{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nANNUAL REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2022 \nCONSOLIDATED AUDIT FINDINGS \nDECEMBER 2022 \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2022 \nTABLE OF CONTENTS \nii \niii \niv \nv \nvi \nvii \nviii \n4.3.15 \nFollow-Up Audit Report on the Status Of Implementation Of Audit Recommendations On The Value For \nMoney Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16. \nFollow-Up Report on the Status Of Implementation of Audit Recommendations on the Value For Money \nAudit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17. \nValue For Money Audit Report On Management Of Piped Water Systems In Rural Areas Of Uganda by Ministry of Water And Environment............................................................................................. 234", "metadata": {"headings": [[{"headings_0": {"content": "ANNUAL REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2022", "page": 1, "level": 2}}], [{"headings_0": {"content": "CONSOLIDATED AUDIT FINDINGS", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER 2022", "page": 1, "level": 10}}], [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 2, "level": 2}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "page": 2, "level": 4}}], [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 2, "level": 4}}], [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 2, "level": 4}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], [{"headings_0": {"content": "ii", "page": 3, "level": 2}}], [{"headings_0": {"content": "iii", "page": 4, "level": 2}}], [{"headings_0": {"content": "iv", "page": 5, "level": 2}}], [{"headings_0": {"content": "iv", "page": 5, "level": 2}}], [{"headings_0": {"content": "vi", "page": 7, "level": 2}}], [{"headings_0": {"content": "vii", "page": 8, "level": 2}}], [{"headings_0": {"content": "viii", "page": 9, "level": 2}}], [{"headings_0": {"content": "4.3.15", "page": 10, "level": 1}}], [{"headings_0": {"content": "4.3.15", "page": 10, "level": 1}}], [{"headings_0": {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}]], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT........................................... 238", "metadata": {"headings": [{"headings_0": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "A) \nREPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE TREASURY MEMORANDUM PRESENTED TO PARLIAMENT BY THE HON. MINISTER OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT \nON VARIOUS MDAs.................................................................................................................... 238 B) \nTREASURY MEMORANDUM REPORT ON THE VALUE FOR MONEY AUDIT OF THE UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT (USMID) PROGRAM FOR 2015/16 .................... 239 APPENDIX 1 I: DELAYED ACCESS AND REMOVAL ...................................................................................... 263 APPENDIX 1 J: INCONSISTENCY BETWEEN IPPS AND INTERFACE FILES, AND PAYMENTS OF SALARIES, \nPENSION & GRATUITY OFF THE IPPS ......................................................................................... 268 \nAPPENDIX 1 K: MANAGEMENT OF DEDUCTIONS BY UCLA/UBA .................................................................. 272 ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAS, COMMISSIONS, STATUTORY \nCORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355 \nANNEXURE II: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS.......... 561 \nix \nx \nxi \nxii \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "A)", "page": 10, "level": 1}}, [{"headings_0": {"content": "A)", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON VARIOUS MDAs.................................................................................................................... 238 B)", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON VARIOUS MDAs.................................................................................................................... 238 B)", "page": 10, "level": 1}}], [{"headings_0": {"content": "PENSION & GRATUITY OFF THE IPPS ......................................................................................... 268", "page": 10, "level": 1}}], [{"headings_0": {"content": "PENSION & GRATUITY OFF THE IPPS ......................................................................................... 268", "page": 10, "level": 1}}], [{"headings_0": {"content": "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355", "page": 10, "level": 1}}], [{"headings_0": {"content": "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355", "page": 10, "level": 1}}], [{"headings_0": {"content": "ix", "page": 10, "level": 2}}], [{"headings_0": {"content": "ix", "page": 10, "level": 2}}], [{"headings_0": {"content": "xi", "page": 12, "level": 2}}], [{"headings_0": {"content": "xii", "page": 13, "level": 2}}], [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 14, "level": 3}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**AG**", "Auditor General"], ["**AO**", "Accounting Officer"], ["**Bn**", "Billion"], ["**BoU**", "Bank of Uganda"], ["**CAs**", "Contracting Authorities"], ["**CFR**", "Central Forest Reserve"], ["**DGAL**", "Directorate of Government Analytical Laboratory"], ["**DLB**", "District Land Board"], ["**FY**", "Financial Year"], ["**GDP**", "Gross Domestic Product"], ["**GoU**", "Government of Uganda"], ["**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"], ["**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"], ["**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"], ["**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"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "xiii", "metadata": {"headings": [{"headings_0": {"content": "xiii", "page": 14, "level": 2}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**URA**", "Uganda Revenue Authority"], ["**USD**", "United States Dollars"], ["**USMID**", "Uganda Support for Municipal Infrastructure Development"], ["**WMD**", "Wetlands Management Department"], ["**YIGs**", "Youth Interest Groups"], ["**YLP**", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "xiii", "page": 14, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "xiv \nGLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "xiv", "page": 15, "level": 2}}, [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 16, "level": 3}}]], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2022", "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-buget 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": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Term", "Definition"], "type": "table"}}, {"content": "xv \nFOREWORD BY THE AUDITOR GENERAL \nIn accordance with my audit mandate set out under Article 163 of the Constitution of the Republic of \nUganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act, \n2015, as amended, I hereby present to you the Annual Audit Report on the Consolidated Public Accounts of Uganda; Local Government, and Summary Statement of Financial Performance of Public \nCorporations, and State Enterprises and Companies in which Government has a controlling interest. \nIn line with the above mandate, I audited financial statements for 186 MDAs, 83 Statutory Corporations \nand 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll \nmanagement in Local Governments following last year's audit outcomes that necessitated deepening payroll audit procedures; Management of IT investments across Government; Management of Public \nLand; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to \nensure that the appropriated funds are spent appropriately as planned. \nThe Office's commitment to undertake audits that add value to society remains my main focus. \nHowever, during the year, the emergency of Ebola, insecurity in the Karamoja region as well as limited staff resources affected audit activities in the affected areas. These audits will be performed in the 2nd half of this financial year 2022/2023. \nI extend my gratitude to the Government of Uganda and all other stakeholders for the support rendered to my Office during the audit year to ensure the continued delivery of my mandate. I also thank my staff for their steady commitment and support towards undertaking audits aimed at improving \\`the well-being of Citizens\u2019. \nJohn F.S. Muwanga AUDITOR GENERAL \n30th December 2022 \nxvi \nPART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction \nI am required by Article 163(3) of the Constitution of the Republic of Uganda and \nSection 13 and 19 of the National Audit Act, 2008 and the Public Finance Management Act, 2015 as amended, to audit and report on the public accounts of Uganda and of \nall public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament. \nSection 13 (b) of the National Audit Act, 2008 further requires me to conduct the \nfollowing audits:", "metadata": {"headings": [{"headings_0": {"content": "xv", "page": 16, "level": 2}}, [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 17, "level": 3}}], [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 17, "level": 3}}], [{"headings_0": {"content": "Uganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act,", "page": 17, "level": 2}}], [{"headings_0": {"content": "Uganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act,", "page": 17, "level": 2}}], [{"headings_0": {"content": "Corporations, and State Enterprises and Companies in which Government has a controlling interest.", "page": 17, "level": 2}}], [{"headings_0": {"content": "Corporations, and State Enterprises and Companies in which Government has a controlling interest.", "page": 17, "level": 2}}], [{"headings_0": {"content": "and 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll", "page": 17, "level": 2}}], [{"headings_0": {"content": "and 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll", "page": 17, "level": 2}}], [{"headings_0": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}], [{"headings_0": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}], [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}], [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}], [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}], [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}], [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}], [{"headings_0": {"content": "xvi", "page": 17, "level": 2}}], [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 18, "level": 1}}], [{"headings_0": {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and", "page": 18, "level": 2}}], [{"headings_0": {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and", "page": 18, "level": 2}}], [{"headings_0": {"content": "all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 18, "level": 4}}], [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}], [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- Financial audits\n- Value for money", "metadata": {"headings": [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n\uf0b7 Engineering \n", "metadata": {"headings": [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Information Systems\n- Special/Forensic Audits", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity \ninvolving public funds", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- Classified expenditure\n- Government investments\n- Procurement audits, and\n- Treasury Memoranda", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I \nam therefore, issuing this report in accordance with the above provisions. \n1.2 Purpose \nThe purpose of this report is to provide; \n(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the; \n", "metadata": {"headings": [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I", "page": 18, "level": 4}}, [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I", "page": 18, "level": 4}}], [{"headings_0": {"content": "1.2 Purpose", "page": 18, "level": 3}}], [{"headings_0": {"content": "The purpose of this report is to provide;", "page": 18, "level": 2}}], [{"headings_0": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}], [{"headings_0": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- Consolidated Financial Statements of the Government of the Republic of", "metadata": {"headings": [{"headings_0": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended \n30th June 2022", "metadata": {"headings": [{"headings_0": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}, [{"headings_0": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- The Consolidated Summary Statement of Financial Performance of Public", "metadata": {"headings": [{"headings_0": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Corporations and State Enterprises for the year ended 30th June 2022 \n(iii)  \nA summary of audit results from audit of thematic and focus areas. \n(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations \nand Local Governments and other specialised audit findings. For the second time, \n1 \na summary of IT Audit findings have been included in the report under Part 4 of the report. \n(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations \n(Annexure I). \n1.3 \nSummary of Audit Results \n1.3.1 General Performance \nAt the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2022 Audit Year. The SORA profiled all the audits under the mandate based on different risk factors. Out of the \ntotal population of 17,494, 3,996 (21%) with a total budget of (UGX.43.42Tn) \nrepresenting 97% of the total GoU budget were selected for audit. \nA total of 2,056 audits which includes schools and tertiary institutions could not be completed due to the effects of Ebola pandemic, insurgencies in Karamoja region and resource constraints. The restricted movement in Mubende and Kassanda districts disrupted the audit schedules and 5 HLGs of Karenga DLG, Kaabong DLG, Kotido DLG, \nKotido MC, Abim DLG have not been audited due to security concerns. \nThe forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I. \nTable 1: Summary of Performance", "metadata": {"headings": [{"headings_0": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}, [{"headings_0": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}], [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}], [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}], [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}], [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}], [{"headings_0": {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 19, "level": 4}}], [{"headings_0": {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 19, "level": 4}}], [{"headings_0": {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 19, "level": 4}}], [{"headings_0": {"content": "Summary of Audit Results", "page": 19, "level": 3}}], [{"headings_0": {"content": "1.3.1 General Performance", "page": 19, "level": 3}}], [{"headings_0": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2022 Audit Year. The SORA profiled all the audits under the mandate based on different risk factors. Out of the", "page": 19, "level": 4}}], [{"headings_0": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2022 Audit Year. The SORA profiled all the audits under the mandate based on different risk factors. Out of the", "page": 19, "level": 4}}], [{"headings_0": {"content": "representing 97% of the total GoU budget were selected for audit.", "page": 19, "level": 2}}], [{"headings_0": {"content": "A total of 2,056 audits which includes schools and tertiary institutions could not be completed due to the effects of Ebola pandemic, insurgencies in Karamoja region and resource constraints. The restricted movement in Mubende and Kassanda districts disrupted the audit schedules and 5 HLGs of Karenga DLG, Kaabong DLG, Kotido DLG,", "page": 19, "level": 4}}], [{"headings_0": {"content": "A total of 2,056 audits which includes schools and tertiary institutions could not be completed due to the effects of Ebola pandemic, insurgencies in Karamoja region and resource constraints. The restricted movement in Mubende and Kassanda districts disrupted the audit schedules and 5 HLGs of Karenga DLG, Kaabong DLG, Kotido DLG,", "page": 19, "level": 4}}], [{"headings_0": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I.", "page": 19, "level": 4}}], [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["MDAs", "160", "190", "186", "4"], ["Funds", "6", "6", "6", "-"], ["Classified entities", "26", "26", "10", "16"], ["International Audits", "4", "4", "3", "1"], ["Commissions, Statutory Authorities and State Enterprises", "99", "85", "83", "2"], ["Projects", "250", "251", "153", "98"], ["PSAs", "4", "27", "10", "17"], ["Districts", "156", "156", "151", "5"], ["Municipal Councils and Cities", "58", "58", "56", "2"], ["Divisions", "20", "20", "12", "8"], ["Lower Local Governments for 2020/2021 and Backlogs", "1,833", "1,833", "458", "1,375"], ["Regional Referral hospitals", "24", "22", "22", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Entity/Audit", "Planned Audits for the audit year 2022", "Revised Planned Audits for the year 2022", "Actual Performance as at December 31, 2022", "Audits in progress"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Schools/Tertiary institutions year ended 20/21", "776", "769", "633", "136"], ["Forensics/Special Audit", "80", "82", "23", "59"], ["VFM Studies", "28", "25", "15", "10"], ["Engineering Audits", "99", "416", "102", "314"], ["IT Audits", "10", "12", "3", "9"], ["Treasury Memoranda", "3", "14", "14", "-"], ["Audit of Companies with GOU minority interest", "-", "-", "-", "-"], ["**TOTAL**", "**3,725**", "**3,996**", "**1,940**", "**2,056**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Entity/Audit", "Planned Audits for the audit year 2022", "Revised Planned Audits for the year 2022", "Actual Performance as at December 31, 2022", "Audits in progress"], "type": "table"}}, {"content": "1.3.2 Summary of Opinions \nOf the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below \nprovides the summary of the Opinions: \nTable 2: Summary of Current Year Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 20, "level": 3}}, [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below", "page": 20, "level": 4}}], [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below", "page": 20, "level": 4}}], [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 20, "level": 2}}]], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Unqualified", "654"], ["Qualified", "13"], ["Adverse", "1"], ["Disclaimer", "1"], ["**Total**", "669"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 20, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Opinion", "2021/22"], "type": "table"}}, {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 20, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Unqualified", "654", "502", "420"], ["Qualified", "13", "27", "33"], ["Adverse", "1", "0", "0"], ["Disclaimer", "1", "0", "0"], ["**Total**", "669", "529", "453"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 20, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Opinion", "2021/22", "2020/21", "2019/20"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** A review of the approved budget estimates of the Government of Uganda for the financial year ended 30th June 2022 revealed that the initial approved revenue budget was **UGX.44.8Tn.** This was later revised/increased by **UGX.2.4Tn** to **UGX.47.2Tn.** However, **UGX.44.4Tn** was realised representing **94.2%** revenue performance level. Although the performance is commendable, the shortfall implies that government could not fully finance its planned programmes, which in turn affected service delivery. The Accounting Officer explained that while tax revenues were affected by poor economic conditions in 2021/22, the overall performance was very good. He further stated that Non-Tax Revenue collections were affected by the general slow economic recovery from the effects of the COVID-19.", "The PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is always realised to fund the budget as approved."], ["**1.2**", "**Utilization/expenditure of Funds** Out of the total available funds of **UGX.48.9Tn** warranted during the financial year, **UGX.44.4Tn** was spent by Government resulting into an unutilized balance of **UGX.4.5Tn** representing a performance level of 90.93%.The summary is shown in the table below; **Table: Showing Utilization of Warrants** **Revised**  **budget**  **(Tn)** A** **Total warrants** **(Tn)** B** **Total payments** **(Tn)** C** **Varian ce (Tn) D=B- C** **% Vari ance** **MDAs** 46.286 43.758 40.004 3.754 8.58 **LGs** 5.274 5.095 4.417 0.678 13.3 **Total 51.561 48.854 44.421 4.432 9.07**", "The PS/ST was advised to explore strategies aimed at addressing implementation challenges and also consider issuing warrants based on more realistic revenue projections."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "6", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["I observed that the failure to utilize the funds was attributed to the following; a) Some entities could not raise invoices to utilise all the funds available to them, due to implementation challenges and late release of funds.  b)  There was a mismatch between total funds issued and the total actual revenue collections, resulting into a funding gap. The PS/ST stated that in the FY 2021/22, the economy was slowly recovering from the COVID-19 pandemic and the projected revenues were not realised. However, the Ministry is committed to ensuring that Budget preparation and execution is credible. To enhance revenues, Government is implementing the Domestic Revenue Mobilisation Strategy, while on the expenditure side, Government has re-prioritised interventions to fit the resource envelop and in line with the NDP III. This will ensure revenues are matched with expenditure.", "", null], ["**1.3**", "**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. 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. Whereas the initial budget appropriated by Parliament was balanced (i.e. Revenue estimates equaled expenditure estimates), I noted that the revised budget as a result of supplementaries, had revenue estimates of **UGX.47.2Tn** as compared to expenditure estimates of **UGX.51.6Tn,** creating a budget deficit of **UGX.4.4Tn.** Continued approval of supplementary budgets without a corresponding increase in revenue/financing, leads to increased funding gap that affects the earlier budget objectives and plans. For example, whereas the performance contracts with Accounting Officers are premised on availing the appropriated budgets during the", "The PS/ST was advised to ensure that all supplementary expenditure approvals are supported with supplementary sources of financing to ensure that the earlier appropriated activities are implemented as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["year, such contracts are not revised in situations of shortfalls in budgets. The detailed impact of the budget shortfall on the entity activities has been reported in the individual entity reports. The PS/ST stated that supplementary funding was issued against targeted borrowings and enhanced revenue mobilization measures that did not materialize. However, going forward, supplementary funding will be issued against confirmed funding sources of inflows to avoid unfunded activities and over commitments.", "", null], ["**1.4**", "**Budgeting for Non-Tax Revenue** Section 6 of the Budget Execution Circular for the FY 2021/22 provides that all work plans and Budgets for FY2021/22 are prepared and approved using the Program Budgeting System (PBS). All Budgets, irrespective of the source of financing (GoU, NTR/AIA, Donor or LG Revenue), will be migrated and loaded into the Integrated Financial Management System (IFMS) to facilitate Budget Implementation and reporting. According to the approved Budget estimates for the FY2021/22, it was projected that a total of **UGX.1.59Tn** would be collected as NTR. Review of Program Based Budgeting (PBB) tool used by the Government 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 book, indicating that they had not been consulted in arriving at the estimates incorporated there in. As a result, I was unable to compare respective entity budget figures with the URA NTR collections that totaled to **UGX.2.42Tn.** Absence of proper revenue estimates for each entity undermines transparency, affects motivation of staff, and hampers performance assessment. Management explained that the PBS system has been enhanced and effective FY 2023/24, all Votes have budgeted NTR online and is uploaded into the IFMS. Going forward, the Accounting Officers are now able to budget for NTR on the PBS system.", "The Accounting Officer is advised 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: Showing findings from review of Budget Performance", "page": 23, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["June 2022", "38.1", "48.5", "86.6", "15.3%"], ["June 2021", "30.8", "44.3", "75.1", "24.3%"], ["June 2020", "18.0", "38.2", "56.9", "23.5%"], ["June 2019", "15.2", "30.9", "46.1", "11.1%"], ["June 2018", "13.1", "28.4", "41.4", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year ended", "Domestic debt (UGX Tn)", "Foreign debt (UGX Tn)", "Total (UGX Tn)", "% change"], "type": "table"}}, {"content": [["2021/22", "48.4", "4.4", "10.1"], ["2020/21", "44.0", "5.1", "13.1"], ["2019/20", "38.9", "8.0", "25.9"], ["2018/19", "30.9", "2.5", "8.8"], ["2017/18", "28.4", "6.2", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "AMOUNT (UGX Tn)", "Increase (UGX Tn)", "% Change"], "type": "table"}}, {"content": "12 \n60 50 \n40  \nAMOUNT (UGX Tn) 30 \n20 \nLinear (AMOUNT (UGX \nTn)) \n10 ExternalDebt(Tn) \n0  \n2017/18 2018/19 2019/20 2020/21 2021/22 \nFigure 3: OAG External debt analysis \nIt was established that the major driver of the growth is the contraction of new debt mainly for budget support, which has put pressure on the economy and has led to further borrowing from the domestic market. However, there is a risk that this may not be sustainable in the short term. \nThe Accounting Officer stated that Government intends to borrow largely on favourable terms \nby first exhausting concessional financing options to finance government projects. Government will continue to implement Domestic Revenue Mobilization efforts which will help in reducing the fiscal deficit and relive government on expensive borrowings. \nGovernment is advised to review the rate of contracting debt and also devise strategies to \nincrease domestic revenue collections to enable servicing of the debt obligations. \n2.7.3 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, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn). \nTrends for the past four years of domestic debt portfolio are shown respectively in table below; \nTable 7: Showing domestic debt stock for the past four years", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}], [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}], [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}], [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}], [{"headings_0": {"content": "Tn))", "page": 30, "level": 1}}], [{"headings_0": {"content": "Tn))", "page": 30, "level": 1}}], [{"headings_0": {"content": "Tn))", "page": 30, "level": 1}}], [{"headings_0": {"content": "Figure 3: OAG External debt analysis", "page": 30, "level": 2}}], [{"headings_0": {"content": "Figure 3: OAG External debt analysis", "page": 30, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}], [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}], [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}], [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}], [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}], [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 30, "level": 4}}], [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "page": 30, "level": 4}}], [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "page": 30, "level": 4}}], [{"headings_0": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "**UGX-Tn**", "**UGX (Tn)**", "**%**"], ["2021/22", "38.1", "7.3", "23.7"], ["2020/21", "30.8", "12.9", "71.5"], ["2019/20", "18", "2.5", "16.0"], ["2018/19", "15.5", "2.4", "18.7"], ["2017/18", "13.1", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase", "None"], "type": "table"}}, {"content": "From the above table, it is evident that domestic debt has kept growing over the years at an average rate of more than 32.5%. \nFurther analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period; \n13 \nTable 8: Showing trends in net domestic financing", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}, [{"headings_0": {"content": "Further analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period;", "page": 30, "level": 4}}], [{"headings_0": {"content": "Further analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period;", "page": 30, "level": 4}}], [{"headings_0": {"content": "Table 8: Showing trends in net domestic financing", "page": 31, "level": 2}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Issuances (Bills & Bonds)", "6.4", "7.4", "8.5", "13.7", "13.0"], ["Redemptions (Bills & Bonds)", "4.6", "5.2", "5.9", "7", "8.4"], ["NET Domestic Financing", "1.8", "2.2", "2.6", "6.7", "4.6"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing trends in net domestic financing", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Details", "FY 2017/18 (UGX-Tn)", "FY 2018/19 (UGX-Tn)", "FY 2019/20( UGX-Tn)", "FY 2020/21 (UGX-Tn)", "FY 2021/22 (UGX-Tn)"], "type": "table"}}, {"content": [["Bond", "UG12F0709234 10.000% 07-SEP-2023", "2 Years", "29/06/2022", "142.2", "15", "21", "42"], ["Bond", "UG12J0605277 16.000% 06-MAY-2027", "5 Years", "29/06/2022", "31.9", "15", "4.8", "23.9"], ["Bond", "UG12K0403325 16.375% 04-MAR-2032", "10 Years", "29/06/2022", "29.3", "16", "4.7", "46.9"], ["Bond", "UG12K0811352 16.250% 08-NOV-2035", "15 Years", "29/06/2022", "16.2", "16", "2.6", "39.6"], ["Bond", "UG12L0111405 17.500% 01-NOV-2040", "20 Years", "29/06/2022", "291.1", "19", "53.9", "1077.1"], ["", "", "", "**Total**", "**510.8**", "", "**86.9**", "**1,229.50**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Instr umen t", "Instrument ID", "Maturit y", "Auction held", "Amou nt Borro wed (UGX Bn)", "% Intere st to be Charg ed", "Interes t Per Annum (UGX Bn)", "Total interest (UGX Bn)"], "type": "table"}}, {"content": "Source: MoFPED front office desk \nGovernment borrowing through private placements and use of non-calendar auction days \ndistorts the domestic markets leading to higher interest rates paid by government. \nManagement explained that Government required these funds as part of a structural \nbenchmark requirement with IMF on partial reimbursements to BoU. It was not practically \npossible to have raised these funds from the domestic market through the auction calendar. \nI advised PS/ST to ensure that domestic borrowing is restricted to only the approved Auction calendar days by Parliament to avoid such high interest rates. \n2.7.5 High cost of Bond switches to Government \nThe Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall \nbe done through a Bond Switch auction and shall be undertaken by Bank of Uganda (BoU) on \ninstruction of the GoU to exchange a bond with another bond for purposes of restructuring \nthe debt profile, smoothen interest payment and managing debt levels during periods of reduced government\u2019s financing needs. \n15 \nI observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below; \nTable 10: Bond Switches UGX 0.9Bn", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}, [{"headings_0": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}], [{"headings_0": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}], [{"headings_0": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}], [{"headings_0": {"content": "benchmark requirement with IMF on partial reimbursements to BoU. It was not practically", "page": 32, "level": 2}}], [{"headings_0": {"content": "benchmark requirement with IMF on partial reimbursements to BoU. It was not practically", "page": 32, "level": 2}}], [{"headings_0": {"content": "I advised PS/ST to ensure that domestic borrowing is restricted to only the approved Auction calendar days by Parliament to avoid such high interest rates.", "page": 32, "level": 4}}], [{"headings_0": {"content": "2.7.5 High cost of Bond switches to Government", "page": 32, "level": 3}}], [{"headings_0": {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "page": 32, "level": 2}}], [{"headings_0": {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "page": 32, "level": 2}}], [{"headings_0": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}], [{"headings_0": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}], [{"headings_0": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}], [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}], [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Bond", "10 years", "2020/21", "21-Jan-21", "28.6", "16", "4.6", "45.7"], ["Bond", "10 years", "2020/21", "21-Jan-21", "41.6", "16", "6.7", "66.5"], ["Bond", "20 years", "2020/21", "21-Jan-21", "67.8", "17.5", "11.9", "237.4"], ["Bond", "5 years", "2020/21", "21-Jan-21", "19.8", "16.6", "3.3", "16.5"], ["Bond", "5 years", "2020/21", "21-Jan-21", "110", "16.6", "18.3", "91.4"], ["Bond", "2 years", "2020/21", "21-Jan-21", "98.8", "11", "10.9", "21.7"], ["Bond", "2 years", "2020/21", "21-Jan-21", "125", "11", "13.8", "27.5"], ["Bond", "15 years", "2020/21", "21-Jan-21", "36", "14.3", "5.1", "77"], ["Bond", "2 Years", "2021/22", "10-Feb-22", "149.1", "11", "16.4", "32.8"], ["Bond", "10 Years", "2021/22", "10-Feb-22", "49.4", "17", "8.4", "84"], ["Bond", "10 Years", "2021/22", "10-Feb-22", "69.4", "16", "11.1", "111.1"], ["Bond", "15 Years", "2021/22", "10-Feb-22", "11.4", "16", "1.8", "27.3"], ["Bond", "20 Years", "2021/22", "10-Feb-22", "98.6", "17.5", "17.3", "345.1"], ["", "", "", "**Total**", "**905.5**", "", "**129.4**", "**1184.1**"]], "metadata": {"headings": [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Instrumen t", "Tenure", "FY", "Auction Date", "Cost (UGX Bn)", "Interes t rate", "Interes t per annum (UGX Bn)", "Total interest Accumulate d (UGX Bn)"], "type": "table"}}, {"content": [["A", "31 41 34 35 51 52 0 20 40 60 80 100 120 140 160 180 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022 Jun 2017 **Debt to GDP** GDP  Total debt Debt/GDP Expon. (Debt/GDP)"], ["GDP", null], ["Total debt", null], ["51 52 Debt/GDP", null], ["34 35", null], ["Jun 2017", null]], "metadata": {"headings": [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "Source: Uganda Bureau of Statistics \nFrom the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since FY2016/17, its debt position has also increased. The rate of increase of debt is higher than the rate of increment in the GDP levels, which creates a risk factor of accumulation of unsustainable debt. \nThe Country is now above 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. \nManagement stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing \ntax revenues as well as re-purposing the budget to areas with large multiplier effects for economic growth. In addition, suffice to note, the debt to GDP ratios are projected to go \n17 \nslightly above the 50% policy threshold by the end of FY2021/22 and to peak at 53.1% in FY2022/23, before gradually reducing to below 50% by the end of FY2025/26. \nThe Accounting Officer should consider alternative ways of reducing dependence on debt while exploring avenues of enhancing revenue generation for the country and/or reducing/rationalising government expenditures. \n2.7.7 Interest to Total Revenue Ratio \nThis benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest \ncost of domestic debt is considered in relation to the domestically-raised component of the \nbudget only. The table below shows the assessment of the benchmark over the years; \nTable 11: Showing interest to total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}, [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}], [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest", "page": 35, "level": 4}}], [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest", "page": 35, "level": 4}}], [{"headings_0": {"content": "budget only. The table below shows the assessment of the benchmark over the years;", "page": 35, "level": 2}}], [{"headings_0": {"content": "Table 11: Showing interest to total revenue ratio", "page": 35, "level": 2}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["2021/22", "22.8", "5.5", "24.1", "<12.5"], ["2020/21", "20.2", "3.1", "15.4", "<12.5"], ["2019/20", "17.5", "2.5", "14.2", "<12.5"], ["2018/19", "17.1", "2.0", "11.71", "<12.5"], ["2017/18", "15.2", "1.9", "12.73", "<12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing interest to total revenue ratio", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "Total domestic Revenue \u2013 UGX.Tn", "Total Interest \u2013 UGX.Tn", "% of Interest to revenue", "Bench mark"], "type": "table"}}, {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for \nfunding other critical Government expenditures. \nI advised the PS/ST to devise strategies of reducing the growth of interest expenditures at \nthe same time increasing revenue mobilisation. \n2.7.8 Use of Non-concessional loans for Budget support \u2013 UGX.4.5Tn \nThe Government Medium Term Debt Strategy has for the past five financial years restricted \nnon concessional/commercial loans to financing infrastructure and self - financing projects through on-lent agreements that have the capacity of generating non tax revenue to enable \ndebt repayment. This has been done in the spirit of ensuring long term debt sustainability. \nHowever, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government \nobtained external debt at non-concessional terms to fund recurrent expenditure such as wage and administrative expenditure at high interest rates, for which repayments are to be incurred in the short term. Table below refers; \n18 \nTable 12: Showing non-concessional loans for budget support", "metadata": {"headings": [{"headings_0": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for", "page": 35, "level": 4}}, [{"headings_0": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for", "page": 35, "level": 4}}], [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures at", "page": 35, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures at", "page": 35, "level": 2}}], [{"headings_0": {"content": "2.7.8 Use of Non-concessional loans for Budget support \u2013 UGX.4.5Tn", "page": 35, "level": 3}}], [{"headings_0": {"content": "The Government Medium Term Debt Strategy has for the past five financial years restricted", "page": 35, "level": 2}}], [{"headings_0": {"content": "The Government Medium Term Debt Strategy has for the past five financial years restricted", "page": 35, "level": 2}}], [{"headings_0": {"content": "debt repayment. This has been done in the spirit of ensuring long term debt sustainability.", "page": 35, "level": 2}}], [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}], [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}], [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}], [{"headings_0": {"content": "Table 12: Showing non-concessional loans for budget support", "page": 36, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["20910000", "Prog. Support", "02.06.2020", "02.06.2027", "Commercial Banks", "4.47", "Euribor", "1.2"], ["20909000", "Prog. Support", "24.03.2020", "25.03.2027", "Commercial Banks", "4.45", "Euribor", "1.1"], ["20931000", "Prog. Support", "13.09.2021", "13.09.2031", "Commercial Banks", "5.5", "Euribor", "0.8"], ["20931000", "Prog. Support", "13.09.2021", "13.09.2031", "Commercial Banks", "5.72", "Libor 6 Months Deposit", "0.6"], ["20923000", "Prog. Support", "08.06.2021", "11.06.2028", "Commercial Banks", "4.75", "Euribor", "0.8"], ["", "", "", "", "", "", "**Total**", "**4.5**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing non-concessional loans for budget support", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Loan Id", "Purpose", "Date Signed", "Last Payment", "Debt Type", "Interest Rate", "Interest Rate Type", "Outstanding Including Arrears (UGX Tn) 30.06.2022"], "type": "table"}}, {"content": "Source: DMFAS/MoFPED \nIn the past, budget support has been financed by grants, domestic debt (i.e. T-bills and T- Bonds), concessional loans with very generous terms and internally generated revenue. Non- \nconcessional debt financing will increase financial leverage and financial risk. It will reduce the \ngovernment\u2019s liquidity, given the fact that commercial loans do not give longer grace periods \nof debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The \ncountry further runs a risk of losing its national key assets in the event of default. \nManagement explained that concessional financing is limited and Government has been forced to borrow from semi-concessional institutions to meet its liquidity obligations. \nManagement is advised to consider financing Budget support with loans that have concessional terms, to avoid high interest payments and very short grace periods. \n2.7.9 Continued high Commitment Fees \nCommitment fees are paid for debt that has been contracted but not yet disbursed. I \nperformed a trend analysis of commitment fees over the past five years and noted that a total of UGX.359.5Bn was paid as commitment fees. There was a slight decline by 2% between the \nFY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers; \nTable 13: Showing commitment fees", "metadata": {"headings": [{"headings_0": {"content": "Source: DMFAS/MoFPED", "page": 36, "level": 2}}, [{"headings_0": {"content": "Source: DMFAS/MoFPED", "page": 36, "level": 2}}], [{"headings_0": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}], [{"headings_0": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}], [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}], [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}], [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}], [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}], [{"headings_0": {"content": "2.7.9 Continued high Commitment Fees", "page": 36, "level": 3}}], [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. I", "page": 36, "level": 2}}], [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. I", "page": 36, "level": 2}}], [{"headings_0": {"content": "FY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["2021/22", "77.5", "-2%"], ["2020/21", "79.1", "1%"], ["2019/20", "78.6", "-10%"], ["2018/19", "87.8", "140%"], ["2017/18", "36.5", ""], ["**Total**", "359.5", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "Commitment fees Paid (UGX Bn)", "Percentage charge"], "type": "table"}}, {"content": "OAG Analysis \n19 \nHowever, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for \nbudget support in the year under review. Relatedly I noted that at the end of the financial \nyear 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down \nand low absorption of contracted government debt continue to attract high commitment fees and affect service delivery. \nManagement explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis \nis being made on ensuring that feasibility studies are conducted before projects are submitted to parliament. \nI advised Government to identify and resolve any bottlenecks hindering the smooth implementation of projects/programmes and activities so as to increase its loan/debt absorption rates. \n2.8  \nCANCELLATION OF THE LOAN FOR CONSTRUCTION OF MUZIZI HYDROPOWER \nPLANT \nIn the year 2016, the GoU signed financing agreements with the ADF and KFW to fund the construction of a hydropower plant in Muzizi the project was for the construction of a 45 MW \nMuzizi hydropower plant in western Uganda with the aim of improving the electricity supply \nto the growing economy and the households. \nIn my report of the FY 19/20, I pointed out the challenges of under absorption of funds for this project and in the report for FY 20/21, I further emphasized the losses associated with the failure to absorb the said loan. \nIn a letter dated 22nd February 2022, the Minister sought to cancel the loan agreement entered into with KFW, to which KFW acknowledged and agreed to the cancellation of the loan. The table shows the details of the loans; \nTable 14: Showing cancelled loans", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}, [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}], [{"headings_0": {"content": "However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for", "page": 37, "level": 2}}], [{"headings_0": {"content": "However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for", "page": 37, "level": 2}}], [{"headings_0": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}], [{"headings_0": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}], [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}], [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}], [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}], [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}], [{"headings_0": {"content": "PLANT", "page": 37, "level": 3}}], [{"headings_0": {"content": "PLANT", "page": 37, "level": 3}}], [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}], [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}], [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}], [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}], [{"headings_0": {"content": "Table 14: Showing cancelled loans", "page": 37, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Construction of Muzizi Hydropower Plant", "40", "25 November 2016"], ["2", "Construction of Muzizi Hydropower Plant", "45", "09 December 2016"], ["3", "KfW Grant Finance (Euros)", "5.36", "22 September 2015"], ["", "**TOTAL**", "**90.36**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing cancelled loans", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Loan particulars", "Loan Amount (Euro Mn)", "Date of signing"], "type": "table"}}, {"content": "I noted that by the time of cancellation of the loan, no disbursement had been made. However, \nUGX.3.97Bn had been incurred as commitment fees to secure the loan. Another UGX.4.66Bn (1.2Mn Euros) is payable by government as cancelation fees. This is a loss to GoU considering that the funds were paid for no particular gain. \nFailure to implement the project meant that the intended economic and social benefits were \nnot achieved. \nI advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by \nthe development committee before committing government. \n20 \n2.9  \nREVIEW OF JINJA EXPRESS HIGHWAY PROJECT \nKampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan \nagreement) commitment fee and front end fees of 0.25% (not later than 60 days after the date of entry of the agreement. \nThe loan was secured to finance Phase 1 of the construction of 77Km Kampala- Jinja expressway project. Development of the first 35Kms from Kampala to Namagunga and the Kampala Southern Bypass is supposed to be completed by 2023. \nThe following Observations were noted; \n\uf0b7 In spite of the availability of the funds, the project had not commenced. \n\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn) \nwas paid to the lender as commission fees for the undisbursed funds as indicated in the table below; \nTable 15: Showing commission fees paid", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing cancelled loans", "page": 37, "level": 2}}, [{"headings_0": {"content": "UGX.3.97Bn had been incurred as commitment fees to secure the loan. Another UGX.4.66Bn (1.2Mn Euros) is payable by government as cancelation fees. This is a loss to GoU considering that the funds were paid for no particular gain.", "page": 37, "level": 4}}], [{"headings_0": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}], [{"headings_0": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}], [{"headings_0": {"content": "Kampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan", "page": 38, "level": 4}}], [{"headings_0": {"content": "Kampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan", "page": 38, "level": 4}}], [{"headings_0": {"content": "The loan was secured to finance Phase 1 of the construction of 77Km Kampala- Jinja expressway project. Development of the first 35Kms from Kampala to Namagunga and the Kampala Southern Bypass is supposed to be completed by 2023.", "page": 38, "level": 4}}], [{"headings_0": {"content": "The loan was secured to finance Phase 1 of the construction of 77Km Kampala- Jinja expressway project. Development of the first 35Kms from Kampala to Namagunga and the Kampala Southern Bypass is supposed to be completed by 2023.", "page": 38, "level": 4}}], [{"headings_0": {"content": "\uf0b7 In spite of the availability of the funds, the project had not commenced.", "page": 38, "level": 2}}], [{"headings_0": {"content": "\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn)", "page": 38, "level": 4}}], [{"headings_0": {"content": "\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn)", "page": 38, "level": 4}}], [{"headings_0": {"content": "Table 15: Showing commission fees paid", "page": 38, "level": 2}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Front End Fee \u2013Kampala Jinja Expressway Project", "573,675", "3,570.57", "2.1"], ["2", "\u2026003201 Kampala \u2013 Jinja Expressway 1", "251,982", "3,550.43", "0.9"], ["", "**TOTAL**", "**825,657**", "", "**3**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing commission fees paid", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Description", "Amount (USD)", "Exchange Rate\\`", "Amount (UGX.Bn)"], "type": "table"}}, {"content": [["African Development Fund", "179.6", "216.7"], ["African Development Bank", "69.9", "84.4"], ["Corporate Internationalization Fund of **Spain**", "", "26"], ["**TOTAL**", "249.5", "327.1"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing approvals by NEC", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Lender", "Amount (UA) Mn", "Amount (Euro.Mn)"], "type": "table"}}, {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Feb.20 - Sep.20", "0.4", "EU", "0.1", "0.1", "24-Dec 20", "Paid"], [null, null, null, "GoU", "0.3", "0.3", null, "Paid"], ["2", "Oct.20 \u2013 Feb.21", "1.1", "EU", "0.3", "0.3", "12-Jul 21", "Paid"], [null, null, null, "Gou", "0.8", "0.8", null, null], ["3", "Mar.21 - Apr.21", "0.4", "EU", "0.1", "0.1", "23-Sep 21", "paid"], [null, null, null, "GoU", "0.3", "0.2", null, "Paid 2nd Dec 2021"], ["4", "May.21 \u2013 Aug.21", "0.9", "EU", "0.3", "0.3", "Feb 22", "Paid:28-Jan22"], [null, null, null, "GoU", "0.6", "0.5", "May 22", "GOU overdue 0.1"], ["5", "Sept.21 - Feb.22", "0.7", "EU", "0.2", "0.2", "EU paid 8-Jun 22", "GOU portion overdue"], [null, null, null, "Gou", "0.5", "0", null, null], ["", "", "**paid**", null, "**3.5**", "**2.8**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Details of Certificates paid and unpaid obligations by GOU (amounts in Euros)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["IPC No.", "Submission Period", "Invoice Amount", "Invoice proportion", "None", "Amount Paid", "Due date", "Payment status"], "type": "table"}}, {"content": [["1", "Housing Finance Bank Limited", "122.", "-2", "28"], ["2", "Tropical Bank Limited", "88.2", "31.8", "61.8"], ["3", "Post Bank Limited", "98.", "22", "52"], ["", "**Total**", "", "**51.8**", "**141.8**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Capitalization requirements", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Financial Institution", "Reported paid- up capital (UGX Bn)", "Requirement 31 December 2022 (UGX Bn)", "Requirement 30 June 2024 (UGX Bn)"], "type": "table"}}, {"content": [["2021/2022", "331.754", "312.233", "19.521"], ["2020/2021", "357.098", "331.691", "25.407"], ["2019/2020", "279.017", "249.989", "29.028"], ["", "**967.869**", "**893.913**", "**73.956**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing budget allocations for IT Systems and Equipment", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial Year", "Budget (UGX Bn)", "Warrants/Release (UGX Bn)", "Variance (UGX Bn)"], "type": "table"}}, {"content": "A review of ICT activities implemented revealed the following; \nTable 20: Showing findings from review of Implementation of IT Activities", "metadata": {"headings": [{"headings_0": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}, [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1.0**", "**Procurement/Development and Use of Software/Licenses (IT Systems) and Equipment** The ICT Systems Development Lifecycle (SDLC) requires a systematic approach which includes; initiation, planning and execution. In addition, I made my assessment basing on PS/ST and NITA-U guidance on ICT developments which aim to promote rationalisation and avoid further development of isolated IT systems in MDAs and LGs.", "I advised the PS/ST to liaise with the responsible stakeholders  to enhance controls and improve compliance with the Policies and"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["During the audit of the sampled MDAs, I observed the following; \uf0b7 81% (95 out of 118) of IT systems/equipment procured by 42 MDAs lacked clearance from NITA-U. \uf0b7 52 IT systems/equipment acquired by 15 MDAs were not optimally utilized as envisaged. \uf0b7 24 Systems acquired at a cost above UGX.200Mn by 9 MDAs were not approved by Solicitor General as required by law. \uf0b7 I reviewed inception reports for sampled MDAs and noted that 44 IT projects with a total cost of UGX.34.8Bn, were not implemented within the contractual timelines. \uf0b7 38 IT Systems costing UGX.55Bn implemented in 15 MDAs did not meet the user requirements and the users not trained on the usage of the systems. \uf0b7 I noted that 29 IT systems acquired by 13 MDAs were not owned by the MDAs, as there was no formal handover of the systems and/ or source codes. \uf0b7 37 systems at 14 MDAs that hold data and information that is required and/or used by various MDAs, were found not integrated. Non-compliance may lead to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery.", "Guidelines, prioritise systems maintenance and upgrades to preserve the integrity and availability of data and systems, and to this effect, formal procedures should be put in place to guide the process.", null], ["1.1", "**Disposal and Decommissioning of ICT Assets** Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA 2015, require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted that most MDAs are not disposing off IT assets as per the recommendations of the respective Boards of Survey. Delayed disposal of IT assets leads to a further diminution in value and loss to the government. In addition, a lack of appropriate policies may lead to the loss and misuse of critical data. Besides, hazardous materials from ICT equipment may be harmful to the environment.", "I advised the Accounting Officers to develop appropriate policies, strategies and procedures to ensure  data availability  and integrity preservation in the event that some IT assets are decommissioned.  In addition, the Board of  Survey recommendations should be adhered to."], ["1.2", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT", "I advised the Accounting Officers to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["During the audit of the sampled MDAs, I observed the following; \uf0b7 81% (95 out of 118) of IT systems/equipment procured by 42 MDAs lacked clearance from NITA-U. \uf0b7 52 IT systems/equipment acquired by 15 MDAs were not optimally utilized as envisaged. \uf0b7 24 Systems acquired at a cost above UGX.200Mn by 9 MDAs were not approved by Solicitor General as required by law. \uf0b7 I reviewed inception reports for sampled MDAs and noted that 44 IT projects with a total cost of UGX.34.8Bn, were not implemented within the contractual timelines. \uf0b7 38 IT Systems costing UGX.55Bn implemented in 15 MDAs did not meet the user requirements and the users not trained on the usage of the systems. \uf0b7 I noted that 29 IT systems acquired by 13 MDAs were not owned by the MDAs, as there was no formal handover of the systems and/ or source codes. \uf0b7 37 systems at 14 MDAs that hold data and information that is required and/or used by various MDAs, were found not integrated. Non-compliance may lead to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery.", "Guidelines, prioritise systems maintenance and upgrades to preserve the integrity and availability of data and systems, and to this effect, formal procedures should be put in place to guide the process.", null], ["1.1", "**Disposal and Decommissioning of ICT Assets** Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA 2015, require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted that most MDAs are not disposing off IT assets as per the recommendations of the respective Boards of Survey. Delayed disposal of IT assets leads to a further diminution in value and loss to the government. In addition, a lack of appropriate policies may lead to the loss and misuse of critical data. Besides, hazardous materials from ICT equipment may be harmful to the environment.", "I advised the Accounting Officers to develop appropriate policies, strategies and procedures to ensure  data availability  and integrity preservation in the event that some IT assets are decommissioned.  In addition, the Board of  Survey recommendations should be adhered to."], ["1.2", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT", "I advised the Accounting Officers to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["sustains and extends its strategies and objectives. However, a review of the ICT governance structures of the sampled MDAs revealed the following; **i.**  40 MDAs did not have specific structures that steer and oversee ICT implementation. **ii.** 12 MDAs did not have an approved IT staff structure. **iii.** Out of 1200 approved ICT staff positions across 43 MDAs, 689 (57.4%) were filled, leaving 511 (42.6%) positions vacant. **iv.** 40 MDAs did not have an approved IT risk management framework/policy, while 39 did not have an IT risk register in place. **v.** There was no business continuity plan in 37 MDAs contrary to Section 4.6 of the National Information Security Policy 2014. Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives.", "institute governance policies  and structures  to effectively manage ICT investments in consultation  with other stakeholders. I also advised the Accounting Officers to ensure that the IT staff structure is fully filled. In addition, a fully-fledged business continuity plan should be developed.", null], ["1.3", "**Manual/Off-System Preparation of Financial Statements** The MDAs acquired IT Systems to improve accountability and reporting, however, I noted that 13 MDAs were preparing financial statements off their financial reporting systems. As a result, the financial statements are prone to errors due to human intervention and manipulation.", "I advised the Accounting Officers to institute mechanisms to enforce usage of the systems in preparation  of financial statements."]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["Category", "Approved Estimates (UGX\u2019 Bn)", "Amount released (UGX\u2019 Bn)", "% age funding received"], ["Salary", "2,193,691,448,69 7", "2,188,910,570,95 3", "100%"], ["Pension", "177,207,071,969", "175,939,228,687", "99%"], ["Gratuity", "130,713,824,879", "130,616,662,851", "100%"], ["Pension arrears", "29,721,908,925", "29,067,345,448", "98%"], ["Salary arrears", "8,478,092,148", "8,396,548,482", "99%"], ["**Total**", "**2,539,812,346,61 8**", "**2,532,930,356,4 21**", "**99.7%**"]], "metadata": {"headings": [{"headings_0": {"content": "for the year", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "that \nreconciliations are \ndone \nbefore supplementary funds are released to the LGs. \nI also advised the Permanent \nSecretary (PS), Ministry of Local Source: BIG quarterly budget performance analysis \nGovernment (MoLG) to ensure Out of the total receipts of UGX.2,532,930,356,421, that Accounting \nUGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the \nunspent balance of UGX.176,355,014,007, representing retirement absorption level of 93% as shown in the table below.  \nprocess 6 months before the due", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 55, "level": 1}}, [{"headings_0": {"content": "that", "page": 55, "level": 1}}], [{"headings_0": {"content": "done", "page": 55, "level": 1}}], [{"headings_0": {"content": "done", "page": 55, "level": 1}}], [{"headings_0": {"content": "I also advised the Permanent", "page": 55, "level": 1}}], [{"headings_0": {"content": "I also advised the Permanent", "page": 55, "level": 1}}], [{"headings_0": {"content": "Government (MoLG) to ensure Out of the total receipts of UGX.2,532,930,356,421, that Accounting", "page": 55, "level": 1}}], [{"headings_0": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}], [{"headings_0": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Category", "Amount released (UGX)", "Expenditure - UGX", "Unspent - UGX", "% Absorpt ion"], ["Salary", "2,188,910,570,953", "2,044,622,014,526", "144,288,556,42 7", "93%"], ["Pension", "175,939,228,687", "167,980,071,241", "7,959,157,446", "95%"], ["Gratuity", "130,616,662,851", "111,292,450,768", "19,324,212,083", "85%"], ["Pension arrears", "29,067,345,448", "25,635,336,217", "3,432,009,231", "88%"], ["Salary arrears", "8,396,548,482", "7,045,469,662", "1,351,078,820", "84%"], ["Total", "2,532,930,356,42 1", "2,356,575,342,41 4", "176,355,014,00 7", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "date and that the \nrequired information is in place. \nSource: BIG quarterly budget performance analysis \nThe unspent balances of salaries at the end of the financial year \nresulted from failure/delays to carry out planned recruitments, while the unspent balances for pension and gratuity was \n38", "metadata": {"headings": [{"headings_0": {"content": "date and that the", "page": 55, "level": 1}}, [{"headings_0": {"content": "date and that the", "page": 55, "level": 1}}], [{"headings_0": {"content": "date and that the", "page": 55, "level": 1}}], [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["attributed to release of funds beyond the requirement, and delayed validation of pensioners. The Accounting Officers explained that the unspent balances were due to; \uf0b7 Delays in recruitment and deployment of secondary school teachers by Ministry of Education and Sports (MoES) and Education Service Commission (ESC).  \uf0b7 Delays by Ministry of Public Service (MoPS) to approve and clear the recruitment plans.  \uf0b7 Absence of fully constituted District Service Commissions (DSCs) caused by delays in approving members by MoPS. \uf0b7 Late release of recruitment and wage funds by MoFPED as most LGs received funds in May, 2022.  \uf0b7 Receipt of funds in excess of the supplementary requirement.  \uf0b7 Delay in submission of requirements for access to pension and gratuity payroll, and inconsistency in the bio-data between the IPPS and NIRA. My interaction with MoPS revealed that a recruitment calendar was issued to provide for clearance of planned recruitments after the 2nd Budget Call. This will resolve the issue regarding under absorption resulting from late recruitments. During my interaction with MoFPED, the PSST explained that recruitment plans are contained within the PBS and Accounting Officers have been guided to start the recruitment process after the approval of the budget.", "", null], ["3.1.2", "**Payments of salaries, pension and gratuity**", ""], ["**a)**", "**Payment of ineligible persons** Government has lost a total of UGX.19,026,546,948 due to payment of salaries to ineligible persons/individuals in 129 LGs. The payments contravene section (B - a) (1) & (2) of Uganda public service standing orders, 2021 requiring public officers to be appropriately appointed. I reviewed a file of teachers from the Education service Commission (ESC) and noted that 609 secondary school and tertiary institution employees used forged minutes to access government payroll. The individuals had been on the payroll for a varied number of years, ranging from 1 to 39 with some even approaching the retirement. Details are in **Appendix 1 b.** When I brought up the matter to the respective DLGs, the Accounting Officers discontinued salary payments and pledged to take up the matter with police for further investigations. The Accounting Officers explained that the issue of ineligible secondary school and tertiary institutions\u2019 employees was beyond them since the appointment and posting is done by MoES. I observed that the inability by the LGs to validate eligibility of the posting instructions was due to lack of a", "I advised ESC and MoES to automate the database for all  teachers, streamline  the validation process and  consider recruiting  teachers  to replace  those deleted from the payroll.  In addition, other government organs  should investigate how the appointment and posting of ineligible secondary school and  tertiary institutions"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["attributed to release of funds beyond the requirement, and delayed validation of pensioners. The Accounting Officers explained that the unspent balances were due to; \uf0b7 Delays in recruitment and deployment of secondary school teachers by Ministry of Education and Sports (MoES) and Education Service Commission (ESC).  \uf0b7 Delays by Ministry of Public Service (MoPS) to approve and clear the recruitment plans.  \uf0b7 Absence of fully constituted District Service Commissions (DSCs) caused by delays in approving members by MoPS. \uf0b7 Late release of recruitment and wage funds by MoFPED as most LGs received funds in May, 2022.  \uf0b7 Receipt of funds in excess of the supplementary requirement.  \uf0b7 Delay in submission of requirements for access to pension and gratuity payroll, and inconsistency in the bio-data between the IPPS and NIRA. My interaction with MoPS revealed that a recruitment calendar was issued to provide for clearance of planned recruitments after the 2nd Budget Call. This will resolve the issue regarding under absorption resulting from late recruitments. During my interaction with MoFPED, the PSST explained that recruitment plans are contained within the PBS and Accounting Officers have been guided to start the recruitment process after the approval of the budget.", "", null], ["3.1.2", "**Payments of salaries, pension and gratuity**", ""], ["**a)**", "**Payment of ineligible persons** Government has lost a total of UGX.19,026,546,948 due to payment of salaries to ineligible persons/individuals in 129 LGs. The payments contravene section (B - a) (1) & (2) of Uganda public service standing orders, 2021 requiring public officers to be appropriately appointed. I reviewed a file of teachers from the Education service Commission (ESC) and noted that 609 secondary school and tertiary institution employees used forged minutes to access government payroll. The individuals had been on the payroll for a varied number of years, ranging from 1 to 39 with some even approaching the retirement. Details are in **Appendix 1 b.** When I brought up the matter to the respective DLGs, the Accounting Officers discontinued salary payments and pledged to take up the matter with police for further investigations. The Accounting Officers explained that the issue of ineligible secondary school and tertiary institutions\u2019 employees was beyond them since the appointment and posting is done by MoES. I observed that the inability by the LGs to validate eligibility of the posting instructions was due to lack of a", "I advised ESC and MoES to automate the database for all  teachers, streamline  the validation process and  consider recruiting  teachers  to replace  those deleted from the payroll.  In addition, other government organs  should investigate how the appointment and posting of ineligible secondary school and  tertiary institutions"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["automated database in ESC containing minute extracts of all secondary school teachers.", null, "employees was done by MoES.", null], ["**b)**", "**Over payment of salary, pension and gratuity** Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. My review of the payroll registers (IPPS) and IFMS payments revealed an over payment of UGX.3,837,170,480 in 75 LGs in respect of 2,085 employees and 270 pensioners/beneficiaries as shown in the table below and details in **Appendix 1 c.** Category Number of staff/pensioners Over payment - UGX Salaries 2,085 2,261,246,384 Gratuity 208 1,293,882,652 Pension 62 282,041,444 Total 2,355 3,837,170,480 The Accounting Officers attributed the overpayments to errors in processing of payments for which recovery measures have been instituted. My interaction with MoPS revealed that the Ministry issued Establishment Notices guiding Accounting Officers to reconcile the payrolls before payments are made.", null, "I advised the PS MoPS to resolve IPPS  system errors  and expedite the roll out of HCM. I further advised the PS to ensure that  the Accounting Officers undertake effective reconciliations before payments are made."]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_5", "column_6"], "type": "table"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["automated database in ESC containing minute extracts of all secondary school teachers.", null, "employees was done by MoES.", null], ["**b)**", "**Over payment of salary, pension and gratuity** Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. My review of the payroll registers (IPPS) and IFMS payments revealed an over payment of UGX.3,837,170,480 in 75 LGs in respect of 2,085 employees and 270 pensioners/beneficiaries as shown in the table below and details in **Appendix 1 c.** Category Number of staff/pensioners Over payment - UGX Salaries 2,085 2,261,246,384 Gratuity 208 1,293,882,652 Pension 62 282,041,444 Total 2,355 3,837,170,480 The Accounting Officers attributed the overpayments to errors in processing of payments for which recovery measures have been instituted. My interaction with MoPS revealed that the Ministry issued Establishment Notices guiding Accounting Officers to reconcile the payrolls before payments are made.", null, "I advised the PS MoPS to resolve IPPS  system errors  and expedite the roll out of HCM. I further advised the PS to ensure that  the Accounting Officers undertake effective reconciliations before payments are made."], ["**c)**", "**Under payment of salary, pension and gratuity** Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. My review of the payroll registers (IPPS) and IFMS payments revealed an under payment of UGX.24,934,143,289 in 115 LGs in respect of 3,802 employees and 4,545 pensioners/beneficiaries as shown in the table below and **Appendix 1 d.**", null, "I advised the PS MoPS to resolve IPPS  system errors  and expedite the roll out of HCM. I further advised the PS to ensure that  the Accounting Officers undertake effective reconciliations before payments are made. I advised MoFPED to consider paying"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_5", "column_6"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN Observation Recommendation**", null], ["Category Number of staff/pensioners Under payment - UGX Salaries 3,802 3,608,932,261 Gratuity 3,600 6,327,639,889 Pension 945 14,997,571,139 Total 8,347 24,934,143,289 I noted that the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED Under payments affected livelihood of staff and pensioners/beneficiaries. The Accounting Officers attributed the underpayment to inadequate funds to pay all approved salary, pension and gratuity benefits and errors in processing of payments for employees and pensioners/ beneficiaries. The arrears were submitted to MoFPED for payment in the financial year 2022/23.", "salary, pension"], [null, "and  gratuity"], [null, "obligations as a"], [null, "statutory charge"], [null, "without subjecting"], [null, "it to budget ceilings."], ["**d)** Payment of salary using wrong salary scales and salary steps/ levels/notches** Section B \u2013 a (6) & (7) of the Uganda Public Service Standing Orders, 2021 provides that the Salary Structure shall indicate salaries attached to each salary scale in the public service, hence, salaries should be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Section (B - c) 1 of Public Service Standing Orders, 2021 provides that a public officer who holds a post graded in a salary scale with incremental levels, shall receive annual increments up to the maximum of the salary scale. My comparison of the base pay as per IPPS payroll registers with the base pay as per salary structure for 2021/22 revealed that, 1,264 employees in 26 LGs were paid on the wrong scales leading to over payments of UGX.532,949,259 and under payments of UGX.886,806,364. Additionally, 28,172 employees in 26 LGs were paid on wrong steps/levels/notches leading to over payments of UGX.2,386,682,931 and under payments of UGX.2,652,787,176. Details are in **Appendix 1 e.** Category Number of staff/pensioners Overpayment \\- UGX Underpaymen t - UGX Wrong  scale 1,264 532,949,259 886,806,364 Wrong notches 28,172 2,386,682,931 2,652,787,176 Total 2,919,632,190 3,539,593,540 Under payment due to lower notches denies the affected staff their rightful emoluments and affects their terminal benefits while over payments caused financial loss to government. I  advised Government through MoFPED to  allocate sufficient funds to enable LGs to pay staff at the correct steps. I also advised MoPS to fast track the roll out of the HCM to all LGs.", null]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN Observation Recommendation**", null], ["The Accounting Officers attributed the above to: \uf0b7 Non-automation of the incremental dates in the IPPS by MoPS for which the Accounting Officers had no control.  \uf0b7 Inadequate staff capacity in the Human Resource Departments to monitor staff appointment anniversaries/assumption of duty considering the overwhelming numbers.  \uf0b7 Failure by staff who qualify for salary increments to notify the Human Resource Department.  \uf0b7 The slow rollout of Human Capital Management System (HCMS) in all MDALGs. My interaction with MoPS revealed that there is still a challenge in moving staff from one step to another because this comes with extra budget costs which are not provided by MoFPED.", null], ["3.1.3  **Payment of deductions (LST, PAYE, UNATU, UCLA)** Section B-a (17) of the Uganda Public Standing Orders, 2021 requires the Accounting Officer to deduct any monies due to Government from an Officer\u2019s salary by way of statutory taxes like and any other authorized deductions. Furthermore, section B-a (18) requires that a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations may be deducted from his or her salary in accordance with the regulations. In addition, section 10.2 of the guidelines and procedures for decentralized salary processing 2014 required MALGS to pay deductions to the respective beneficiaries and that no arrears in respect to payroll deductions would be accepted. I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an over and under remittance amounting to UGX.5,013,885,697, and UGX.7,697,912,554 respectively as shown in the table below and **appendix 1 f.** S N Beneficia ry De duc tion cod e IPPS payroll Deduction amount  (UGX) Amount remitted as per IFMS (UGX) Variance Over remittance (UGX) Under remittance (UGX) 1 URA 249 177,249,202, 488 173,280,707 ,359 - 1,501,880,7 13 5,470,375, 842 2 LST 250 5,980,754,39 6 8,118,380,5 44 - 2,583,748,0 85 451,598,8 59 3 UBA/UCL A 482 80,065,479,6 59 79,383,042, 549 - 902,686,46 4 1,611,519, 228 4 Others 3,549,448,15 4 3,410,599,9 64 - 25,570,435 164,418,6 25 Total  266,844,884,  697 264,192,730 ,416 - 5,013,885,6 97 7,697,912, 554", ""], [null, "I advised MoLG to"], [null, "ensure Accounting"], [null, "Officers remit the"], [null, "deductions"], [null, "promptly."], [null, ""], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Over remittance creates avenues for siphoning funds leading to loss of Government funds. Under remittance creates un- necessary obligation to Government. I observed that Kaliro District diverted UGX.314,678,624 from the wage bill to cater for activities that are not related to the wage. These payments are under investigation and a separate report will be issued.", "", null], ["**3.1.4**", "**Non-deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity** Section 19(1)(a) of the Income Tax Act provides that employment income mean any income derived by an employee from any employment and includes the following amounts whether of a revenue or capital nature; any wages, salary, leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity, bonus or the amount of any travelling, entertainment, utilities, cost of living, housing, and medical or other allowances among others. I noted that in 43 LGs, Political Leaders and District Service Commissioners were paid gratuity of UGX.1,352,773,796 which was not subjected to PAYE computations and deductions on the IPPS leading to a loss of tax revenue of UGX.363,098,974 to government. Details are in **Appendix 1 g.** In 9 LGs Political Leaders and District Service Commissioners\u2019 gratuity of UGX.439,505,102 was subjected to PAYE manually and UGX.112,440,114 was deducted and remitted to Uganda Revenue Authority. This practice complicates payroll management in LGs and creates inconsistencies where some LGs deduct the PAYE and others don\u2019t. Details are in **Appendix 1 g.** The Accounting officers explained that computations were not activated in the IPPS to automatically deduct PAYE from Political leaders and commissioners\u2019 Gratuity. My interaction with MoPS revealed that the error arose from the failure to distinguish between untaxable gratuity as per the Pensions Act and other taxable terminal benefits. MoPS has engaged the IPPS developer who required additional funding to rectify the error.", "I advised MoPS to ensure  that deduction of PAYE from  Political leaders\u2019  and Commissioners\u2019 gratuity  is automated  in IPPS."], ["**3.1.5**", "**Inaccurate computation of pension and gratuity** Paragraph (L-d) (1) & (2) of the Uganda Public Service Standing Orders, 2021 on the computation of pension and commuted pension gratuity provides that pension is computed on the basis of (1/500)th of the annual salary at the time of retirement, multiplied by the total number of completed months of service using the formula P = LS x Sal/ (500) where P is Pension, LS is the length of Service in months, and Sal is the annual salary on retirement.", "I advised MoPS to ensure that IPPS accurately captures  staff information and automatically computes  the correct pension and  gratuity obligation. MoPS"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["Over remittance creates avenues for siphoning funds leading to loss of Government funds. Under remittance creates un- necessary obligation to Government. I observed that Kaliro District diverted UGX.314,678,624 from the wage bill to cater for activities that are not related to the wage. These payments are under investigation and a separate report will be issued.", "", null], ["**3.1.4**", "**Non-deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity** Section 19(1)(a) of the Income Tax Act provides that employment income mean any income derived by an employee from any employment and includes the following amounts whether of a revenue or capital nature; any wages, salary, leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity, bonus or the amount of any travelling, entertainment, utilities, cost of living, housing, and medical or other allowances among others. I noted that in 43 LGs, Political Leaders and District Service Commissioners were paid gratuity of UGX.1,352,773,796 which was not subjected to PAYE computations and deductions on the IPPS leading to a loss of tax revenue of UGX.363,098,974 to government. Details are in **Appendix 1 g.** In 9 LGs Political Leaders and District Service Commissioners\u2019 gratuity of UGX.439,505,102 was subjected to PAYE manually and UGX.112,440,114 was deducted and remitted to Uganda Revenue Authority. This practice complicates payroll management in LGs and creates inconsistencies where some LGs deduct the PAYE and others don\u2019t. Details are in **Appendix 1 g.** The Accounting officers explained that computations were not activated in the IPPS to automatically deduct PAYE from Political leaders and commissioners\u2019 Gratuity. My interaction with MoPS revealed that the error arose from the failure to distinguish between untaxable gratuity as per the Pensions Act and other taxable terminal benefits. MoPS has engaged the IPPS developer who required additional funding to rectify the error.", "I advised MoPS to ensure  that deduction of PAYE from  Political leaders\u2019  and Commissioners\u2019 gratuity  is automated  in IPPS."], ["**3.1.5**", "**Inaccurate computation of pension and gratuity** Paragraph (L-d) (1) & (2) of the Uganda Public Service Standing Orders, 2021 on the computation of pension and commuted pension gratuity provides that pension is computed on the basis of (1/500)th of the annual salary at the time of retirement, multiplied by the total number of completed months of service using the formula P = LS x Sal/ (500) where P is Pension, LS is the length of Service in months, and Sal is the annual salary on retirement.", "I advised MoPS to ensure that IPPS accurately captures  staff information and automatically computes  the correct pension and  gratuity obligation. MoPS"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["Additionally, Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. I recomputed the pension and gratuity benefits and noted that 37 LGs did not accurately compute pension and gratuity benefits for 423 pensioners. Details are in **Appendix 1 h.** Category Number of pensioners/benefi ciaries Overpayment  Underpayment Gratuity 222 276,463,546 442,670,972 Pension 201 53,663,042 61,942,500 Total 423 330,126,588 504,613,472 The Accounting Officers attributed this to failure by IPPS to automatically update the notches at the individuals\u2019 anniversary of appointment/assumption. Additionally, adjustment of scales and subscales at the point of capturing pension and gratuity by the Accounting Officers was not guided by MoPS. My interaction with MoPS revealed that there is a provision for the Accounting Officers to rectify retiree\u2019s base pay on the IPPS towards the date of retirement for which they are either not aware or are reluctant to adjust.", null, "", "was also advised to guide LG Accounting Officers on how to rectify  the retiree\u2019s pension information in the system  before computation is made."], ["**3.1.6**", "**Access and deletion from the payroll**", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["Additionally, Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. I recomputed the pension and gratuity benefits and noted that 37 LGs did not accurately compute pension and gratuity benefits for 423 pensioners. Details are in **Appendix 1 h.** Category Number of pensioners/benefi ciaries Overpayment  Underpayment Gratuity 222 276,463,546 442,670,972 Pension 201 53,663,042 61,942,500 Total 423 330,126,588 504,613,472 The Accounting Officers attributed this to failure by IPPS to automatically update the notches at the individuals\u2019 anniversary of appointment/assumption. Additionally, adjustment of scales and subscales at the point of capturing pension and gratuity by the Accounting Officers was not guided by MoPS. My interaction with MoPS revealed that there is a provision for the Accounting Officers to rectify retiree\u2019s base pay on the IPPS towards the date of retirement for which they are either not aware or are reluctant to adjust.", null, "", "was also advised to guide LG Accounting Officers on how to rectify  the retiree\u2019s pension information in the system  before computation is made."], ["**3.1.6**", "**Access and deletion from the payroll**", null, ""], ["**a)**", "**Delayed access of newly recruited or transferred staff to the payroll** Section B-a (11) of the Uganda Public Standing Orders, 2021 states that the Accounting Officer shall ensure that the Public officer accesses the payroll within four (4) weeks from the date of assumption of duty. I noted that 4,341 newly recruited/ transferred employees delayed to access payroll with the worst delays ranging from 5 to 12 months.  As a result, by close of the financial year, 1,746 staff had not been paid a total of UGX.2,802,520,509. Details are in **Appendix 1 i.** Failure to access payroll affects staff livelihood and leads to un- necessary accumulation of arrears. The Accounting Officers attributed this to challenges with setting-up staff in the IPPS by MoPS because the process is not fully decentralised for which the LGs have no control. During my interaction with MoPS, the PS attributed the delay to recruitments outside the approved structure that necessitates verification and subsequent clearance.", null, "I advised MoPS to ensure that the bottlenecks  in recruitment are resolved and that verification and subsequent clearance  of recruited staff is done in the shortest  time possible."], ["**b)**", "**Delayed access to the pension payroll** Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. Paragraph 5.1.2 of establishment notice no. 3 of 2019 provides that pensioners\u2019 retirement benefits are authorised 5 days after retirement for payment. I however noted that 1,019 new pensioners/beneficiaries in 65 LGs delayed to access pension payroll, with some delays ranging from 50 to 110 months. As a result, UGX.1,380,739,357 was not paid. Details are in **Appendix 1 i.** Failure to access pension payroll affects pensioners\u2019 livelihood and also leads to accumulation of pension arrears. While non- removal of transferred staff affects the releasing LGs as replacements cannot access the payroll until the transferred staff have been discontinued. The Accounting Officers attributed this to challenges with setting-up pensioners in the IPPS by MoPS because the process is not fully decentralised for which the LGs have no control. Most Accounting Officers had hopes that the introduction of HCM will most likely address the issue. My interaction with MoPS indicated that this is still a challenge and as a stop gap measure, the Accounting Officers are advised to bring cases of un-validated staff to the attention of MoPS for follow up with NIRA. Going forward, with the introduction of HCM, data of only validated staff will be migrated.", "", null], ["**c)**", "**Delayed removal of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2021 provides that payment of a salary to a public officer shall be stopped immediately the officer ceases to render services to Government under whatever circumstances including death. I noted that UGX.1,071,478,611 was paid to 795 staff who had either retired, transferred, absconded or died with the worst delays ranging from 1 to 16 months. Details are in **Appendix 1 i.** Delayed removal of staff from payroll resulted into financial loss to government. The Accounting Officer attributed some of the delays to staff who had not been validated before decentralisation of payroll making the removal process difficult. Some of the delays were attributed to inconsistences in dates of birth in IPPS and National IDs. Going forward, the introduction of HCMS, will most likely resolve this issue. My interaction with MoPS indicated that this is still a challenge and as a stop gap measure, the Accounting Officers are advised", ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN Observation Recommendation**", null], ["to bring cases of un-validated staff to the attention of MoPS for follow up with NIRA. Going forward, with the introduction of HCM, data of only validated staff will be migrated.", null], ["**3.1.7 Inconsistencies between interface files and payroll registers** Section 13.1 and 13.2 of the guidelines and procedures for decentralised salary payment processing, 2014 requires that the IPPS information tallies with the interface file of the vote. By, the final payroll should be mapped onto the interface to show the same data. I compared the detailed payroll register reports (MoPS) with the interface files from the Core FTP (MoFPED) and noted variances of UGX.28,347,479,053 in 107 LGs. Details are in **Appendix 1 j.** **Category Number of employees/Pensioners** **Amount** Salaries 10,504 27,545,118,941 Pension and  Gratuity 25  802,360,112 Total 10,529 28,347,479,053 I further noted that some employees captured on the payroll and uploaded onto the Core FTP system did not appear in the interface files prompting the Accounting Officers to include them manually. This has created an opportunity for manipulation of salary funds thus leading to over/under payments. The Accounting Officers explained that the LGs had no control over the above, since Core FTP system is controlled by MoFPED. During my interaction with MoFPED, the Accountant General indicated that the Accounting Officers were permitted to make adjustments to rectify possible errors on the payroll without necessarily abusing the system. The Accountant General further explained that the window for making adjustments was deactivated after the audit. In addition, my interaction with MoPS revealed that with the migration to HCM, the process of payroll payments will be seamless because the HCM will  directly interface with the IFMS.", null], ["**3.1.8** Payments of salaries, pension & gratuity off the IPPS**", ""], ["Paragraph 4.5 of establishment notice no. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS.  A comparison of the IPPS payroll register and IFMS payment file revealed that UGX.13,502,944,430 was paid off the IPPS to 3,926 employees and 870 pensioners/beneficiaries as shown below and detailed in the table below and **Appendix 1 j.** Category Number of staff/pensioners Payment Off IPPS Salaries 3,926 4,898,961,116", "I advised the PS"], [null, "MoPS to expedite"], [null, "the roll out of HCM"], [null, "to all LGs."], [null, ""], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN** Observation**", null, null, "**Recommendation**"], ["", "Pension and gratuity", "870  8,603,983,314", ""], [null, "Total", "4,796  13,502,944,430", null]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3", "column_5"], "type": "table"}}, {"content": [["**SN** Observation**", null, null, "**Recommendation**"], ["", "Pension and gratuity", "870  8,603,983,314", ""], [null, "Total", "4,796  13,502,944,430", null], [null, "", null, null], [null, "Accounting Officers explained these were eligible", null, null], [null, "employees and pensioners/ beneficiaries and attributed the", null, null], [null, "payments off the IPPS to continuous drop off from the payroll,", null, null], [null, "delayed access to the payroll by new employees and", null, null], [null, "pensioners/ beneficiaries.", null, null], [null, "", null, null], [null, "interaction with MoPS revealed that the drop offs were", null, null], [null, "attributed to the use of dummy employee numbers, employees", null, null], [null, "having deductions more than 50% of their net pay and", null, null], [null, "recruitments outside the approved structure. MoPS further", null, null], [null, "explained that the introduction of HCM will resolve these", null, null], [null, "challenges.", null, null], [null, "", null, null], ["**3.1.9** Management of deductions by UCLA/UBA** Government of the Republic of Uganda represented by the Ministry of Public Service entered into a service agreement with UCLA/UBA on 3rd January 2020 to manage the loan deductions of civil servants. Uganda Consumer Lenders\u2019 Association/ Uganda Bankers Association (UCLA/UBA) contracted Payroll Consults Africa (PCA) to manage employee deductions on their behalf using the Payroll Deduction Management System (PDMS). I reviewed employee payroll deductions (non-statutory) and the PDMS records (active deductions report and my approvals) and observed the following; \uf0b7 **Letters of undertaking or Consent** Section 4.2 (b) of the guidelines of managing salary deductions on the Government payroll, 2014 states that as part of the due diligence process, the credit lending institutions and banks will seek for a letter of undertaking from the Accounting Officer/employer or a designated officer confirming that the officer is a bona fide Government employee indicating his or her positions in the MDA/LG, payment details, terms of appointment and other details that may be prescribed by the lending institution. In addition, only deductions consented by employees in writing should be submitted to MoPS (employer) for timely monthly payroll processing or as advised by the employer. I observed that MoPS deducted UGX.20,792,707,030 from 15,002 staff in 44 HLGs on behalf of UCLA/UBA without letters of undertaking or consent as a prerequisite of approval of the deductions. Details are in **Appendix 1 k.**", null, null, "Government through  MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. In the meantime,  the role of coding and decoding  of deductions should revert to the respective Accounting Officers."]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3", "column_5"], "type": "table"}}, {"content": "The and My \n47", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Loans/savings not supported by letters of under- taking/consent may lead to; unauthorized deductions and lack of assurance/guarantee to lending institutions which may limit access to loan services and affects the livelihoods of civil servants. The Accounting Officer explained that this was an oversight and promised to keep copies of letters of undertaking and consent letters in the subsequent years. I advised the Accounting Officers to ensure that letters of undertaking are duly prepared, signed by the bank and a copy retained on the staff personnel file for ease of reference. \uf0b7 **Deduction past the deduction end date** I observed that MoPS deducted UGX. 1,458,405,180 relating to 2,143 employees in 83 LGs past the end date on behalf of UCLA/UBA. Details are in **Appendix 1 k.** Deductions past the end date result into financial loss to the affected staff. \uf0b7 **Unrealistic loan end dates** I noted that unrealistic loan end dates for 2,729 employees in 69 LGs with the worst ranging from ranging from 11 to 5,642 years. In the year under review, UGX.4,745,884,699 had been deducted from these employees. Details are in **Appendix 1 k.** The above end dates are unrealistic and cast doubt on the integrity of the PDMS system controlled by PCA. This has led to continuous deductions from staff and there are possibilities of making deductions from staff without running loans. \uf0b7 **Unapproved loan deductions by Accounting Officer in the PDMS** I observed that UCLA/UBA deducted UGX.8,885,902,311 from 8,468 staff in 95 LGs without approval of the Accounting Officers from the PDMS contrary to Section 2.1.2 & 2.1.4 of the service agreement. Details are in **Appendix 1 k.** This creates opportunities to misappropriate funds through making fictitious deductions as well as over deductions. In addition, UGX.1,643,636,038 was deducted by UCLA/UBA from 8,756 staff over and above the approved amounts by the Accounting Officers in 68 LGs. Details are in **Appendix 1 k.**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["This resulted into financial loss to the affected staff. \uf0b7 **Reliability of the Payroll Deduction Management System** \u201cActive\u201d deductions report and \u201cmy approvals\u201d report in the PDMS should have consistent deduction amounts to give confidence in the accuracy and integrity of the system. A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts. Details are in **Appendix 1 k.** Lack of integrity of the system creates opportunities for manipulation of the deduction which could result into financial loss to the affected employees. Details are in **Appendix 1 k.** The Accounting Officers explained that entities had no control over the challenges above in the management of non-statutory deductions in the PDMS system by UCLA/UBA. The Accounting Officers further explained that the issues would be resolved if the LGs do not have rights for coding and decoding of deductions.", "", null], ["**3.1.10**", "**Use of wrong formula to compute statutory deductions** Section 22 1(d) of the Income Tax Act as amended by Amendment Act of 2008 provides that for the purpose of ascertaining the chargeable income of a person for a year of income, Local Service Tax paid by an individual should be an allowable deduction. The Local Governments (Amendment) (No. 2) Act of 2008 defined \u201ctake-home salary\u201d as gross salary after deducting income tax in the form of Pay as You Earn (PAYE) and prescribed the rates of local service tax in respect of persons in gainfulemployment and earning a monthly take- home salary. I noted a contradiction between the Income Tax Act and the Local Government Act in regard to computation of PAYE and LST. The contradictions result from the Income Tax treating LST as an allowable deduction when computing PAYE while the Local Government Act treats PAYE as an allowable deduction when computing LST. Consequently, the contradiction has resulted to over deduction of PAYE of UGX.3,040,220,504 and under deduction of UGX.2,387,243,619 from 75,094 employees in 96 LGs. This has also resulted into under deduction of LST of UGX.682,208,048 and over deduction of UGX.1,043,454,067 from 94,892 employees in 102 LGs which is a loss to Government. Details are in **Appendix 1 l.**", "I advised MoPs to engage  the Attorney General to have the above contradiction resolved."]], "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["In addition, I also observed that 55 LGs, did not deducted LST of UGX.700,135,000 from 11,645 employees while 102 LGs, did not deducted PAYE of UGX.447,775,826 from 1,621 employees. Details are in **Appendix 1 l.**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation"], "type": "table"}}, {"content": "3.2 \nLand management in Local Government \nThe reviews on the country\u2019s performance under the NDP I and II pointed out \ninadequacies in land management as impediment to effective and efficient service \ndelivery in the country. In NDP III, and in line with Vision 2040, Government has \nprioritised land management reforms to prevent degradation, adverse effects of climate change and unsustainable land use practices. \nAs a result, I considered Management of Public Land in a Key Audit Matter because of its importance to the county\u2019s development agenda. \nConsequently, I designed audit procedures to ascertain whether the 11 LGs sampled undertake planning for public land acquisition, whether such acquisitions comply with land acquisition and budgeting guidelines and whether the acquired land is registered and titled. \nBased on the audit procedures performed, I made the following significant audit findings; \nTable 22: Land Management audit finding in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, [{"headings_0": {"content": "Land management in Local Government", "page": 67, "level": 3}}], [{"headings_0": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}], [{"headings_0": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["3.2.1", "**Strategic Planning for Land acquisition** Regulation 25 (1) of The National Planning Authority (Development Plans) Regulations, 2018 requires a decentralised planning institution (Ministry, Department or Agency of Government, a sector or Local government) to prepare a decentralized development plan highlighting the development needs of the institution. Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based on the pre-determined objectives and outputs as provided in the strategic plans of the sector/entity. I noted that of the 12 sampled entities for the period 2018/19-2021/22 4 entities acquired Land 10 pieces of land of which 3 pieces measured 42.47 hectares and 7 pieces had undefined measurements. Details are in **Appendix 2 a.** \uf0b7 Only 1 of the 10 pieces measuring 40.47 hectares was planned in the strategic plan.  \uf0b7 8 of the 10 pieces of which 1 piece measuring 40.47 hectares and 7 pieces of undefined measurements were budgeted for at a cost of UGX.0.627Bn while 2 pieces measuring 2 hectares were not budgeted for.", "I advised the Accounting Officers to liaise with the relevant stakeholders  to ensure that the planned  fund allocation for Land acquisition  are realised  and undertake  spending as per approved budget lines or seek approval for any reallocations and virements where need arises."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["\uf0b7 Of the budgeted amount of UGX.0.627Bn, UGX.0.624Bn was availed resulting into a shortfall of UGX.0.003Bn (0.5%).Of this UGX.0.296Bn was spent on Land acquisition while UGX0.305Bn (49%) was diverted and the unspent difference of UGX.0.024Bn was swept back to the consolidated fund. Inadequate budgeting for land acquisition may lead to mischarges, diversions, interest costs arising from delayed payments and accumulation of Domestic arrears while under absorption and failure to acquire the planned size of land affects the entities abilities to achieve the intended objectives for Land acquisition.", "", null], ["3.2.2", "**Titling and Transfer** Section 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 11 entities did not have titles for 428 pieces of land of which 172 pieces measured 651 hectares and 256 pieces had undefined measurements. Details are in **Appendix 2 b.** The anomalies were attributed to the following; inadequate funds by the entities to process Land titles and land having been donated by people who passed on without transferring title to the entity. Lack of Land titles results into encroachment, disputes and loss of public land.", "I advised the Accounting Officers to expedite the titling of all its land to secure it from potential loss."], ["3.2.3", "**Failure to transfer Land into the Custody of ULC** Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. If the government entity does not have title to the land, the entity shall not be considered to have control (the title of government land is supposed to be kept with the Uganda Land Commission).  Section 49 of the Land Act Cap 227 further requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 6 entities did not transfer 102 pieces of land measuring approximately 676.253 hectares into the custody of the Uganda Land Commission. Details are in **Appendix 2 c.**", "I advised the Accounting Officers to ensure that ensure that all Land titles are jointly registered in the names of both entities and ULC and also fast track the establishment and maintain ace of the Governments Land Inventory."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": [["\uf0b7 Of the budgeted amount of UGX.0.627Bn, UGX.0.624Bn was availed resulting into a shortfall of UGX.0.003Bn (0.5%).Of this UGX.0.296Bn was spent on Land acquisition while UGX0.305Bn (49%) was diverted and the unspent difference of UGX.0.024Bn was swept back to the consolidated fund. Inadequate budgeting for land acquisition may lead to mischarges, diversions, interest costs arising from delayed payments and accumulation of Domestic arrears while under absorption and failure to acquire the planned size of land affects the entities abilities to achieve the intended objectives for Land acquisition.", "", null], ["3.2.2", "**Titling and Transfer** Section 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 11 entities did not have titles for 428 pieces of land of which 172 pieces measured 651 hectares and 256 pieces had undefined measurements. Details are in **Appendix 2 b.** The anomalies were attributed to the following; inadequate funds by the entities to process Land titles and land having been donated by people who passed on without transferring title to the entity. Lack of Land titles results into encroachment, disputes and loss of public land.", "I advised the Accounting Officers to expedite the titling of all its land to secure it from potential loss."], ["3.2.3", "**Failure to transfer Land into the Custody of ULC** Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. If the government entity does not have title to the land, the entity shall not be considered to have control (the title of government land is supposed to be kept with the Uganda Land Commission).  Section 49 of the Land Act Cap 227 further requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 6 entities did not transfer 102 pieces of land measuring approximately 676.253 hectares into the custody of the Uganda Land Commission. Details are in **Appendix 2 c.**", "I advised the Accounting Officers to ensure that ensure that all Land titles are jointly registered in the names of both entities and ULC and also fast track the establishment and maintain ace of the Governments Land Inventory."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["The Accounting Officers explained that the District Local Governments were body corporates hence had a right to own land in their own names. Failure to transfer all Government Land into the custody of ULC is irregular and affects the Government\u2019s ability to effectively manage Public Land.", "", null], ["3.2.4", "**Maintenance of land Register** Instruction 16.6.1 of the Treasury Instruction, 2017 requires the Accounting officer to maintain an electronic or manual register, in a form (TF 26) for all assets that contain the minimum of the following; Date of purchase of the asset, The supplier, The type and description of each asset,(for land \\- land registration number, The acquisition cost of the asset, The physical location of the asset, User of the asset/, Condition of the asset, Date of disposal (as applicable); and (l) Disposal proceeds (as applicable). Furthermore Instruction 10.12.4 of the Treasury Instruction, 2017 requires all fixed asset acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 9 entities did not record a total of 583 pieces of land measuring approximately 1944.63 hectares in their respective Land registers rendering it difficult to confirm the completeness of their Land inventory. Details are in **Appendix 2 d.** I also noted that 10 entities did not record a total of 603 pieces of land measuring approximately 2234.98 hectares in their respective GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. Details are in **Appendix 2 e.** The lack of an updated land register was mainly attributed to the absence of a reconciled position between land acquired by the lower local governments and the various departments in the district while the failure to update the GFMIS was attributed to non-functionality of the GFMIS system and valuation The non-recording of land in the land register and GFMIS Asset module affects the Government\u2019s ability to keep track of all its land and could lead to misstatement of the non- produced asset in the statement of financial position and in the summary statement of stores and other assets (physical assets).", "I  advised Government  to ensure that all Land acquired is duly recorded in the entity Land register and GFMIS Asset modules."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "52", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["3.2.5", "**Use of Land in accordance with approved purpose in the entity Strategic Plan** Out of 631 pieces of land of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, held by the 12 sampled entities, 3 pieces of land measuring approximately 11.767 hectares (33%) were not used in accordance with the approved purpose set out in the strategic plan by 1 entity. Details are in **Appendix 2 f.** The anomalies were attributed lack of adequate funds to put the land to its intended use. Use of land for unapproved purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives.", "I advised the Accounting Officer to lobby for funds to put the land to its intended use."], ["3.2.6", "**Unutilized Land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. I noted that out of the 631 pieces of land measuring approximately 2384.78 hectares held by the 12 sampled entities, 19 pieces of land of which 13 measured approximately 20.786 hectares and 6 pieces had undefined measurements were not utilized by the entity at the time of Audit. Details are in **Appendix 2 g.** The anomalies were attributed to inadequate funding by the respective Local Governments to develop the land. Vacant land if not secured is susceptible to encroachment hence depletion of Public Land", "I advised the Accounting Officer to lobby for funds to put the land to its intended use."], ["3.2.7", "**Encumbrance on Public Land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. I noted that out of the 631 pieces of land measuring approximately 2384.78 hectares held by the 12 sampled entities, 37 pieces of land of which 13 measured approximately 121.257 hectares and 16 pieces had encumbrances in the form of caveats, court injunctions and encroachment. Details are in **Appendix 2 h.** The anomalies were attributed to the following; Lack of title and supporting documentation of ownership and prolonged non utilisation of land.", "I  advised Government  to ensure that due diligence is done prior to acquisition of land and that the land is put to use when  acquired. Meanwhile  the Accounting Officers should ensure that all forms of encumbrances on its land are resolved."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Land encumbrances hinder management\u2019s ability to utilize the affected land for the intended purpose, and may pose a risk of loss of land.", "", null], ["3.2.8", "**Lease of public land** A review of records and inquiry from management of the 12 sampled entities revealed that 4 entities leased out 159 pieces of land with undefined measurement in the period under review. A review of the lease process revealed the following;", ""], ["**a)**", "**Register of Leased land** Guideline 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the provided format. I noted that all the 4 entities that a total of 159 pieces of land did not have updated lease register rendering it difficult to establish the actual size of land leased, lease expiry date, lease rentals to be collected and in arrears. Details are in **Appendix 2 i.** The anomalies were attributed to the Leases having been granted by former controlling Authorities that did not pass on inventory or lease records to the Boards for effective management. Failure to have an updated leased land register affects entities ability to properly manage the public land, which may result into losses due to either fraud or negligence.", "I  advised Government  to ensure  that updated  lease registers are put in place."], ["**b)**", "**Irregularities in Management of leased land** Regulation 6 of the Land Regulations, 2004 requires a lease offer made by a board or the commission to communicate the offer stating the terms and conditions of the offer conditioned upon payment of fees and other charges, in full or by instalment. A review of a sample 159 leases issued by the 4 DLB\u2019s revealed the following; \uf0b7 No leases had expired at the time of carrying out this Audit. \uf0b7 2 leases granted by one entity for land measuring 5.821 hectares leased out had not been developed as per conditions of the lease agreement. Details are in **Appendix 2 i.**  \uf0b7 2 entities did not receive any lease rentals from 82 lessees of UGX.96, 990,000 expected in the period under", "I advised the Government  to ensure that records for decentralised Public Land and leases are passed to the respective DLBS for proper management and follow up."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["review the hence an under collection of UGX.96,990,000. Details are in **Appendix 2 i.** \uf0b7 2 entities renewed leases for 3 pieces of land of undefined measurement without realisation of ground rent arrears or development of land as per lease agreement. Details are in **Appendix 2 i.** The anomalies regarding expiry, non-development of leased land and failure to collect lease rentals were mainly attributed to the following; Leases having been granted by former controlling Authorities that did not pass on inventory or lease records to the Boards for effective management. The anomalies regarding non collection of ground rent arrears were attributed to poor internal controls surrounding management of leases. Irregularities in lease management processes lead to loss of revenue and public land.", "", null], ["3.2.9", "**Irregular allocation of Land by District Land Boards (DLB)** Regulation 23 (1) of the Land Regulations, 2004 on procedure in connection with allocation of land by the board requires a person to apply to the board to be allocated land in the district which is not owned by any person or authority. In addition Regulation 23 (2) of the Land Regulations, 2004 requires the commission to advertise the application by giving notice in a newspaper with wide circulation to draw the attention of persons likely to be affected by the application, invite any person to comment on or object to the application and thereafter determine whether the applicant should be allocated the land for which the application is made I noted that during the period under review 2 Boards allocated 4 pieces of land without defined measurement that were not under their jurisdiction. Details are in **Appendix 2 j.** The above anomalies were attributed to; Lack of comprehensive databases of Public Land by the DLB\u2019s Irregular allocation of Land by the DLB may lead to litigation and Land conflict.", "I advised the Accounting Officers to put in place databases of all public land under their jurisdictions and desist from allocating  land outside them."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "2022. The table below refers. The best performing DLGs with collections above", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and \nbelow. Appendix 3 a refers. \n\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG, \nBushenyi DLG, Nebbi DLG, Kyenjojo DLG, Kyankwanzi DLG, Sheema MC, Lira DLG and Sironko with 100% recoveries. Appendix 3 b refers. \nTable 23: Management of YLP and UWEP in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "page": 74, "level": 2}}, [{"headings_0": {"content": "60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and", "page": 74, "level": 4}}], [{"headings_0": {"content": "60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and", "page": 74, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}], [{"headings_0": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["YLP", "164,992,797,049", "164,992,797,049", "38,018,366,215", "127,788,117,770", "23"], ["UWEP", "111,476,011,092", "32,038,054,728", "22,867,682,221", "9,170,372,507", "71"], ["**TOTALS**", "**278,920,746,571**", "**197,030,851,777**", "**60,886,048,436**", "**136,144,803,341**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Details", "Amount Disbursed - UGX", "Amount Due by 30th June 2022 - UGX", "Amount Recovered - UGX", "Variance - UGX", "% Reco vered"], "type": "table"}}, {"content": [["Local Revenue", "223,518,772,109", "131,349,888,815", "92,168,883,294", "59%"], ["Central Government grants", "4,944,460,827,948", "4,833,248,994,175", "111,211,833,773", "98%"], ["Transfers received from other government units", "629,935,041,555", "390,759,823,561", "239,175,217,994", "62%"], ["External Assistance", "197,395,695,925", "71,542,080,541", "125,853,615,384", "36%"], ["**Total**", "5,995,310,337,537", "5,426,900,787,092", "568,409,550,445", "91%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Revenue Source", "Approved Budget - UGX", "Warrants - UGX", "Variance - UGX", "%age performance"], "type": "table"}}, {"content": "Source: BIG report, quarterly budget performance reports \n59 \nLG Revenue Performance \n6,000,000,000,000 5,000,000,000,000 4,000,000,000,000 3,000,000,000,000 2,000,000,000,000 1,000,000,000,000 \n0  \nLocal Revenue Central Government Transfers received External Assistance grants from other  \ngovernment units \nApproved Budget warrants \nGenerally, LGs are heavily dependent on the central government grants which \ncontribute 98% of the LG total funding. \nLocal revenue performance, where 148 HLGS did not collect UGX.92,168,883,294 \n(41%) affected activities for which local revenue funding was earmarked. Details are in appendix 4 a. \nThe Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties. \nOther than the local revenue source, the LGs had no control over the performance of \nother revenue sources, which affected the implementation/ payment for the following activities;", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}, [{"headings_0": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}], [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}], [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}], [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}], [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}], [{"headings_0": {"content": "Generally, LGs are heavily dependent on the central government grants which", "page": 77, "level": 2}}], [{"headings_0": {"content": "Generally, LGs are heavily dependent on the central government grants which", "page": 77, "level": 2}}], [{"headings_0": {"content": "Local revenue performance, where 148 HLGS did not collect UGX.92,168,883,294", "page": 77, "level": 2}}], [{"headings_0": {"content": "Local revenue performance, where 148 HLGS did not collect UGX.92,168,883,294", "page": 77, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties.", "page": 77, "level": 4}}], [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}], [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Council allowances and other council activities.", "metadata": {"headings": [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis. \nI advised as follows: \n\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue \nassessment, collection and reporting, which will enhance local revenue performance. \n\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor \nrequirements to avoid penalties and unnecessary delays. \n\uf0b7 Adequately sensitize and mobilize communities on tax related matters like \ncompliance and carry out a robust tax payer assessment and enforcement. \n60 \n3.6.3 Unutilised funds \nFrom the total receipts in the FY of UGX.5,426,900,787,092, only UGX.4,723,235,613,153 (87%) was utilised, resulting in an unspent balance of UGX.703,665,173,939 as shown in table below and in appendix 4 b. \nTable 25: Unutilised funds in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis.", "page": 77, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis.", "page": 77, "level": 4}}], [{"headings_0": {"content": "\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue", "page": 77, "level": 4}}], [{"headings_0": {"content": "\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue", "page": 77, "level": 4}}], [{"headings_0": {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "page": 77, "level": 4}}], [{"headings_0": {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "page": 77, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "page": 77, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "page": 77, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "page": 77, "level": 2}}], [{"headings_0": {"content": "3.6.3 Unutilised funds", "page": 78, "level": 3}}], [{"headings_0": {"content": "From the total receipts in the FY of UGX.5,426,900,787,092, only UGX.4,723,235,613,153 (87%) was utilised, resulting in an unspent balance of UGX.703,665,173,939 as shown in table below and in appendix 4 b.", "page": 78, "level": 4}}], [{"headings_0": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Salary, pension and gratuity payment", "176,355,014,007"], ["2", "USMID AF in refugee hosting districts", "41,830,160,377"], ["3", "Micro scale irrigation", "28,315,288,149"], ["4", "DRDIP funding subprojects", "12,412,158,314"], ["5", "USMID construction of roads", "31,425,512,796"], ["6", "Others", "413,327,040,296"], ["", "Total", "703,665,173,939"]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Activity", "Amount-Unspent (UGX)"], "type": "table"}}, {"content": "Source: LG work plans, budgets and performance reports \nThe failure to utilise funds led to either partial or non-implementation of the following \nactivities; \n\uf0b7 8,347 staff and pensioners/beneficiaries in 115 LGs were under paid. \uf0b7 4 LGs did not implement 25 infrastructure projects under USMID AF. \uf0b7 In 23 LGs, 190 farmers were not supported with irrigation equipment which \nexposed a large number of farmers\u2019 plantation to drought. \n\uf0b7 46 subprojects under DRDIP in 2 LGs were not implemented. \nThe Accounting Officers attributed the failure to absorb the funds as highlighted in the \ntable below; \nTable 26: Reasons for under absorption of funds in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}, [{"headings_0": {"content": "The failure to utilise funds led to either partial or non-implementation of the following", "page": 78, "level": 2}}], [{"headings_0": {"content": "The failure to utilise funds led to either partial or non-implementation of the following", "page": 78, "level": 2}}], [{"headings_0": {"content": "\uf0b7 8,347 staff and pensioners/beneficiaries in 115 LGs were under paid. \uf0b7 4 LGs did not implement 25 infrastructure projects under USMID AF. \uf0b7 In 23 LGs, 190 farmers were not supported with irrigation equipment which", "page": 78, "level": 4}}], [{"headings_0": {"content": "\uf0b7 8,347 staff and pensioners/beneficiaries in 115 LGs were under paid. \uf0b7 4 LGs did not implement 25 infrastructure projects under USMID AF. \uf0b7 In 23 LGs, 190 farmers were not supported with irrigation equipment which", "page": 78, "level": 4}}], [{"headings_0": {"content": "\uf0b7 46 subprojects under DRDIP in 2 LGs were not implemented.", "page": 78, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the failure to absorb the funds as highlighted in the", "page": 78, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the failure to absorb the funds as highlighted in the", "page": 78, "level": 2}}], [{"headings_0": {"content": "Table 26: Reasons for under absorption of funds in Local Governments", "page": 78, "level": 2}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Salary, pension and gratuity payment", "\uf0b7 Late disbursement of funds by MoFPED for recruitment of teachers and health workers.  \uf0b7 Delay by MoES to approve the recruitment plans for secondary school teachers.  \uf0b7 Delays by MoPS to approve staff structures."], ["2", "USMID AF in refugee  hosting districts", "\uf0b7 Delayed dissemination of the approved project designs and implementation guidelines by the USMID secretariat in MoLHUD."], ["3", "Micro  scale irrigation", "\uf0b7 Late disbursement of program funds \uf0b7 Failure to co-fund."], ["4", "DRDIP  funding subprojects", "\uf0b7 Late disbursement of program funds and approval of subprojects"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Reasons for under absorption of funds in Local Governments", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Activity", "Explanations from the Accounting Officers"], "type": "table"}}, {"content": "I advised the Accounting Officers to ensure that activities are rolled over and funds re- voted for implementation in the subsequent financial year. I also advised MoFPED to \ntimely release the appropriated funds to avoid the failure to utilise. \n3.6.4 Off Budget Financing/Receipts \nSection 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an \nexternal agency provides funds in the course of implementation of the budget or any \n61 \nfunds remain unspent at the expiry of an appropriation, these must be declared and a \nsupplementary issued in line with the Public Finance Management Act 2015. \nI noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the \nPFMA 2015. \nThis therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the \ntable below. \nTable 27: Local Government off- budget financing", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that activities are rolled over and funds re- voted for implementation in the subsequent financial year. I also advised MoFPED to", "page": 78, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officers to ensure that activities are rolled over and funds re- voted for implementation in the subsequent financial year. I also advised MoFPED to", "page": 78, "level": 4}}], [{"headings_0": {"content": "3.6.4 Off Budget Financing/Receipts", "page": 78, "level": 3}}], [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}], [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}], [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}], [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}], [{"headings_0": {"content": "supplementary issued in line with the Public Finance Management Act 2015.", "page": 79, "level": 2}}], [{"headings_0": {"content": "I noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the", "page": 79, "level": 4}}], [{"headings_0": {"content": "I noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the", "page": 79, "level": 4}}], [{"headings_0": {"content": "This therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the", "page": 79, "level": 4}}], [{"headings_0": {"content": "This therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the", "page": 79, "level": 4}}], [{"headings_0": {"content": "Table 27: Local Government off- budget financing", "page": 79, "level": 2}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "523", "Kayunga District", "773,412,069"], ["2", "544", "Nakasongola District", "400,000,000"], ["3", "586", "Otuke District", "342,888,374"], ["4", "602", "Rubirizi District", "350,890,654"], ["5", "556", "Yumbe District", "1,803,548,082"], ["", "Total", "", "3,670,739,179"]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Local Government off- budget financing", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S N", "Vote Code", "Entity Name", "Amount - UGX"], "type": "table"}}, {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no \nprovision for inputting such off budget receipts and also receipt of funds not expected at the time of planning. \nDuring my interaction with PSST indicated that MoFPED created a window to allow off \nbudget financing to be recognised in PBS. In addition, MoFPED is continuously \nengaging development partners to fund LGs through the government funding system. \nI advised Government to ensure that all funds are included in the PBS and appropriated \nby Parliament, and expenditure of such funds follows the government financial system. \nIn addition, all funds received outside the approved budget during the year should be \ndisclosed to the PS/ST for supplementary appropriation. \n3.6.5 Excess release of wage funds to LGs \nDuring the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage \nfunding towards the end of the financial year. These entities did not utilise a total of \nUGX.54,585,930,745 during the year. Details are in appendix 4 b. \nI noted that the funds unutilised were in many instances in excess of the annual wage requirement of the respective LGs. The Accounting Officers of Kiryandongo DLG, Kisoro DLG, Kole DLG and Nakasongola DLG explained that they received wage funds \namounting to UGX.3,862,110,354 in excess of what was requested. Details are in the \ntable below; \n62 \nTable 28: Excess release of wage funds to Local Governments", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no", "page": 79, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no", "page": 79, "level": 2}}], [{"headings_0": {"content": "During my interaction with PSST indicated that MoFPED created a window to allow off", "page": 79, "level": 2}}], [{"headings_0": {"content": "During my interaction with PSST indicated that MoFPED created a window to allow off", "page": 79, "level": 2}}], [{"headings_0": {"content": "engaging development partners to fund LGs through the government funding system.", "page": 79, "level": 2}}], [{"headings_0": {"content": "I advised Government to ensure that all funds are included in the PBS and appropriated", "page": 79, "level": 2}}], [{"headings_0": {"content": "I advised Government to ensure that all funds are included in the PBS and appropriated", "page": 79, "level": 2}}], [{"headings_0": {"content": "In addition, all funds received outside the approved budget during the year should be", "page": 79, "level": 2}}], [{"headings_0": {"content": "In addition, all funds received outside the approved budget during the year should be", "page": 79, "level": 2}}], [{"headings_0": {"content": "3.6.5 Excess release of wage funds to LGs", "page": 79, "level": 3}}], [{"headings_0": {"content": "During the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage", "page": 79, "level": 4}}], [{"headings_0": {"content": "During the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage", "page": 79, "level": 4}}], [{"headings_0": {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "page": 79, "level": 2}}], [{"headings_0": {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "page": 79, "level": 2}}], [{"headings_0": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}], [{"headings_0": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}], [{"headings_0": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}], [{"headings_0": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1.**", "Kiryandongo DLG", "2,578,969,118"], ["**2.**", "Kisoro DLG", "753,706,312"], ["**3.**", "Kole DLG", "414,577,139"], ["**4.**", "Nakasongola DLG", "114,857,785"], ["", "**TOTAL**", "**3,862,110,354**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity", "Amount released in excess of the requirement - UGX"], "type": "table"}}, {"content": [["Pension and gratuity", "43", "5,461,616,914"], ["Microscale Irrigation", "39", "20,478,337,116"], ["Ex-gratia", "11", "525,038,679"], ["Other expenditure lines", "43", "13,059,125,064"], ["**Total**", "", "**39,524,117,773**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Misclassification of expenditure in Local Governments", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Program", "Number of HLGs", "Amount (UGX)"], "type": "table"}}, {"content": [["DRDIP", "211,983,309,284", "198,556,306,121", "13,427,003,163"], ["Support to micro projects", "2,471,262,293", "2,269,711,970", "201,550,293"], ["**Total**", "214,454,571,577", "200,826,018,091", "13,628,553,456"]], "metadata": {"headings": [{"headings_0": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Projects", "Amount released - UGX", "Amount spent - UGX", "Unspent - UGX"], "type": "table"}}, {"content": "65 \nAs a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed \nimplementation. \nI further noted that there is always either a delay to re-vote the funds or the funds are not re-voted thus affecting the implementation of service delivery activities. \nI have audited the implementation of these programs and a separate report will be \nissued and this will form part of the report on the consolidated financial statements of Local Government. \nCurrently, program monitoring is a responsibility of only OPM and yet they are thin on the ground. My interaction with PS MoLG indicated that there is need to establish a \nstrong project coordination unit to effectively monitor and supervise government programs at local government. \nI advised the PSST to consider sending the program funds directly to the implementing LGs. \n3.10 Implementation of selected service delivery activities \nOut of the LG expenditure of UGX.4,723,235,613,153 in the financial year 2021/2022, \n49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions \nto assess the extent of service delivery; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}, [{"headings_0": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}], [{"headings_0": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}], [{"headings_0": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}], [{"headings_0": {"content": "I have audited the implementation of these programs and a separate report will be", "page": 83, "level": 2}}], [{"headings_0": {"content": "I have audited the implementation of these programs and a separate report will be", "page": 83, "level": 2}}], [{"headings_0": {"content": "Currently, program monitoring is a responsibility of only OPM and yet they are thin on the ground. My interaction with PS MoLG indicated that there is need to establish a", "page": 83, "level": 4}}], [{"headings_0": {"content": "Currently, program monitoring is a responsibility of only OPM and yet they are thin on the ground. My interaction with PS MoLG indicated that there is need to establish a", "page": 83, "level": 4}}], [{"headings_0": {"content": "I advised the PSST to consider sending the program funds directly to the implementing LGs.", "page": 83, "level": 4}}], [{"headings_0": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}], [{"headings_0": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}], [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}], [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}], [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "1. Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "metadata": {"headings": [{"headings_0": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3. Micro Scale Irrigation Programme", "metadata": {"headings": [{"headings_0": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n4. Support to organized groups for improvement of people\u2019s livelihood", "metadata": {"headings": [{"headings_0": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}, [{"headings_0": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "5. Operationalisation of new cities\n6. Uganda Inter-Governmental Fiscal Transfers Reform Program\n7. Uganda Support to Municipal Infrastructure Development Program (USMID-AF)", "metadata": {"headings": [{"headings_0": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n\u2013 Refugee Hosting Districts \n", "metadata": {"headings": [{"headings_0": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}, [{"headings_0": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}], [{"headings_0": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "8. The Uganda Support to Municipal Infrastructure Development in Cities and Municipal Councils\n9. Management of Royalties", "metadata": {"headings": [{"headings_0": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP \n", "metadata": {"headings": [{"headings_0": {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "page": 83, "level": 2}}, [{"headings_0": {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "11. Uganda Road Fund", "metadata": {"headings": [{"headings_0": {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": [["1", "Social and Economic Services Infrastructure", "195,564,238,35 3", "154,667,673,38 9", "142,866,878,89 1", "11,800,794,498"], ["2", "Sustainable Environmental Management", "40,033,537,720", "19,558,580,728", "18,689,049,164", "869,531,564"], ["3", "Livelihoods Program", "39,530,477,364", "30,230,194,334", "29,784,194,334", "446,000,000"], ["4", "DRDIP Operations", "10,012,115,709", "7,526,860,833", "7,216,183,732", "310,677,101"], ["", "**Total**", "**285,140,369,146**", "**211,983,309,284**", "**198,556,306,12 1**", "**13,427,003,163**"]], "metadata": {"headings": [{"headings_0": {"content": "Response to", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Purpose", "Budgeted amount - UGX", "Released amount by OPM - UGX", "Utilised amount by the DLGs - UGX", "Unutilised funds - UGX"], "type": "table"}}, {"content": "- 85 infrastructure and sustainable environment subprojects were completed and were operational while 39 livelihood subgroups were ongoing at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use \nby the communities, by the time of inspection. These subprojects included; Morta \nbridge in Yumbe had no access road, Out-Patients Departments, maternity \nwards, among others.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}], [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}], [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- 179 sustainable environment subprojects worth UGX.9,949,108,151 had stalled.", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}, [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 70 sustainable environmental management subprojects worth", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the \nInspectorate of Government. \nIdle projects undermine the objective of the projects and deprive the community of \nthe intended services/benefits. \nFailure to put in use completed infrastructure subprojects, delays in implementation of subprojects and subgroups, and failure to complete the infrastructure subprojects was \nattributed to none appointment of contract managers. Indeed, I noted that 3 LGs did \nnot appoint contract managers to aid in the implementation of the UGX.21,860,851,866 sub projects. \nSimilarly, the failure to put in use completed infrastructure subprojects, delays in implementation of subprojects and subgroups, and failure to complete the infrastructure subprojects was attributed to failure to undertake monitoring and supervision of the subprojects by the LGs and OPM. Indeed, I noted that M&E was not undertaken in 2 DLGs in the year under review because the sub projects had not yet been implemented. \nThe Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff. \n73 \nI advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further \nadvised to expedite the implementation of all stalled activities. \n3.12.5Idle funds on completed subproject accounts \nI reviewed the implementation of infrastructure subprojects funded in the FYs 2018/19, 2019/20 and 2020/21, and noted UGX.2,751,804,956 in 66 subprojects in 3 districts \nremained unutilised after completion of the planned subproject activities. These funds \nare lying idle in commercial bank accounts of the respective subprojects. \nThe Accounting Officers explained that this due to lack of specific guidance from OPM \non how to manage the unutilised funds on subproject accounts. \nI advised OPM to recover the unutilised funds and going forward, issue guidelines on \nthe utilisation of the unspent funds. \n3.12.6Funding of non-existent subprojects \nThree unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring \napproval of all subproject plans/proposals by OPM. \nI further inspected the purported subprojects and noted that they were non-existent, as detailed in the table below; \nTable 32: Funding of non-existent subprojects", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "page": 90, "level": 2}}, [{"headings_0": {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "page": 90, "level": 2}}], [{"headings_0": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}], [{"headings_0": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}], [{"headings_0": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}], [{"headings_0": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}], [{"headings_0": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}], [{"headings_0": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff.", "page": 90, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff.", "page": 90, "level": 4}}], [{"headings_0": {"content": "I advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further", "page": 91, "level": 4}}], [{"headings_0": {"content": "I advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further", "page": 91, "level": 4}}], [{"headings_0": {"content": "3.12.5Idle funds on completed subproject accounts", "page": 91, "level": 3}}], [{"headings_0": {"content": "3.12.5Idle funds on completed subproject accounts", "page": 91, "level": 3}}], [{"headings_0": {"content": "remained unutilised after completion of the planned subproject activities. These funds", "page": 91, "level": 2}}], [{"headings_0": {"content": "remained unutilised after completion of the planned subproject activities. These funds", "page": 91, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that this due to lack of specific guidance from OPM", "page": 91, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that this due to lack of specific guidance from OPM", "page": 91, "level": 2}}], [{"headings_0": {"content": "I advised OPM to recover the unutilised funds and going forward, issue guidelines on", "page": 91, "level": 2}}], [{"headings_0": {"content": "I advised OPM to recover the unutilised funds and going forward, issue guidelines on", "page": 91, "level": 2}}], [{"headings_0": {"content": "3.12.6Funding of non-existent subprojects", "page": 91, "level": 3}}], [{"headings_0": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}], [{"headings_0": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}], [{"headings_0": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}], [{"headings_0": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1.**", "Construction of Community Centre and Fencing at Palabek Gem Zone one Block 1.", "1,212,000,000", "\uf0b7 No documents availed in support of existence of the project.  \uf0b7 Project does not exist in the DRDIP  Management Information System (MIS).  \uf0b7 UGX.800m was recovered from an individual, who had irregularly withdrawn funds from the subproject account between 9th November, 2021 and 30th April, 2022. The case was reported at Lamwo Police station SD Ref 11/04/05/2022."], ["**2.**", "Design and construction of Sludge Drying Beds for Management of Feacal Matter plus 1km Access Road for Palabek Refugee settlement in Palabek Ogili Sub County.", "1,010,000,000", "\uf0b7 No documents availed in support of existence of the project.  \uf0b7 Project does not exist in the DRDIP  Management Information System (MIS)."], ["**3.**", "Construction of Dormitory at Paludah S.S.S, 1 block for boys and 1 block for girls and School fencing in Palabek Ogili Sub County.", "555,500,000", "\uf0b7 No documents availed in support of existence of the project.  \uf0b7 Project does not exist in the DRDIP  Management Information System (MIS)."], ["", "**Total**", "**2,777,500,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Name of the subproject", "Amount (UGX)", "Audit remark"], "type": "table"}}, {"content": [["Capital Development (micro scale irrigation equipment) (75%)", "4,840,551,221", "71%", "(4%)"], ["Complementary services (25%)", "1,963,248,498", "29%", "4%"], ["**Total**", "**6,803,799,719**", "**100%**", "**0%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 33: Budget allocation of programme expenditure by category", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Item", "Revised budget - UGX", "% Allocation of the total budget", "Variance (%)"], "type": "table"}}, {"content": "Failure to budget according to the set thresholds led to diversion of funds to non- \npriority activities thus hindering achievement of intended program objectives. \nThe Accounting Officer explained that the mandate of determine IPFs and release of funds lies with MoFPED for which we have no control. \nI advised MoFPED to allocate funds in accordance with the guidelines. \n3.13.2Slow program implementation \nI noted that 40 LGs budgeted to receive UGX.50,081,789,451 for micro scale irrigation program, out of which UGX.49,038,618,192 (98%) was warranted resulting into a shortfall of UGX.1,043,171,259 (2%). Out of the total receipts of UGX.49,038,618,192, UGX.20,723,330,043 (42%) was spent resulting into unutilised funds of UGX.28,315,288,149. \nIncluded in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%) \nfarmers. Refer to the table below: \nTable 34: Slow Program implementation", "metadata": {"headings": [{"headings_0": {"content": "Failure to budget according to the set thresholds led to diversion of funds to non-", "page": 93, "level": 2}}, [{"headings_0": {"content": "Failure to budget according to the set thresholds led to diversion of funds to non-", "page": 93, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the mandate of determine IPFs and release of funds lies with MoFPED for which we have no control.", "page": 93, "level": 4}}], [{"headings_0": {"content": "I advised MoFPED to allocate funds in accordance with the guidelines.", "page": 93, "level": 2}}], [{"headings_0": {"content": "3.13.2Slow program implementation", "page": 93, "level": 3}}], [{"headings_0": {"content": "I noted that 40 LGs budgeted to receive UGX.50,081,789,451 for micro scale irrigation program, out of which UGX.49,038,618,192 (98%) was warranted resulting into a shortfall of UGX.1,043,171,259 (2%). Out of the total receipts of UGX.49,038,618,192, UGX.20,723,330,043 (42%) was spent resulting into unutilised funds of UGX.28,315,288,149.", "page": 93, "level": 4}}], [{"headings_0": {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "page": 93, "level": 4}}], [{"headings_0": {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "page": 93, "level": 4}}], [{"headings_0": {"content": "Table 34: Slow Program implementation", "page": 93, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Capital Development (micro scale irrigation equipment) (75%)", "37,690,186,415", "36,501,761,177", "9,662,606,574", "26,839,154,603", "26"], ["Complementary services (25%)", "12,391,603,036", "12,536,857,015", "11,060,723,469", "1,476,133,546", "88"], ["**Total**", "**50,081,789,451**", "**49,038,618,192**", "**20,723,330,043**", "**28,315,288,149**", "**42**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 34: Slow Program implementation", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Item", "Revised budget - UGX", "Warrants/ Release - UGX", "Total expenditure - UGX", "Unspent - UGX", "% absorpti on"], "type": "table"}}, {"content": "76 \nI reviewed the status of implementation of the Micro-Scale Irrigation-Development under Production and Marketing and noted slow progress as indicated below and in \nappendix 7 b and 7 c; \n\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera, \nTororo, Bududa, Kamuli, Mubende, Manafwa, Kapchorwa and Ntungamo DLGs. \n\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not \nplan to sensitise farmers despite allocating funds for procurement irrigation equipment. \n\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed \ninterest to uptake the irrigation equipment, out of which, only 642 co-funded UGX.2,212,604,768 to receive equipment worth UGX.9,393,753,304.", "metadata": {"headings": [{"headings_0": {"content": "Table 34: Slow Program implementation", "page": 93, "level": 2}}, [{"headings_0": {"content": "I reviewed the status of implementation of the Micro-Scale Irrigation-Development under Production and Marketing and noted slow progress as indicated below and in", "page": 94, "level": 4}}], [{"headings_0": {"content": "appendix 7 b and 7 c;", "page": 94, "level": 5}}], [{"headings_0": {"content": "\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera,", "page": 94, "level": 4}}], [{"headings_0": {"content": "\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera,", "page": 94, "level": 4}}], [{"headings_0": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}], [{"headings_0": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 479 farmers who co-funded received irrigation equipment. 190 farmers did not receive irrigation equipment despite paying the co-funding worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": [["**1**", "Maintained a data base", "19", "2", "17"], ["**2**", "Did not maintain", "5", "0", "0"], ["", "Total", "24", "2", "17"]], "metadata": {"headings": [{"headings_0": {"content": "Table 35: status of beneficiary databases", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Category", "Number of LGs", "Electronic", "Manual"], "type": "table"}}, {"content": [["1.", "Jinja", "1,320,853,586"], ["2.", "Mbarara", "187,992,208"], ["3.", "Mbale", "75,946,748"], ["4.", "Soroti", "12,300,210"], ["5.", "Fort portal", "166,605,512"], ["", "Total", "1,763,698,264"]], "metadata": {"headings": [{"headings_0": {"content": "Table 36: Non-disclosure of liabilities", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "City", "Amount (UGX)"], "type": "table"}}, {"content": [["**1**", "Rehabilitation & Construction of infrastructure investments", "51,181,725,732", "47,483,614,440", "3,698,111,2 92", "7,387,708,067", "40,095,906,37 3"], ["**2**", "USMID-AF Operations", "3,072,686,937", "2,635,883,013", "436,803,924", "901,629,009", "1,734,254,004"], ["", "**Total**", "**54,254,412,669**", "**50,119,497,453**", "**4,134,915,2 16**", "**8,289,337,076**", "**41,830,160,37 7**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 37: Funding and absorption of USMID-AF", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Purpose", "Budgeted amount - UGX", "Released amount - UGX", "Underfundi ng - UGX", "Utilised Warrants - UGX", "Unutilised Warrants - UGX"], "type": "table"}}, {"content": [["**Year 2021/22**", null, null, null, null, null], ["**Description**", "**Approved Budget (A) (UGX)**", "**Release (B) (UGX)**", "**Expenditure (C) (UGX)**", "**Unspent (B-C) (UGX)**", "**% absorption**"], ["Developm ent grant", "156,321,511,324", "156,321,511,324", "124,895,998,528", "31,425,512,796", "80"]], "metadata": {"headings": [{"headings_0": {"content": "Table 38: Funding and absorption of USMID", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima \nCity were not completed. \nThe Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review \nby the contractor. \nI advised Government through the MoLHUD to ensure that in future, contractual \ndesigns are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent \nperiod. \n3.17.2Unreleased previous year committed funds \nSection 17(1) of the Public Finance Management Act, 2015 stipulates that every \nappropriation by Parliament shall expire and cease to have any effect at the close of \nthe financial year for which it is made. Furthermore, Section 17 (2) of the same Act \nstipulates that \"A vote that does not expend money that was appropriated to the vote \nfor the financial year shall at the close of the financial year repay the money to the Consolidated Fund.\" \nSection 17(3) of the same Act states that, \u201cA vote that repays money under subsection \n(2) shall revise its annual work plan, procurement plan and recruitment plan to take \ninto account the unexpended money and submit them as part of the Budget for the \npreceding year\". \nI noted that unspent balance at the end of financial year 2020/2021 amounting to UGX.44,708,174,471 belonging to four Municipal Councils was not re-voted. The funds \nwere meant for implementation of the infrastructure development activities that were \nnot fully implemented in the FY 2020/2021. Details are in the table below and in \nAppendix 12. \n90 \nTable 39: unreleased previous year committed funds", "metadata": {"headings": [{"headings_0": {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "page": 107, "level": 4}}, [{"headings_0": {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "page": 107, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}], [{"headings_0": {"content": "designs are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent", "page": 107, "level": 4}}], [{"headings_0": {"content": "designs are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent", "page": 107, "level": 4}}], [{"headings_0": {"content": "3.17.2Unreleased previous year committed funds", "page": 107, "level": 3}}], [{"headings_0": {"content": "3.17.2Unreleased previous year committed funds", "page": 107, "level": 3}}], [{"headings_0": {"content": "appropriation by Parliament shall expire and cease to have any effect at the close of", "page": 107, "level": 2}}], [{"headings_0": {"content": "appropriation by Parliament shall expire and cease to have any effect at the close of", "page": 107, "level": 2}}], [{"headings_0": {"content": "stipulates that \"A vote that does not expend money that was appropriated to the vote", "page": 107, "level": 2}}], [{"headings_0": {"content": "stipulates that \"A vote that does not expend money that was appropriated to the vote", "page": 107, "level": 2}}], [{"headings_0": {"content": "Section 17(3) of the same Act states that, \u201cA vote that repays money under subsection", "page": 107, "level": 2}}], [{"headings_0": {"content": "Section 17(3) of the same Act states that, \u201cA vote that repays money under subsection", "page": 107, "level": 2}}], [{"headings_0": {"content": "into account the unexpended money and submit them as part of the Budget for the", "page": 107, "level": 2}}], [{"headings_0": {"content": "into account the unexpended money and submit them as part of the Budget for the", "page": 107, "level": 2}}], [{"headings_0": {"content": "I noted that unspent balance at the end of financial year 2020/2021 amounting to UGX.44,708,174,471 belonging to four Municipal Councils was not re-voted. The funds", "page": 107, "level": 4}}], [{"headings_0": {"content": "I noted that unspent balance at the end of financial year 2020/2021 amounting to UGX.44,708,174,471 belonging to four Municipal Councils was not re-voted. The funds", "page": 107, "level": 4}}], [{"headings_0": {"content": "not fully implemented in the FY 2020/2021. Details are in the table below and in", "page": 107, "level": 2}}], [{"headings_0": {"content": "Appendix 12.", "page": 107, "level": 3}}], [{"headings_0": {"content": "Appendix 12.", "page": 107, "level": 3}}], [{"headings_0": {"content": "Table 39: unreleased previous year committed funds", "page": 108, "level": 2}}]], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Jinja", "1,714,473,110", "-", "1,714,473,110"], ["**2**", "Masaka", "19,529,858,900", "14,445,481,454", "5,084,377,446"], ["**3**", "Mubende", "26,879,987,744", "19,123,795,715", "7,756,192,029"], ["**4**", "Hoima", "30,153,131,886", "-", "30,153,131,886"], ["", "**Total**", "**78,277,451,640**", "**33,569,277,169**", "**44,708,174,471**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 39: unreleased previous year committed funds", "page": 108, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity", "Unspent balance FY. 2020/2021", "Amount re-voted FY 2021/2022", "Amount un-re- voted"], "type": "table"}}, {"content": [["Infrastructure Projects, including Physical Planning and land titling", "Minimum 80%"], ["Investment Servicing and Monitoring", "Maximum 10%"], ["Performance Improvement", "Maximum 10%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 40: allocation of funds among program activities", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Main Expenditure Items", "Threshold"], "type": "table"}}, {"content": "I observed that 7 LGs did not allocate funds in accordance with the required thresholds. \nFor instance, in 7 LGs, infrastructure projects funds were allocated below minimum requirement of 80% whereas the investment servicing and performance improvement were allocated above the maximum of 10% as indicated in the table below and in \nappendix 13 a. \nTable 41: Allocation of investment thresholds", "metadata": {"headings": [{"headings_0": {"content": "I observed that 7 LGs did not allocate funds in accordance with the required thresholds.", "page": 111, "level": 2}}, [{"headings_0": {"content": "I observed that 7 LGs did not allocate funds in accordance with the required thresholds.", "page": 111, "level": 2}}], [{"headings_0": {"content": "appendix 13 a.", "page": 111, "level": 5}}], [{"headings_0": {"content": "Table 41: Allocation of investment thresholds", "page": 111, "level": 2}}]], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Infrastructure Projects, including Physical Planning and land titling", "Minimum 80%", "70%", "1,871,695,608"], ["**2**", "Performance Improvement", "Maximum 10%", "13%", "299,789,983"], ["**3**", "Investment Servicing and Monitoring", "Maximum 10%", "17%", "483,628,600"], ["", "TOTAL", "", "", "2,655,114,191"]], "metadata": {"headings": [{"headings_0": {"content": "Table 41: Allocation of investment thresholds", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Main Expenditure items", "Threshold", "Allocation", "Amount - UGX"], "type": "table"}}, {"content": "The diversion of funds hindered the achievement of intended outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of \nresources and delivery of services. \nThe Accounting Officers explained that the allocation of Indicative Planning Figures (IPFs) is a mandate of MoFPED for which the LGs do not have control. \nI advised MoFPED to ensure that the budget allocation criteria as per the guidelines is \nadhered to and releases should be based on the allocation. \n3.19.2Funding and absorption \nI noted that 18 LGs budgeted to receive UGX.25,626,954,504 to implement various \nactivities under LRDP. However, UGX.25,576,920,152 was received leading to a \nfunding variance of UGX.50,034,352 representing 0.2%. A summary is shown in the table below and appendix 13 b. \n94 \nTable 42: Funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "The diversion of funds hindered the achievement of intended outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of", "page": 111, "level": 4}}, [{"headings_0": {"content": "The diversion of funds hindered the achievement of intended outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of", "page": 111, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers explained that the allocation of Indicative Planning Figures (IPFs) is a mandate of MoFPED for which the LGs do not have control.", "page": 111, "level": 4}}], [{"headings_0": {"content": "I advised MoFPED to ensure that the budget allocation criteria as per the guidelines is", "page": 111, "level": 2}}], [{"headings_0": {"content": "I advised MoFPED to ensure that the budget allocation criteria as per the guidelines is", "page": 111, "level": 2}}], [{"headings_0": {"content": "3.19.2Funding and absorption", "page": 111, "level": 3}}], [{"headings_0": {"content": "3.19.2Funding and absorption", "page": 111, "level": 3}}], [{"headings_0": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}], [{"headings_0": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}], [{"headings_0": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}], [{"headings_0": {"content": "Table 42: Funding and absorption", "page": 112, "level": 2}}]], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Infrastructure Projects, including Physical Planning and land titling", "8,164,927,374", "8,153,926,373", "100%", "7,682,602,7 04", "471,323,669", "94%"], ["**2**", "Performance Improvement", "843,710,153", "843,710,153", "100%", "853,914,340", "-10,204,187", "101%"], ["**3**", "Investment Servicing and Monitoring", "1,111,423,280", "1,075,179,930", "97%", "1,063,687,3 38", "11,492,592", "99%"], ["**4**", "Transfer of LRDP funds to LLGs", "15,506,893,697", "15,504,103,696", "100%", "15,514,093, 696", "-9,990,000", "100%"], ["", "TOTAL", "25,626,954,504", "25,576,920,152", "100%", "25,114,298, 078", "462,622,074", "98%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 42: Funding and absorption", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Cost centre", "Approved Budget - UGX", "Amount Released - UGX", "% fundin g", "Expenditur e - UGX", "Amount not absorbed - UGX", "% Absorpti on"], "type": "table"}}, {"content": "I observed that Investment servicing and monitoring was the most affected where LGs \ndid not receive UGX.50,034,352. \nI further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to \nabsorb UGX.462,622,074. \nThe Accounting Officers explained that the Indicative Planning Figures are issued by \nMoFPED for which they had no control while under absorption was attributed to \ndelayed completion of the infrastructure projects by the contractors and bottlenecks in the procurement process. \nI advised MoFPED to ensure that budget is funded in accordance with appropriation \nby Parliament while the MoLG was advised to ensure Accounting Officers adequately manage program implementation to eliminate unnecessary delays. \n3.19.3Implementation of LRDP activities \nFrom the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the \nfollowing, details of which are in appendix in 13 b. \n\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth \nUGX.521,220,854 were not implemented. \n\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity \nimplemented worth UGX.3,000,000 was not eligible. \n\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all \nthese activities were implemented. \nNon implementation of planned activities hindered the achievement of intended \noutcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of resources and delivery of services. \nThe Accounting Officers attributed the non-implementation to the delays in \nprocurement processes and the phased approach of the infrastructure projects. \n95 \nI advised MoLG to ensure that Accounting Officers manage program implementation \nto eliminate unnecessary delays in the procurements. \n3.19.4Transfer to LLGs \nParagraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to \ntransfer 65% of the LRDP funds to LLGs and only retain 35%. \nI observed that 16 LGs transferred less funds to the LLGs than the 65% required by UGX.1,144,383,168 as indicated in the table below; \nTable 43: Transfer to LLGs", "metadata": {"headings": [{"headings_0": {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "page": 112, "level": 2}}, [{"headings_0": {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "page": 112, "level": 2}}], [{"headings_0": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}], [{"headings_0": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}], [{"headings_0": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}], [{"headings_0": {"content": "MoFPED for which they had no control while under absorption was attributed to", "page": 112, "level": 2}}], [{"headings_0": {"content": "MoFPED for which they had no control while under absorption was attributed to", "page": 112, "level": 2}}], [{"headings_0": {"content": "I advised MoFPED to ensure that budget is funded in accordance with appropriation", "page": 112, "level": 2}}], [{"headings_0": {"content": "I advised MoFPED to ensure that budget is funded in accordance with appropriation", "page": 112, "level": 2}}], [{"headings_0": {"content": "3.19.3Implementation of LRDP activities", "page": 112, "level": 3}}], [{"headings_0": {"content": "From the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the", "page": 112, "level": 4}}], [{"headings_0": {"content": "From the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the", "page": 112, "level": 4}}], [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth", "page": 112, "level": 4}}], [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth", "page": 112, "level": 4}}], [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity", "page": 112, "level": 4}}], [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity", "page": 112, "level": 4}}], [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all", "page": 112, "level": 2}}], [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all", "page": 112, "level": 2}}], [{"headings_0": {"content": "Non implementation of planned activities hindered the achievement of intended", "page": 112, "level": 2}}], [{"headings_0": {"content": "Non implementation of planned activities hindered the achievement of intended", "page": 112, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}], [{"headings_0": {"content": "I advised MoLG to ensure that Accounting Officers manage program implementation", "page": 113, "level": 2}}], [{"headings_0": {"content": "I advised MoLG to ensure that Accounting Officers manage program implementation", "page": 113, "level": 2}}], [{"headings_0": {"content": "3.19.4Transfer to LLGs", "page": 113, "level": 3}}], [{"headings_0": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}], [{"headings_0": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}], [{"headings_0": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}], [{"headings_0": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**25,576,920,152**", "16,624,998,099", "15,480,614,931", "1,144,383,168"]], "metadata": {"headings": [{"headings_0": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Total releases received (UGX)", "Expected transfer to LLGs 65% (UGX)", "Actual transfers to LLGs (UGX)", "Variance (UGX)"], "type": "table"}}, {"content": "This affected the implementation of service delivery programs at the Lower Local \nGovernments. \nThe Accounting Officers explained that the allocation of discretionary transfers is a \nmandate of MoFPED for which they only transfer to LLGs what has been pre- \ndetermined and released. \nI advised MoLG and MoFPED to harmonise the guidelines and the determination of the IPFs. \n3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding \nI noted that 96 LGs budgeted to receive UGX.51,950,654,755 to cater for \nDistrict/City/Municipal Council roads activities using road gangs and the force account mechanism. However, UGX.32,552,444,851 was received from Uganda Road Fund. \nDetails are in appendix 14 a. \nThe failure to fully fund the road activities hindered access to service delivery centres like Schools, Hospitals and Markets. \nThe Accounting Officers attributed the shortfall to budget cuts for which the LGs have no control. The LGs have written to MoWT requesting for support. \nI advised URF to ensure funding is secured for planned road activities. \n3.20.2Status of implementation of road activities \nI noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678. \nHowever, only 12,687 km (54%) were rehabilitated at a cost of UGX.18,772,267,873 \n(58%). Details are shown in the table below and appendix 14 b. \n96 \nTable 44: Status of implementation of road activities", "metadata": {"headings": [{"headings_0": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}, [{"headings_0": {"content": "Governments.", "page": 113, "level": 2}}], [{"headings_0": {"content": "Governments.", "page": 113, "level": 2}}], [{"headings_0": {"content": "mandate of MoFPED for which they only transfer to LLGs what has been pre-", "page": 113, "level": 2}}], [{"headings_0": {"content": "mandate of MoFPED for which they only transfer to LLGs what has been pre-", "page": 113, "level": 2}}], [{"headings_0": {"content": "I advised MoLG and MoFPED to harmonise the guidelines and the determination of the IPFs.", "page": 113, "level": 4}}], [{"headings_0": {"content": "3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding", "page": 113, "level": 8}}], [{"headings_0": {"content": "3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding", "page": 113, "level": 8}}], [{"headings_0": {"content": "District/City/Municipal Council roads activities using road gangs and the force account mechanism. However, UGX.32,552,444,851 was received from Uganda Road Fund.", "page": 113, "level": 4}}], [{"headings_0": {"content": "District/City/Municipal Council roads activities using road gangs and the force account mechanism. However, UGX.32,552,444,851 was received from Uganda Road Fund.", "page": 113, "level": 4}}], [{"headings_0": {"content": "The failure to fully fund the road activities hindered access to service delivery centres like Schools, Hospitals and Markets.", "page": 113, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers attributed the shortfall to budget cuts for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 113, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers attributed the shortfall to budget cuts for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 113, "level": 4}}], [{"headings_0": {"content": "3.20.2Status of implementation of road activities", "page": 113, "level": 3}}], [{"headings_0": {"content": "I noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678.", "page": 113, "level": 4}}], [{"headings_0": {"content": "I noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678.", "page": 113, "level": 4}}], [{"headings_0": {"content": "(58%). Details are shown in the table below and appendix 14 b.", "page": 113, "level": 2}}], [{"headings_0": {"content": "(58%). Details are shown in the table below and appendix 14 b.", "page": 113, "level": 2}}], [{"headings_0": {"content": "Table 44: Status of implementation of road activities", "page": 114, "level": 2}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Routine Manual Maintenance", "16,067", "8,494,132,458", "7,385", "4,089,157,242"], ["Routine Mechanized Maintenance", "6,720", "15,394,408,459", "4,924", "10,306,553,352"], ["Periodic Maintenance", "845", "8,675,569,761", "378", "4,376,557,279"], ["**Total distance**", "23,632", "32,564,110,678", "12,687", "18,772,267,873"]], "metadata": {"headings": [{"headings_0": {"content": "Table 44: Status of implementation of road activities", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Category", "Planned Length (KM)", "Planned Annual Expenditure - UGX", "Actual length (KM)", "Actual Expenditure - UGX"], "type": "table"}}, {"content": [["**1**", "Uganda Energy Credit Capitalization Company Limited (UECCCL)"], ["**2**", "Nile Hotel International Limited"], ["**3**", "Uganda Hotel and Tourism Training Institute"], ["**4**", "National Pipeline Company (NPC)"]], "metadata": {"headings": [{"headings_0": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Entity Name"], "type": "table"}}, {"content": "102 \nTable 46: Entities which did not submit summary statements", "metadata": {"headings": [{"headings_0": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}, [{"headings_0": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1.", "Nakivubo War Memorial Stadium"], ["2.", "Uganda Air Cargo Corporation"], ["3.", "Dairy Corporation Limited"], ["4.", "Uganda Crane Industries Limited"], ["5.", "Uganda Livestock Industries Limited"], ["6.", "Uganda Refinery Holding Company Limited"], ["7.", "Production Enterprises Corporations Limited"], ["8.", "Uganda Fisheries Enterprises Limited"], ["9.", "Kampala Industrial and business park Ltd"], ["10.", "Science and Technology Equipment Production (unit) Ltd"], ["11.", "UGMA Engineering Corporation Limited"], ["12.", "Housing Finance Investments"]], "metadata": {"headings": [{"headings_0": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Enterprise"], "type": "table"}}, {"content": "In absence of the summary performance of the above mentioned corporations, the consolidated summary statement of financial performance of public corporations and state enterprises does not reflect the accurate status of government ownership and interest. \nIn addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the \nnumber of entities consolidated in the summary statement. \nIn the absence of a comprehensive database, I was not able to ascertain the \ncompleteness of the submitted consolidated summary statement of financial performance of public corporation and state enterprises. \nI advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share \nCapital, Directors, E-mail addresses, among others, to enable the conduct of an independent verification. \nb) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises \nThe process of consolidation of the summary statement of financial performance of public corporations and state enterprises commences with the issuance of the request for submission letter by the Accountant General to the consolidating entities. The \nAccounting Officers of the respective entities submit entity summary statement of \nfinancial performance basing on unaudited financial statements which are then used \nby the Accountant General to prepare the initial Draft Consolidated Summary Statement. \nI noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted \nvariances between amounts in the entity audited financial statements and the corresponding amounts in the consolidated summary statement prepared by the \nAccountant General as shown in the table below; \n103 \nTable 47: Inconsistencies in the submitted information", "metadata": {"headings": [{"headings_0": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}, [{"headings_0": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 120, "level": 4}}], [{"headings_0": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 120, "level": 4}}], [{"headings_0": {"content": "In the absence of a comprehensive database, I was not able to ascertain the", "page": 120, "level": 2}}], [{"headings_0": {"content": "In the absence of a comprehensive database, I was not able to ascertain the", "page": 120, "level": 2}}], [{"headings_0": {"content": "I advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share", "page": 120, "level": 4}}], [{"headings_0": {"content": "I advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share", "page": 120, "level": 4}}], [{"headings_0": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 120, "level": 1}}], [{"headings_0": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 120, "level": 1}}], [{"headings_0": {"content": "Accounting Officers of the respective entities submit entity summary statement of", "page": 120, "level": 2}}], [{"headings_0": {"content": "Accounting Officers of the respective entities submit entity summary statement of", "page": 120, "level": 2}}], [{"headings_0": {"content": "by the Accountant General to prepare the initial Draft Consolidated Summary Statement.", "page": 120, "level": 4}}], [{"headings_0": {"content": "I noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 120, "level": 4}}], [{"headings_0": {"content": "I noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 120, "level": 4}}], [{"headings_0": {"content": "Accountant General as shown in the table below;", "page": 120, "level": 2}}], [{"headings_0": {"content": "Accountant General as shown in the table below;", "page": 120, "level": 2}}], [{"headings_0": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}]], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entities**", "**Surplus/Deficit**", null, null, "**Net Worth**", null, null], [null, null, "Accounta nt General (A) UGX Bn", "Audited Accounts (B) UGX Bn", "Variance (B-A) UGX Bn", "Accounta nt General (C) UGX Bn", "Audited Accounts (D) UGX Bn", "Varianc e (D-C) UGX Bn"], ["1", "Bank of Uganda", "477.168", "501.982", "24.814", "3,771.135", "3,780.067", "8.932"], ["2", "Electricity Regulatory Authority", "(0.659)", "(0.709)", "(0.050)", "36.441", "36.391", "(0.050)"], ["3", "National Water & Sewerage Corporation", "6.874", "(38.866)", "(45.740)", "1,438.149", "1,392.544", "(45.605 )"], ["4", "Mandela Stadium Limited", "78.786", "78.786", "-", "258.741", "258.390", "(0.351)"], ["5", "The Micro Finance Support Centre Ltd", "(30.638)", "(11.101)", "19.537", "181.781", "202.528", "20.748"], ["6", "Post Bank Uganda Limited", "3.364", "12.236", "8.872", "121.823", "117.126", "(4.697)"], ["7", "Pride Micro Finance Limited", "10.803", "11.788", "0.984", "155.212", "153.559", "(1.653)"], ["8", "Uganda Electricity Distribution Company Limited", "(0.146)", "(0.086)", "0.060", "169.390", "169.488", "0.098"], ["9", "Uganda Electricity Generation Company Limited", "(39.568)", "27.863", "67.430", "793.181", "860.611", "67.430"], ["10", "Uganda Electricity Transmission Company Limited", "(14.929)", "37.703", "52.632", "1,710.606", "1,763.238", "52.632"], ["11", "Uganda National Oil Company Limited", "(1.356)", "(1.356)", "(0.000)", "564.090", "564.090", "(0.000)"], ["12", "Housing Finance Bank Ltd", "49.042", "40.975", "(8.067)", "274.255", "278.692", "4.437"]], "metadata": {"headings": [{"headings_0": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["1", "Mandela National Stadium", "78.785", "1.078", "7,206", "Management explained that the increment was due to the Company receiving government support of UGX.80Bn in form of a subvention from Ministry of Education and Sports (MOES) without it, the Company would have had a deficit."], ["2", "Uganda Electricity Transmission Company Limited", "37.703", "112.12 4", "-66", "Management explained that the previous year profit arose from a favorable foreign exchange translation while the current year loss is as a result of an unfavorable foreign exchange  translation."], ["3", "Uganda Electricity Generation Company", "27.862", "91.932", "-70", "Management explained that the decline was due to delayed commissioning of Karuma HPP (Increase in asset- WIP with no corresponding revenues)"], ["4", "NEC Luwero Industries Limited", "7.882", "3.682", "114", "Management explained that the Company took over 5 years when there was no production. Production resumed in 2016 and in 2017., the first profits were recorded, by which time accumulated losses were UGX.22,821,246,024."], ["5", "NEC Construction Works & Engineering Limited", "4.352", "3.264", "33", "No Management response"], ["6", "Insurance Training college", "1.992", "2.419", "-18", "Management explained that it has set clear targets for income and the relevant revenue centres have set strategies of realizing."], ["7", "NEC AGRO SMC Limited", "1.638", "1.470", "11", "No management response."], ["8", "The Microfinance Support Centre Ltd (Dec 2019)", "1.480", "30.070", "-95", "Management explained that this was due to reduction in impairment allowance which moved from UGX 15,629,327,000 to UGX 405,393,000"], ["9", "Uganda Printing and Publishing Corporation", "1.204", "3.383", "-64", "Management explained that it has strategies such as asset (machinery) acquisition, diversification, and building strategic relations with the aim of improving efficiency, quality and revenue."], ["10", "NEC Farm Katonga Limited", "0.253", "0.032", "672", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/ 2022 (UGX Bn)", "2020 /202 1 (UGX Bn)", "% increas e/decr ease", "Response"], "type": "table"}}, {"content": "106", "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "", "", "", null], ["11", "Uganda Electricity Distribution Company Limited", "- 0.085", "- 10.904", "-99", "Management explained that despite making a positive EBITDA, the net deficit for the year is as a result of the unclaimed depreciation charge as disallowed by ERA for the use of the concession assets by Umeme Ltd. UEDCL has every year engaged the regulator on this matter and until it\u2019s addressed by ERA, it will continue to affect the retained earnings."], ["12", "Uganda National Oil Company Limited", "-1.355", "- 34.717", "-96", "Management explained that UNOC\u2019s anchor investment projects are greenfield projects which require 3 \u2013 4 years of construction, after taking Final Investment Decision (FID) before revenue can be generated. So far Government has provided funding for UNOC\u2019s equity in EACOP, while for Tilenga and Kingfisher, UNOC is carried up to First Oil. These projects can only generate revenues after First Oil."], ["13", "Kilembe Mines Limited", "-2.389", "-3.908", "-39", "Management explained that it was fast- tracking the investor. The operations have been affected by COVID-19 restrictions as well as ravages to mine infrastructure, and, later \u201cEbola\u201d impasse. Further, the available law for such a transaction, the Public Enterprises Reform and Divestiture (PERD) Act is being repealed and Government has disbanded the overseer (Privatization Unit) which impacts coordination of the investor search between the two ministries; that for Energy and Mineral Development and of Finance, Planning and Economic Development."], ["14", "Uganda Air Cargo Corporation", "-9.039", "-7.694", "17", "Management explained that to realize the annual budgeted revenue, UACC has put in place a number of strategies in order to become a profitable corporation. Such strategies include; having a serviceable fleet, strengthening partnerships/alliances with other operators in the industry, re-engaging former business contacts such as PAE, UN, Red Cross and Government of Uganda. With such measures and strategies, UACC is optimistic that the budgeted revenue performance will be achieved going forward. In addition, the Board approved the Corporation\u2019s 5-year Business Strategy and Investment Plan in January, 2022."], ["15", "Uganda Broadcasting Corporation (UBC)", "-9.345", "- 19.320", "-52", "Management explained that the UBC Act 2005 vested the Corporation with all the Assets and liabilities of the Former UTV and Radio Uganda. As a result, UBC inherited a number of assets and infrastructure that are"]], "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/ 2022 (UGX Bn)", "2020 /202 1 (UGX Bn)", "% increas e/decr ease", "Response"], "type": "table"}}, {"content": "107", "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["obsolete hence the high cost of the operation and maintenance. Management is engaging the Government for funding to enable the Corporation replace the obsolete infrastructures and equipment. The UBC Act is also being reviewed to streamline the source of funding for the Corporation. In addition, the UBC Strategic Plan is also being reviewed to ensure that the Corporation generates revenue for its sustainable growth.", null, null, null, null, null], ["16", "Civil Aviation Authority", "- 10.827", "- 27.757", "-61", "Management explained that in the previous year the reported deficit was largely attributed to the effects of COVID-19. However, there is a significant reduction of the deficit from last year by 60.81%. This is explained by the recovery of aviation industry from the negative effects of COVID -19."], ["17", "Uganda Railways Corporation", "- 32.328", "- 37.796", "-14", "Management explained that the loss was largely attributed to the poor performance of the main (freight and other cargo & passenger related revenue) income."], ["18", "Uganda National Airlines Company Limited", "- 265.90 9", "- 164.60 1", "62", "Management explained that the industry recovery from Covid-19 effects has been low and has slowed down the Airline\u2019s expansion efforts into new markets like China. Developments like Brexit also further slowed down launch plans for London."]], "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/ 2022 (UGX Bn)", "2020 /202 1 (UGX Bn)", "% increas e/decr ease", "Response"], "type": "table"}}, {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in \nthe table below; \nTable 49: Profitability for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "page": 125, "level": 4}}, [{"headings_0": {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "page": 125, "level": 4}}], [{"headings_0": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Housing  Finance Bank", "40.97", "20.689", "98%", "No management response"], ["2", "Uganda Development Bank", "38.820", "22.109", "76%.", "No management response"], ["3", "Post Bank Uganda Limited", "12.236", "10.070", "22%", "No management response"], ["4", "Pride Microfinance Limited", "11.788", "12.690", "-7%", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/2022 UGX (Bn)", "2020/2021 UGX (Bn)", "Increase/ Decrease", "Response"], "type": "table"}}, {"content": "108 \nI advised the entities to develop clear strategies to improve operations and adopt \nefficient financial management practices to lower operating costs and increase revenue \ngeneration. Government should also consider recapitalizing the most affected entities \nto revamp their operations. \nb) 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 generally have lower return on assets, ROAs below 5% are generally considered \ninadequate. \nI assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering \nLimited, and Uganda Printing and Publishing Corporation posted a favourable ROA of over 5%. however, ten (10) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Electricity Distribution Company Limited, Uganda Railways Corporation, Kilembe Mines Limited, Uganda National Airlines Company Limited and Uganda Broadcasting Corporation \n(UBC). \nThe noted performance was mainly attributed to low revenue performance and high \ncost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways \nCorporation among others. For the electricity sub-sector, the low ROAs were attributed to a number of running projects which are still under Work in Progress (WIP) and not \ngenerating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has \ncontinued to post a negative ROA mainly due to the fact that the mine is still under care and maintenance without the core business activity of mining due to the delayed divesture process. The table below refers; \nTable 50: Returns on Assets", "metadata": {"headings": [{"headings_0": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}, [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 126, "level": 2}}], [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 126, "level": 2}}], [{"headings_0": {"content": "generation. Government should also consider recapitalizing the most affected entities", "page": 126, "level": 2}}], [{"headings_0": {"content": "generation. Government should also consider recapitalizing the most affected entities", "page": 126, "level": 2}}], [{"headings_0": {"content": "b) Return on Assets", "page": 126, "level": 3}}], [{"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 generally have lower return on assets, ROAs below 5% are generally considered", "page": 126, "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 generally have lower return on assets, ROAs below 5% are generally considered", "page": 126, "level": 4}}], [{"headings_0": {"content": "I assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering", "page": 126, "level": 4}}], [{"headings_0": {"content": "I assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering", "page": 126, "level": 4}}], [{"headings_0": {"content": "(UBC).", "page": 126, "level": 2}}], [{"headings_0": {"content": "(UBC).", "page": 126, "level": 2}}], [{"headings_0": {"content": "cost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways", "page": 126, "level": 2}}], [{"headings_0": {"content": "cost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways", "page": 126, "level": 2}}], [{"headings_0": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], [{"headings_0": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "**2020/21**", null], ["1", "The Microfinance Support Centre Ltd", "-5%", "-2.3%", "The increase in return on assets was attributed to the improved Earnings before interest and tax of UGX 1,480,168,000 compared to UGX (30,070,363,000) of the previous year."], ["2", "Mandela National Stadium", "30%", "0.6%", "Management explained that the performance was attributed to the subvention of UGX 80,136,938,512 that was received from the Ministry of Education and Sports for the upgrade and renovation of the stadium."], ["3", "NEC AGRO SMC Limited", "19", "21.6", "Management explained that the decrease was attributed to the purchase of land at Ugx 450,000,000 which increased the value of assets. Since there was no significant increase in net profit after tax, the returns on assets decrease."]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "109", "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "**2020/21**", null], ["4", "Insurance Training college", "12%", "16%", "Management explained that it shall only commit resources to investment proposals whose projected ROI is above the recommended 5%."], ["5", "NEC Construction Works & Engineering Limited", "7.50%", "14%", "No response from management."], ["6", "Uganda Printing and Publishing Corporation", "5%", "26%", "Management explained that it has income generating strategies such as utilizing one of the properties as a printing school. Should resources become available, the properties shall be overhauled to attract investment opportunities. In addition, management explained that it was diversifying revenue streams and products and expanding the geographical reach to all regions of Uganda to make products and services accessible."], ["7", "NEC Farm Katonga Limited", "2.60%", "0.40%", "No response from management."], ["8", "NEC Uzima Limited", "1.90%", "12.10%", "Management explained that new installed machinery had not been operating because of technicalities involved but ROA is expected to increase again when full production commences"], ["9", "Civil Aviation Authority", "1.20%", "-3.30%", "No response from management."], ["10", "Uganda Electricity Transmission Company Limited", "0.70%", "2.28%", "Management explained that it is committed to expedite completion of projects in pipeline (Entebbe Mutundwe, Karuma, Gulu Agago) so that such projects become part of the revenue generation base."], ["11", "Uganda Electricity Generation Company", "0.38%", "1.30%", "Management explained that the decline was due to delayed commissioning of Karuma HPP (Increase in asset- WIP with no corresponding revenues)"], ["12", "Uganda Electricity Distribution Company Limited", "-0.008%", "-0.56%", "Management explained that it shall continue to engage ERA to agree on a method of recovering the outstanding lease rental payments."], ["13", "Uganda Railways Corporation", "-0.85%", "-1.03%", ""], ["14", "Kilembe Mines Limited", "-9%", "-10%", "Management attributed the lower ROA to the fact that the mine is under care and maintenance without the core business activity of mining."], ["15", "Uganda National Airlines Company Limited", "-23%", "-13.10%", "Management explained that the return on Assets is negative for both years as the Company is still loss making."], ["16", "Uganda Broadcasting Corporation (UBC)", "-2.62", "-5.88", "Management explained that this has been greatly due to the high cost of operation. For example, example running the equipment\u2019s for the DTT sites, electricity bill and other expenses."]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "110", "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, "**2021/2022**", "**2020/21**"], ["", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Return On Asset (%)", "None"], "type": "table"}}, {"content": "This implies that the Companies/Corporations are not generating enough income from \nthe use of their assets. \nSimilarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table \nbelow; \nTable 51: Return on Asset for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "This implies that the Companies/Corporations are not generating enough income from", "page": 128, "level": 2}}, [{"headings_0": {"content": "This implies that the Companies/Corporations are not generating enough income from", "page": 128, "level": 2}}], [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table", "page": 128, "level": 4}}], [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table", "page": 128, "level": 4}}], [{"headings_0": {"content": "Table 51: Return on Asset for the Financial Institutions", "page": 128, "level": 2}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "**2020/21**", null], ["1", "Uganda Development Bank", "5.3", "2.91", "No management response"], ["2", "Housing  Finance Bank", "4", "2.27", "The performance was attributed to an increase in the asset value from UGX 1,108.03bn in the prior year to UGX 1,304.16bn in the year under review."], ["3", "Pride Microfinance Limited", "3", "3.3", "The reduction in the ROA was attributed to the low Earnings before interest and tax of UGX 11,440,731,000 compared to UGX 15,484,355,000 of the previous year."], ["4", "Post Bank Uganda Limited", "2.5", "2.25", "The Reduction in return on assets was attributed to an increase in the asset value by 9.49% (from UGX 674.555bn to UGX 745.29 bn in the year under review)."]], "metadata": {"headings": [{"headings_0": {"content": "Table 51: Return on Asset for the Financial Institutions", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "I advised the entities to institute mechanisms to increase income generation from use \nof their assets. \nc) Dividends \nI noted that, only Housing Finance Bank Limited declared a dividend pay-out of \nUGX.20.5Bn in the year under review. During the year, Uganda Property Holdings \nLimited and Housing Finance Bank Limited paid out dividends declared in the previous \nyear totalling to UGX.400Mn and UGX.6.1Bn respectively. \nI further noted that although some companies were making significant amounts of \nprofits, they were not paying dividends to Government. Examples included; UETCL, \nUEGCL, UEDCL, NEC Luwero Industries Limited, and NEC Construction Works & Engineering Limited, among others. \nThe enterprises attributed the non-payment of dividends to the loss-making positions \nand retention of funds to fund planned investments/projects. \nI advised the Accountant General to ensure that profit making enterprises provide a \nshare of government dividend. \n111 \nd) Liquidity Assessment \nI analysed the ability of Public Corporations and State enterprises to meet their short- \nterm financial obligations by comparing the current assets and current liabilities using \nthe Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities \nbetween 1.5 and 2 is desirable, although acceptable current ratios vary between different industries or sectors. \nI noted that thirteen (13) entities were above the ideal threshold, implying that they \nare able to meet their liabilities as they fall due. However, out of the 13 entities, 8 had excessively higher current ratios of 4 and above, these included UNOC, Mandela National Stadium, NEC Luwero Industries Limited and UEDCL among others. The very \nhigh current ratio implies that the Companies are not efficiently utilizing their current \nassets or short-term financing facilities. \nFive (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines \nLimited, NEC Construction Works & Engineering Limited and Uganda National Airlines Company Limited. The table below refers. \nTable 52: Enterprise Liquidity", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use", "page": 128, "level": 2}}, [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use", "page": 128, "level": 2}}], [{"headings_0": {"content": "c) Dividends", "page": 128, "level": 1}}], [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "page": 128, "level": 2}}], [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "page": 128, "level": 2}}], [{"headings_0": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}], [{"headings_0": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}], [{"headings_0": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}], [{"headings_0": {"content": "profits, they were not paying dividends to Government. Examples included; UETCL,", "page": 128, "level": 2}}], [{"headings_0": {"content": "profits, they were not paying dividends to Government. Examples included; UETCL,", "page": 128, "level": 2}}], [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "page": 128, "level": 2}}], [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "page": 128, "level": 2}}], [{"headings_0": {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "page": 128, "level": 2}}], [{"headings_0": {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "page": 128, "level": 2}}], [{"headings_0": {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "page": 128, "level": 2}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 129, "level": 3}}], [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-", "page": 129, "level": 2}}], [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-", "page": 129, "level": 2}}], [{"headings_0": {"content": "the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities", "page": 129, "level": 2}}], [{"headings_0": {"content": "the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities", "page": 129, "level": 2}}], [{"headings_0": {"content": "I noted that thirteen (13) entities were above the ideal threshold, implying that they", "page": 129, "level": 2}}], [{"headings_0": {"content": "I noted that thirteen (13) entities were above the ideal threshold, implying that they", "page": 129, "level": 2}}], [{"headings_0": {"content": "high current ratio implies that the Companies are not efficiently utilizing their current", "page": 129, "level": 2}}], [{"headings_0": {"content": "high current ratio implies that the Companies are not efficiently utilizing their current", "page": 129, "level": 2}}], [{"headings_0": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], [{"headings_0": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "**2020/2021**", null], ["1", "Uganda National Oil Company Limited", "30.2", "N/A", "Management explained that the company\u2019s current ratio was significantly impacted by the recognition of funds related to GOU\u2019s first (1st) tranche of the 15% shareholding in EACOP Co through UNOC, of UGX.480.9 billion. For the period between July 2022 \u2013 November 2022, the company paid USD.62.3 Million (equivalent to UGX.230.4 billion), as cash calls to EACOP Co. The current ratio should return to expected levels as the company continues to meet its cash call obligations to EACOP Co."], ["2", "Mandela National Stadium", "30.03", "0.73", "Management explained that the Board and Management engaged the Shareholders to recapitalize the company. As a result, Government funded the renovation and upgrade of Mandela National Stadium to international standards. This will make it marketable and attractive to business. Public Private Partnerships will be entered into to enhance the performance of the company."], ["3", "NEC Luwero Industries Limited", "20.3", "11.9", "No Management response."], ["4", "NEC AGRO SMC Limited", "10.7", "7.1", "Management explained that this was due to the nature of business the company is engaged i.e., fertilizer sales and Food Supply. Payments by the main clients (Uganda Prisons Service and Ministry of Defense and Veteran Affairs) are received on quarterly basis whereas the company settles suppliers on monthly basis."]], "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "112", "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "**2020/2021**", null], ["5", "Uganda Electricity Distribution Company Limited", "10.4", "6.8", "This performance was attributed to an increase in the Company\u2019s current asset during the year under review."], ["6", "The Microfinance Support Centre Ltd", "4.1", "11.6", "The reduction in the entity\u2019s current ratio is attributed to an increase in the current assets from UGX.197.7Bn previous year to UGX.272.97Bn. Despite the increase in current liabilities from UGX.17Bn to UGX.66Bn in the current year under review."], ["7", "Uganda Air Cargo Corporation", "4", "2.5", "Management indicated that UACC\u2019 s current asset levels which are mainly from the current debtors and cash/bank balances, are significantly contributed to by subvention received from Government."], ["8", "Civil Aviation Authority", "4", "2.59", "No Management response."], ["9", "Uganda Printing and Publishing Corporation", "2.8", "2.1", "Management indicated that it has strategies to efficiently utilize its current assets by managing payments well and intensifying debt collection."], ["10", "Uganda Railways Corporation", "2.78", "2.67", "No Management response."], ["11", "Insurance Training college", "2.4", "3.3", "Management explained that it shall continue to closely monitor the liquidity ratio and take all necessary measures to keep it within the desirable range."], ["12", "NEC Uzima Limited", "2.2", "2.3", "No Management response."], ["13", "Uganda Electricity Transmission Company Limited", "2.04", "1.9", "Management explained that it will continue to engage the various distributors in an effort to enhance debt collection. Among other initiatives, Management has agreed on payment plans with a number distributors and is engaging a number of them routinely, pressing for remittances. It should be noted that the trend of receivables position has improved over the years."], ["14", "Uganda  National Airlines Company Limited", "1.4", "2.7", "Management explained that although this dropped in the FY2021/2022 when compared to the FY2020/2021, it remained positive implying that the Company is still able to meet its short-term obligations."], ["15", "NEC Construction Works & Engineering Limited", "1.3", "1.4", "Management explained that this was due to advance payments received from their clients for work being executed."], ["16", "Kilembe Mines Limited", "0.57", "0.56", "Management indicated that as a measure to improve the current ratio, it has sought financial support from the shareholders through the Board of Directors to rehabilitate"]], "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "113", "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "**2020/2021**", null], ["and refurbish the Company assets and provide funding to clear the outstanding liabilities to enable a fresh start to KML.", null, null, null, null], ["17", "Uganda Broadcasting Corporation (UBC)", "0.44", "0.38", "Management attributed the performance to the fact that the UBC Act had specified some of the sources of funding for UBC. However, at implementation some could not take place like the case of TV tax which Act is now under review. In addition, the Corporation is also reviewing its strategic plan for revenue mobilization."], ["18", "Uganda Electricity Generation Company", "0.27", "0.43", "Management attributed the performance to the following; a) Lower revenue for Isimba based on energy sold as opposed to the approved power purchase agreement which was supposed to be capacity based. Revenues not able to meet loan obligations. ERA dictated this position as a government strategy to keep energy tariffs  low. b) Delayed commissioning of Karuma HPP has resulted in delayed payment of the loan interest expenses that have fallen due."]], "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal \nthreshold, implying that they are able to meet their liabilities as they fall due with an \naverage current ratio of 3. The Uganda Development Bank had the highest ratio of \n9.87 while Post Bank had the lowest ratio of 1.07. The details are as per the table below; \nTable 53: Liquidity assessment for financial institutions", "metadata": {"headings": [{"headings_0": {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal", "page": 131, "level": 2}}, [{"headings_0": {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal", "page": 131, "level": 2}}], [{"headings_0": {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "page": 131, "level": 2}}], [{"headings_0": {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "page": 131, "level": 2}}], [{"headings_0": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}]], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "**Institution**", "**Liquidity assessment for banking institutions**", null], ["**SN**", "**Bank**", "**Current ratio**", null], ["", "", "31st Dec 2021", "31st Dec 2020"], ["1", "Pride Micro Finance", "1.55", "1.45"], ["2", "Post Bank", "1.07", "1.08"], ["3", "Uganda Development Bank", "9.87", "8.074"], ["4", "Housing Finance Bank", "1.24", "1.25"], ["", "**Average**", "**3.4**", "**3**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "I further noted that the Loans and advances to customers for the 3 out of the 4 Banks increased on average from UGX.343.32Bn to UGX.472.89Bn in the current year (31st Dec 2021). The Uganda Development Bank had the highest Loans and Advance deposits to customers of UGX.781.66Bn while Pride Micro Finance had the lowest \nLoans and Advance deposits to customers of UGX.182.16Bn. The details are as per the \ntable below; \n114 \nTable 54: Loans and Advances performance", "metadata": {"headings": [{"headings_0": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}, [{"headings_0": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}], [{"headings_0": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}], [{"headings_0": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}], [{"headings_0": {"content": "Table 54: Loans and Advances performance", "page": 132, "level": 2}}]], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Pride Micro Finance", "182.16", "183.39"], ["2", "Postbank", "454.86", "334.70"], ["3", "Uganda Development Bank", "781.66", "511.88"], ["", "**Average**", "**472.89**", "**343.32**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 54: Loans and Advances performance", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Bank", "31st Dec 2021 (UGX-Billions)", "31st Dec 2020 (UGX-Billions)"], "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. \ne) 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. \nTwelve (12) out of the thirteen (13) 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 NEC Uzima Limited which had a debt ratio above 50%. \nFurther analysis noted that 11 Public Corporations and State enterprises had very low \ngearing levels below 10% indicating availability of untapped source of financing for growth. The table below refers. \nTable 55: Enterprise Gearing", "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": 132, "level": 4}}, [{"headings_0": {"content": "e) Debt Analysis", "page": 132, "level": 3}}], [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 132, "level": 2}}], [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 132, "level": 2}}], [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 132, "level": 2}}], [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 132, "level": 2}}], [{"headings_0": {"content": "Twelve (12) out of the thirteen (13) Public Corporations and State enterprises assessed", "page": 132, "level": 2}}], [{"headings_0": {"content": "Twelve (12) out of the thirteen (13) Public Corporations and State enterprises assessed", "page": 132, "level": 2}}], [{"headings_0": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], [{"headings_0": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}]], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "2021/2022", "2020/2021", null], ["1", "Civil Aviation Authority", "48", "51.9", "No response from Management."], ["2", "Uganda Electricity Distribution Company Limited", "10.31", "10.23", "Management noted that the debt arises from the financial liability on the buyout amount of UMEME. This is the responsibility of the Government of Uganda."], ["3", "Uganda Electricity Generation Company", "0.88", "0.74", "Management indicated that it had instituted strategies to improve profitability in the short term such as: a) Karuma and Isimba HPP loans have been converted from USD to UGX to avoid forex losses. b) Commissioning of Karuma HPP is being fast tracked to generate revenue in the next financial year."], ["4", "Uganda Electricity Transmission Company Limited", "0.67", "0.65", "Management indicated that Conversion of debt to equity will be discussed in the next Annual General Meeting, slated for December 2022."], ["5", "NEC Construction Works & Engineering Limited", "0.666", "0.69", "No response from Management."]], "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Debt Ratio (%)", "None", "Remarks"], "type": "table"}}, {"content": "115", "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "2021/2022", "2020/2021", null], ["6", "NEC Uzima Limited", "55", "53.5", "Management explained that the debt component related to the internal borrowing from NEC-Luwero Industries Ltd. This was used to acquire the new factory machinery and construction of the new building and this debt is interest free."], ["7", "Insurance Training college", "0.24", "0.35", "Management indicated that every financial year, it develops strategies to reduce the debt obligations. This is evidenced by the debt reduction over the past three (3) financial years, 2019- 20 (4%), 2020-21 (6%), 2021-22 (23%). This has been achieved by timely payment of quarterly debt obligations and a prepayment of UGX.1 billion made in the FY 2021-22 over and above the annual debt obligations."], ["8", "Kilembe  Mines Limited", "0.23", "0.21", "Management indicated that, to further improve the debt position, management will continue following up with MOFPED on the issue of debt restructuring of the UGX.4.7bn."], ["9", "Uganda Broadcasting Corporation (UBC)", "0.227", "0", "Management indicated that a proposal had been submitted to the board for approval to lease some of the Corporations land to raise money to pay off some of the debts. Secondly, the corporation is following up on the presidential directives of writing off the penalties for NSSF and coming up with payment plan for the debts with NWSC, Umeme and the principle for URA and NSSF."], ["10", "Uganda Printing and Publishing Corporation", "0.13", "0.22", "No response from Management."], ["11", "NEC AGRO SMC Limited", "0.09", "0.136", "No response from Management."], ["12", "Uganda Air Cargo Corporation", "0.075", "0.13", "Management noted that it is desirous of increasing revenue generation, mainly by use of its own air assets, ensure frugality and enter into partnerships in order to make the Corporation profitable. Management shall ensure its working capital is organically generated and an anticipated upward trend will facilitate debt ratio improvement to recommended industry averages."]], "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Debt Ratio (%)", "None", "Remarks"], "type": "table"}}, {"content": "116", "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "2021/2022", "2020/2021", null], ["13", "Uganda Railways Corporation", "0.0307", "0.0207", "No response from Management."]], "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Debt Ratio (%)", "None", "Remarks"], "type": "table"}}, {"content": [["Functional and fully Constituted-(5 members)", "37", "26"], ["Functional but not fully constituted (4 members)-", "46", "32"], ["Functional but not fully constituted (3 members)", "59", "41"], ["Functional but not fully constituted (2 members)", "2", "1"], ["Not functional", "1", "1"], ["**Total**", "**145**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 56: Constitution and functionality of Service Commissions", "page": 136, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Status of DSC", "No of Districts & Cities", "%age of total DSCs"], "type": "table"}}, {"content": "I noted that at the time of writing this report in December 2022, the Authority did not have a clear strategy and roadmap on how and when the new IDs will be rolled out, the costs involved, sensitization arrangements of the public were also not clear and other key activities such as signing of contracts for supply of the blank cards, procurement of equipment and recruitment of staff to manage the exercise were yet to be undertaken. There is a risk that the Authority will face challenges due to the large number of applications in 2024 which will result in processing delays, congestion and frustration of applicants. \nI advised the Accounting Officer to develop a comprehensive roadmap and strategy which will \nguide the planning and execution of this activity. \ne) Court award and compensation \nIn 2016, government decentralised the payment/retirement of court awards from the Ministry of Justice and Constitutional Affairs (MoJCA) to the Ministries, Departments, Agencies, Local \ngovernments and State Enterprises (MDALS) responsible for causing the obligations. The \ndecentralisation of court awards and compensation was adopted to curb the accumulation of arrears arising from court awards and compensation, starting with obligations for the financial year 2016/2017. However, my preliminary findings indicate that some MDALSs still accumulate arrears from court awards even after decentralising the payment/retirement of court awards. \nI sampled nine (9) entities for the review of court awards and compensation, and I noted the following; \n123 \nf) Underfunding of liabilities arising from Court awards and compensations \nI noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards \nat the start of the year. Whereas these entities declared their liability fully to the Ministry of \nFinance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving \na balance of UGX. 577,468,212,192 unbudgeted. Details are in the table below. \nTable 57: Underfunding of liabilities from Court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "expiring in 2024. This will involve replacing old IDs with a next-generation ID system", "page": 140, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to develop a comprehensive roadmap and strategy which will", "page": 140, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to develop a comprehensive roadmap and strategy which will", "page": 140, "level": 2}}], [{"headings_0": {"content": "e) Court award and compensation", "page": 140, "level": 8}}], [{"headings_0": {"content": "e) Court award and compensation", "page": 140, "level": 8}}], [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}], [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}], [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}], [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}], [{"headings_0": {"content": "f) Underfunding of liabilities arising from Court awards and compensations", "page": 141, "level": 8}}], [{"headings_0": {"content": "I noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards", "page": 141, "level": 2}}], [{"headings_0": {"content": "I noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards", "page": 141, "level": 2}}], [{"headings_0": {"content": "Finance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving", "page": 141, "level": 2}}], [{"headings_0": {"content": "Finance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving", "page": 141, "level": 2}}], [{"headings_0": {"content": "Table 57: Underfunding of liabilities from Court awards and compensations", "page": 141, "level": 2}}]], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1.", "Ministry of Justice", "377,429,099,424", "19,160,000,000", "358,269,099,424"], ["2.", "Office of the Directorate of Public Prosecution (ODPP)", "182,834,548", "0", "182,834,548"], ["3.", "Ministry of Lands, Housing and Urban Development", "165,210,577,218", "0", "165,210,577,218"], ["4.", "Uganda Land Commission", "5,690,000,000", "160,000,000", "5,530,000,000"], ["5.", "Ministry of Education and Sports", "22,881,496,579", "0", "22,881,496,579"], ["6.", "Uganda Police Force", "8,884,474,063", "500,000,000", "8,384,474,063"], ["7.", "Uganda Prisons Services", "244,335,022", "0", "244,335,022"], ["8.", "Kampala Capital City Authority", "23,019,117,745", "6,802,994,920", "16,216,122,825"], ["9.", "Ministry of Agriculture, Animal Industry and Fisheries", "549,272,513", "0", "549,272,513"], ["", "**Total**", "**604,091,207,112**", "**26,622,994,920**", "**577,468,212,192**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 57: Underfunding of liabilities from Court awards and compensations", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Required funding - UGX", "Released funds - UGX", "Variance - UGX"], "type": "table"}}, {"content": [["**MDAs**", "39.94 3", "46.287", "43.759", "39.927", "2.528", "3.832", "94.54", "91.24"], ["**LGs**", "4.836", "5.275", "5.095", "4.508", "0.18", "0.587", "96.59", "88.48"], ["**Total**", "**44.78**", "**51.562**", "**48.854**", "**44.435**", "**2.708**", "**4.419**", "**94.75**", "**90.95**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 59: Government budget performance per spending category", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "Initi al Budg et (UGX Tn) A", "Revise d budge t (UGX Tn) B", "Total warrant s (UGX Tn) C", "Actual expenditu re (UGX Tn) D", "Unwarrant ed funds (UGX Tn) E=B-C", "Unutilized warrants (UGX-Tn) F=C-D", "% warrante d funds", "% Warrants spent"], "type": "table"}}, {"content": "Source: OAG analysis of the Government budget performance report \nWhile the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to \nbudget shortfalls in some Votes. \nWarrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as \nlate releases among others. \nI further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was \nno need for a supplementary budget since the original budget was not fully funded. \n130 \nFailure 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. \nI advised Government to adopt prudent budgeting principles by periodically reviewing its priorities against the funding mix and ensuring that all supplementary appropriations are \nsupported by new funding sources. Besides, Management should warrant funds based on the \nmoney available in the consolidated fund. \nb) Public debt portfolio analysis \nThe reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details; \nTable 60: Government Debt Stock", "metadata": {"headings": [{"headings_0": {"content": "Table 59: Government budget performance per spending category", "page": 147, "level": 2}}, [{"headings_0": {"content": "While the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to", "page": 147, "level": 4}}], [{"headings_0": {"content": "While the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to", "page": 147, "level": 4}}], [{"headings_0": {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "page": 147, "level": 4}}], [{"headings_0": {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "page": 147, "level": 4}}], [{"headings_0": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}], [{"headings_0": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}], [{"headings_0": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}], [{"headings_0": {"content": "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.", "page": 148, "level": 4}}], [{"headings_0": {"content": "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.", "page": 148, "level": 4}}], [{"headings_0": {"content": "supported by new funding sources. Besides, Management should warrant funds based on the", "page": 148, "level": 2}}], [{"headings_0": {"content": "supported by new funding sources. Besides, Management should warrant funds based on the", "page": 148, "level": 2}}], [{"headings_0": {"content": "b) Public debt portfolio analysis", "page": 148, "level": 8}}], [{"headings_0": {"content": "The reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details;", "page": 148, "level": 4}}], [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}]], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["June 2022", "38.1", "48.5", "86.6", "15.3%"], ["June 2021", "30.8", "44.3", "75.1", "24.3%"], ["June 2020", "18.0", "38.2", "56.9", "23.5%"], ["June 2019", "15.2", "30.9", "46.1", "11.1%"], ["June 2018", "13.1", "28.4", "41.4", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year ended", "Domestic debt (UGX Tn)", "Foreign debt (UGX Tn)", "Total (UGX Tn)", "% change"], "type": "table"}}, {"content": "Source: Audited financial statements of Vote 130 \nFrom the above analysis, it was noted that there has been a consistent increase in the total \ndebt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing \nfrom both domestic and external sources, with domestic debt accounting for a higher increase. The composition and trend of debt are highlighted in the figure below; \nPublic debt is continuously on the rise, a fact that is attributed to persistent budget deficits \n(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond \nswitches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger currencies. \nI advised that Government should prudently project and manage the funding mix as well as \nreview its priorities to avoid escalation of debt beyond a sustainable level. \nc) Movement of domestic debt stock \nThe domestic 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, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn]. \nTrends for the past four years of domestic debt portfolio are shown respectively in the table and graph below; \nTable 61: Domestic debt stock for the past four years", "metadata": {"headings": [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}, [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}], [{"headings_0": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}], [{"headings_0": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}], [{"headings_0": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}], [{"headings_0": {"content": "(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond", "page": 148, "level": 2}}], [{"headings_0": {"content": "(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond", "page": 148, "level": 2}}], [{"headings_0": {"content": "I advised that Government should prudently project and manage the funding mix as well as", "page": 148, "level": 2}}], [{"headings_0": {"content": "I advised that Government should prudently project and manage the funding mix as well as", "page": 148, "level": 2}}], [{"headings_0": {"content": "c) Movement of domestic debt stock", "page": 148, "level": 8}}], [{"headings_0": {"content": "c) Movement of domestic debt stock", "page": 148, "level": 8}}], [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}], [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}], [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}]], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "**UGX-Tn**", "**UGX (Tn)**", "**%**"], ["2021/22", "38.1", "7.3", "23.7"], ["2020/21", "30.8", "12.9", "71.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase", "None"], "type": "table"}}, {"content": "131", "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["2019/20", "18", "2.5", "16.0"], ["2018/19", "15.5", "2.4", "18.7"], ["2017/18", "13.1", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase", "None"], "type": "table"}}, {"content": [["2021/22", "22.8", "5.5", "24.1", "<12.5"], ["2020/21", "19.9", "3.98", "20.0", "<12.5"], ["2019/20", "17.5", "2.5", "14.2", "<12.5"], ["2018/19", "17.1", "2.0", "11.71", "<12.5"], ["2017/18", "15.2", "1.9", "12.73", "<12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 62: Interest in the total revenue ratio", "page": 150, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "Total domestic Revenue \u2013 UGX-Tn", "Total Interest \u2013 UGX-Tn", "% of Interest to revenue", "Benchmark"], "type": "table"}}, {"content": "The interest-to-revenue surpassed the risk benchmark as illustrated in the graph above. \nDuring the year, 24.1% (UGX. 5.5Tn) of the revenue collected was utilised towards the interest payments and UGX.1.4Tn in principal debt repayment representing 6% of the domestic revenue collected. Therefore 30.1% (UGX.6.9Tn) of the total revenue collected was used to service the debt (principal and interest) leaving only 69.9% (UGX.15.93Tn) \navailable for funding other critical Government expenditures. \nThe amount available for service delivery constitutes 30.89% of the total revised budget of UGX.51.56Tn implying that 69.1% was financed by grants and loans. \nI advised the PS/ST to devise strategies for reducing the growth of interest expenditures while \nat the same time increasing revenue mobilisation. \ne) Underperformance in Revenue collection \nUganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared \nto the prior year's shortfall of 11%. \n133 \nUnder-collection of revenue affects the overall delivery of Public services by Government and \nleads to the escalation of public debt as borrowing increases to close budget funding gaps. \nURA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big \ndata analytics for compliance support in audits and investigations; Working with the \nGovernment to curb tax expenditures in the form of exemptions, allowances rate reliefs among \nothers. \nI commended URA Management on the revenue collection improvements and urged the \nAccounting Officer to make all necessary efforts to close revenue collection loopholes to \nensure sustainable collection of the planned revenue. \nf) Pending Tax Appeals \nA review of the tax disputes received and managed by Tax Appeals Tribunal (TAT) revealed that 163 cases with a value of UGX.356.7Bn were pending before the Tribunal. This was attributed to the inadequate numbers of Tribunal members that limit their ability to hear and \nmake timely rulings for all the tax appeals the Tribunal receives timely. Included in the pending \ncases is one case for VAT and exercise duty amounting to UGX.14.19Bn which has been outstanding for more than 11 years. Below is the ageing list of tax cases; \nTable 63: Ageing analysis for pending cases", "metadata": {"headings": [{"headings_0": {"content": "Table 62: Interest in the total revenue ratio", "page": 150, "level": 2}}, [{"headings_0": {"content": "During the year, 24.1% (UGX. 5.5Tn) of the revenue collected was utilised towards the interest payments and UGX.1.4Tn in principal debt repayment representing 6% of the domestic revenue collected. Therefore 30.1% (UGX.6.9Tn) of the total revenue collected was used to service the debt (principal and interest) leaving only 69.9% (UGX.15.93Tn)", "page": 150, "level": 4}}], [{"headings_0": {"content": "During the year, 24.1% (UGX. 5.5Tn) of the revenue collected was utilised towards the interest payments and UGX.1.4Tn in principal debt repayment representing 6% of the domestic revenue collected. Therefore 30.1% (UGX.6.9Tn) of the total revenue collected was used to service the debt (principal and interest) leaving only 69.9% (UGX.15.93Tn)", "page": 150, "level": 4}}], [{"headings_0": {"content": "The amount available for service delivery constitutes 30.89% of the total revised budget of UGX.51.56Tn implying that 69.1% was financed by grants and loans.", "page": 150, "level": 4}}], [{"headings_0": {"content": "I advised the PS/ST to devise strategies for reducing the growth of interest expenditures while", "page": 150, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to devise strategies for reducing the growth of interest expenditures while", "page": 150, "level": 2}}], [{"headings_0": {"content": "e) Underperformance in Revenue collection", "page": 150, "level": 8}}], [{"headings_0": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}], [{"headings_0": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}], [{"headings_0": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}], [{"headings_0": {"content": "Under-collection of revenue affects the overall delivery of Public services by Government and", "page": 151, "level": 2}}], [{"headings_0": {"content": "Under-collection of revenue affects the overall delivery of Public services by Government and", "page": 151, "level": 2}}], [{"headings_0": {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "page": 151, "level": 4}}], [{"headings_0": {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "page": 151, "level": 4}}], [{"headings_0": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}], [{"headings_0": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}], [{"headings_0": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}], [{"headings_0": {"content": "Accounting Officer to make all necessary efforts to close revenue collection loopholes to", "page": 151, "level": 2}}], [{"headings_0": {"content": "Accounting Officer to make all necessary efforts to close revenue collection loopholes to", "page": 151, "level": 2}}], [{"headings_0": {"content": "f) Pending Tax Appeals", "page": 151, "level": 3}}], [{"headings_0": {"content": "A review of the tax disputes received and managed by Tax Appeals Tribunal (TAT) revealed that 163 cases with a value of UGX.356.7Bn were pending before the Tribunal. This was attributed to the inadequate numbers of Tribunal members that limit their ability to hear and", "page": 151, "level": 4}}], [{"headings_0": {"content": "A review of the tax disputes received and managed by Tax Appeals Tribunal (TAT) revealed that 163 cases with a value of UGX.356.7Bn were pending before the Tribunal. This was attributed to the inadequate numbers of Tribunal members that limit their ability to hear and", "page": 151, "level": 4}}], [{"headings_0": {"content": "cases is one case for VAT and exercise duty amounting to UGX.14.19Bn which has been outstanding for more than 11 years. Below is the ageing list of tax cases;", "page": 151, "level": 4}}], [{"headings_0": {"content": "Table 63: Ageing analysis for pending cases", "page": 151, "level": 2}}]], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15", "Cases of more than 2 years", "85.8"], ["23", "Cases above 1 (one) year and less than 2 (two) years", "111.6"], ["125", "Cases below one year", "159.3"], ["163", "**Total**", "**356.7**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 63: Ageing analysis for pending cases", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No of cases", "Details", "Taxes Amount in contention \u2013 UGX Bn"], "type": "table"}}, {"content": [["**1**", "Construction of Muzizi Hydropower Plant", "40", "25 November 2016"], ["**2**", "Construction of Muzizi Hydropower Plant", "45", "09 December 2016"], ["**3**", "KfW Grant Finance (Euros)", "5.36", "22 September 2015"], ["", "**TOTAL**", "**90.36**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 64: Cancelled loans", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S N", "Loan particulars", "Loan Amount (Euro- Mn)", "Date of signing"], "type": "table"}}, {"content": "- 2 entities allocated 5 pieces of land measuring approximately 25 hectares to more than one beneficiary.\n- 5 lease agreements were in breach of lease terms and conditions for example; expired and un-renewed leases and non-payment of lease rentals.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 2 entities without mandate to lease out Government land allocated 5 pieces of land", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting \nthe primary user agencies. \nThe above irregularities expose Government to risks of litigation and associated costs and loss \nof public land. \nI advised the Boards and Commision to enforce proper management of leases for Government \nland. \nb) Under utilization of funds by USMID \u2013 AF project \nA total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years \n(2019/2020 - 2021/2022) even when there are signed commitments for infrastructure contracts and the funds have not been released to the implementing entities. \nThese funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee \nhosting districts. \nThe Ministry of Land, housing and Urban Development (MoLHUD) has made several \nsupplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year. \nThis has constrained fulfillment of contractual obligations of the entities to pay the service \nproviders which resulted into claims for interest due to delayed payments. \nI advised the PS/ST to make the USMID funds a first call on the budget for the subsequent financial year. \n142 \n10.0. EDUCATION SECTOR \na) Delayed Finalisation of Education Policies and other frameworks \nDuring the previous financial year (2020/2021), the Ministry of Education and Sports (MoES) \ndrafted several policies, including; the National Inclusive Education Policy; the National Higher Education Policy; the Early Childhood Care and Education (ECCE) Policy; the Education \nManagement Information System (EMIS) Policy; the Instructional Materials Policy; and the \nSchool Health Policy, which were not concluded. \nIn the year under review, the Ministry planned to conclude several policies and draft others, \nsuch as; National Curriculum Assessment, and Placement Policy; School Feeding Policy; Inspection and Quality Assurance Policy, the private Education Provision Policy, among others. \nAdditionally, I noted that at the time of concluding the audit (December, 2022), the Ministry \nhad not concluded the development and issuing of some of the planned policies, bills and \nother frameworks. For instance; some draft policies have been pending for a while, only one \nout of the eight policies have been passed and a number are pending the issuance of the certificate of financial implication. The details are shown in the table below; \nTable 65: Status of development of some policies under the MoES", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting", "page": 159, "level": 2}}, [{"headings_0": {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting", "page": 159, "level": 2}}], [{"headings_0": {"content": "The above irregularities expose Government to risks of litigation and associated costs and loss", "page": 159, "level": 2}}], [{"headings_0": {"content": "The above irregularities expose Government to risks of litigation and associated costs and loss", "page": 159, "level": 2}}], [{"headings_0": {"content": "I advised the Boards and Commision to enforce proper management of leases for Government", "page": 159, "level": 2}}], [{"headings_0": {"content": "I advised the Boards and Commision to enforce proper management of leases for Government", "page": 159, "level": 2}}], [{"headings_0": {"content": "b) Under utilization of funds by USMID \u2013 AF project", "page": 159, "level": 8}}], [{"headings_0": {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "page": 159, "level": 2}}], [{"headings_0": {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "page": 159, "level": 2}}], [{"headings_0": {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "page": 159, "level": 2}}], [{"headings_0": {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "page": 159, "level": 2}}], [{"headings_0": {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "page": 159, "level": 2}}], [{"headings_0": {"content": "supplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year.", "page": 159, "level": 4}}], [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}], [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}], [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}], [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}], [{"headings_0": {"content": "10.0. EDUCATION SECTOR", "page": 160, "level": 3}}], [{"headings_0": {"content": "a) Delayed Finalisation of Education Policies and other frameworks", "page": 160, "level": 8}}], [{"headings_0": {"content": "During the previous financial year (2020/2021), the Ministry of Education and Sports (MoES)", "page": 160, "level": 2}}], [{"headings_0": {"content": "During the previous financial year (2020/2021), the Ministry of Education and Sports (MoES)", "page": 160, "level": 2}}], [{"headings_0": {"content": "Management Information System (EMIS) Policy; the Instructional Materials Policy; and the", "page": 160, "level": 2}}], [{"headings_0": {"content": "Management Information System (EMIS) Policy; the Instructional Materials Policy; and the", "page": 160, "level": 2}}], [{"headings_0": {"content": "In the year under review, the Ministry planned to conclude several policies and draft others,", "page": 160, "level": 2}}], [{"headings_0": {"content": "In the year under review, the Ministry planned to conclude several policies and draft others,", "page": 160, "level": 2}}], [{"headings_0": {"content": "Additionally, I noted that at the time of concluding the audit (December, 2022), the Ministry", "page": 160, "level": 2}}], [{"headings_0": {"content": "Additionally, I noted that at the time of concluding the audit (December, 2022), the Ministry", "page": 160, "level": 2}}], [{"headings_0": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}], [{"headings_0": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}], [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}]], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Government White Paper on Education (1992)", "Providing Government with a holistic understanding of the education value chain in the country including Education Planning and Policy Analysis", "\uf0be The Education Policy Review Commission was established under Legal Notice No. 5 of 2021. \uf0be The process of reviewing the 1992 Government White Paper on Education is on- going."], ["2", "Government White Paper on Higher Education", "Providing Government with a holistic understanding of the University Education and other Higher institutions", "\uf0be The Government White Paper on Higher Education was approved by Top Management Meeting.  \uf0be Pending the costing of the Whitepaper and Policy implications.  \uf0be Needs a Certificate of financial implication."], ["3", "National Teachers\u2019 Bill", "To provide a legal framework  on management  of teachers including their education and training", "\uf0be The Minister issued drafting instructions to First Parliamentary Counsel to draft the National Teachers\u2019 Bill per the approved Principles."], ["4", "Technical and Vocation Education and Training (TVET) Bill.", "To provide a legal framework  on management  of Technical and Vocation Education and Training", "\uf0be The Minister issued drafting instructions to First Parliamentary Counsel to draft the TVET Bill per the approved Principles."], ["5", "Technical and Vocational Education and Training (TVET) Policy", "To operationalize the provisions that would arise from the enacted TVET Act", "\uf0be Implementation of the policy is on-going.  \uf0be  The Department is required to submit quarterly reports on the achievements or status of implementation and this should also capture the challenges being experienced and the proposed measures."], ["6", "Education for Sustainable Development Policy", "To provide policy guidelines  on", "\uf0be The Ministry is awaiting a Certificate of Financial Implications from the Ministry of"]], "metadata": {"headings": [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "POLICY", "PURPOSE", "STATUS"], "type": "table"}}, {"content": "143", "metadata": {"headings": [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["sustainable education in the country", "Finance, Planning, and Economic Development.  \uf0be After obtaining a Certificate of Financial Implications, a Cabinet Memorandum has to be submitted to Cabinet Secretariat to obtain a Cabinet Memo number to enable the presentation of the draft policy to the Cabinet.", null, null], ["7", "National Physical Education and Sports Policy", "To provide policy guidelines on Physical Education and Sports in the country", "\uf0be The draft policy was submitted to the Ministry of Finance Planning and Economic Development to obtain a certificate of Financial Implications to enable submission to Cabinet."], ["8", "UNATCOM Policy Framework", "To provide to regulate and guide UNATCOM activities", "\uf0be Draft Regulatory Impact Assessment (RIA) report is in place."]], "metadata": {"headings": [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "POLICY", "PURPOSE", "STATUS"], "type": "table"}}, {"content": [["Legal proceedings", "i. Spencon Services Ltd", "45,656,660,072"], ["", "ii. Family Care Hospital", "550,000,000"], ["Other  Contingent liabilities", "iii. National Drug Authority \u2013 verification fees, import fees and licenses", "43,210,405,917"], ["", "iv. National Medical Stores \u2013 Storage and distribution of drugs", "31,412,512,826"], ["**Total**", "", "**120,829,578,815**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 66: Unresolved Contingent Liabilities", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Contingent liabilities", "Details", "Amount (UGX)"], "type": "table"}}, {"content": [["Wage and non-wage", "3.8", "12.87", "16.67", "8.7", "7.97"], ["Development/ projects", "76.6", "150.35", "226.95", "24.44", "202.5"], ["**Total**", "**80.4**", "**163.22**", "**243.62**", "**33.142**", "**210.48**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 67: Under absorption of funds in UDC", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Item", "Funds brought forward (UGX Bn)", "Funding received during the year (UGX Bn)", "Total funds available", "Amount spent (UGX Bn)", "Variance \u2013 UGX Bn"], "type": "table"}}, {"content": "15. CROSS CUTTING ISSUES IN SCHOOLS", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Kilembe Mines Ltd\n- Ferdsult Engineering Servcies Ltd \uf0b7", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The licensed firms operating under concession agreements undertake effective operation and maintenance activities in respect of replacing all", "metadata": {"headings": [{"headings_0": {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": [["**1**", "Kapchorwa-Suam project", "31 months"], ["**2**", "Kigumba-Bulima", "24 months"], ["**3**", "Rukungiri-Kihihi-Ishasha/Kanungu", "16 months."], ["**4**", "Kampala Northern Bypass", "6 months"]], "metadata": {"headings": [{"headings_0": {"content": "Table 68: Projects with delays in design review", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Sn", "Project", "No. of months delayed"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that the consultant submits required \ndeliverables within contractual timelines. The UNRA project management team should \nbe held responsible for delays without appropriate justification. \niii. Interest charges of UGX.1.82Bn on delayed payment of Interim Payment Certificates (IPCs) to the Contractors \nI established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were \nnoted on projects and determination of certificates; \na. \nFor Kapchorwa - Suam project, delays on all IPCs up to IPC No. 7 resulting in an interest payment of UGX.1.08Bn. \nb. \nFor Tirinyi \u2013 Pallisa - Kumi, IPCs 1 to 6 were delayed resulting in a certified interest of UGX.0.45Bn. \nc. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a \ncertified interest of UGX.0.28Bn. \nd. \nMpigi town roads, all payments to the contractor were delayed between 28 and 242 days \ne. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9 \nranging from 4 days and over 7 months. \nf. \nKitala - Gerenge project, delays in payments to suppliers in June 2021 \ng. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15 \nranging from 8 to 142 days. \nh. For Kampala Northern Bypass, payments were delayed and interest paid in Addendum No.3 for all payments up to June 2020. \nThe Accounting Officer attributed delays to reductions in MTEF allocations resulting in funding shortages. \nI advised the Accounting Officer to institute mechanisms to ensure timely delivery of projects and engage PS/ST and relevant stakeholders to ensure adequate funding. \niv. Quantity verification \nI undertook measurements on some selected items to establish the consistency with \nwhich the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn & \nEUR 47,469.01. The table below refers; \n163 \nTable 69: Project overpayments", "metadata": {"headings": [{"headings_0": {"content": "Table 68: Projects with delays in design review", "page": 180, "level": 2}}, [{"headings_0": {"content": "deliverables within contractual timelines. The UNRA project management team should", "page": 180, "level": 2}}], [{"headings_0": {"content": "deliverables within contractual timelines. The UNRA project management team should", "page": 180, "level": 2}}], [{"headings_0": {"content": "iii. Interest charges of UGX.1.82Bn on delayed payment of Interim Payment Certificates (IPCs) to the Contractors", "page": 180, "level": 8}}], [{"headings_0": {"content": "I established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were", "page": 180, "level": 4}}], [{"headings_0": {"content": "I established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were", "page": 180, "level": 4}}], [{"headings_0": {"content": "a.", "page": 180, "level": 2}}], [{"headings_0": {"content": "a.", "page": 180, "level": 2}}], [{"headings_0": {"content": "b.", "page": 180, "level": 2}}], [{"headings_0": {"content": "b.", "page": 180, "level": 2}}], [{"headings_0": {"content": "c. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a", "page": 180, "level": 4}}], [{"headings_0": {"content": "c. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a", "page": 180, "level": 4}}], [{"headings_0": {"content": "d.", "page": 180, "level": 2}}], [{"headings_0": {"content": "d.", "page": 180, "level": 2}}], [{"headings_0": {"content": "e. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9", "page": 180, "level": 4}}], [{"headings_0": {"content": "e. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9", "page": 180, "level": 4}}], [{"headings_0": {"content": "f.", "page": 180, "level": 2}}], [{"headings_0": {"content": "f.", "page": 180, "level": 2}}], [{"headings_0": {"content": "g. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15", "page": 180, "level": 4}}], [{"headings_0": {"content": "g. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15", "page": 180, "level": 4}}], [{"headings_0": {"content": "h. For Kampala Northern Bypass, payments were delayed and interest paid in Addendum No.3 for all payments up to June 2020.", "page": 180, "level": 4}}], [{"headings_0": {"content": "h. For Kampala Northern Bypass, payments were delayed and interest paid in Addendum No.3 for all payments up to June 2020.", "page": 180, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to institute mechanisms to ensure timely delivery of projects and engage PS/ST and relevant stakeholders to ensure adequate funding.", "page": 180, "level": 4}}], [{"headings_0": {"content": "iv. Quantity verification", "page": 180, "level": 3}}], [{"headings_0": {"content": "iv. Quantity verification", "page": 180, "level": 3}}], [{"headings_0": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}], [{"headings_0": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}], [{"headings_0": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}], [{"headings_0": {"content": "Table 69: Project overpayments", "page": 181, "level": 2}}]], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**1**", "Kapchorwa-Suam", "20,594,809.19"], ["**2**", "Tirinyi-Pallisa-Kumi", "0"], ["**3**", "Pallisa-Kamonkoli", "0"], ["**4**", "Mpigi Town Roads (20km", "126,896,449.94"], ["**5**", "Kigumba-Bulima", "49,129,125"], ["**6**", "Namunsi \u2013 Sironko \u2013 Muyembe Kasalem (PHASE II)", "6,168,276"], ["**7**", "Kitala-Gerenge (in-house construction)", "0"], ["**8**", "Rukungiri-Kihihi-Ishasha/Kanungu", "29,081,818"], ["**TOTAL (UGX)**", null, "**231,870,478.13**"], ["**9**", "Kampala Northern Bypass II (Capacity Improvement)", "EUR **47,469.01**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 69: Project overpayments", "page": 181, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract/Project name", "Overpayment (UGX)"], "type": "table"}}, {"content": [["**1**", "Bukalasa Agricultural College Lot 1", "90", "748,388,026"], ["**2**", "Kaberamaido Technical Institute", "110", "540,383,514"], ["**3**", "Kalongo Technical Institute", "15", "41,378,333"], ["**4**", "Ora Technical Institute", "44", "104,234,819"], ["**5**", "Kitgum Technical Institute", "100", "293,682,207"], ["**6**", "UTC Bushenyi Lot 1", "76", "746,294,824"], ["**7**", "UTC Bushenyi Lot 2", "330", "762,408,141"], ["**8**", "Nyamitanga Technical Institute", "226", "228,585,432"], ["**9**", "Karera Technical Institute", "125", "225,437,823"], ["**10**", "Lake Katwe Technical Institute", "30", "84,004,849"], ["", "**TOTAL**", "", "**3,774,797,968**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 70: Unclaimed liquidated damages", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract", "Delays (days)", "Uncharged Liquidated Damages (UGX)"], "type": "table"}}, {"content": "I advised the Accounting Officer to review the above contracts and recover the \npenalties due. \niv. \nExpiry of Advance Payment Guarantees Prior to Full Recovery of Advance \nI observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below; \n166 \nTable 71: Unrecovered advances from expired guarantees", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to review the above contracts and recover the", "page": 183, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to review the above contracts and recover the", "page": 183, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 183, "level": 2}}], [{"headings_0": {"content": "Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance", "page": 183, "level": 3}}], [{"headings_0": {"content": "I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below;", "page": 183, "level": 4}}], [{"headings_0": {"content": "I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below;", "page": 183, "level": 4}}], [{"headings_0": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}]], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Ssesse Farm Institute", "509,617,393"], ["**2**", "UTC Lira Lot 2", "43,061,091"], ["**3**", "Kalongo Technical Institute", "387,890,177"], ["**4**", "Ora Technical Institute", "254,620,642"], ["**5**", "Kitgum Technical Institute", "440,639,594"], ["**6**", "UTC Bushenyi Lot 2", "1,938,309,766"], ["**7**", "Nyamitanga Technical Institute", "581,149,404"], ["**8**", "Butalejja Technical Institute", "394,579,955"], ["", "**TOTAL**", "**4,549,868,022**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Contract", "Unrecovered Advance at Expiry of Guarantee (UGX)"], "type": "table"}}, {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the \nevent the contractors fail to complete execution of the construction works. \nI advised the Accounting Officer to engage contractors and secure additional advance guarantees and recover the advances otherwise, the advances should be fully recovered on the subsequent payments. \nv. Irregular Payments \nI noted that various payments across the 20 contracts were irregular due to the \nabsence of documents supporting these payments, duplicate payments and payments for unexecuted works totaling UGX. 1.95Bn. \nI advised the Accounting Officer to conduct further review of these payments and take \nappropriate action. \nvi. Quantity Verifications \nI undertook an analysis of the drawings in the contract documents availed and also \nundertook measurements on some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities before \npayments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different \nprojects as shown in the table below; \nTable 72: Overpayments in different projects", "metadata": {"headings": [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}, [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}], [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}], [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}], [{"headings_0": {"content": "I noted that various payments across the 20 contracts were irregular due to the", "page": 184, "level": 2}}], [{"headings_0": {"content": "I noted that various payments across the 20 contracts were irregular due to the", "page": 184, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}], [{"headings_0": {"content": "I undertook an analysis of the drawings in the contract documents availed and also", "page": 184, "level": 2}}], [{"headings_0": {"content": "I undertook an analysis of the drawings in the contract documents availed and also", "page": 184, "level": 2}}], [{"headings_0": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}], [{"headings_0": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}], [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}]], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Bukalasa Agricultural College Lot 1", "195,571,075"], ["2", "Bukalasa Agricultural College Lot 2", "93,966,832"], ["3", "Kaberamaido Technical Institute", "37,030,169"], ["4", "Ssesse Farm Institute", "103,786,000"], ["5", "UTC Lira Lot 1", "129,914,950"], ["6", "UTC Lira Lot 2", "113,394,178"], ["7", "Kalongo Technical Institute", "179,818,690"], ["8", "Ora Technical Institute", "62,686,000"], ["9", "Kitgum Technical Institute", "123,656,204"], ["10", "UTC Bushenyi Lot 1", "99,470,240"], ["11", "UTC Bushenyi Lot 2", "159,959,100"], ["12", "Nyamitanga Technical Institute", "14,367,666"], ["13", "Karera Technical Institute", "53,059,096"], ["14", "Lake Katwe Technical Institute", "60,394,667"]], "metadata": {"headings": [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract", "Overpayment (UGX)"], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15", "UTC Elgon Lot 1", "23,112,847"], ["16", "UTC Elgon Lot 2", "21,469,465"], ["17", "Kaliro Technical Institute", "8,114,020"], ["18", "Butalejja Technical Institute", "70,875,186"], ["19", "Kasodo Technical Institute", "125,683,060"], ["20", "Rwentanga Technical Institute", "33,199,300"], ["TOTAL", null, "**1,709,528,745**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract", "Overpayment (UGX)"], "type": "table"}}, {"content": [["**1**", "Software installation and Integration", "1,262,748", "90", "126,275"], ["**2**", "Technical Project management", "1,510,000", "90", "151,000"], ["**3**", "Training and capacity building", "343,100", "90", "34,310"], ["**4**", "MCES programmer training", "10,350", "0", "10,350"], ["**5**", "Video Surveillance system", "100,000", "0", "100,000"], ["**Total**", null, null, null, "421,935"]], "metadata": {"headings": [{"headings_0": {"content": "Table 73: Status of implementation", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Item Description", "Item Total cost", "Per cent delivery (%)", "Outstanding (EUROS)"], "type": "table"}}, {"content": "- IT Strategic Plan\n- IT risk assessment/management policy\n- IT security policy", "metadata": {"headings": [{"headings_0": {"content": "NIRA did not have IT governance policies and guides such as;", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Ensure compatibility of technologies", "metadata": {"headings": [{"headings_0": {"content": "security documents in the country. This also includes service and maintenance", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are \ncapable of integration with other third-party systems and in every way support the delivery of services or products under this agreement. \n\uf0b7 In case technologies are incapable of integration, the parties shall provide the \nnecessary means of acquiring data /information from existing systems. \nExamination of the NSIS architecture, the joint venture agreement and respective \ninformation revealed the following; \n173 \nThe National Security Information system is made up of two major interfacing systems; \n\uf0d8 SDMS (Secure Document Management System)- \nThis system is responsible for enrolment and registration and contains \nmanages the database and the life cycle of all applicants and monitors any \nchanges, additions and death of a citizen. SDMS has four sub-modules; \n\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card \nissuance, replacement and change of particulars", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are", "page": 190, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are", "page": 190, "level": 2}}], [{"headings_0": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}], [{"headings_0": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}], [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}], [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}], [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}], [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}], [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}], [{"headings_0": {"content": "This system is responsible for enrolment and registration and contains", "page": 191, "level": 2}}], [{"headings_0": {"content": "This system is responsible for enrolment and registration and contains", "page": 191, "level": 2}}], [{"headings_0": {"content": "changes, additions and death of a citizen. SDMS has four sub-modules;", "page": 191, "level": 2}}], [{"headings_0": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}], [{"headings_0": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}]], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- DEOS (District Enrolment Offline/Online system)-this system/module of the NSIS has two instances;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular \ndistrict/station", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}, [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}]], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- DEOS Central-this aggregates data from different stations/districts on the central server\n- FRS (Fingerprint recognition system)\n- AFIS (automatic Face Recognition system)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": [["Intergraded  transport infrastructure and services", "5385.00", "4171.65", "-1,213.35", "-22.53%"], ["Regional Development", "4228.00", "1190.18", "-3,037.82", "-71.85%"], ["Climate Change, Natural Resource, Env't & Water Mgt", "2088.00", "617.40", "-1,470.60", "-70.43%"], ["Public Sector Transformation", "3847.00", "206.28", "-3,640.72", "-94.64%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected programmes", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Programme", "NDP III Public sector Budget Allocations (Ugx Bn.) FY2022/23", "Revised Annual Budget Estimates (UGX Bn.) FY2022/23", "The variance between annual Budget Estimates & NDP III (UGX Bn.)", "Percentage Variances"], "type": "table"}}, {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned \ntargets as indicated above. \nManagement indicated that whereas the MTEF ceilings are projected based on the \nresource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem. \nI advised Management to embrace Program based budgeting to ensure alignment of \nNDP III PIAPS and facilitate the attainment of the national development goals and \nobjectives. \n185 \nxi. Reporting NPD III objectives indicators as percentages \nAt the strategic/macro level, tracking progress made during the implementation of the NDP III is done through a set of NDP III strategic level objectives indicators. The five strategic objectives are; \n\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "metadata": {"headings": [{"headings_0": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}, [{"headings_0": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}], [{"headings_0": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}], [{"headings_0": {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "page": 202, "level": 4}}], [{"headings_0": {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "page": 202, "level": 4}}], [{"headings_0": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}], [{"headings_0": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}], [{"headings_0": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}], [{"headings_0": {"content": "xi. Reporting NPD III objectives indicators as percentages", "page": 203, "level": 8}}], [{"headings_0": {"content": "xi. Reporting NPD III objectives indicators as percentages", "page": 203, "level": 8}}], [{"headings_0": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}]], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- Strengthen the role of the State in development.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \nThe measurement basis of the indicators in PBS is fixed in percentage even for \nindicators which can be measured in other forms such as days, currency among others, as indicated in table below; \nTable 75: PIAP indicators and their measurement", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}, [{"headings_0": {"content": "The measurement basis of the indicators in PBS is fixed in percentage even for", "page": 203, "level": 2}}], [{"headings_0": {"content": "The measurement basis of the indicators in PBS is fixed in percentage even for", "page": 203, "level": 2}}], [{"headings_0": {"content": "Table 75: PIAP indicators and their measurement", "page": 203, "level": 2}}]], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Average monthly nominal household Income", "UGX", "Percentage"], ["Net annual no. of jobs created", "Number of Jobs", "Percentage"], ["Energy generation capacity", "Megawatts", "Percentage"], ["Water usage", "M3 per capita", "Percentage"], ["Life expectancy at birth", "Years", "Percentage"], ["Maternal Mortality Ratio/100,000,", "No per 100,000", "Percentage"], ["Travel Time with GKMA", "Min/Km", "Percentage"], ["Travel Time on Railway Network", "Days", "Percentage"], ["Freight Cargo Traffic", "Tones", "Percentage"], ["The unit cost of Internet", "USD", "Percentage"]], "metadata": {"headings": [{"headings_0": {"content": "Table 75: PIAP indicators and their measurement", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Indicator", "Measurement in PIAPs", "Measurement basis in PBS"], "type": "table"}}, {"content": "- 71% (67 out of 95) of the 95 applications with attached medical forms were issued by unlicensed medical professionals, while 5% (5 out of 95) were issued by forgers (those using someone else medical registration number). 15% of the participants (14 out of 95) had not written their names and registration numbers", "metadata": {"headings": [{"headings_0": {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Schemes Implemented through Concession Operators", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \no Kilembe Mines Ltd o \nFerdsult Engineering Servcies Ltd \no \nWenrenco \no \nUEDCL \n\uf0b7 Ongoing Grid Projects under Implementation by REA \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}], [{"headings_0": {"content": "Ferdsult Engineering Servcies Ltd", "page": 223, "level": 2}}], [{"headings_0": {"content": "Ferdsult Engineering Servcies Ltd", "page": 223, "level": 2}}], [{"headings_0": {"content": "Wenrenco", "page": 223, "level": 2}}], [{"headings_0": {"content": "Wenrenco", "page": 223, "level": 2}}], [{"headings_0": {"content": "UEDCL", "page": 223, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}]], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Completed Grid Projects Implemented by REA from (2009-2017) Prioritized by Rural Electrification Agency.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Lack of an Agricultural Statistics Dissemination Strategy. The MAAIF MPS for FY 2015/16, stated as part of prior year achievements (2014/15), that a draft statistics dissemination strategy had been", "metadata": {"headings": [{"headings_0": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- 6 (40%) were fully implemented;\n- 7 (47%) were partially implemented; and\n- 2 (13%) of the recommendations were not implemented", "metadata": {"headings": [{"headings_0": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "A summary of the status is presented in the Figure 1 below; \nFigure 4: Summarised status of implementation of audit recommendations \nNot Implemented 13% \nFully Implemented 40% \nPartially Implmented 47% \nSource: OAG analysis of MoGLSD responses and supporting documentation \nSpecifically, it was noted that following the 2017 audit that although MoGLSD management had not implemented 2 audit recommendations; good progress had been registered by MoGLSD in in oversight and regulation of Labour Externalization in \nUganda with 6 recommendations fully implemented and 7 partially implemented, the \nnoted key progress included the following; \n222 \n\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad) \nRegulations to make noncompliance penalties more severe; \n\uf0b7 Automated processes for regulating labour externalisation to improve tracking and \ncompliance; and \n\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant \nworkers in order to protect the workers\u2019 welfare. \nThe table below presents the status of implementation of the recommendations of the \n2017 audit by MoGLSD: \nTable 76: Detailed status of implementation of OAG recommendations", "metadata": {"headings": [{"headings_0": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}, [{"headings_0": {"content": "Figure 4: Summarised status of implementation of audit recommendations", "page": 239, "level": 3}}], [{"headings_0": {"content": "Not Implemented 13%", "page": 239, "level": 4}}], [{"headings_0": {"content": "Fully Implemented 40%", "page": 239, "level": 4}}], [{"headings_0": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}], [{"headings_0": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}], [{"headings_0": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}], [{"headings_0": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}], [{"headings_0": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}], [{"headings_0": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad)", "page": 240, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad)", "page": 240, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Automated processes for regulating labour externalisation to improve tracking and", "page": 240, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Automated processes for regulating labour externalisation to improve tracking and", "page": 240, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant", "page": 240, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant", "page": 240, "level": 2}}], [{"headings_0": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], [{"headings_0": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}]], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**Sensitisation and awareness on the externalization of labour program**", null, null, null], ["**1**", "The Ministry should make a deliberate effort to ensure that planned and budgeted awareness and sensitization activities for FY 2017/18 are undertaken. This should be done in the various local languages in the different regions.", "Partially implemented", "There remain gaps in sensitisation  and awareness. The current activities are limited in frequency and coverage."], ["**2**", "MoGLSD should train and sensitize the district labour officers and use them as channels for creating public awareness in their localities through the free airtime given for government programmes at the local media stations.", "Partially implemented/on- going", "More than half of the country's labour officers have not received training on labour externalisation."], ["**3**", "MoGLSD should fast track the finalization of the review process for The Employment (Recruitment of Ugandan Migrant Workers  Abroad) Regulations and also put in place mechanisms for dissemination of all statutory  instruments relating to Externalization of Labour.", "Implemented", "It is now necessary to step up efforts to disseminate the revised regulations."], ["**Licensing of recruitment agencies and accreditation of foreign principals**", null, null, null], ["**Licensing of recruitment agencies**", null, null, ""], ["**4**", "Ministry should develop an efficient system to track", "Implemented", "The External Employment Management Information"]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation", "Audit Comment on Resolving Previous Condition/Problem by Actions of Management"], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["compliance with licensing requirements and also validity of licenses and bank  guarantees. Development of the online document  processing system is a step in the right direction.", "", "System has improved tracking for compliance in labour  externalisation processes.", null], ["**5**", "As the guideline requires, the Ministry should plan and budget for training of applicants for licensing with the aim of enhancing their capacity and knowledge in managing the operations of private recruitment agencies.", "Not Implemented", "No record for training of applicants prior to licencing provided to the audit team."], ["**6**", "The Ministry should revise the existing laws governing  Labour Externalization and make it more punitive to deter illegal recruitment of Ugandan migrant workers", "Implemented", "The penalties for non- compliance were made more severe in the revised Regulations."], ["**Accreditation of foreign principals**", null, null, ""], ["**7**", "The Ministry should only approve  manpower request from accredited foreign principals and also work closely with the Ministry of Foreign Affairs and Uganda missions to verify, validate information provided by foreign principals, and accredit the foreign principals in all labour receiving countries for all job categories", "Implemented", "Manpower requests by foreign  recruitment agencies are initiated online by registered/ accredited  companies. Although verifications by the mission staff takes long to due non-availability of resources."], ["**Monitoring and supervision of recruitment agency activities**", null, null, null], ["**8**", "Review the staff establishment of the External  Employment Services Unit and allocate additional manpower and other resources to enable it effectively undertake planned activities.", "Partially Implemented", "Currently the Unit is supported by contract staff (one year) under projects. This is not sustainable."], ["**9**", "Fast track the development of the", "Implemented", "The  management information system in in"]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation", "Audit Comment on Resolving Previous Condition/Problem by Actions of Management"], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Integrated Management Information System to facilitate  proper monitoring. The system should ease the coordination and sharing information on migrant workers with foreign missions to facilitate monitoring of workers\u2019 welfare.", "", "place. However, there is need to integrate this system with other migration systems both locally and at the missions to strengthen monitoring.", null], ["**10**", "Liaise with Ministry of Foreign Affairs and strengthen the capacity of respective  missions abroad in terms of manpower  (labour attaches) and financial resources to facilitate monitoring of workers\u2019 welfare.", "Not Implemented", "Deployment of labour attach\u00e9s remains pending."], ["**11**", "Ensure that negotiations take place for all labour receiving countries and bilateral agreements for migrant labour are signed and also start accreditation of foreign employers to get their goodwill in safeguarding welfare of Ugandan migrant workers.", "Partially Implemented", "MoU signed with the government of UAE but the agreement  to operationalise the MoU is yet to be signed (As at 30th November, 2022)."], ["**12**", "Enforce penalties for non- adherence to the terms of licensing.", "Implemented", "There is evidence that the ministry now takes action on non-compliance."], ["**13**", "Emphasize and undertake routine and spot inspections as required.", "Partially Implemented", "The frequency and coverage of spot/ routine inspections remains low."], ["**Grievance and complaints handling**", null, null, null], ["**14**", "Fast track the establishment of officers responsible for handling complaints both at the Ministry and in all labour receiving countries.", "Partially Implemented", "The ministry has designated  officers (though some temporary) to handle complaints, this needs to be reciprocated in labour receiving countries."], ["**15**", "Set up a tracking system that monitors the recording,  coding, investigation  and", "Partially Implemented", "The module for complaints management is yet to be activated on the External Employment Management"]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation", "Audit Comment on Resolving Previous Condition/Problem by Actions of Management"], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["resolution of all complaints raised by migrant workers.", "", "Information  System (EEMIS)."]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation"], "type": "table"}}, {"content": "Source: OAG analysis of MOGLSD responses and supporting documentation \n4.3.15. Follow-up Audit Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) \nIn March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species \namong others. \nThe Office of the Auditor General (OAG) decided to undertake a follow-up of the 2011 \naudit, aware that the extent to which the Authority addressed the identified \nperformance gaps would lead to better Management of Wildlife Conservation in Uganda. \nThe previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the \nmanagement of wildlife conservation by Uganda Wildlife Authority (UWA) with the aim \nof ascertaining whether UWA was managing conservation in protected areas, \nmaintaining park infrastructure and collaborating with other stakeholders in the \nconservation of wildlife for the benefit of the people of Uganda. The follow-up thus \nevaluated progress made in implementing audit recommendations from 2011 to-date. \nSummary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA \nIt was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s \nreport of 2011,", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, [{"headings_0": {"content": "4.3.15. Follow-up Audit Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA)", "page": 243, "level": 8}}], [{"headings_0": {"content": "In March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species", "page": 243, "level": 4}}], [{"headings_0": {"content": "In March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species", "page": 243, "level": 4}}], [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2011", "page": 243, "level": 2}}], [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2011", "page": 243, "level": 2}}], [{"headings_0": {"content": "performance gaps would lead to better Management of Wildlife Conservation in Uganda.", "page": 243, "level": 4}}], [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the", "page": 243, "level": 4}}], [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the", "page": 243, "level": 4}}], [{"headings_0": {"content": "of ascertaining whether UWA was managing conservation in protected areas,", "page": 243, "level": 2}}], [{"headings_0": {"content": "of ascertaining whether UWA was managing conservation in protected areas,", "page": 243, "level": 2}}], [{"headings_0": {"content": "conservation of wildlife for the benefit of the people of Uganda. The follow-up thus", "page": 243, "level": 2}}], [{"headings_0": {"content": "conservation of wildlife for the benefit of the people of Uganda. The follow-up thus", "page": 243, "level": 2}}], [{"headings_0": {"content": "Summary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA", "page": 243, "level": 8}}], [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}], [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}]], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 13 (54%) were fully implemented;\n- 8 (33%) were partially implemented while ;", "metadata": {"headings": [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n\uf0b7 3 (13%) were not implemented by UWA. \nA summary of the status is presented the Figure 1 below. \n226 \nFigure 1: Summarised status of implementation of audit recommendations \nNot Implemented 13% \nFully \nPartially \nImplemented \nImplmented \n54% \n33% \nSource: OAG analysis of UWA responses and supporting documentation. \nSpecifically, it was noted that following the 2011 audit, although UWA management had \nnot implemented 3 (13%) audit recommendations; good progress had been registered by UWA in Management of Wildlife Conservation in Uganda with 13 (54%) recommendations fully implemented and 8 (33%) partially implemented, the noted key progress included the following; \n\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act \n2019 enacted and the Wildlife Research and Training Institute is now operational. \n\uf0b7 Integration of IT systems such as Earth Ranger and SMART in Wildlife \nConservation Management \n\uf0b7 The Ranger force is now well equipped with more than I set of complete uniforms. \n\uf0b7 UWA staff medical scheme has been reviewed and now All UWA staff have medical \ninsurance cover. \n\uf0b7 The Procurement process for goods, services and works have greatly imporved with better compliance with the PPDA rules and regulations. \n\uf0b7 The UWA Policy for Animal Translocation has been developed. \n\uf0b7 The Rhino Specific strategy for reintroduction and management of Rhinos in Uganda has been developed and is under implementation. \n\uf0b7 UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions \namong others and these have yielded positive results. \n\uf0b7 The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity \nTable below presents the status of implementation of the recommendations of the 2011 \naudit by UWA; \n227 \nTable 77: Detailed status of implementation of OAG recommendations", "metadata": {"headings": [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}, [{"headings_0": {"content": "\uf0b7 3 (13%) were not implemented by UWA.", "page": 243, "level": 2}}], [{"headings_0": {"content": "A summary of the status is presented the Figure 1 below.", "page": 243, "level": 2}}], [{"headings_0": {"content": "A summary of the status is presented the Figure 1 below.", "page": 243, "level": 2}}], [{"headings_0": {"content": "Figure 1: Summarised status of implementation of audit recommendations", "page": 244, "level": 2}}], [{"headings_0": {"content": "Not Implemented 13%", "page": 244, "level": 4}}], [{"headings_0": {"content": "Fully", "page": 244, "level": 15}}], [{"headings_0": {"content": "Partially", "page": 244, "level": 15}}], [{"headings_0": {"content": "Implemented", "page": 244, "level": 15}}], [{"headings_0": {"content": "Implmented", "page": 244, "level": 15}}], [{"headings_0": {"content": "54%", "page": 244, "level": 15}}], [{"headings_0": {"content": "33%", "page": 244, "level": 15}}], [{"headings_0": {"content": "33%", "page": 244, "level": 15}}], [{"headings_0": {"content": "Specifically, it was noted that following the 2011 audit, although UWA management had", "page": 244, "level": 2}}], [{"headings_0": {"content": "Specifically, it was noted that following the 2011 audit, although UWA management had", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Integration of IT systems such as Earth Ranger and SMART in Wildlife", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Integration of IT systems such as Earth Ranger and SMART in Wildlife", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Ranger force is now well equipped with more than I set of complete uniforms.", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 UWA staff medical scheme has been reviewed and now All UWA staff have medical", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 UWA staff medical scheme has been reviewed and now All UWA staff have medical", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Procurement process for goods, services and works have greatly imporved with better compliance with the PPDA rules and regulations.", "page": 244, "level": 4}}], [{"headings_0": {"content": "\uf0b7 The UWA Policy for Animal Translocation has been developed.", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Rhino Specific strategy for reintroduction and management of Rhinos in Uganda has been developed and is under implementation.", "page": 244, "level": 4}}], [{"headings_0": {"content": "\uf0b7 UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions", "page": 244, "level": 4}}], [{"headings_0": {"content": "\uf0b7 UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions", "page": 244, "level": 4}}], [{"headings_0": {"content": "\uf0b7 The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity", "page": 244, "level": 4}}], [{"headings_0": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], [{"headings_0": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], [{"headings_0": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}]], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**Research and monitoring**", null, null, ""], ["**Data for wildlife resources and biodiversity management**", null, null, ""], ["**1**", "UWA should prioritize her population survey and ecological  monitoring activities through improved budgeting and resource allocation mechanism.", "Partially Implemented", "UWA has undertaken many surveys over the years despite their limitations, thus having limited coverage."], ["**2**", "UWA should mobilize and encourage volunteers and students who are willing to conduct surveys into the activities of wildlife management.", "Implemented", "Many students are conducting research in the various PA despite their limited supervision and incorporation of UWA research priorities in their research."], ["**Wildlife Research for Conservation Management**", null, null, null], ["**3**", "UWA should strengthen the capacity of the Research and Monitoring unit so as to enable it adequately monitor and promote its planned research activities.", "Partially Implemented", "UWA designated research officers in the various PA\u2019s despite their lack of specific PA research plans and monitoring of various UWA interventions."], ["**4**", "The process of reviewing the Wildlife Policy should be expedited to enable the creation of the wildlife Research and Training Institute.", "Implemented", "The Wildlife policy was reviewed and the Research Institute is operational and sending research students to the PA\u2019s."], ["**Conservation and natural resource management**", null, null, null], ["**5**", "UWA should equip the planning unit to enable it to develop fire management plans and empower PAs for their implementation.", "Partially Implemented", "Planning Units have been equipped, fire management plans are prepared but are yet to be reviewed for their effectiveness  and organizational learning."], ["**6**", "UWA should develop and document  standard operational procedures for staffing,  deployment, accommodation, and food rations for law enforcement rangers.", "Partially Implemented", "Staff welfare has greatly improved over the years despite the challenges of fully implementation across all the PA\u2019s."], ["**7**", "The UWA management should provide a complete set of uniforms to its entire staff in time.", "Implemented", "Uniforms situation has improved since most rangers at least have 2 sets of complete uniforms."], ["**8**", "UWA should effectively plan for its procurement activities, which should be accordingly implemented to avoid delays in the procurement process.", "Implemented", "Procurement process have improved over the years."]], "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Audit recommendation", "Status of implementation", "Audit comment on resolving previous condition/problem by the actions of uwa management"], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**9**", "UWA should review its staff medical scheme and strategies to ensure that all staff benefit, including rangers.", "Implemented", "Medical insurance is now being provided to all UWA staff across all levels."], ["**Re-introduction of Extinct Species**", null, null, ""], ["**10**", "UWA should follow policies and guidelines for wildlife shipment, translocation and reintroduction and should be actively involved in the implementation of these policies.", "Implemented", "Polices for animal translocation have been developed and implemented across the PA\u2019s and these have proved to be very effective over the years."], ["**11**", "UWA should actively involve itself in the management of the Rhino Fund Uganda as required by the signed memorandum  of understanding.", "Partially Implemented", "UWA is fully involved in the management of ZZiwa rhino sanctuary despite the delays in signing a new MoU with the land owner."], ["**12**", "UWA should develop a Rhino specific strategy for the reintroduction and management of the Rhinos in the country.", "Implemented", "Rhino specific strategy was developed and is being implemented with very promising results for the numbers of rhinos in Uganda."], ["**Community conservation revenue sharing scheme**", null, null, null], ["**13**", "The  Community conservation unit of UWA should guide the communities neighbouring the PAs on how to access and utilize their share of revenue.", "Partially Implemented/Con tinuous", "Revenue sharing has greatly improved despite Covid 19 challenges."], ["**14**", "UWA should ensure prompt disbursement of the share of revenue to communities.", "Not Implemented", "Revenues are not promptly disbursed and thus the problem continues to exist due to covid 19 challenges."], ["**15**", "UWA should expedite the process of the review of the revenue sharing guidelines and the approved guidelines should be communicated  to beneficiaries.", "Partially Implemented", "Revenue sharing guidelines have been developed but are yet to be disseminated to the beneficiary communities."], ["**Monitoring and Control of Problem Animals**", null, null, ""], ["**16**", "UWA should consider strategies that will enable it to protect all its PAs boundaries to curtail the movement problem animals outside their gazetted areas.", "Implemented", "UWA continues to implement various strategies such as the electric fence, use of collars and other ICT strategies and these have had positive results."], ["**17**", "UWA, in consultation with Government,  should", "Not Implemented", "UWA has not shown evidence for engagement of"]], "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Audit recommendation", "Status of implementation", "Audit comment on resolving previous condition/problem by the actions of uwa management"], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["consider strategies for freeing the buffer zones of the  communities surrounding the PA.", "", "government to create buffer zones. Challenges with communities continue exist.", null], ["**18**", "UWA should strengthen the capacity of rangers to enable them to effectively monitor and control the movement of problem animals.", "Implemented/Con tinuous", "UWA rangers have received training in the management of problem animals. The Use of ICT will greatly reduce the problem animal incidences."], ["**Maintenance and rehabilitation of infrastructure within the PAs**", null, null, null], ["**19**", "UWA should develop and implement a maintenance plan for its infrastructure. This will help in planning and scheduling its maintenance activities.", "Not Implemented", "The Strategic long term maintainace plan has not been developed thus maninatance of infrastructure continues to be undertaken as funds are available."], ["**20**", "The management of UWA should identify appropriate staff to manage its infrastructure needs.", "Implemented", "UWA has recruited and trained personnel to manage infrastructure in the PAs."], ["**21**", "UWA should prioritize the maintenance of its road and water equipment to enable it increase to its capacity to rehabilitate and maintain roads, trails, tracks and ferries in the PAs.", "Implemented/cont inuous", "Roads in the National Parks have improved over the years due to the road equipment\u2019s and the recruited staff across the PA\u2019s."], ["**Prosecution of offenders**", null, null, null], ["**22**", "UWA should identify, recruit, train and gazette prosecutors for every CA as specified in its strategic plan.", "Partially Implemented", "UWA identified, recruited, trained, and designated prosecutors for each PA, but the number of offenders is rising due to the absence of a system to track down the offenders' financiers."], ["**23**", "The legal unit should be staffed adequately to manage all UWA\u2019s legal matters, including the review of the existing Wildlife Act and drafting of the regulations to operationalize the Act.", "Implemented", "Numerous cases have been prosecuted, and laws and other regulations have on occasion been reviewed."], ["**24**", "The UWA Management should ensure that regulations  to operationalize the Act are developed and approved by the relevant authorities.", "Implemented/Con tinuous", "The regulations have been operationalized"]], "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Audit recommendation", "Status of implementation", "Audit comment on resolving previous condition/problem by the actions of uwa management"], "type": "table"}}, {"content": "230 \nSource: OAG analysis of UWA responses and supporting evidence \n4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the \nConstruction Sector by the Ministry of Works and Transport \nIn December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report \nrelated to Development of policies, laws and standards, Strengthening and Support to \nRegulatory and Professional Bodies, Dissemination of policies, laws and standards, \nResearch on Construction Materials, Monitoring of Compliance to Construction standards and coordination of stakeholders among others. \nThe Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would \nhave a bearing on improvements in enforcement of best practices in the construction \nindustry. Further, recommendations were then made with the aim of addressing \noutstanding issues noted. \nScope of the follow-up \nThe previous audit covered three (3) financial years (FY) starting from 2012/13 to \n2014/15. The follow-up thus evaluated progress made by Ministry of Works and \nTransport coordination with Key stakeholders in implementing audit recommendations \nfrom 2015 to-date. \nSummary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT) \nThe Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the \nAG\u2019s report of 2015, \n", "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], [{"headings_0": {"content": "4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the", "page": 248, "level": 1}}], [{"headings_0": {"content": "4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the", "page": 248, "level": 1}}], [{"headings_0": {"content": "In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report", "page": 248, "level": 4}}], [{"headings_0": {"content": "In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report", "page": 248, "level": 4}}], [{"headings_0": {"content": "Regulatory and Professional Bodies, Dissemination of policies, laws and standards,", "page": 248, "level": 2}}], [{"headings_0": {"content": "Regulatory and Professional Bodies, Dissemination of policies, laws and standards,", "page": 248, "level": 2}}], [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would", "page": 248, "level": 4}}], [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would", "page": 248, "level": 4}}], [{"headings_0": {"content": "industry. Further, recommendations were then made with the aim of addressing", "page": 248, "level": 2}}], [{"headings_0": {"content": "industry. Further, recommendations were then made with the aim of addressing", "page": 248, "level": 2}}], [{"headings_0": {"content": "Scope of the follow-up", "page": 248, "level": 3}}], [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2012/13 to", "page": 248, "level": 2}}], [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2012/13 to", "page": 248, "level": 2}}], [{"headings_0": {"content": "Transport coordination with Key stakeholders in implementing audit recommendations", "page": 248, "level": 2}}], [{"headings_0": {"content": "Transport coordination with Key stakeholders in implementing audit recommendations", "page": 248, "level": 2}}], [{"headings_0": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}], [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}], [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}], [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}]], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 3 (30%) were fully implemented;\n- 4 (40%) were partially implemented and\n- 3 (30%) of the recommendations were not implemented", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "A summary of the status is presented in the Figure 1 below. \n231 \nFigure V: Summary of status of implementation of audit recommendations \nNot Implemented Fully Implemented 30% 30% \nPartially Implmented 40% \nSource: OAG analysis of MoWT responses and supporting documentation \nSpecifically noted was following the 2015 audit, although MoWT management had not \nimplemented 3 audit recommendations, good progress had been made by MOWT \ntowards Regulation of the Construction Sector by MoWT, with 3 recommendations fully \nimplemented and 4 partially implemented. The noted progress included the following; \n\uf0b7 The Building Codes and Regulations were developed and have been \noperationalised since 2nd October 2018. \n\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and \nthe Secretariat was established in March 2019. \n\uf0b7 The Ministry updated and developed policies, manuals, specifications and guidelines such as the Road Tolling Policy of 2017, Non-Motorised Transport (NMT) Design, Construction, and Operation Manual, Low Volume Sealed Roads Manual (2018) and Specifications, Roads Act (2019). The specifications for Roads & Bridges Works and Urban Roads Manual are under review. \uf0b7 The Ministry increased budgetary support to regulatory and professional bodies \nassociated with regulation of the Construction sector. \n\uf0b7 The Ministry filled regulatory gaps like the establishment of Construction Industry Development Committee which has representation from all professional bodies. \nThe Table below presents, in detail, the recommendations of the 2015 audit, and the \nextent to which they have been implemented: \nTable 78: Recommendations of the 2015 audit", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}, [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}], [{"headings_0": {"content": "Figure V: Summary of status of implementation of audit recommendations", "page": 249, "level": 2}}], [{"headings_0": {"content": "Not Implemented Fully Implemented 30% 30%", "page": 249, "level": 4}}], [{"headings_0": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}], [{"headings_0": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}], [{"headings_0": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}], [{"headings_0": {"content": "implemented 3 audit recommendations, good progress had been made by MOWT", "page": 249, "level": 2}}], [{"headings_0": {"content": "implemented 3 audit recommendations, good progress had been made by MOWT", "page": 249, "level": 2}}], [{"headings_0": {"content": "implemented and 4 partially implemented. The noted progress included the following;", "page": 249, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Building Codes and Regulations were developed and have been", "page": 249, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Building Codes and Regulations were developed and have been", "page": 249, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and", "page": 249, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and", "page": 249, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Ministry updated and developed policies, manuals, specifications and guidelines such as the Road Tolling Policy of 2017, Non-Motorised Transport (NMT) Design, Construction, and Operation Manual, Low Volume Sealed Roads Manual (2018) and Specifications, Roads Act (2019). The specifications for Roads & Bridges Works and Urban Roads Manual are under review. \uf0b7 The Ministry increased budgetary support to regulatory and professional bodies", "page": 249, "level": 1}}], [{"headings_0": {"content": "\uf0b7 The Ministry updated and developed policies, manuals, specifications and guidelines such as the Road Tolling Policy of 2017, Non-Motorised Transport (NMT) Design, Construction, and Operation Manual, Low Volume Sealed Roads Manual (2018) and Specifications, Roads Act (2019). The specifications for Roads & Bridges Works and Urban Roads Manual are under review. \uf0b7 The Ministry increased budgetary support to regulatory and professional bodies", "page": 249, "level": 1}}], [{"headings_0": {"content": "\uf0b7 The Ministry filled regulatory gaps like the establishment of Construction Industry Development Committee which has representation from all professional bodies.", "page": 249, "level": 4}}], [{"headings_0": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], [{"headings_0": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}]], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**Mandate and Regulatory Framework for the construction industry**", null, null, null], ["**1**", "The Ministry should refocus on its core mandate to enable effective provision of oversight in the Construction Sector.", "Not Implemented", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit recommendation", "Status of implementation as reported by mowt", "Audit comment on resolving previous condition/problem by actions of management"], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**2**", "The Ministry should prioritize finalization of the UCICO bill.", "Partially Implemented", "No"], ["**3**", "The Ministry should endeavour to finalize the development of the Regulations and the Building code as planned.", "Implemented", "Whereas, the building regulations and code were developed, They were not widely disseminated."], ["**4**", "In addition, funding earmarked for such activities should be put to the intended purpose to enable the realization of the planned outputs.", "Not implemented", "No"], ["**5**", "The Ministry should also prioritize the review of the roads manuals, standards and guidelines to take into account the current road traffic in the country.", "Partially Implemented", "Whereas  some manuals have been reviewed, they have not  been disseminated"], ["**6**", "The Ministry should ensure that strengthening and support to the regulatory and professional bodies is prioritized as envisaged under the policy.", "Partially Implemented", "No"], ["**Dissemination of policies , laws, guidelines and standards**", null, null, null], ["**7**", "The Ministry should always prioritize the dissemination of the standards and training of stakeholders and also ensure that funds are utilized as intended to create awareness on quality aspects in the industry.  Besides holding workshops and seminars, the Ministry should also strive to strengthen its resource centre so that relevant information can be easily accessed.", "Not Implemented", "No"], ["**Research on Construction Materials**", null, null, null], ["**8**", "The Ministry should always endeavour to carry out research activities as planned so as to promote use of new and improved technologies such as usage of local construction materials.", "Partially Implemented", "Partially"], ["**Monitoring of compliance to construction standards**", null, null, null], ["**9**", "The Ministry should always ensure that funds received for monitoring activities are utilized as planned.", "Partially Implemented", "Partially"]], "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit recommendation", "Status of implementation as reported by mowt", "Audit comment on resolving previous condition/problem by actions of management"], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["The Ministry should ensure that Annual Performance Agreements are signed with UNRA and MoUs entered into with other Agencies like KCCA, MoLG, Local and Urban Councils to streamline their respective monitoring roles.  A mechanism should be established to enable follow-up of recommendations made in the technical compliance audit reports", "", "", null], ["**Coordination of stakeholders**", null, null, null], ["**10**", "The Ministry should put in place a proper coordination mechanism among government entities implementing public works in order to harmonize their different activities and avoid duplication and resource wastage. In addition the Ministry should expedite the enactment of the UCICO bill to enhance coordination amongst the key government institutions and other stakeholders in the sector.", "Not Implemented", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit recommendation", "Status of implementation as reported by mowt", "Audit comment on resolving previous condition/problem by actions of management"], "type": "table"}}, {"content": [["**No. of Entities**", "**No. of recommendations issued in all Treasury Memoranda audits** **No. and % of recommendations implemented**", null, "**No. and % of recommendations partially implemented**", null, "**No. and % of recommendations not implemented**", null], ["**27**", "**557** 177**", "**32%**", "**86**", "**15%**", "**294**", "**53%**"]], "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["audit of the Treasury Memoranda. During the financial year, I undertook twenty-seven (27) audits of Treasury Memoranda. These included thirteen (13) MDAs for the financial year 2019/2020, and Value for Money reports on audit of USMID in fourteen (14) Municipal Councils for the Financial Year 2015/2016. Overall a total of 557 recommendations were made in the twenty-seven (27) Treasury Memoranda. I observed that, thirty-two percent (32%) of the recommendations were fully implemented, fifteen percent (15%) partially implemented and fifty three percent (53%) not implemented at all as summarized in the table and chart below; **Table 79: Summary of treasury memoranda implementation status** **No. of** Entities** **No. of recommendations issued in all Treasury Memoranda audits** **No. and % of recommendations implemented** **No. and % of recommendations partially implemented** **No. and % of recommendations not implemented** **27 557 177 32% 86 15% 294 53%** **No. of Entities** **No. of recommendations issued in all Treasury Memoranda audits** **No. and % of recommendations implemented** **No. and % of recommendations partially implemented** **No. and % of recommendations not implemented** **27 557 177 32% 86 15% 294 53%**", "", null], ["% of recommendations implemented 32% % of recommendations partially implemented 15% % of recommendations not implemented 53% **Chart showing implementation of Treasury Memoranda recommendations**", null, "% of recommendations implemented 32% % of recommendations partially implemented 15% **implementation of recommendations**"]], "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "1.0 \nThe following is a summary of the results of the Treasury Memoranda audits; \na) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs \nThirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of \n238 \nDefense and Veteran Affairs, State House, the Judiciary, Uganda Police, Ministry of Internal Affairs, Ministry of Works and Transport, Ministry of Local Government, Prisons service, Ministry of Agriculture, Animal Industry and Fisheries, Ministry of Energy and Mineral Development, Ministry of Water and Environment, Ministry of Lands Housing and Urban Development and Office of the President. \nOut of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below \nrefers; \nTable 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda", "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}, [{"headings_0": {"content": "The following is a summary of the results of the Treasury Memoranda audits;", "page": 255, "level": 2}}], [{"headings_0": {"content": "a) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs", "page": 255, "level": 8}}], [{"headings_0": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}], [{"headings_0": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}], [{"headings_0": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}], [{"headings_0": {"content": "Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below", "page": 256, "level": 4}}], [{"headings_0": {"content": "Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below", "page": 256, "level": 4}}], [{"headings_0": {"content": "Table 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda", "page": 256, "level": 2}}]], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**1**", "Ministry of Defence and Veteran Affairs", "12", "8", "66.7%", "4", "33.3%", "0", "0%"], ["**2**", "State House", "9", "7", "77.8%", "1", "11.1%", "1", "11.1%"], ["**3**", "The Judiciary", "10", "3", "30%", "6", "60%", "1", "10%"], ["**4**", "Uganda Police Force", "16", "7", "43.8%", "1", "6.2%", "8", "50%"], ["**5**", "Ministry of Internal Affairs", "8", "5", "62.5%", "3", "37.5%", "0", "0%"], ["**6**", "Ministry of Works and Transport", "7", "2", "28.6%", "1", "14.3%", "4", "57.1%"], ["**7**", "Ministry of Local Government", "7", "2", "28.6%", "1", "14.3%", "4", "57.1%"], ["**8**", "Uganda Prison Services", "13", "4", "30.8%", "9", "69.2%", "0", "0%"], ["**9**", "Ministry of Agriculture, Animal Industry and Fisheries", "10", "3", "30%", "4", "40%", "3", "30%"], ["**10**", "Ministry of Energy and Mineral Development", "22", "7", "31.8%", "12", "54.6%", "3", "13.6%"], ["**11**", "Ministry of Water and Environment", "10", "2", "20%", "7", "70%", "1", "10%"], ["**12**", "Ministry of Lands Housing and Urban Development", "9", "6", "66.7%", "2", "22.2%", "1", "11.1%"], ["**13**", "Office of the President", "12", "6", "50%", "5", "41.7%", "1", "8.3"], ["", "**Total**", "**145**", "**62**", "**(43%)**", "**56**", "**(37%)**", "**27**", "**(19%)**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda", "page": 256, "level": 2}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Treasury memorandum/ Entity", "No. of Recommendat ions issued", "No. and % of recommendati ons implemented", "None", "No. and % of recommendatio ns partially implemented", "None", "No. and % of recommendatio ns not implemented", "None"], "type": "table"}}, {"content": "b) Treasury Memorandum report on the Value for Money audit of the Uganda Support to Municipal Infrastructure Development (USMID) Program for 2015/16 \nA total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC) \nnamely; Arua, Gulu, Lira, Soroti, Moroto, Mbale, Tororo, Jinja, Entebbe, Masaka, Mbarara, Kabale, Fortportal and Hoima, were undertaken. \nOut of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while \n30 (7.3%) recommendations were partially implemented and 267 (64.8%) recommendations were not implemented at all, as illustrated in the table below; \n239 \nTable 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "b) Treasury Memorandum report on the Value for Money audit of the Uganda Support to Municipal Infrastructure Development (USMID) Program for 2015/16", "page": 256, "level": 8}}, [{"headings_0": {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "page": 256, "level": 4}}], [{"headings_0": {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "page": 256, "level": 4}}], [{"headings_0": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}], [{"headings_0": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}], [{"headings_0": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}], [{"headings_0": {"content": "Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "page": 257, "level": 2}}]], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Arua Municipal Council", "40", "1", "2.5 %", "0", "0%", "39", "97.5 %"], ["**2**", "Entebbe Municipal Council", "37", "13", "35.1 %", "4", "10.8 %", "20", "54.1 %"], ["**3**", "Fort portal Municipal Council", "32", "18", "56.3 %", "5", "15.6 %", "9", "28.1 %"], ["**4**", "Gulu Municipal Council", "21", "1", "4.8 %", "0", "0%", "20", "95.2 %"], ["**5**", "Hoima Municipal Council", "30", "13", "43.3 %", "0", "0%", "17", "56.7 %"], ["**6**", "Jinja Municipal Council", "30", "13", "43.3 %", "4", "13.3 %", "13", "43.3 %"], ["**7**", "Kabale Municipal Council", "23", "12", "52.2 %", "2", "8.7%", "9", "39.1 %"], ["**8**", "Lira Municipal Council", "20", "4", "17.4 %", "3", "13.0 %", "13", "56.5 %"], ["**9**", "Masaka Municipal Council", "36", "10", "27.8 %", "4", "11.1 %", "22", "61.1 %"], ["**10**", "Mbale Municipal Council", "30", "5", "16.7 %", "0", "0%", "25", "83.3 %"], ["**11**", "Mbarara Municipal Council", "20", "6", "30%", "3", "15%", "11", "55%"], ["**12**", "Moroto Municipal Council", "31", "6", "19.4 %", "0", "0%", "25", "80.6 %"], ["**13**", "Soroti Municipal Council", "28", "10", "35.7 %", "1", "3.6%", "17", "60.7 %"], ["**14**", "Tororo Municipal Council", "34", "3", "8.8 %", "4", "11.8 %", "27", "79.4 %"], ["", "**Total**", "**412**", "**115**", "**27.9 %**", "**30**", "**7.3 %**", "**267**", "**64. 8%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity", "No. of recommendati ons issued (USMID & Non USMID)", "No. and % of recommendations fully implemented", "None", "No. and % of recommendations partially implemented", "None", "No. and % of recommendations not implemented", "None"], "type": "table"}}, {"content": "Fort Portal Municipal Council (at the time of audit) implemented the most recommendations \n(56.3%) compared the others, while four (4) Municipal Councils implemented none or \ninsignificant number of recommendations for USMID projects. These include; \ni) \nArua MC - 0/34 recommendations, \nii) \nGulu MC - 0/17 recommendations, \niii) \nMbale MC - 4/20 recommendations and \niv) \nMoroto MC - 1/21 recommendations \nThe low rate of implementation of recommendations undermines efforts to strengthen \naccountability and service delivery. \nI advised the PS/ST to institute mechanisms to ensure that Parliamentary recommendations arising from audit reports are followed up to ensure full implementation. \n240 \nc) Treasury Memoranda Audits in Progress \nI received the Treasury Memoranda on missions abroad and Local Governments for different \nfinancial years. By the time of reporting, the audits were in progress. The results will be included in my subsequent report. These were; \n\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014, \n2014/2015, 2015/2016 and 2016/2017 on the Uganda Missions Abroad. \n\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which \ncovers 219 Local Governments; 115 districts, 41 municipal councils and 63 town councils. \n241 \nAPPENDICES \nAPPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022 \nAppendix 1 a: Wage funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal Municipal Council (at the time of audit) implemented the most recommendations", "page": 257, "level": 2}}, [{"headings_0": {"content": "Fort Portal Municipal Council (at the time of audit) implemented the most recommendations", "page": 257, "level": 2}}], [{"headings_0": {"content": "insignificant number of recommendations for USMID projects. These include;", "page": 257, "level": 2}}], [{"headings_0": {"content": "i)", "page": 257, "level": 2}}], [{"headings_0": {"content": "i)", "page": 257, "level": 2}}], [{"headings_0": {"content": "ii)", "page": 257, "level": 2}}], [{"headings_0": {"content": "ii)", "page": 257, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 257, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 257, "level": 2}}], [{"headings_0": {"content": "iv)", "page": 257, "level": 2}}], [{"headings_0": {"content": "iv)", "page": 257, "level": 2}}], [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}], [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}], [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}], [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}], [{"headings_0": {"content": "c) Treasury Memoranda Audits in Progress", "page": 258, "level": 1}}], [{"headings_0": {"content": "I received the Treasury Memoranda on missions abroad and Local Governments for different", "page": 258, "level": 2}}], [{"headings_0": {"content": "I received the Treasury Memoranda on missions abroad and Local Governments for different", "page": 258, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "page": 258, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "page": 258, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "page": 258, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "page": 258, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "page": 258, "level": 2}}], [{"headings_0": {"content": "APPENDICES", "page": 259, "level": 3}}], [{"headings_0": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}]], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "21,275,985,774", "21,275,985,770", "100%", "20,628,693,548", "647,292,222", "97%"], ["2", "Agago DLG", "23,720,090,630", "23,720,090,626", "100%", "18,119,725,462", "5,600,365,164", "76%"], ["3", "Alebtong DLG", "16,372,975,211", "15,530,457,213", "95%", "14,606,498,985", "923,958,228", "94%"], ["4", "Amolatar DLG", "13,410,143,033", "13,410,143,032", "100%", "12,630,925,144", "779,217,888", "94%"], ["5", "Amudat DLG", "5,277,225,121", "5,288,394,151", "100%", "5,121,393,539", "167,000,612", "97%"], ["6", "Amuria DLG", "14,757,617,095", "14,384,377,171", "97%", "14,373,721,775", "10,655,396", "100%"], ["7", "Amuru DLG", "15,808,535,680", "15,808,535,679", "100%", "13,968,101,814", "1,840,433,865", "88%"], ["8", "Apac DLG", "18,866,246,967", "18,866,246,965", "100%", "16,539,304,013", "2,326,942,952", "88%"], ["9", "Arua DLG", "17,244,231,533", "17,244,231,530", "100%", "15,677,186,595", "1,567,044,935", "91%"], ["10", "Budaka DLG", "17,490,877,446", "17,490,877,448", "100%", "16,062,248,469", "1,428,628,979", "92%"], ["11", "Bududa DLG", "19,359,133,543", "18,759,133,541", "97%", "18,674,420,255", "84,713,286", "100%"], ["12", "Bugiri DLG", "29,053,929,346", "29,053,929,346", "100%", "25,818,069,854", "3,235,859,492", "89%"], ["13", "Bugweri DLG", "12,737,248,494", "12,737,248,494", "100%", "11,681,216,046", "1,056,032,448", "92%"], ["14", "BUHWEJU DLG", "9,716,893,839", "9,716,893,839", "100%", "9,716,893,839", "0", "100%"], ["15", "Buikwe DLG", "15,050,741,512", "15,050,741,510", "100%", "14,645,675,456", "405,066,054", "97%"], ["16", "BUKEDEA DLG", "19,281,732,995", "19,281,732,995", "100%", "19,253,000,000", "24,994,502", "100%"], ["17", "Bukomansimbi DLG", "14,119,104,701", "14,119,104,700", "100%", "12,687,928,606", "1,431,176,094", "90%"], ["18", "Bukwo DLG", "15,078,896,089", "15,078,896,088", "100%", "14,225,727,227", "853,168,861", "94%"], ["19", "Bulambuli DLG", "15,914,684,784", "15,914,684,784", "100%", "14,903,283,804", "1,011,400,980", "94%"], ["20", "Buliisa DLG", "9,585,889,206", "9,585,889,204", "100%", "8,479,115,922", "1,106,773,282", "88%"], ["21", "Bundibugyo DLG", "24,037,015,266", "24,036,984,522", "100%", "23,486,072,685", "550,911,837", "98%"], ["22", "Bunyangabu DLG", "14,555,406,953", "14,555,406,950", "100%", "12,485,873,507", "2,069,533,443", "86%"], ["23", "Bushenyi DLG", "25,324,509,221", "25,147,957,829", "99%", "24,471,900,421", "676,057,408", "97%"], ["24", "Busia DLG", "26,272,745,135", "26,202,822,541", "100%", "23,798,496,651", "2,404,325,890", "91%"], ["25", "Butaleja DLG", "24,647,473,789", "24,619,413,787", "100%", "23,119,345,643", "1,500,068,144", "94%"], ["26", "Butambala DLG", "18,285,313,750", "18,285,313,749", "100%", "16,064,692,206", "2,220,621,543", "88%"], ["27", "Butebo DLG", "11,414,167,444", "11,414,167,441", "100%", "11,000,157,979", "414,009,462", "96%"], ["28", "Buvuma DLG", "7,786,452,209", "7,786,235,982", "100%", "7,342,251,582", "443,984,400", "94%"], ["29", "Buyende DLG", "14,175,712,705", "14,175,712,705", "100%", "13,326,607,003", "849,105,702", "94%"], ["30", "Dokolo DLG", "14,856,047,801", "14,856,047,801", "100%", "14,856,047,801", "0", "100%"], ["31", "Gomba DLG", "13,834,517,245", "13,834,517,242", "100%", "12,786,005,430", "1,048,511,812", "92%"], ["32", "Gulu DLG", "22,043,000,902", "22,043,000,902", "100%", "16,788,060,472", "5,254,940,430", "76%"], ["33", "Hoima DLG", "14,549,869,548", "14,549,869,545", "100%", "14,057,752,153", "492,117,392", "97%"], ["34", "Ibanda DLG", "16,841,659,135", "16,841,659,135", "100%", "15,730,972,917", "1,110,686,218", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["35", "Iganga DLG", "29,074,379,781", "29,074,379,781", "100%", "28,220,513,692", "853,866,089", "97%"], ["36", "Isingiro DLG", "30,141,159,255", "30,141,159,255", "100%", "29,804,333,607", "336,825,648", "99%"], ["37", "Jinja DLG", "28,513,734,076", "28,513,734,073", "100%", "25,169,850,578", "3,343,883,495", "88%"], ["38", "KABALE DLG", "30,824,816,708", "30,824,816,550", "100%", "28,879,109,541", "1,945,707,009", "94%"], ["39", "Kabarole DLG", "16,157,894,627", "16,157,894,625", "100%", "13,712,299,802", "2,445,594,823", "85%"], ["40", "Kaberamaido DLG", "11,955,658,381", "11,955,658,381", "100%", "10,762,277,491", "1,193,380,890", "90%"], ["41", "Kagadi DLG", "24,343,694,650", "24,343,694,647", "100%", "19,683,167,007", "4,660,527,640", "81%"], ["42", "Kakumiro DLG", "15,813,256,152", "15,813,256,148", "100%", "11,717,577,177", "4,095,678,971", "74%"], ["43", "Kalaki DLG", "9,566,417,081", "9,225,181,440", "96%", "7,213,309,119", "2,011,872,321", "78%"], ["44", "Kalangala DLG", "10,643,092,809", "10,643,092,806", "100%", "10,207,542,193", "435,550,613", "96%"], ["45", "Kaliro DLG", "21,956,704,847", "21,956,704,843", "100%", "21,328,362,003", "628,342,840", "97%"], ["46", "Kalungu DLG", "18,720,704,896", "18,720,704,895", "100%", "17,540,574,068", "1,180,130,827", "94%"], ["47", "Kamuli DLG", "38,397,491,398", "38,397,491,396", "100%", "35,669,455,320", "2,728,036,076", "93%"], ["48", "Kamwenge DLG", "19,311,417,326", "19,311,417,322", "100%", "17,311,868,791", "1,999,548,531", "90%"], ["49", "KANUNGU DLG", "29,070,210,548", "29,070,209,852", "100%", "29,420,808,169", "-350,598,317", "101%"], ["50", "Kapchorwa DLG", "14,390,736,339", "13,880,262,907", "96%", "13,278,215,143", "602,047,764", "96%"], ["51", "Kapelebyong DLG", "8,139,318,283", "8,139,318,281", "100%", "6,182,866,152", "1,956,452,129", "76%"], ["52", "Kasanda DLG", "15,057,562,119", "15,057,562,117", "100%", "14,558,853,148", "498,708,969", "97%"], ["53", "Kasese DLG", "54,343,466,569", "54,343,466,567", "100%", "54,343,466,567", "0", "100%"], ["54", "Katakwi DLG", "17,623,605,265", "17,623,605,264", "100%", "17,422,018,731", "201,586,533", "99%"], ["55", "Kayunga DLG", "29,274,333,651", "29,274,333,651", "100%", "27,513,528,135", "1,760,805,516", "94%"], ["56", "Kazo DLG", "11,471,775,103", "11,471,775,103", "100%", "9,783,228,038", "1,688,547,065", "85%"], ["57", "Kibaale DLG", "13,019,324,232", "13,016,922,431", "100%", "11,883,756,754", "1,133,165,677", "91%"], ["58", "Kiboga DLG", "17,469,067,253", "17,469,067,252", "100%", "16,682,180,817", "786,886,435", "95%"], ["59", "Kibuku DLG", "15,948,680,423", "15,948,680,418", "100%", "15,437,732,169", "510,948,249", "97%"], ["60", "Kikuube DLG", "13,140,576,822", "13,140,576,822", "100%", "10,819,867,416", "2,320,709,406", "82%"], ["61", "Kiruhura DLG", "11,796,051,122", "11,796,051,119", "100%", "11,654,778,829", "141,272,290", "99%"], ["62", "Kiryandongo DLG", "18,440,086,055", "18,407,950,051", "100%", "15,811,997,552", "2,595,952,499", "86%"], ["63", "KISORO DLG", "31,179,977,457", "31,179,977,455", "100%", "30,425,337,300", "754,640,155", "98%"], ["64", "Kitagwenda DLG", "10,575,233,318", "10,575,233,318", "100%", "10,575,233,318", "0", "100%"], ["65", "Kitgum DLG", "22,530,731,282", "22,530,731,275", "100%", "21,938,662,396", "592,068,879", "97%"], ["66", "Koboko DLG", "13,879,570,999", "13,879,570,999", "100%", "13,099,661,264", "779,909,735", "94%"], ["67", "Kole DLG", "18,103,911,681", "18,103,911,681", "100%", "17,681,260,227", "422,651,454", "98%"], ["68", "Kumi DLG", "19,762,519,218", "19,762,519,218", "100%", "19,473,527,194", "288,992,024", "99%"], ["69", "Kwania DLG", "16,533,169,230", "16,533,169,229", "100%", "12,094,634,648", "4,438,534,581", "73%"], ["70", "Kween DLG", "12,704,718,745", "12,704,718,742", "100%", "12,287,976,346", "416,742,396", "97%"], ["71", "Kyankwanzi DLG", "16,704,783,737", "16,704,783,736", "100%", "15,699,227,921", "1,005,555,815", "94%"], ["72", "Kyegegwa DLG", "16,292,734,365", "16,292,734,364", "100%", "12,247,224,766", "4,045,509,598", "75%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["73", "Kyenjojo DLG", "23,970,046,591", "23,970,046,591", "100%", "23,007,362,204", "962,684,387", "96%"], ["74", "Kyotera DLG", "24,174,866,868", "24,174,866,867", "100%", "23,356,748,155", "818,118,712", "97%"], ["75", "Lamwo DLG", "11,984,323,910", "11,984,323,907", "100%", "10,492,318,855", "1,492,005,052", "88%"], ["76", "Lira DLG", "26,522,903,923", "26,522,903,919", "100%", "21,683,419,464", "4,839,484,455", "82%"], ["77", "Luuka DLG", "18,401,484,263", "18,401,484,263", "100%", "17,761,693,639", "639,790,624", "97%"], ["78", "Luwero DLG", "46,331,161,230", "46,331,161,229", "100%", "45,710,524,143", "620,637,086", "99%"], ["79", "Lwengo DLG", "19,333,094,646", "19,333,094,645", "100%", "18,562,007,203", "771,087,442", "96%"], ["80", "Lyantonde DLG", "11,184,524,017", "11,184,524,016", "100%", "10,816,081,122", "368,442,894", "97%"], ["81", "Madi-Okollo DLG", "11,376,849,365", "11,376,849,365", "100%", "9,896,924,970", "1,479,924,395", "87%"], ["82", "Manafwa DLG", "18,203,387,289", "18,203,387,289", "100%", "17,988,140,081", "215,247,208", "99%"], ["83", "Maracha DLG", "18,842,106,883", "18,578,070,217", "99%", "15,856,531,167", "2,721,539,050", "85%"], ["84", "Masaka DLG", "13,933,029,085", "13,933,029,084", "100%", "12,830,800,908", "1,102,228,176", "92%"], ["85", "Masindi DLG", "18,647,303,219", "18,647,303,213", "100%", "16,785,798,709", "1,861,504,504", "90%"], ["86", "Mayuge DLG", "27,490,915,125", "27,490,915,123", "100%", "27,354,911,792", "136,003,331", "100%"], ["87", "Mbale DLG", "28,632,307,089", "28,438,231,917", "99%", "27,324,583,982", "1,113,647,935", "96%"], ["88", "Mbarara DLG", "20,977,512,841", "20,977,512,841", "100%", "19,932,050,137", "1,045,462,704", "95%"], ["89", "Mitooma DLG", "19,600,888,251", "19,554,840,494", "100%", "18,649,823,932", "905,016,562", "95%"], ["90", "Mityana DLG", "22,321,206,446", "22,321,206,442", "100%", "21,938,232,369", "382,974,073", "98%"], ["91", "Moroto DLG", "9,794,417,292", "9,794,417,288", "100%", "7,979,169,707", "1,815,247,581", "81%"], ["92", "Moyo DLG", "15,629,773,798", "15,629,773,798", "100%", "15,535,223,243", "94,550,555", "99%"], ["93", "Mpigi DLG", "23,097,325,180", "23,097,325,179", "100%", "21,998,315,683", "1,099,009,496", "95%"], ["94", "Mubende DLG", "19,251,853,116", "19,251,853,116", "100%", "17,886,713,055", "1,365,140,061", "93%"], ["95", "Mukono DLG", "37,042,074,065", "37,042,074,063", "100%", "35,762,862,411", "1,279,211,652", "97%"], ["96", "Nakapiripirit DLG", "8,015,431,352", "7,946,716,446", "99%", "6,737,651,892", "1,209,064,554", "85%"], ["97", "Nakaseke DLG", "21,041,974,136", "21,041,974,134", "100%", "21,090,108,900", "-48,134,766", "100%"], ["98", "Nakasongola DLG", "20,337,859,061", "20,324,459,060", "100%", "20,206,732,974", "117,726,086", "99%"], ["99", "Namayingo DLG", "17,354,543,860", "17,291,909,473", "100%", "15,544,560,031", "1,747,349,442", "90%"], ["100", "Namisindwa DLG", "17,181,214,818", "17,181,214,818", "100%", "16,646,642,549", "460,470,348", "97%"], ["101", "Namutumba DLG", "20,495,416,909", "20,495,416,909", "100%", "19,132,547,587", "1,362,869,322", "93%"], ["102", "Napak DLG", "9,537,111,166", "9,537,245,300", "100%", "8,751,352,032", "785,893,268", "92%"], ["103", "Nebbi DLG", "22,727,411,267", "22,727,411,263", "100%", "21,245,113,420", "1,482,297,843", "93%"], ["104", "Ngora DLG", "12,991,399,015", "12,991,399,014", "100%", "12,803,000,000", "188,399,014", "99%"], ["105", "Ntoroko DLG", "14,305,648,823", "14,305,648,823", "100%", "11,238,623,906", "3,067,024,917", "79%"], ["106", "Ntungamo DLG", "38,932,143,477", "38,932,143,477", "100%", "37,762,453,879", "1,169,689,598", "97%"], ["107", "Nwoya DLG", "13,120,716,805", "13,120,716,801", "100%", "11,441,968,812", "1,678,747,989", "87%"], ["108", "Obongi DLG", "7,783,955,441", "7,783,955,441", "100%", "5,870,473,221", "1,913,482,220", "75%"], ["109", "Omoro DLG", "17,832,400,482", "17,832,400,480", "100%", "16,596,098,934", "1,236,301,546", "93%"], ["110", "Otuke DLG", "11,029,204,450", "11,029,204,449", "100%", "10,970,229,597", "58,974,852", "99%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["111", "Oyam DLG", "28,362,194,271", "28,362,194,269", "100%", "26,395,664,569", "1,966,529,700", "93%"], ["112", "Pader DLG", "21,201,482,940", "21,201,482,935", "100%", "19,918,810,401", "1,282,672,534", "94%"], ["113", "Pakwach DLG", "13,565,531,254", "13,565,531,254", "100%", "11,023,025,200", "2,542,506,054", "81%"], ["114", "Pallisa DLG", "26,644,278,619", "25,281,617,494", "95%", "24,812,457,725", "469,159,769", "98%"], ["115", "Rakai DLG", "28,465,494,541", "28,465,110,406", "100%", "28,461,505,553", "3,604,853", "100%"], ["116", "Rubanda DLG", "20,962,602,894", "20,956,595,340", "100%", "20,955,595,340", "1,000,000", "100%"], ["117", "RUBIRIZI DLG", "12,005,850,956", "11,946,770,836", "100%", "11,656,902,395", "289,868,441", "98%"], ["118", "Rukiga DLG", "18,060,510,068", "18,057,376,828", "100%", "15,787,174,089", "2,270,202,739", "87%"], ["119", "RUKUNGIRI DLG", "34,985,836,675", "34,985,836,675", "100%", "34,027,825,621", "958,011,054", "97%"], ["120", "RWAMPARA DLG", "16,187,299,689", "16,187,299,689", "100%", "12,621,237,429", "3,566,062,260", "78%"], ["121", "Sembabule DLG", "21,119,962,052", "21,119,950,222", "100%", "20,771,717,621", "348,232,601", "98%"], ["122", "Serere DLG", "21,880,221,759", "21,880,221,757", "100%", "20,701,324,032", "1,178,897,725", "95%"], ["123", "Sheema DLG", "19,948,054,140", "19,948,054,140", "100%", "17,873,167,111", "2,074,887,029", "90%"], ["124", "Sironko DLG", "22,888,775,100", "22,888,775,100", "100%", "22,881,244,332", "7,530,768", "100%"], ["125", "Soroti DLG", "20,648,302,625", "20,648,302,625", "100%", "18,996,422,961", "1,651,879,664", "92%"], ["126", "Terego DLG", "17,538,401,731", "17,538,401,731", "100%", "11,006,267,990", "6,532,133,741", "63%"], ["127", "Tororo DLG", "42,378,183,779", "40,541,864,234", "96%", "37,241,404,538", "3,300,459,696", "92%"], ["128", "Wakiso DLG", "43,297,839,517", "43,297,839,354", "100%", "42,505,215,247", "792,624,107", "98%"], ["129", "Yumbe DLG", "26,589,448,687", "26,589,448,687", "100%", "24,095,881,046", "2,493,567,641", "91%"], ["130", "Zombo DLG", "18,033,649,862", "18,033,649,862", "100%", "15,031,054,357", "3,002,595,505", "83%"], ["", "", "2,539,812,346,618", "2,532,930,356,423", "100%", "2,356,575,342,414", "176,355,014,007", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "Appendix 1 b: Ineligible staff", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Abim DLG", "3", "63,473,760", "", "44", "Kagadi DLG", "1", "24,001,280", "", "87", "Madi-Okolo", "1", "41,098,360"], ["2", "Agago DLG", "8", "160,997,644", "", "45", "Kakumiro DLG", "12", "315,455,31 8", "", "88", "Manafwa DLG", "2", "68,063,022"], ["3", "Alebtong DLG", "1", "36,854,776", "", "46", "KalangalaDLG", "7", "337,628,32 7", "", "89", "Masaka DLG", "5", "161,333,036"], ["4", "Amolatar DLG", "29", "1,162,044,694", "", "47", "Kaliro DLG", "2", "50,196,866", "", "90", "Mayuge DLG", "3", "101,087,705"], ["5", "Amuria DLG", "8", "135,317,483", "", "48", "Kalungu DLG", "2", "72,964,818", "", "91", "Mbale DLG", "16", "522,257,654"], ["6", "Amuru DLG", "4", "123,939,231", "", "49", "Kamuli MC", "2", "167,792,42 0", "", "92", "Mbarara City", "1", "8,580,576"], ["7", "Apac DLG", "2", "15,816,992", "", "50", "Kanungu DLG", "20", "572,263,88 3", "", "93", "Mitooma DLG", "1", "9,157,676"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staff", "Gross Amount"], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["8", "Apac MC", "4", "72,508,691", "", "51", "Kapchorwa", "1", "43,463,017", "", "94", "Mityana DLG", "2", "80,820,392"], ["9", "Arua City", "2", "62,817,339", "", "52", "KapchorwaDLG", "1", "12,125,971", "", "95", "Moroto", "1", "94,312,080"], ["10", "Arua DLG", "8", "180,124,087", "", "53", "Kapchorwa MC", "4", "190,104,98 6", "", "96", "Moyo DLG", "2", "55,247,825"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staff", "Gross Amount"], "type": "table"}}, {"content": [["8", "Apac MC", "4", "72,508,691", "", "51", "Kapchorwa", "1", "43,463,017", "", "94", "Mityana DLG", "2", "80,820,392"], ["9", "Arua City", "2", "62,817,339", "", "52", "KapchorwaDLG", "1", "12,125,971", "", "95", "Moroto", "1", "94,312,080"], ["10", "Arua DLG", "8", "180,124,087", "", "53", "Kapchorwa MC", "4", "190,104,98 6", "", "96", "Moyo DLG", "2", "55,247,825"], ["11", "Budaka DLG", "1", "40,620,256", "", "54", "KapelebyongDL G", "8", "103,116,78 1", "", "97", "Mpigi DLG", "23", "1,071,320,831"], ["12", "Bududa DLG", "4", "174,251,122", "", "55", "Kasese DLG", "9", "226,994,72 9", "", "98", "Mubende Municipa l", "1", "2,452,632"], ["13", "Bugiri DLG", "2", "66,332,339", "", "56", "Kasese MC", "4", "110,117,58 7", "", "99", "Mukono DLG", "2", "95,369,082"], ["14", "Bugiri MC", "5", "89,963,174", "", "57", "Kassanda DLG", "5", "196,849,90 8", "", "100", "Nakapiripiriti DLG", "11", "249,079,055"], ["15", "Bugweri DLG", "3", "119,012,668", "", "58", "Katakwi DLG", "33", "537,829,66 6", "", "101", "Nakaseke DLG", "5", "148,568,347"], ["16", "Buhweju DLG", "2", "113,980,979", "", "59", "Kayunga DLG", "11", "310,909,94 8", "", "102", "Nakasongola DLG", "7", "183,397,062"], ["17", "Buikwe DLG", "2", "87,770,347", "", "60", "Kazo DLG", "2", "49,564,798", "", "103", "Namisindwa DLG", "1", "24,691,998"], ["18", "Bukedea DLG", "9", "252,299,333", "", "61", "Kibaale DLG", "1", "33,874,924", "", "104", "Namutumba DLG", "2", "14,421,931"], ["19", "Bukomansimbi DLG", "3", "131,498,679", "", "62", "Kiboga DLG", "16", "691,792,38 2", "", "105", "Nansana Mc", "1", "53,681,015"], ["20", "Bukwo DLG", "2", "73,236,828", "", "63", "Kibuku DLG", "4", "115,103,02 8", "", "106", "Napak DLG", "1", "20,081,640"], ["21", "Bulambuli DLG", "1", "41,070,267", "", "64", "Kiira Mc", "1", "37,304,444", "", "107", "Ngora DLG", "2", "77,347,671"], ["22", "Bundibugyo DLG", "1", "63,229,436", "", "65", "Kiruhura DLG", "2", "79,651,751", "", "108", "Njeru MC", "1", "48,916,164"], ["23", "Bunyangabu DLG", "2", "19,317,012", "", "66", "Kiryandongo", "1", "36,466,122", "", "109", "Ntoroko DLG", "1", "21,155,736"], ["24", "Busia DLG", "2", 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"Under payment of salaries", "No. of pensioner s who were underpaid", "Under payment of pension", "No. of pensioner s who were underpaid", "Under payment of gratuity", "Total No. of staff/pensioner s who were underpaid", "Under payment of salaries pension and gratuity"], "type": "table"}}, {"content": "252", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 d: Under payment of Salaries, pension and gratuity", "page": 266, "level": 2}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["112", "Soroti DLG", "21", "15,324,596", "188", "140,522,267", "6", "23,802,065", "215", "179,648,928"], ["113", "Terego DLG", "96", "130,798,898", "11", "13,187,310", "3", "3,850,503", "110", "147,836,711"], ["114", "Tororo DLG", "10", "7,972,574", "43", "63,172,825", "-", "-", "53", "71,145,399"], ["115", "Wakiso DLG", "-", "-", "-", "-", "15", "577,145,734", "15", "577,145,734"], ["116", "Yumbe DLG", "-", "-", "37", 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"0", "0", "0", "0"], ["71", "Sironko DLG", "0", "692,077", "0", "411,656", "119,713", "0", "0", "133,946"], ["72", "Soroti DLG", "206,660,833", "0", "0", "1,309,602", "0", "1,638,969", "76,565", "0"], ["73", "Terego DLG", "0", "36,952,586", "0", "10,662,940", "29,011,783", "0", "296,047", "0"], ["74", "Zombo DLG", "212,128,102", "0", "24,464,077", "0", "132,200,831", "0", "7,960,021", "0"], ["", "**Total**", "**1,501,880,713**", "**5,470,375,842**", "**2,583,748,085**", "**451,598,859**", "**902,686,464**", "**1,611,519,228**", "**25,570,435**", "**164,418,625**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Over remittance of PAYE", "Under- remittance of PAYE", "Over remittance of LST", "Under- remittance of LST", "Over remittance of loans", "Under- remittance of loans", "Over remittance of other payroll deductions (union and association contributio ns, etc)", "Under- remittance of other payroll deductions (union and association contribution s, etc)"], "type": "table"}}, {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity \n259", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}, [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}]], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Alebtong DLG", "19", "40,687,200", "13,300,960", "0", "0", "0"], ["2", "Amolatar DLG", "0", "0", "0", "", "38,469,600", "10,917,729"], ["3", "Amudat DLG", "0", "21,710,400", "7,772,520", "0", "0", "0"], ["4", "Amuria DLG", "0", "0", "0", "0", "12,723,997", "12,723,997"], ["5", "Amuru DLG", "0", "42,540,000", "11,911,080", "0", "0", "0"], ["6", "Arua DLG", "0", "6,178,846", "1,853,653", "0", "0", "0"], ["7", "Budaka DLG", "0", "", "", "19", "3,845,140", "3,583,813"], ["8", "Bududa DLG", "0", "45,511,200", "13,562,160", "0", "0", "0"], ["9", "Bukedea DLG", "23", "44,402,400", "13,709,520", "0", "0", "0"], ["10", "Bukomansimbi DLG", "0", "0", "0", "15", "39,268,846", "11,196,171"], ["11", "Buliisa DLG", "0", "35,503,200", "10,745,760", "0", "0", "0"], ["12", "Butebo DLG", "12", "37,808,861", "10,819,458", "0", "0", "0"], ["13", "Dokolo DLG", "0", "27,409,800", "7,815,060", "0", "0", "0"], ["14", "Hoima DLG", "0", "37,758,046", "11,329,114", "0", "0", "0"], ["15", "Kagadi DLG", "0", "71,100,000", "20,757,360", "0", "0", "0"], ["16", "Kakumiro DLG", "0", "63,930,046", "19,273,814", "0", "0", "0"], ["17", "Kalaki DLG", "17", "41,105,630", "12,540,089", "0", "0", "0"], ["18", "Kalangala DLG", "0", "38,715,646", "11,264,534", "0", "0", "0"], ["19", "Kaliro DLG", "13", "33,682,846", "10,205,854", "0", "0", "0"], ["20", "Kanungu DLG", "1", "5,603,200", "899,550", "0", "0", "0"], ["21", "Kapelebyong DLG", "0", "0", "0", "0", "42,784,800", "14,350,840"], ["22", "Kasese DLG", "1", "1,837,200", "106,200", "0", "0", "0"], ["23", "Katakwi DLG", "26", "55,030,846", "16,604,054", "0", "0", "0"], ["24", "Kibaale DLG", "4", "36,656,860", "2,471,538", "2", "10,000,000", "560,000"], ["25", "Kiboga DLG", "0", "36,656,860", "2,471,538", "0", "0", "0"], ["26", "Kibuku DLG", "0", "51,157,661", "15,442,098", "0", "0", "0"], ["27", "Kiruhura DLG", "0", "40,775,260", "14,181,682", "0", "0", "0"], ["28", "Kween DLG", "1", "4,119,230", "1,235,769", "0", "0", "0"], ["29", "Kyankwanzi DLG", "24", "53,959,646", "7,884,694", "0", "0", "0"], ["30", "Kyegegwa DLG", "0", "51,157,661", "15,344,098", "0", "0", "0"], ["31", "Kyenjojo DLG", "2", "3,715,200", "1,114,560", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of political leaders and commissioners not subjected to PAYE", "Amount of DPOL and DSC gratuity not subject to PAYE", "PAYE not deducted", "No. of political leaders and commissioners not subjected to PAYE on IPPS but deducted and remitted off the payroll", "Amount of DPOL and DSC gratuity not subject to PAYE on IPPS but deducted and remitted off the payroll", "PAYE deducted and remitted off the payroll"], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["32", "Lyantonde DLG", "7", "13,018,800", "1,383,330", "0", "0", "0"], ["33", "Madi0Okollo DLG", "0", "0", "0", "14", "35,914,846", "3,465,801"], ["34", "Maracha DLG", "0", "74,312,446", "2,233,558", "0", "0", "0"], ["35", "Mayuge DLG", "0", "35,503,200", "6,674,560", "0", "0", "0"], ["36", "Mbarara DLG", "0", "13,429,246", "3,583,813", "0", "0", "0"], ["37", "Mityana DLG", "7", "11,505,600", "1,546,800", "0", "0", "0"], ["38", "Moroto DLG", "0", "0", "0", "0", "46,708,060", "14,107,218"], ["39", "Mpigi DLG", "0", "45,037,245", "20,555,147", "0", "0", "0"], ["40", "Mukono DLG", "23", "36,656,860", "2,471,538", "0", "0", "0"], ["41", "Nakapiripirit DLG", "0", "4,119,230", "1,652,673", "0", "0", "0"], ["42", "Nakaseke DLG", "0", "0", "14,903,640", "0", "0", "0"], ["43", "Namutumba DLG", "1", "6,178,846", "1,951,654", "0", "0", "0"], ["44", "Ngora DLG", "1", "6,178,846", "1,436,749", "0", "0", "0"], ["45", "Obongi DLG", "0", "37,918,984", "11,271,395", "0", "0", "0"], ["46", "Pallisa DLG", "0", "30,701,600", "7,763,210", "0", "0", "0"], ["47", "Rubirizi DLG", "17", "39,476,400", "11,808,720", "0", "0", "0"], ["48", "Serere DLG", "0", "0", "0", "0", "209,789,813", "41,534,545"], ["49", "Sheema DLG", "1", "3,330,400", "901,120", "0", "0", "0"], ["50", "Soroti DLG", "19", "46,131,646", "12,082,340", "0", "0", "0"], ["51", "Yumbe DLG", "0", "20,560,702", "6,262,010", "0", "0", "0"], ["", "Total", "219", "1,352,773,796", "363,098,974", "50", "439,505,102", "112,440,114"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of political leaders and commissioners not subjected to PAYE", "Amount of DPOL and DSC gratuity not subject to PAYE", "PAYE not deducted", "No. of political leaders and commissioners not subjected to PAYE on IPPS but deducted and remitted off the payroll", "Amount of DPOL and DSC gratuity not subject to PAYE on IPPS but deducted and remitted off the payroll", "PAYE deducted and remitted off the payroll"], "type": "table"}}, {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "2", "1,257,342", "3,528,740", "0", "0", "0"], ["2", "Apac DLG", "1", "0", "31,990,188", "0", "0", "0"], ["3", "Arua DLG", "7", "13,712,209", "19,986,825", "12", "2,228,079", "3,186,751"], ["4", "Bududa DLG", "7", "2,893,388", "0", "16", "189,197", "1,102,663"], ["5", "Bugiri DLG", "5", "66,275,774", "32,300,364", "3", "797,536", "5,891,178"], ["6", "Bugweri DLG", "5", "21,597,796", "288,000", "0", "0", "0"], ["7", "Bukomansimbi DLG", "1", "2,073,619", "3,769,815", "1", "23,040", "41,887"], ["8", "Bukwo DLG", "1", "0", "876,008", "1", "0", "537,813"], ["9", "Buliisa DLG", "2", "5,807,914", "0", "2", "45,477", "0"], ["10", "Gulu DLG", "3", "2,325,648", "1,411,474", "2", "0", "8,172,877"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of pensioners with inaccurate computation of gratuity", "Under payment arising from inaccurate computation of gratuity", "Over payment arising from inaccurate computation of gratuity", "No. of pensioners with inaccurate computation of pension", "Under payment arising from inaccurate computation of pension", "Over payment arising from inaccurate computation of pension"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11", "Katakwi DLG", "7", "22,571,164", "20,949,565", "7", "2,175,600", "0"], ["12", "Kiboga DLG", "4", "1,893,498", "0", "4", "326,173", "0"], ["13", "Kikuube DLG", "5", "7,908,859", "24,438,088", "6", "88,634", "256,233"], ["14", "Kiryandongo DLG", "12", "37,442,310", "5,990,065", "1", "269,741", "0"], ["15", "Kitgum DLG", "6", "2,976,777", "0", "3", "167,283", "0"], ["16", "Koboko DLG", "6", "4,509,870", "1,189,700", "0", "0", "0"], ["17", "Kyankwanzi DLG", "5", "0", "472,181", "0", "0", "0"], ["18", "Kyotera DLG", "14", "4,796,691", "631,238", "20", "26,431,230", "3,361,191"], ["19", "Lamwo DLG", "2", "4,550,166", "1,302,142", "2", "1,245,660", "0"], ["20", "Lwengo DLG", "8", "776,331", "2,430,141", "8", "105,051", "512,757"], ["21", "Lyantonde DLG", "1", "2,262,466", "0", "1", "50,278", "0"], ["22", "Madi0Okollo DLG", "3", "0", "1,729,513", "2", "0", "2,269,386"], ["23", "Masindi DLG", "20", "55,896,349", "23,011,404", "21", "628,379", "255,682"], ["24", "Mubende DLG", "4", "59,371,898", "0", "5", "24,832,927", "0"], ["25", "Mukono DLG", "17", "54,884,324", "49,065,820", "0", "0", "0"], ["26", "Namisindwa DLG", "28", "13,563,515", "2,319,952", "28", "395,935", "420,120"], ["27", "Namutumba DLG", "3", "0", "14,892,594", "2", "0", "157,645"], ["28", "Napak DLG", "2", "349,287", "8,902,518", "0", "0", "0"], ["29", "Omoro DLG", "11", "9,599,685", "2,008,334", "11", "106,664", "22,315"], ["30", "Pakwach DLG", "3", "7,664,267", "5,567,181", "3", "84,252", "4,024,152"], ["31", "Pallisa DLG", "5", "1,062,400", "1,486,749", "5", "613,916", "11,804"], ["32", "Rubirizi DLG", "1", "21,904,611", "0", "4", "875,070", "0"], ["33", "Sironko DLG", "8", "2,781,855", "632,440", "9", "182,918", "2,180,651"], ["34", "Terego DLG", "3", "3,850,502", "0", "3", "79,460", "0"], ["35", "Tororo DLG", "2", "0", "9,346,921", "19", "0", "21,257,937"], ["36", "Wakiso DLG", "1", "53,862", "0", "0", "0", "0"], ["37", "Yumbe DLG", "7", "6,056,595", "5,945,586", "0", "0", "0"], ["", "**Total**", "**222**", "**442,670,972**", "**276,463,546**", "**201**", "**61,942,500**", "**53,663,042**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of pensioners with inaccurate computation of gratuity", "Under payment arising from inaccurate computation of gratuity", "Over payment arising from inaccurate computation of gratuity", "No. of pensioners with inaccurate computation of pension", "Under payment arising from inaccurate computation of pension", "Over payment arising from inaccurate computation of pension"], "type": "table"}}, {"content": "262 \nAppendix 1 i: Delayed access and removal", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}, [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}]], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Adjumani DLG", "75", "", "11", "41,825,767", "5", "0", "5", "191,552,907", "0", "0", "0"], ["2", "Agago DLG", "29", "3", "0", "0", "9", "51", "1", "6,535,930", "8", "7", "14,470,403"], ["3", "Alebtong DLG", "17", "4", "14", "13,229,127", "2", "5", "2", "2,705,671", "1", "3", "2,823,002"], ["4", "Amolatar DLG", "9", "1", "9", "15,213,034", "6", "1", "6", "17,112,541", "8", "4", "7,063,729"], ["5", "Amudat DLG", "10", "2", "3", "919,776", "1", "24", "1", "2,266,678", "9", "11", "6,123,981"], ["6", "Amuria DLG", "54", "12", "0", "0", "7", "3", "7", "7,014,100", "4", "7", "17,539,906"], ["7", "Amuru DLG", "11", "3", "0", "0", "39", "6", "34", "", "15", "24", "36,600,909"], ["8", "Apac DLG", "66", "4", "8", "35,473,604", "10", "5", "10", "19,479,285", "12", "8", "30,004,274"], ["9", "Arua DLG", "4", "3", "0", "0", "15", "110", "21", "133,398,427", "0", "0", "0"], ["10", "Budaka DLG", "0", "0", "0", "0", "8", "1", "8", "9,144,554", "4", "", "3,606,481"], ["11", "Bududa DLG", "40", "3", "0", "0", "39", "25", "0", "0", "0", "0", "0"], ["12", "Bugiri DLG", "28", "1", "0", "0", "24", "2", "6", "15,006,365", "16", "2", "16,746,826"], ["13", "Bugweri DLG", "0", "0", "0", "0", "10", "3", "10", "3,293,092", "20", "3", "20,180,820"], ["14", "Buikwe DLG", "4", "4", "2", "811,412", "9", "4", "0", "0", "4", "3", "3,108,770"], ["15", "Bukedea DLG", "88", "2", "7", "1,056,509", "14", "10", "7", "26,002,978", "4", "4", "6,249,830"], ["16", "Bukomansimbi DLG", "0", "0", "11", "6,341,595", "9", "8", "0", "0", "1", "1", "328,631"], ["17", "Bulambuli DLG", "23", "2", "0", "0", "17", "1", "0", "0", "2", "2", "1,890,278"], ["18", "Buliisa DLG", "5", "0", "5", "2,571,831", "4", "3", "5", "9,344,438", "0", "0", "0"], ["19", "Bundibugyo DLG", "0", "0", "0", "0", "4", "14", "0", "0", "7", "3", "5,807,914"], ["20", "Bunyangabu DLG", "4", "3", "1", "384,294", "8", "1", "0", "0", "1", "1", "350,258"], ["21", "Bushenyi DLG", "10", "2", "6", "10,499,223", "3", "2", "3", "3,463,621", "5", "3", "4,899,863"], ["22", "Busia DLG", "65", "10", "0", "0", "28", "10", "20", "16,939,486", "19", "12", "25,074,073"], ["23", "Butaleja DLG", "25", "1", "", "", "", "", "", "", "3", "6", "1,856,100"], ["24", "Butambala DLG", "7", "3", "0", "0", "0", "0", "0", "0", "3", "6", "2,247,315"], ["25", "Butebo DLG", "27", "7", "0", "0", "8", "2", "0", "0", "15", "2", "15,180,497"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["26", "Buvuma DLG", "28", "2", "0", "0", "0", "0", "0", "0", "3", "2", "2,108,118"], ["27", "Buyende DLG", "9", "3", "8", "15,530,331", "16", "4", "16", "12,408,972", "", "", ""], ["28", "Dokolo DLG", "2", "9", "0", "0", "9", "8", "0", "0", "5", "2", "4,038,474"], ["29", "Gomba DLG", "28", "2", "11", "16,039,658", "4", "16", "0", "0", "2", "5", "4,191,898"], ["30", "Gulu DLG", "0", "0", "0", "0", "0", "0", "0", "0", "5", "5", "8,073,588"], ["31", "Hoima DLG", "12", "4", "8", "4,353,766", "18", "65", "12", "16,610,474", "9", "1", "5,407,462"], ["32", "Ibanda DLG", "0", "0", "0", "0", "8", "7", "0", "0", "2", "2", "2,667,772"], ["33", "Iganga DLG", "47", "2", "46", "29,675,874", "6", "3", "6", "8,900,893", "4", "2", "1,828,155"], ["34", "Jinja DLG", "29", "3", "0", "0", "24", "5", "", "", "4", "1", "2,207,975"], ["35", "Kabale DLG", "124", "2", "0", "0", "7", "1", "1", "2,297,466", "4", "4", "9,871,509"], ["36", "Kabarole DLG", "10", "2", "0", "0", "1", "1", "0", "0", "3", "1", "702,856"], ["37", "Kaberamaido DLG", "172", "3", "12", "52,473,454", "10", "10", "10", "297,871", "2", "1", "2,773,761"], ["38", "Kagadi DLG", "105", "0", "0", "0", "10", "4", "3", "942,137", "20", "5", "34,895,609"], ["39", "Kakumiro DLG", "12", "3", "66", "74,033,793", "4", "3", "5", "3,443,014", "12", "10", "15,518,066"], ["40", "Kalaki DLG", "20", "1", "0", "0", "1", "17", "0", "0", "1", "11", "1,199,736"], ["41", "Kalangala DLG", "16", "1", "16", "30,122,334", "3", "13", "0", "0", "0", "0", "0"], ["42", "Kaliro DLG", "43", "4", "0", "0", "11", "5", "0", "0", "6", "3", "11,466,319"], ["43", "Kalungu DLG", "15", "1", "0", "0", "5", "26", "0", "0", "0", "0", "0"], ["44", "Kamuli DLG", "28", "4", "8", "5,352,558", "22", "1", "22", "4,159,714", "", "", ""], ["45", "Kamwenge DLG", "72", "1", "3", "2,732,041", "6", "2", "6", "5,744,846", "5", "2", "6,125,172"], ["46", "Kanungu DLG", "12", "3", "12", "5,430,339", "8", "5", "0", "0", "4", "3", "4,936,460"], ["47", "Kapchorwa DLG", "", "", "", "", "17", "", "17", "25,082,986", "5", "", "2,578,750"], ["48", "Kapelebyong DLG", "2", "5", "2", "3,155,787", "6", "2", "3", "15,984,791", "3", "1", "1,814,999"], ["49", "Kasanda DLG", "9", "1", "", "", "9", "1", "0", "0", "8", "3", "10,652,062"], ["50", "Kasese DLG", "10", "2", "10", "11,596,763", "7", "2", "3", "2,658,026", "4", "2", "6,663,973"], ["51", "Katakwi DLG", "9", "7", "4", "42,998,527", "12", "5", "8", "6,381,807", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising 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["54", "Kibaale DLG", "80", "2", "11", "11,596,763", "8", "2", "8", "9,249,075", "8", "4", "6,123,981"], ["55", "Kiboga DLG", "12", "7", "8", "17,227,243", "5", "5", "2", "1,544,932", "5", "2", "5,318,049"], ["56", "Kibuku DLG", "17", "4", "", "", "4", "2", "0", "0", "5", "4", "9,783,264"], ["57", "Kikuube DLG", "24", "9", "25", "55,489,300", "10", "6", "6", "4,109,070", "17", "6", "16,421,978"], ["58", "Kiruhura DLG", "44", "3", "9", "12,186,896", "5", "14", "0", "0", "0", "0", "0"], ["59", "Kiryandongo DLG", "5", "0", "5", "6,716,685", "17", "1", "10", "65,703,667", "9", "3", "13,937,711"], ["60", "Kisoro DLG", "19", "5", "0", "0", "5", "3", "0", "0", "3", "5", "6,101,105"], ["61", "Kitagwenda DLG", "4", "2", "3", "11,369,295", "5", "1", "0", "0", "0", "0", "0"], ["62", "Kitgum DLG", "34", "0", "0", "0", "2", "1", "0", "2,460,449", "2", "1", "1,054,211"], ["63", "Koboko DLG", "44", "2", "35", "49,045,202", "0", "0", "0", "0", "5", "3", "5,976,116"], ["64", "Kole DLG", "0", "0", "0", "0", "7", "2", "0", "0", "1", "12", "1,954,864"], ["65", "Kumi DLG", "451", "10", "0", "0", "3", "10", "0", "0", "8", "12", "15,715,785"], ["66", "Kwania DLG", "27", "1", "26", "34,431,052", "8", "0", "0", "0", "3", "5", "7,305,327"], ["67", "Kween DLG", "0", "0", "0", "0", "4", "3", "0", "0", "1", "2", "359,225"], ["68", "Kyankwanzi DLG", "144", "3", "121", "255,016,293", "8", "2", "16", "6,007,295", "20", "4", "25,623,734"], ["69", "Kyegegwa DLG", "150", "1", "150", "74,952,600", "6", "2", "2", "2,341,518", "5", "2", "5,417,265"], ["70", "Kyenjojo DLG", "1", "6", "1", "4,545,328", "7", "3", "7", "4,114,211", "0", "0", "0"], ["71", "Kyotera DLG", "8", "3", "1", "4,621,212", "2", "1", "0", "0", "0", "0", "0"], ["72", "Lamwo DLG", "15", "1", "11", "6,716,685", "3", "0", "0", "0", "2", "3", "3,573,149"], ["73", "Lira DLG", "0", "0", "0", "0", "8", "1", "8", "26,444,576", "10", "4", "16,067,592"], ["74", "Luuka DLG", "0", "0", "0", "0", "1", "1", "0", "2,342,700", "5", "3", "6,852,439"], ["75", "Luwero DLG", "80", "2", "15", "71,933,587", "8", "3", "10", "12,959,364", "7", "5", "12,799,031"], ["76", "Lwengo DLG", "85", "3", "13", "27,770,510", "8", "5", "8", "9,389,047", "4", "3", "3,036,979"], ["77", "Lyantonde DLG", "8", "3", "7", "7,228,968", "21", "36", "21", "144,602,074", "22", "16", "42,805,698"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["78", "Madi-Okollo DLG", "45", "1", "11", "12,702,348", "8", "31", "11", "21,597,119", "16", "16", "6,109,572"], ["79", "Manafwa DLG", "0", "0", "0", "0", "19", "0", "19", "76,387,354", "4", "0", "6,670,233"], ["80", "Maracha DLG", "77", "3", "67", "57,832,046", "0", "0", "0", "0", "0", "0", "0"], ["81", "Masaka DLG", "0", "0", "0", "0", "3", "3", "0", "0", "0", "0", "0"], ["82", "Masindi DLG", "17", "10", "12", "18,537,950", "19", "55", "4", "26,034,565", "12", "2", "1,260,420"], ["83", "Mayuge DLG", "56", "2", "0", "0", "15", "10", "0", "0", "5", "1", "2,996,268"], ["84", "Mbale DLG", "19", "4", "19", "43,972,694", "0", "0", "0", "0", "18", "4", "24,881,192"], ["85", "Mbarara DLG", "35", "4", "28", "35,938,827", "3", "4", "3", "31,485,033", "3", "0", "3,560,705"], ["86", "Mitooma DLG", "11", "3", "13", "52,189,312", "8", "2", "6", "14,518,516", "6", "2", "2,282,431"], ["87", "Mityana DLG", "91", "4", "2", "7,005,762", "8", "4", "", "15,588,842", "8", "12", "18,426,582"], ["88", "Moroto DLG", "6", "1", "0", "0", "0", "0", "0", "0", "12", "7", "5,757,367"], ["89", "Moyo DLG", "21", "4", "13", "28,938,420", "5", "3", "8", "5,504,882", "0", "0", "0"], ["90", "Mpigi DLG", "21", "2", "4", "4,306,754", "16", "1", "9", "4,812,599", "2", "1", "938,781"], ["91", "Mubende DLG", "20", "3", "8", "13,428,190", "22", "25", "0", "0", "0", "0", "0"], ["92", "Mukono DLG", "16", "3", "15", "37,002,744", "8", "2", "8", "28,274,618", "12", "6", "24,466,376"], ["93", "Nakapiripirit DLG", "7", "6", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["94", "Nakaseke DLG", "16", "2", "0", "0", "0", "0", "0", "0", "9", "9", "32,768,000"], ["95", "Nakasongola DLG", "13", "1", "13", "3,272,106", "3", "15", "3", "5,179,639", "3", "1", "2,025,509"], ["96", "Namayingo DLG", "65", "4", "0", "0", "12", "4", "0", "0", "4", "4", "2,239,481"], ["97", "Namisindwa DLG", "49", "2", "0", "0", "0", "0", "0", "0", "7", "6", "9,616,642"], ["98", "Namutumba DLG", "133", "4", "103", "149,303,319", "11", "10", "0", "0", "9", "5", "8,093,192"], ["99", "Napak DLG", "29", "5", "46", "99,440,472", "2", "2", "0", "0", "2", "2", "4,065,777"], ["100", "Nebbi DLG", "4", "3", "", "0", "0", "0", "0", "0", "21", "14", "17,348,048"], ["101", "Ngora DLG", "44", "3", "58", "367,171,329", "8", "4", "12", "21,907,261", "13", "5", "15,468,299"], ["102", "Ntoroko DLG", "0", "0", "0", "0", "3", "0", "0", "0", "3", "2", "4,571,292"], ["103", "Ntungamo DLG", "14", "2", "3", "0", "1", "3", "0", "0", "7", "10", "11,455,693"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["104", "Obongi DLG", "46", "7", "0", "0", "0", "0", "0", "0", "6", "11", "18,684,675"], ["105", "Omoro DLG", "56", "3", "7", "12,126,304", "7", "4", "7", "6,243,922", "18", "", "54,558,940"], ["106", "Otuke DLG", "13", "4", "1", "1,507,337", "4", "27", "4", "34,075,924", "13", "4", "31,399,188"], ["107", "Oyam DLG", "46", "1", "21", "59,225,548", "38", "0", "0", "14,521,285", "40", "6", "64,329,568"], ["108", "Pader DLG", "9", "1", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["109", "Pakwach DLG", "115", "4", "71", "131,591,923", "9", "24", "9", "48,149,403", "3", "8", "6,605,233"], ["110", "Pallisa DLG", "4", "4", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["111", "Rakai DLG", "3", "3", "3", "2,178,361", "0", "0", "0", "0", "0", "0", "0"], ["112", "Rubanda DLG", "0", "0", "0", "0", "0", "0", "0", "0", "14", "2", "5,618,632"], ["113", "Rubirizi DLG", "31", "3", "30", "51,450,614", "2", "4", "3", "2,059,373", "8", "4", "5,479,020"], ["114", "Rukiga DLG", "129", "5", "129", "43,590,726", "15", "5", "2", "3,032,050", "11", "4", "25,295,745"], ["115", "Rukungiri DLG", "7", "2", "7", "10,733,102", "6", "5", "0", "0", "5", "6", "11,112,276"], ["116", "Rwampara DLG", "2", "3", "3", "6,082,931", "0", "0", "0", "0", "3", "2", "3,911,449"], ["117", "Serere DLG", "147", "5", "147", "74,269,549", "29", "8", "29", "67,196,981", "0", "0", "0"], ["118", "Sheema DLG", "2", "2", "0", "0", "20", "5", "11", "4,792,068", "11", "2", "7,386,095"], ["119", "Sironko DLG", "0", "0", "0", "0", "3", "12", "0", "0", "3", "1", "8,058,192"], ["120", "Soroti DLG", "0", "0", "0", "0", "11", "12", "11", "25,842,175", "0", "0", "0"], ["121", "Terego DLG", "5", "2", "0", "0", "11", "4", "11", "13,187,310", "10", "", "16,208,269"], ["122", "Tororo DLG", "30", "2", "", "34,148,408", "0", "0", "0", "0", "18", "6", "6,193,537"], ["Wakiso DLG", "15", "1", "0", "0", "7", "3", "0", "0", "8", "2", "3,075,280", null], ["124", "Yumbe DLG", "123", "3", "112", "203,440,332", "0", "0", "0", "0", "0", "0", "0"], ["125", "Zombo DLG", "10", "2", "10", "92,374,336", "13", "1", "13", "16,684,152", "12", "4", "8,511,386"], ["", "**Total**", "**4,34**", "**1**", "**1,746**", "**2,802,520,5 09**", "**1,019**", "", "**549**", "**1,380,739,35 7**", "**795**", "", "**1,071,478,61 1**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "123  \n267 \nAppendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}]], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Adjumani DLG", "0", "48,868,938", "0", "0", "48,868,938", "15", "64,220,789", "0", "0"], ["2", "Agago DLG", "0", "315,536,779", "0", "0", "315,536,779", "0", "0", "0", "0"], ["3", "Alebtong DLG", "741", "106,765,184", "0", "0", "106,765,184", "54", "82,027,053", "5", "7,859,528"], ["4", "Amolatar DLG", "287", "279,764,741", "3", "18,104,073", "297,868,814", "0", "0", "0", "0"], ["5", "Amudat DLG", "0", "23,329,234", "0", "0", "23,329,234", "0", "0", "0", "0"], ["6", "Amuria DLG", "0", "17,584,950", "0", "0", "17,584,950", "2", "3,881,202", "0", "0"], ["7", "Amuru DLG", "0", "492,005,340", "0", "0", "492,005,340", "2", "2,818,660", "0", "0"], ["8", "Apac DLG", "0", "5,910,650,619", "0", "0", "5,910,650,619", "21", "21,042,185", "87", "1,383,917,393"], ["9", "Arua DLG", "0", "405,643,886", "0", "0", "405,643,886", "11", "6,563,331", "0", "0"], ["10", "Budaka DLG", "74", "156,961,189", "0", "0", "156,961,189", "0", "0", "0", "0"], ["11", "Bududa DLG", "915", "40,176,917", "0", "0", "40,176,917", "5", "15,316,264", "4", "69,580,342"], ["12", "Bugiri DLG", "0", "8,829,021", "0", "0", "8,829,021", "28", "28,158,449", "124", "2,400,610,261"], ["13", "Bugweri DLG", "0", "61,084,198", "0", "0", "61,084,198", "20", "75,192,815", "0", "0"], ["14", "Buhweju DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["15", "Buikwe DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["16", "Bukedea DLG", "52", "19,611,204", "0", "0", "19,611,204", "0", "0", "0", "0"], ["17", "Bukomansimbi DLG", "24", "22,275,218", "0", "0", "22,275,218", "11", "8,866,160", "0", "0"], ["18", "Bukwo DLG", "27", "877,935,066", "0", "0", "877,935,066", "0", "0", "0", "0"], ["19", "Bulambuli DLG", "87", 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interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["30", "Dokolo DLG", "0", "33,538,246", "0", "0", "33,538,246", "0", "39,743,888", "0", "0"], ["31", "Gomba DLG", "113", "67,116,273", "0", "0", "67,116,273", "19", "16,402,119", "0", "0"], ["32", "Gulu DLG", "90", "46,184,245", "0", "0", "46,184,245", "2", "9,672,498", "2", "4,235,861"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": [["30", "Dokolo DLG", "0", "33,538,246", "0", "0", "33,538,246", "0", "39,743,888", "0", "0"], ["31", "Gomba DLG", "113", "67,116,273", "0", "0", "67,116,273", "19", "16,402,119", "0", "0"], ["32", "Gulu DLG", "90", "46,184,245", "0", "0", "46,184,245", "2", "9,672,498", "2", "4,235,861"], ["33", "Hoima DLG", "0", "5,871,166", "0", "0", "5,871,166", "0", "0", "3", "12,769,046"], ["34", "Ibanda DLG", "637", "209,039,360", "0", "0", "209,039,360", "0", "0", "0", "0"], ["35", "Iganga DLG", "0", "310,497,898", "0", "0", "310,497,898", "9", "34,131,042", "0", "0"], ["36", "Isingiro DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["37", "Jinja DLG", "0", "26,188,297", "0", "0", "26,188,297", "124", "97,179,676", "19", "622,311,870"], ["38", "Kabale DLG", "755", "361,856,390", "0", "0", "0", "0", "0", "224", "64,062,664"], ["39", "Kabarole DLG", "649", "307,979,582", "0", "0", "307,979,582", "0", "0", "8", "170,678,575"], ["40", "Kaberamaido DLG", "166", "104,547,107", "0", "0", "104,547,107", "51", "352,199,949", "6", "79,689,822"], ["41", "Kagadi DLG", "0", "43,887,232", "0", "0", "43,887,232", "0", "0", "0", "0"], ["42", "Kakumiro DLG", "0", "195,408,985", "0", "0", "195,408,985", "0", "0", "0", "0"], ["43", "Kalaki DLG", "799", "419,178,424", "0", "0", "419,178,424", "0", "0", "0", "0"], ["44", "Kalangala DLG", "192", "58,921,568", "0", "0", "58,921,568", "0", "0", "0", "0"], ["45", "Kaliro DLG", "0", "250,589,367", "0", "0", "250,589,367", "22", "25,525,942", "75", "409,572,786"], ["46", "Kalungu DLG", "65", "43,889,453", "0", "0", "43,889,453", "0", "0", "0", "0"], ["47", "Kamuli DLG", "0", "928,799,558", "0", "0", "928,799,558", "732", "328,067,291", "18", "506,311,340"], ["48", "Kamwenge DLG", "37", "48,750,503", "0", "0", "48,750,503", "4", "13,441,925", "8", "7,114,189"], ["49", "Kanungu DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["50", "Kapchorwa DLG", "0", "128,437,788", "0", "0", "128,437,788", "1", "1,255,448", "0", "0"], ["51", "Kapelebyong DLG", "0", "58,144,603", "0", "7,011,601", "65,156,204", "0", "0", "0", "0"], ["52", "Kasanda DLG", "0", "78,579,617", "0", "0", "78,579,617", "0", "0", "39", "45,710,683"], ["53", "Kasese DLG", "15", "9,102,793", "0", "0", "9,102,793", "0", "0", "0", "0"], ["54", "Katakwi DLG", "20", "11,117,891", "22", "450,074,788", "461,192,679", "0", "0", "0", "0"], ["55", "Kayunga DLG", "70", "159,095,193", "0", "0", "159,095,193", "0", "0", "0", "0"], ["56", "Kazo DLG", "396", "163,608,641", "0", "0", "163,608,641", "0", "0", "0", "0"], ["57", "Kibaale DLG", "0", "67,860,433", "0", "0", "67,860,433", "198", "267,905,954", "7", "7,638,423"], ["58", "Kiboga DLG", "0", "25,595,288", "0", "0", "25,595,288", "13", "50,256,431", "4", "9,339,434"], ["59", "Kibuku DLG", "0", "614,892,218", "0", "0", "614,892,218", "8", "7,215,805", "3", "75,135,778"], ["60", "Kikuube DLG", "0", "218,959,929", "0", "0", "218,959,929", "2", "889,929", "16", "340,013,264"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["61", "Kiruhura DLG", "210", "90,796,758", "0", "0", "90,796,758", "6", "12,385,198", "0", "0"], ["62", "Kiryandongo DLG", "0", "21,184,352", "0", "0", "21,184,352", "21", "24,991,785", "3", "14,805,596"], ["63", "Kisoro DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": [["61", "Kiruhura DLG", "210", "90,796,758", "0", "0", "90,796,758", "6", "12,385,198", "0", "0"], ["62", "Kiryandongo DLG", "0", "21,184,352", "0", "0", "21,184,352", "21", "24,991,785", "3", "14,805,596"], ["63", "Kisoro DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["64", "Kitagwenda DLG", "135", "33,547,633", "0", "0", "33,547,633", "10", "71,145,067", "0", "0"], ["65", "Kitgum DLG", "0", "0", "0", "0", "0", "0", "0", "9", "6,137,612"], ["66", "Koboko DLG", "0", "1,518,252,806", "0", "0", "1,518,252,806", "0", "0", "0", "0"], ["67", "Kole DLG", "0", "10,355,488", "0", "0", "10,355,488", "0", "0", "0", "0"], ["68", "Kumi DLG", "0", "359,718,520", "0", "0", "359,718,520", "0", "0", "0", "0"], ["69", "Kwania DLG", "0", "154,871,882", "0", "0", "154,871,882", "6", "32,886,550", "0", "0"], ["70", "Kween DLG", "0", "55,599,052", "0", "0", "55,599,052", "10", "28,300,684", "0", "0"], ["71", "Kyankwanzi DLG", "0", "13,939,308", "0", "0", "13,939,308", "2", "1,438,316", "0", "0"], ["72", "Kyegegwa DLG", "14", "2,402,866", "0", "0", "2,402,866", "0", "0", "0", "0"], ["73", "Kyenjojo DLG", "4", "4,927,544", "0", "0", "4,927,544", "0", "0", "0", "0"], ["74", "Kyotera DLG", "505", "297,936,427", "0", "0", "297,936,427", "0", "0", "0", "0"], ["75", "Lamwo DLG", "232", "19,238,569", "0", "0", "19,238,569", "12", "67,609,678", "0", "0"], ["76", "Lira DLG", "0", "0", "0", "0", "0", "476", "1,247,047,602", "71", "184,126,452"], ["77", "Luuka DLG", "0", "320,651,077", "0", "0", "320,651,077", "7", "8,899,399", "0", "0"], ["78", "Luwero DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["79", "Lwengo DLG", "49", "33,988,738", "0", "0", "33,988,738", "14", "14,829,645", "0", "0"], ["80", "Lyantonde DLG", "52", "11,380,969", "0", "0", "11,380,969", "33", "158,742,468", "1", "40,537,322"], ["81", "Madi-Okollo DLG", "0", "607,565,504", "0", "0", "607,565,504", "21", "38,477,728", "0", "0"], ["82", "Manafwa DLG", "0", "237,407,527", "0", "0", "237,407,527", "0", "0", "0", "0"], ["83", "Maracha DLG", "0", "49,015,193", "0", "0", "49,015,193", "67", "62,244,541", "0", "0"], ["84", "Masaka DLG", "219", "47,056,562", "0", "0", "47,056,562", "2", "8,321,464", "0", "0"], ["85", "Masindi DLG", "0", "1,899,055,822", "0", "0", "1,899,055,822", "1", "7,644,944", "0", "0"], ["86", "Mayuge DLG", "0", "233,491,206", "0", "0", "233,491,206", "319", "147,961,186", "48", "33,074,030"], ["87", "Mbale DLG", "0", "227,212,724", "0", "0", "227,212,724", "0", "0", "0", "0"], ["88", "Mbarara DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["89", "Mitooma DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["90", "Mityana DLG", "139", "128,671,074", "0", "0", "128,671,074", "0", "0", "0", "0"], ["91", "Moroto DLG", "0", "42,890,728", "0", "0", "42,890,728", "198", "13,816,711", "7", "4,415,528"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "270", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["92", "Moyo DLG", "0", "88,948,906", "0", "0", "88,948,906", "23", "13,299,698", "0", "0"], ["93", "Mpigi DLG", "0", "5,757,669", "0", "0", "5,757,669", "6", "13,626,100", "4", "5,651,821"], ["94", "Mubende DLG", "41", "19,396,416", "0", "0", "19,396,416", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": [["92", "Moyo DLG", "0", "88,948,906", "0", "0", "88,948,906", "23", "13,299,698", "0", "0"], ["93", "Mpigi DLG", "0", "5,757,669", "0", "0", "5,757,669", "6", "13,626,100", "4", "5,651,821"], ["94", "Mubende DLG", "41", "19,396,416", "0", "0", "19,396,416", "0", "0", "0", "0"], ["95", "Mukono DLG", "448", "45,950,261", "0", "0", "45,950,261", "198", "19,049,044", "0", "0"], ["96", "Nakapiripirit DLG", "0", "5,724,300", "0", "0", "5,724,300", "7", "11,503,325", "0", "0"], ["97", "Nakaseke DLG", "768", "573,807,535", "0", "0", "573,807,535", "7", "38,340,350", "1", "17,007,117"], ["98", "Nakasongola DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["99", "Namayingo DLG", "0", "159,978,512", "0", "0", "159,978,512", "9", "7,942,617", "0", "0"], ["100", "Namisindwa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["101", "Namutumba DLG", "0", "144,042,459", "0", "0", "144,042,459", "75", "22,852,650", "0", "0"], ["102", "Napak DLG", "0", "836,272,862", "0", "0", "836,272,862", "1", "24,785,247", "0", "0"], ["103", "Nebbi DLG", "0", "82,756,771", "0", "0", "82,756,771", "0", "0", "0", "0"], ["104", "Ngora DLG", "0", "118,987,825", "0", "0", "118,987,825", "0", "0", "0", "0"], ["105", "Ntoroko DLG", "363", "25,473,624", "0", "0", "25,473,624", "95", "328,785,473", "0", "0"], ["106", "Ntungamo DLG", "0", "118,406,599", "0", "0", "118,406,599", "371", "231,305,222", "0", "0"], ["107", "Nwoya DLG", "0", "7,255,056", "0", "0", "7,255,056", "5", "18,516,767", "0", "0"], ["108", "Obongi DLG", "0", "82,330,884", "0", "0", "82,330,884", "14", "11,689,566", "0", "0"], ["109", "Omoro DLG", "0", "252,167,876", "0", "0", "252,167,876", "27", "49,073,404", "0", "0"], ["110", "Otuke DLG", "0", "3,881,700", "0", "0", "3,881,700", "0", "0", "0", "0"], ["111", "Oyam DLG", "588", "292,821,008", "0", "0", "292,821,008", "6", "16,173,327", "16", "392,448,794"], ["112", "Pader DLG", "0", "563,991,673", "0", "0", "563,991,673", "0", "0", "0", "0"], ["113", "Pakwach DLG", "0", "6,477,528", "0", "0", "6,477,528", "0", "0", "0", "0"], ["114", "Pallisa DLG", "0", "3,472,218", "0", "0", "3,472,218", "2", "3,030,116", "0", "0"], ["115", "Rakai DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["116", "Rubanda DLG", "0", "0", "0", "0", "0", "0", "0", "8", "124,003,227"], ["117", "Rubirizi DLG", "166", "77,601,377", "0", "0", "77,601,377", "22", "17,412,562", "1", "20,453,988"], ["118", "Rukiga DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["119", "Rukungiri DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["120", "Rwampara DLG", "45", "8,338,721", "0", "0", "8,338,721", "2", "12,387,222", "0", "0"], ["121", "Sembabule DLG", "214", "348,680,895", "0", "0", "348,680,895", "0", "0", "0", "0"], ["122", "Serere DLG", "0", "1,167,724,155", "0", "0", "1,167,724,155", "135", "118,915,137", "4", "226,712,109"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["123", "Sheema DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["124", "Sironko DLG", "54", "15,544,879", "0", "0", "15,544,879", "0", "0", "2", "6,237,150"], ["125", "Soroti DLG", "0", "45,051,613", "0", "327,169,650", "372,221,263", "0", "0", "17", "384,263,746"], ["126", "Terego DLG", "0", "37,919,839", "0", "0", "37,919,839", "318", "366,553,984", "3", "194,516,367"], ["127", "Tororo DLG", "0", "771,749,550", "0", "0", "771,749,550", "1", "3,532,865", "15", "468,511,233"], ["128", "Wakiso DLG", "0", "63,789,727", "0", "0", "63,789,727", "0", "0", "0", "0"], ["129", "Yumbe DLG", "0", "91,433,441", "0", "0", "91,433,441", "3", "11,833,867", "0", "0"], ["130", "Zombo DLG", "0", "191,587,740", "0", "0", "191,587,740", "0", "0", "0", "0"], ["", "**Total**", "**10,504**", "**27,545,118,94 1**", "**25**", "**802,360,11 2**", "**27,985,622,6 63**", "**3,926**", "**4,898,961,116**", "**870**", "**8,603,983,31 4**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Adjumani DLG", "", "", "2", "1,651,893", "23", "9 to 40", "29,901,383", "121", "91,960,229", "8", "1,795,781", "0", "0", "0", "0"], ["Agago DLG", "732", "1,263,291,271", "", "", "28", "11 to 5642", "36,916,817", "", "", "24", "8,399,587", "", "", "", ""], ["Alebtong DLG", "", "", "5", "783,687", "44", "13 to 2575", "22,850,556", "46", "41,833,912", "31", "21,676", "13", "639,030", "126", "347,545"], ["Amolatar DLG", "0", "0", "47", "2,350,252", "8", "9 to 257", "16,377,769", "93", "121,782,489", "18", "3,306,509", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n272", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}]], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Amudat DLG", "92", "119,813,541", "4", "2,057,917", "0", "", "0", "4", "3,527,541", "21", "1,257,778", "0", "0", "0", "0"], ["Amuria DLG", "272", "28,882,820", "0", "0", "0", "", "0", "110", "10,345,961", "116", "45,240,985", "0", "0", "0", "0"], ["Amuru DLG", "417", "647,330,578", "2", "4,858,988", "29", "11 to 590", "34,210,170", "64", "2,467,844", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Amudat DLG", "92", "119,813,541", "4", "2,057,917", "0", "", "0", "4", "3,527,541", "21", "1,257,778", "0", "0", "0", "0"], ["Amuria DLG", "272", "28,882,820", "0", "0", "0", "", "0", "110", "10,345,961", "116", "45,240,985", "0", "0", "0", "0"], ["Amuru DLG", "417", "647,330,578", "2", "4,858,988", "29", "11 to 590", "34,210,170", "64", "2,467,844", "0", "0", "0", "0", "0", "0"], ["Apac DLG", "478", "742,438,306", "5", "1,585,074", "3", "69 to 1499", "3,120,636", "60", "71,051,264", "84", "73,965,427", "", "", "", ""], ["Arua DLG", "0", "0", "5", "670,980", "16", "9 to 51", "15,860,074", "82", "22,253,294", "0", "0", "0", "0", "0", "0"], ["Budaka DLG", "96", "175,852,054", "", "", "", "", "", "12", "2,438,471", "6", "196,286", "50", "9,145,250", "", ""], ["Bududa DLG", "0", "0", "3", "610,176", "4", "9 to 1412", "61,029", "6", "843,965", "11", "828,063", "0", "0", "0", "0"], ["Bugiri DLG", "281", "808,378,322", "218", "215,166,058", "171", "", "226,628,417", "131", "183,071,422", "", "", "", "", "", ""], ["Bugweri DLG", "299", "568,486,881", "", "", "13", "12 to 63", "24,245,070", "23", "15,975,791", "67", "3,323,576", "", "", "", ""], ["Buhweju DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "496", "67,760,094", "496", "67,760,094"], ["Buikwe DLG", "453", "714,056,547", "36", "6,972,020", "50", "9 to 84", "0", "59", "58,096,948", "94", "8,000,281", "0", "0", "0", "0"], ["Bukedea DLG", "27", "32,256,931", "42", "28,288,094", "0", "", "0", "19", "25,470,036", "0", "0", "24", "1,302,198", "300", "20,339,052"], ["Bukomansimbi DLG", "0", "0", "0", "0", "20", "9 to 43", "23,813,207", "0", "0", "0", "0", "6", "0", "122", "7,136,646"], ["Bukwo DLG", "", "", "", "", "7", "13 to 35", "13,656,161", "57", "9,873,428", "106", "7,960,954", "", "", "", ""], ["Bulambuli DLG", "0", "0", "0", "0", "0", "", "0", "33", "5,911,187", "0", "0", "24", "7,080,085", "", ""], ["Buliisa DLG", "138", "256,656,828", "5", "6,006,712", "0", "", "0", "2", "4,270,800", "16", "11,970,780", "0", "0", "0", "0"], ["Bundibugyo DLG", "0", "0", "14", "7,200,896", "69", "9 to 381", "154,102,203", "27", "17,523,457", "23", "35,581,481", "0", "0", "0", "0"], ["Bunyangabu DLG", "0", "0", "9", "2,029,155", "24", "9 to 149", "52,362,610", "70", "91,149,019", "104", "219,224,727", "64", "4,041,609", "111", "2,827,028"], ["Bushenyi DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "", "", "", ""], ["Busia DLG", "75", "16,527,300", "44", "6,522,948", "1", "", "", "0", "0", "0", "0", "", "", "", ""], ["Butaleja DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["Butambala DLG", "0", "0", "4", "639,250", "6", "", "15,227,927", "19", "22,011,876", "145", "13,740,152", "140", "13,771,032", "36", "3,174,711"], ["Butebo DLG", "0", "0", "0", "0", "0", "", "", "80", "145,413,728", "121", "513,854", "", "", "", ""], ["Buvuma DLG", "0", "0", "4", "771,823", "20", "9 to 12", "32,424,902", "8", "4,317,648", "0", "0", "", "", "", ""], ["Buyende DLG", "562", "1,016,683,423", "0", "0", "0", "", "0", "577", "1,019,461,431", "6", "578,629", "0", "0", "0", "0"], ["Dokolo DLG", "39", "32,199,959", "0", "0", "0", "", "0", "0", "0", "90", "14,602,075", "0", "0", "0", "0"], ["Gomba DLG", "0", "0", "23", "15,641,080", "0", "", "0", "11", "8,251,701", "33", "1,214,804", "108", "1,051,704", "108", "1,237,069"], ["Gulu DLG", "", "", "6", "10,251,751", "45", "9 to 232", "74,553,000", "8", "1,468,850", "27", "3,483,930", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n273", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}]], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Hoima DLG", "", "", "33", "27,367,073", "17", "9 to 18", "24,740,797", "8", "450,965", "64", "5,864,972", "0", "0", "0", "0"], ["Ibanda DLG", "0", "0", "0", "0", "0", "", "0", "35", "42,576,583", "96", "2,391,812", "14", "113,938", "162", "27,117,958"], ["Iganga DLG", "927", "168,552,545", "34", "20,335,569", "", "", "", "73", "90,057,326", "28", "2,768,907", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Hoima DLG", "", "", "33", "27,367,073", "17", "9 to 18", "24,740,797", "8", "450,965", "64", "5,864,972", "0", "0", "0", "0"], ["Ibanda DLG", "0", "0", "0", "0", "0", "", "0", "35", "42,576,583", "96", "2,391,812", "14", "113,938", "162", "27,117,958"], ["Iganga DLG", "927", "168,552,545", "34", "20,335,569", "", "", "", "73", "90,057,326", "28", "2,768,907", "", "", "", ""], ["Isingiro DLG", "0", "0", "0", "0", "11", "11 to 106", "1,622,788", "14", "2,619,177", "0", "0", "", "", "", ""], ["Jinja DLG", "", "", "36", "23,742,370", "76", "9 to 202", "60,277,692", "82", "58,498,171", "65", "4,953,403", "", "", "", ""], ["Kabale DLG", "0", "0", "5", "3,408,639", "0", "", "0", "0", "0", "0", "0", "143", "3,842,433", "657", "47,227,638"], ["Kabarole DLG", "0", "0", "0", "0", "0", "", "0", "444", "619,946,407", "29", "1,824,784", "18", "2,057,441", "37", "1,550,651"], ["Kaberamaido DLG", "0", "0", "7", "10,017,669", "0", "", "0", "11", "12,754,733", "55", "3,475,301", "14", "1,878,489", "55", "3,475,301"], ["Kagadi DLG", "845", "1,681,647,581", "2", "664,600", "63", "9 to 252", "126,923,539", "150", "233,479,947", "16", "7,262,432", "0", "0", "0", "0"], ["Kakumiro DLG", "275", "515,960,731", "0", "0", "23", "9 to 145", "38,565,990", "29", "62,083,492", "20", "1,065,390", "0", "0", "0", "0"], ["Kalaki DLG", "0", "0", "13", "11,820,457", "0", "", "0", "272", "302,340,063", "0", "0", "41", "1,552,219", "182", "4,718,799"], ["Kalangala DLG", "45", "42,843,106", "16", "3,161,180", "9", "9 to 129", "9,042,408", "34", "40,572,513", "0", "0", "", "", "", ""], ["Kaliro DLG", "", "", "40", "39,870,979", "71", "9 to 965", "123,390,571", "62", "95,675,157", "76", "4,264,771", "", "", "", ""], ["Kalungu DLG", "0", "0", "0", "0", "8", "19 to 252", "12,981,766", "23", "6,299,952", "28", "1,447,526", "80", "2,759,126", "17", "0"], ["Kamuli DLG", "1,346", "2,136,372,466", "14", "5,649,245", "87", "8 to 222", "141,966,827", "935", "1,352,661,144", "100", "11,176,978", "", "", "", ""], ["Kamwenge DLG", "0", "0", "25", "10,372,584", "10", "3 to 59", "18,169,810", "0", "0", "8", "1,107,607", "0", "0", "0", "0"], ["Kanungu DLG", "0", "0", "0", "0", "27", "10 to 20", "16,970,368", "67", "60,634,863", "41", "3,509,122", "26", "2,803,229", "75", "3,860,983"], ["Kapchorwa DLG", "", "", "", "", "", "", "", "10", "1,825,092", "165", "12,230,438", "", "", "", ""], ["Kapelebyong DLG", "0", "0", "14", "7,060,981", "0", "", "0", "22", "9,049,782", "25", "1,360,663", "0", "0", "0", "0"], ["Kasanda DLG", "50", "101,191,408", "4", "1,474,152", "", "", "", "113", "125,902,600", "61", "3,505,979", "", "", "", ""], ["Kasese DLG", "0", "0", "146", "151,923,363", "3", "010 to 010", "566,750", "44", "44,119,766", "64", "5,641,196", "92", "", "200", ""], ["Katakwi DLG", "9", "0", "2", "1,939,178", "0", "", "0", "22", "3,147,144", "27", "3,551,731", "0", "0", "0", "0"], ["Kayunga DLG", "24", "229,718,762", "0", "0", "50", "", "83,412,229", "114", "128,141,518", "643", "66,341,549", "N/A", "N/A", "N/A", "N/A"], ["Kazo DLG", "0", "0", "2", "363,534", "0", "", "0", "0", "0", "0", "0", "0", "0", "129", "5,188,037"], ["Kibaale DLG", "335", "685,049,938", "1", "336,000", "27", "9 to 1412", "47,153,523", "64", "86,100,423", "28", "1,447,526", "0", "0", "0", "0"], ["Kiboga DLG", "0", "0", "11", "9,389,274", "0", "", "0", "16", "2,251,003", "0", "0", "0", "0", "0", "0"], ["Kibuku DLG", "", "", "", "", "", "", "", "15", "2,416,343", "", "", "", "", "", ""], ["Kikuube DLG", "0", "0", "0", "0", "0", "", "0", "48", "39,071,360", "54", "7,023,679", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n274", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}]], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Kiruhura DLG", "0", "0", "12", "4,272,887", "0", "", "0", "34", "41,845,063", "114", "114,624,153", "16", "162,858", "100", "11,345,545"], ["Kiryandongo DLG", "316", "452,483,491", "20", "1,298,454", "2", "112 to 864", "2,967,888", "", "", "16", "2,132,833", "0", "0", "0", "0"], ["Kisoro DLG", "0", "0", "37", "21,075,104", "57", "9 to 1412", "911,065,027", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Kiruhura DLG", "0", "0", "12", "4,272,887", "0", "", "0", "34", "41,845,063", "114", "114,624,153", "16", "162,858", "100", "11,345,545"], ["Kiryandongo DLG", "316", "452,483,491", "20", "1,298,454", "2", "112 to 864", "2,967,888", "", "", "16", "2,132,833", "0", "0", "0", "0"], ["Kisoro DLG", "0", "0", "37", "21,075,104", "57", "9 to 1412", "911,065,027", "0", "0", "0", "0", "0", "0", "0", "0"], ["Kitagwenda DLG", "0", "0", "0", "0", "23", "9 to 381", "27,025,144", "129", "296,591,449", "284", "20,704,464", "21", "781,834", "0", "0"], ["Kitgum DLG", "0", "0", "0", "0", "0", "", "0", "29", "1,614,671", "0", "0", "0", "0", "0", "0"], ["Koboko DLG", "0", "0", "36", "19,825,094", "0", "", "0", "", "", "", "", "56", "4,262,404", "12", "1,753,638"], ["Kole DLG", "", "", "", "", "1", "1 to 110", "3,171,924", "", "", "", "", "15", "285,972", "15", "61,510"], ["Kumi DLG", "0", "0", "32", "7,880,110", "49", "9 to 1412", "96,238,006", "17", "12,996,532", "41", "5,330,490", "", "", "", ""], ["Kwania DLG", "198", "414,929,083", "", "", "32", "9 to 48", "59,741,926", "137", "171,792,320", "80", "8,803,583", "", "", "", ""], ["Kween DLG", "0", "0", "27", "27,473,090", "", "", "", "10", "1,814,684", "0", "0", "", "", "", ""], ["Kyankwanzi DLG", "634", "1,173,594,581", "45", "27,622,355", "", "", "", "6", "7,604,761", "16", "14,632,129", "0", "0", "0", "0"], ["Kyegegwa DLG", "0", "0", "12", "6,019,096", "0", "", "0", "7", "5,426,662", "58", "3,161,051", "15", "1,592,995", "122", "9,945,590"], ["Kyenjojo DLG", "0", "0", "72", "80,792,810", "19", "9 to 52", "26,582,154", "75", "77,858,388", "174", "8,367,152", "112", "6,695,073", "232", "9,665,444"], ["Kyotera DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "86", "5,045,779", "130", "3,206,545"], ["Lamwo DLG", "", "", "", "", "", "", "", "8", "6,995,325", "", "", "", "", "", ""], ["Lira DLG", "0", "0", "6", "5,787,997", "5", "", "10,293,377", "22", "3,502,585", "70", "2,344,802", "", "", "", ""], ["Luuka DLG", "833", "151,052,362", "58", "48,093,072", "", "", "", "676", "73,545,618", "20", "2,614,734", "", "", "", ""], ["Luwero DLG", "0", "0", "19", "7,710,040", "196", "9 to 98", "318,878,701", "419", "362,326,533", "550", "20,483,256", "", "", "", ""], ["Lwengo DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "84", "2,336,259", "216", "25,808,005"], ["Lyantonde DLG", "70", "69,046,902", "1", "184,303", "0", "", "0", "110", "144,360,275", "42", "3,774,678", "34", "5,485,359", "92", "662,780"], ["Madi0Okollo DLG", "0", "0", "13", "2,509,346", "0", "", "0", "2", "2,358,510", "0", "0", "177", "21,268,304", "107", "17,256,610"], ["Manafwa DLG", "225", "421,246,166", "", "", "", "", "", "10", "1,614,447", "848", "156,970,488", "", "", "", ""], ["Maracha DLG", "0", "0", "0", "0", "8", "22 to 89", "15,547,450", "16", "12,920,916", "0", "0", "0", "0", "0", "0"], ["Masaka DLG", "0", "0", "18", "5,146,832", "12", "10 to 101", "13,082,389", "86", "60,979,404", "0", "0", "522", "2,529,692", "686", "116,243,688"], ["Masindi DLG", "0", "0", "33", "27,367,073", "17", "9 to 18", "24,740,797", "0", "0", "", "", "0", "0", "0", "0"], ["Mayuge DLG", "", "", "35", "27,064,037", "64", "9 to 251", "126,280,911", "420", "767,021,671", "125", "13,064,527", "", "", "", ""], ["Mbale DLG", "1,245", "196,544,619", "92", "35,297,096", "106", "9 to 1541", "155,194,966", "146", "25,033,869", "848", "156,970,488", "0", "0", "0", "0"], ["Mbarara DLG", "14", "26,470,745", "6", "31,265,414", "8", "9 to 139", "13,679,431", "18", "17,160,490", "311", "7,299,179", "272", "2,118,408", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n275", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}]], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Mitooma DLG", "0", "0", "62", "45,719,768", "0", "", "0", "9", "5,866,793", "0", "0", "0", "0", "69", "6,387,294"], ["Mityana DLG", "0", "0", "0", "0", "0", "", "0", "24", "24,188,99", "35", "29,090,341", "0", "0", "0", "0"], ["Moroto DLG", "212", "357,727,173", "10", "2,481,650", "10", "13 to 25", "14,033,751", "6", "5,743,878", "129", "11,601,271", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Mitooma DLG", "0", "0", "62", "45,719,768", "0", "", "0", "9", "5,866,793", "0", "0", "0", "0", "69", "6,387,294"], ["Mityana DLG", "0", "0", "0", "0", "0", "", "0", "24", "24,188,99", "35", "29,090,341", "0", "0", "0", "0"], ["Moroto DLG", "212", "357,727,173", "10", "2,481,650", "10", "13 to 25", "14,033,751", "6", "5,743,878", "129", "11,601,271", "0", "0", "0", "0"], ["Moyo DLG", "0", "0", "0", "0", "12", "9 to 12", "7,597,719", "8", "3,648,417", "0", "0", "0", "0", "0", "0"], ["Mpigi DLG", "0", "0", "18", "7,414,431", "39", "9 to 81", "63,569,216", "10", "3,459,488", "0", "0", "0", "0", "0", "0"], ["Mubende DLG", "91", "166,168,759", "43", "9,193,080", "99", "", "133,369,505", "21", "17,460,348", "371", "109,384,825", "353", "8,077,282", "182", "2,314,639"], ["Mukono DLG", "0", "0", "42", "14,032,804", "106", "9 to 278", "201,435,493", "41", "34,824,302", "59", "2,560,644", "421", "52,890,921", "118", "4,807,795"], ["Nakapiripirit DLG", "0", "0", "3", "569,402", "0", "", "0", "8", "8,682,765", "7", "509,132", "0", "0", "0", "0"], ["Nakaseke DLG", "0", "0", "8", "444,605", "19", "", "1,645,478", "0", "0", "0", "0", "200", "10,489,146", "410", "26,269,050"], ["Nakasongola DLG", "19", "12,442,322", "49", "26,899,425", "18", "9 to 11", "14,657,798", "19", "12,442,322", "158", "148,945,206", "0", "0", "0", "0"], ["Namayingo DLG", "", "", "2", "66,500", "15", "9 to 19", "18,528,565", "514", "869,660,204", "41", "3,464,013", "", "", "", ""], ["Namisindwa DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "", "", "471", "13,576,059", "24", "3,696,376"], ["Namutumba DLG", "654", "1,214,036,533", "40", "26,531,379", "", "", "", "15", "10,620,729", "", "", "", "", "", ""], ["Nebbi DLG", "190", "13,150,776", "", "", "", "", "", "", "", "", "", "0", "0", "0", "0"], ["Ngora DLG", "475", "884,789,375", "14", "4,069,392", "14", "9 to 92", "17,487,458", "", "", "", "", "59", "72,920,215", "1,633", "104,639,842"], ["Ntoroko DLG", "0", "0", "7", "3,115,781", "56", "9 to 244", "131,695,726", "12", "10,959,733", "24", "1,089,314", "90", "16,776,254", "145", "12,113,782"], ["Ntungamo DLG", "8", "10,239,883", "0", "0", "0", "", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["Nwoya DLG", "0", "0", "0", "0", "0", "", "0", "221", "27,349,594", "0", "0", "170", "6,580,562", "0", "0"], ["Obongi DLG", "0", "0", "0", "0", "0", "", "0", "17", "2,689,650", "0", "0", "0", "0", "0", "0"], ["Omoro DLG", "655", "1,039,249,388", "21", "4,091,933", "105", "9 to 152", "176,511,469", "13", "7,673,618", "42", "1,560,767", "41", "1,021,155", "95", "3,979,156"], ["Otuke DLG", "29", "52,814,803", "6", "12,850,650", "24", "50 to 92", "74,068,773", "39", "50,030,968", "118", "14,103,707", "0", "0", "0", "0"], ["Oyam DLG", "969", "1,722,117,890", "50", "32,570,873", "1", "1 to 1900", "2,158,998", "29", "30,968,478", "131", "25,115,090", "39", "1,430,224", "414", "24,092,261"], ["Pakwach DLG", "0", "0", "", "", "", "", "", "", "", "65", "34,271,206", "0", "0", "0", "0"], ["Pallisa DLG", "0", "0", "36", "8,792,289", "18", "37 to 125", "179,954", "0", "0", "0", "0", "0", "0", "0", "0"], ["Rakai DLG", "0", "0", "0", "0", "0", "", "0", "16", "3,525,756", "0", "0", "26", "323,973", "136", "3,979,256"], ["Rubanda DLG", "0", "0", "53", "73,790,422", "0", "", "0", "0", "0", "0", "0", "76", "679,054", "344", "15,940,122"], ["Rubirizi DLG", "0", "0", "1", "103,594", "13", "9 to 16", "24,116,580", "312", "53,725,444", "0", "0", "13", "1,399,075", "312", "53,725,444"], ["Rukiga DLG", "0", "0", "30", "64,812,489", "0", "", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n276", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}]], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Rukungiri DLG", "0", "0", "0", "0", "178", "9 to 1412", "210,026,136", "0", "0", "0", "0", "1,77 8", "193,174,533", "0", "0"], ["Rwampara DLG", "0", "0", "6", "1,007,054", "0", "", "0", "0", "0", "0", "0", "0", "0", "156", "12,087,434"], ["Sembabule DLG", "135", "126,779,039", "12", "15,679,825", "4", "10 to 11", "1,974,554", "41", "45,636,611", "770", "97,302,172", "258", "6,784,450", "372", "5,229,322"], ["Serere DLG", "83", "277,143,706", "7", "8,589,388", "39", "9 to 80", "6,435,030", "0", "0", "0", "0", "0", "0", "0", "0"], ["Sheema DLG", "0", "0", "68", "26,414,353", "85", "9 to 172", "72,160,119", "33", "18,938,753", "35", "3,672,225", "", "", "", ""], ["Sironko DLG", "0", "0", "31", "21,301,821", "4", "47 to 96", "677,270", "0", "0", "0", "0", "0", "0", "0", "0"], ["Soroti DLG", "0", "0", "13", "2,828,410", "60", "9 to 333", "77,144,222", "63", "32,737,209", "92", "2,521,018", "0", "0", "0", "0"], ["Terego DLG", "0", "0", "0", "0", "0", "", "0", "122", "149,576,412", "93", "8,488,586", "0", "0", "0", "0"], ["Tororo DLG", "130", "26,488,136", "0", "0", "0", "", "0", "0", "0", "9", "722,535", "", "33,633,069", "", "23,710,317"], ["Wakiso DLG", "0", "0", "49", "10,023,976", "143", "", "204,453,730", "24", "16,442,942", "136", "4,042,000", "117", "5,657,588", "0", "0"], ["Yumbe DLG", "0", "0", "0", "0", "0", "", "0", "15", "2,595,697", "0", "0", "0", "0", "0", "0"], ["Zombo DLG", "0", "0", "5", "5,370,075", "5", "0 to 4", "5,370,075", "30", "22,465,074", "0", "0", "0", "0", "0", "0"], ["**Total**", "**15,00 2**", "**20,792,707,0 30**", "**2,14 3**", "**1,458,405, 180**", "**2,72 9**", "", "**4,745,884,699**", "**8,46 8**", "**8,885,902,3 11**", "**8,756**", "**1,643,636, 038**", "**6,8 75**", "**597,776,37 4**", "**8,935**", "**694,882,95 7**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \nAppendix 1 l: Use of wrong formula to compute statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}]], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Adjumani DLG", "0", "0", "400", "0", "8,322,500", "12", "22,474,874", "16", "1,276,425", "3,752,198"], ["2", "Agago DLG", "335", "16,867,500", "340", "1,907,500", "2,765,000", "154", "19,109,952", "1,693", "80,914,933", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["3", "Alebtong DLG", "0", "0", "0", "0", "0", "0", "0", "964", "0", "11,308,678"], ["4", "Amolatar DLG", "272", "140,500,00 0", "303", "3,777,500", "355,000", "0", "0", "232", "57,452,362", "18,451,893"], ["5", "Amudat DLG", "0", "0", "154", "581,250", "590,000", "0", "0", "7", "0", "5,976,211"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": [["3", "Alebtong DLG", "0", "0", "0", "0", "0", "0", "0", "964", "0", "11,308,678"], ["4", "Amolatar DLG", "272", "140,500,00 0", "303", "3,777,500", "355,000", "0", "0", "232", "57,452,362", "18,451,893"], ["5", "Amudat DLG", "0", "0", "154", "581,250", "590,000", "0", "0", "7", "0", "5,976,211"], ["6", "Amuria DLG", "237", "5,350,000", "940", "11,562,500", "1,511,250", "0", "0", "0", "0", "0"], ["7", "Amuru DLG", "448", "22,095,000", "171", "1,928,750", "495,000", "33", "571,647", "1,248", "16,533,764", "0"], ["8", "Apac DLG", "0", "0", "265", "0", "16,300,000", "424", "22,369,629", "802", "0", "42,323,166"], ["9", "Arua DLG", "683", "13,592,500", "620", "8,720,000", "2,357,500", "0", "0", "106", "0", "35,428,296"], ["10", "Budaka DLG", "0", "0", "236", "2,707,500", "1,721,250", "0", "0", "393", "0", "6,824,089"], ["11", "Bududa DLG", "80", "1,360,000", "175", "0", "1,313,750", "3", "2,266,344", "9", "518,779", "0"], ["12", "Bugiri DLG", "0", "0", "2,002", "21,002,500", "10,113,750", "0", "0", "2,251", "0", "7,326,484"], ["13", "Bugweri DLG", "58", "3,107,500", "79", "2,010,000", "373,750", "0", "0", "0", "0", "0"], ["14", "Buikwe DLG", "0", "0", "1,017", "10,695,000", "3,393,750", "0", "0", "1,263", "0", "41,521,135"], ["15", "Bukedea DLG", "0", "0", "1,502", "18,152,500", "5,157,500", "29", "1,387,074", "1,347", "0", "38,262,904"], ["16", "Bukomansimbi DLG", "0", "0", "1,007", "3,222,000", "14,655,000", "5", "2,918,072", "1,073", "38,801,620", "0"], ["17", "Bukwo DLG", "0", "0", "751", "1,220,000", "16,027,500", "54", "6,552,892", "76", "0", "24,709,686"], ["18", "Bulambuli DLG", "0", "0", "273", "0", "7,207,500", "0", "0", "0", "31", "8,093,572"], ["19", "Buliisa DLG", "2", "591,250", "783", "0", "77,194,200", "0", "0", "765", "0", "26,927,100"], ["20", "Bundibugyo DLG", "0", "0", "695", "4,122,500", "6,587,500", "19", "45,556,921", "21", "0", "5,071,143"], ["21", "Bunyangabu DLG", "0", "0", "881", "10,617,500", "561,250", "11", "20,772,705", "1,265", "81,407", "21,398,032"], ["22", "Bushenyi DLG", "0", "0", "1,430", "19,042,500", "31,250", "3", "768,685", "21", "0", "4,287,265"], ["23", "Busia DLG", "107", "7,785,000", "629", "8,882,500", "5,595,000", "5", "947,415", "0", "0", "0"], ["24", "Butambala DLG", "0", "0", "54", "1,465,000", "0", "1", "773,527", "196", "29,764,012", "0"], ["25", "Butebo DLG", "0", "0", "489", "6,925,000", "2,841,250", "6", "3,144,819", "35", "0", "22,481,423"], ["26", "Buvuma DLG", "132", "7,515,000", "114", "60,000", "1,255,000", "0", "0", "461", "0", "8,603,438"], ["27", "Buyende DLG", "43", "3,220,000", "65", "3,960,000", "275,000", "14", "6,718,292", "82", "0", "24,873,729"], ["28", "Dokolo DLG", "331", "9,036,250", "1,021", "12,660,000", "1,511,250", "0", "0", "0", "0", "0"], ["29", "Gomba DLG", "0", "0", "1,110", "11,146,108", "5,483,750", "0", "0", "1,340", "195,453", "33,523,521"], ["30", "Gulu DLG", "0", "0", "592", "85,000", "2,615,000", "1", "2,796,827", "0", "0", "0"], ["31", "Hoima DLG", "156", "11,240,000", "902", "10,140,000", "1,567,500", "0", "0", "1,219", "0", "71,608,660"], ["32", "Ibanda DLG", "2", "30,000", "1,229", "15,552,500", "3,832,500", "0", "0", "1,209", "555,387,743", "60,018,802"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong 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PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": [["33", "Iganga DLG", "447", "26,207,500", "1,785", "21,357,500", "638,750", "0", "0", "7", "0", "2,156,000"], ["34", "Jinja DLG", "0", "0", "1,387", "18,490,000", "2,165,000", "0", "0", "1,032", "0", "33,372,739"], ["35", "Kabale DLG", "0", "0", "1,032", "18,696,212", "6,235,000", "0", "0", "2,434", "0", "75,037,594"], ["36", "Kabarole DLG", "0", "0", "902", "12,807,500", "2,566,250", "0", "0", "31", "0", "6,681,901"], ["37", "Kaberamaido DLG", "24", "1,000,000", "149", "1,980,000", "176,250", "0", "0", "101", "10,368,921", "2,643,040"], ["38", "Kagadi DLG", "2", "135,000", "1,806", "25,415,000", "7,175,000", "18", "3,262,442", "1,881", "0", "56,338,325"], ["39", "Kakumiro DLG", "6", "220,000", "924", "12,015,000", "3,960,000", "0", "0", "1,070", "0", "45,361,333"], ["40", "Kalaki DLG", "0", "0", "149", "2,995,000", "0", "16", 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"21,030,138", "115", "39,696,559", "0"], ["50", "Katakwi DLG", "801", "18,141,250", "304", "2,787,500", "297,500", "0", "0", "406", "0", "9,399,080"], ["51", "Kayunga DLG", "0", "0", "2,266", "25,990,000", "4,142,500", "4", "1,192,536", "0", "0", "0"], ["52", "Kazo DLG", "0", "0", "0", "0", "0", "32", "1,587,408", "0", "0", "0"], ["53", "Kibaale DLG", "0", "0", "870", "15,682,500", "2,405,000", "28", "3,087,693", "938", "0", "24,395,489"], ["54", "Kiboga DLG", "0", "0", "1,395", "13,572,500", "2,517,500", "0", "0", "1,406", "0", "63,533,478"], ["55", "Kibuku DLG", "0", "0", "519", "9,757,500", "5,471,250", "0", "0", "62", "0", "23,609,181"], ["56", "Kikuube DLG", "0", "0", "766", "1,757,500", "8,647,500", "0", "0", "1,184", "133,652", "35,683,435"], ["57", "Kiruhura DLG", "0", "0", "959", "8,862,500", "5,282,500", "0", "0", "1,142", "0", "55,698,773"], ["58", "Kiryandongo DLG", "433", "24,206,250", "1,395", "16,347,500", "6,953,750", "1", "201,811", "1,406", "0", "24,588,301"], ["59", "Kitagwenda DLG", "129", "9,155,000", "0", "0", "0", "0", "0", "76", "0", "24,197,560"], ["60", "Kitgum DLG", "0", "0", "27", "207,500", "50,000", "9", "6,626,901", "0", "0", "0"], ["61", "Koboko DLG", "4", "62,500", "0", "0", "0", "0", "0", "0", "0", "0"], ["62", "Kole DLG", "0", "0", "393", "0", "12,010,000", "0", "0", "0", "0", "0"], ["63", "Kumi DLG", "26", "470,000", "1,031", "1,365,000", "0", "6", "1,066,721", "441", "173,759,405", "0"], ["64", "Kwania DLG", "165", "10,717,500", "1,095", "11,876,250", "857,500", "4", "2,464,652", "0", "1,242", "34,470,604"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of 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Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": [["65", "Kween DLG", "212", "3,545,000", "686", "7,050,000", "1,803,750", "1", "2,521,679", "1,172", "0", "29,828,983"], ["66", "Kyankwanzi DLG", "0", "0", "1,575", "21,985,000", "6,603,750", "0", "0", "1,831", "0", "68,707,401"], ["67", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "0", "62", "0", "10,818,190"], ["68", "Kyenjojo DLG", "0", "0", "249", "3,498,750", "212,500", "1", "869,398", "0", "0", "0"], ["69", "Kyotera DLG", "0", "0", "2,184", "18,095,000", "18,478,750", "0", "0", "0", "0", "0"], ["70", "Lamwo DLG", "186", "11,365,000", "354", "1,525,000", "3,943,750", "1", "1,042,200", "171", "0", "4,061,945"], ["71", "Lira DLG", "0", "0", "1,048", "15,918,750", "688,750", "0", "0", "1,346", "300,684,271", "22,213,126"], ["72", "Luuka DLG", "3", "125,000", "1,659", "17,412,500", "1,882,500", "0", "0", "304", "0", "3,659,218"], ["73", "Luwero DLG", "6", "275,000", "3,831", "35,846,595", "22,908,750", "51", "26,730,470", "4,024", "0", "96,436,260"], ["74", "Lwengo DLG", "0", "0", "1,659", "17,056,250", "4,483,750", "3", "2,651,225", "110", "0", "29,166,343"], ["75", "Lyantonde DLG", "0", "0", "885", "6,855,000", "8,801,250", "11", "1,486,254", "1,036", "0", "32,930,876"], ["76", "Madi0Okollo DLG", "4", "135,000", "957", "9,876,250", "6,732,500", "15", "1,805,024", "67", "21,427,046", "34,687"], ["77", "Manafwa DLG", "0", "0", "78", "12,357,500", "2,728,750", "0", "0", "57", "0", "13,544,11"], ["78", "Maracha DLG", "0", "0", "1,486", "39,192,500", "160,000", "0", "0", "938", "13,051,508", "0"], ["79", "Masaka DLG", "82", "8,672,500", "818", "6,923,750", "198,750", "14", "9,682,458", "881", "10,618,912", "0"], ["80", "Masindi DLG", "356", "4,100,000", "1,239", "11,872,500", "2,440,000", "1", "2,810,000", "1,406", "509,315,123", "16,075,037"], ["81", "Mayuge DLG", "0", "0", "75", "30,181,902", "0", "0", "0", "2,373", "0", "41,504,234"], ["82", "Mbale DLG", "0", "0", "2,904", "9,185,000", "0", "0", "0", "3,929", "41,213", "40,339,994"], ["83", "Mbarara DLG", "0", "0", "1,158", "14,520,000", "0", "0", "0", "1,284", "200,906,092", "31,593,639"], ["84", "Mitooma DLG", "72", "3,937,500", "95", "1,170,000", "310,000", "0", "0", "44", "0", "12,076,258"], ["85", "Mityana DLG", "0", "0", "458", "13,475,000", "7,751,250", "3", "7,286,400", "18", "0", "14,107,218"], ["86", "Moroto DLG", "144", "8,118,750", "121", "255,000", "1,638,750", "21", "8,124,515", "745", "0", "11,304,400"], ["87", "Moyo DLG", "0", "0", "55", "2,512,500", "0", "0", "0", "0", "0", "0"], ["88", "Mpigi DLG", "55", "2,285,000", "1,214", "15,293,750", "0", "0", "0", "1,509", "0", "28,446,228"], ["89", "Mubende DLG", "0", "0", "935", "9,195,000", "3,856,250", "0", "0", "394", "0", "13,240,180"], ["90", "Mukono DLG", "0", "0", "2,927", "39,461,250", "8,527,500", "3", "2,287,752", "938", "0", "78,724,807"], ["91", "Nakapiripirit DLG", "0", "0", "252", "1,172,500", "2,051,250", "24", "12,834,100", "563", "0", "18,815,283"], ["92", "Nakaseke DLG", "0", "0", "2", "0", "45,000", "0", "0", "451", "87,026,351", "1,177,602"], ["93", "Nakasongola DLG", "0", "0", "2,095", "3,527,500", "36,420,000", "2", "1,657,713", "2,090", "0", "42,107,750"], ["94", "Namayingo DLG", "0", "0", "492", "1,277,500", "7,017,500", "0", "0", "1,292", "0", "13,481,286"], ["95", "Namutumba DLG", "6", "170,000", "1,765", "15,740,000", "10,946,250", "0", "0", "979", "24,685,599", "0"], ["96", "Napak DLG", "447", "12,957,500", "154", "1,497,500", "775,000", "0", "0", "7", "0", "5,976,211"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["97", "Ngora DLG", "24", "1,072,500", "969", "10,962,500", "2,153,750", "10", "16,181,769", "41", "0", "20,678,468"], ["98", "Ntoroko DLG", "181", "11,997,500", "284", "1,790,000", "2,423,750", "2", "401,986", "693", "0", "27,134,849"], ["99", "Ntungamo DLG", "0", "0", "22", "270,000", "0", "28", "37,988,956", "151", "0", "20,715,092"], ["10", "0 Omoro DLG", "3", "102,500", "652", "4,042,500", "8,515,000", "1", "2,872,542", "1,590", "0", "46,533,621"], ["10", "1 Otuke DLG", "1,141", "138,475,00 0", "906", "11,400,000", "1,741,250", "0", "0", "1,166", "797,403,729", "14,214,586"], ["10", "2 Oyam DLG", "0", "0", "0", "0", "0", "0", "0", "1,619", "41,170,147", "141,880,930"], ["10", "3 Pakwach DLG", "5", "292,500", "1,001", "7,365,000", "10,443,750", "1", "72,595", "69", "0", "18,267,544"], ["10", "4 Pallisa DLG", "0", "0", "435", "0", "9,817,500", "91", "18,821", "369", "18,594,399", "20,523"], ["10", "5 Rakai DLG", "517", "30,325,000", "0", "0", "0", "0", "0", "0", "0", "0"], ["10", "6 Rubanda DLG", "0", "0", "1,032", "4,252,500", "4,020,000", "0", "0", "211", "332,396", "43,911,214"], ["10", "7 Rubirizi DLG", "179", "9,622,500", "1,003", "17,500", "89,535,098", "0", "0", "1,003", "0", "62,465,174"], ["10", "8 Rukiga DLG", "0", "0", "1,109", "15,682,500", "251,250", "0", "0", "0", "0", "0"], ["10", "9 Rukungiri DLG", "421", "10,676,250", "0", "0", "0", "0", "0", "0", "0", "0"], ["11", "0 Rwampara DLG", "0", "0", "1,038", "8,280,000", "0", "0", "0", "0", "0", "0"], ["11", "1 Sembabule DLG", "4", "75,000", "2,267", "21,877,500", "12,106,250", "0", "0", "0", "0", "0"], ["11", "2 Serere DLG", "300", "20,122,500", "240", "4,840,000", "0", "0", "0", "53", "0", "19,022,013"], ["11", "3 Sheema DLG", "0", "0", "97", "1,175,000", "387,500", "0", "0", "14", "0", "1,322,995"], ["11", "4 Sironko DLG", "256", "3,427,500", "66", "2,205,000", "5,262,500", "50", "10,345", "383", "4,303,618", "1,054,718"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11", "5 Soroti DLG", "801", "25,455,000", "104", "1,230,000", "297,500", "0", "0", "535", "0", "24,395,489"], ["11", "6 Tororo DLG", "318", "10,062,500", "78", "17,272,500", "13,663,750", "337", "57,933,014", "57", "0", "10,309,201"], ["11", "7 Wakiso DLG", "0", "0", "76", "2,522,500", "3,213,750", "0", "0", "0", "0", "0"], ["11", "8 Zombo DLG", "295", "6,325,000", "1,354", "6,762,500", "13,291,250", "5", "4,697,181", "444", "0", "28,685,210"], ["", "Total", "11,645", "700,135,00 0", "94,892", "1,043,454,067", "682,208,04 8", "1,621", "447,775,82 6", "75,094", "3,040,220,50 4", "2,387,243,61 9"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Size (hecta res)**", "**Amount Ugx**", "**Piec es**", "**Size (hectares)**", "**Amount Ugx**", "**Size (hectares)**", "**Amount Ugx**", "**Amount Ugx**", "**Amount Ugx**", ""], ["**1**", "Wakiso DLG", "0", "0", "4", "Not specified", "131,574,000", "Not specified", "131,574,000", "131,500,000", "57,400,000", "0"], ["**2**", "Mbale DLG", "0", "0", "3", "Not specified", "195,000,000", "Not specified", "195,000,000", "193,034,360", "193,034,360", "0"], ["**3**", "Oyam DLG", "40.47", "300,000,000", "1", "40.47", "300,000,000", "40.47", "300,000,000", "300,000,000", "20,000,000", "280,000,000"], ["**4**", "Sironko DLG", "0", "0", "2", "0", "0", "2", "1", "0", "25,134,266", "25,134,266"], ["", "**Total**", "**40.47**", "**300,000,000**", "**10**", "**40.47**", "**626,574,00 0**", "**42.47**", "**626,574,001**", "**624,534,36 0**", "**295,568,62 6**", "**305,134,26 6**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Planned", "None", "Budgeted", "None", "None", "Actual", "None", "Release/wa rrant Ugx", "Amount spent on Land Ugx", "Diversion of Land Funds Ugx"], "type": "table"}}, {"content": "Appendix 2 b: Titling and Transfer", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**Pieces**", "**Size (hectares)**", null], ["**1**", "Wakiso DLG", "45", "47", "32", "20", "Land was donated by people who passed on without transferring title to the entity"], ["**2**", "Jinja DLG", "28", "149.8", "3", "10.747", "Not stated"], ["**3**", "Mbale DLG", "26", "281.1", "6", "Not specified", "Not stated"], ["**4**", "Gulu DLG", "92", "Not defined", "76", "Not specified", "Lack of funding to transfer titles"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Un0Titled Land", "None", "Causes"], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**5**", "Oyam DLG", "20", "290.35", "10", "58.45", "Lack of funding to transfer titles"], ["**6**", "Mbarara DLG", "78", "235.65", "68", "113.94", "Lack of funding to transfer titles"], ["**7**", "Buduuda DLG", "50", "101.29", "24", "19.25", "Expired Land Board to effect titling of Land"], ["**8**", "Butaleja DLG", "0", "0", "14", "112", "Expired Land Board to effect titling of Land"], ["**9**", "Sironko DLG", "37", "759.59", "21", "317.09", "Lack of funding to transfer titles"], ["**10**", "Soroti DLG", "138", "Not defined", "91", "Not specifed", "Lack of funding to transfer titles"], ["**11**", "Kumi DLG", "64", "520", "51", "Not specifed", "Not stated"], ["", "**Total**", "**578**", "**2384.78**", "**396**", "**651.477**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Un0Titled Land", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**Amount Ugx**", ""], ["**1**", "Wakiso DLG", "32", "20", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**2**", "Mbale DLG", "26", "281.1", "Not defined", "Ignorance of the Law/Lack of awareness"], ["**3**", "Gulu DLG", "15", "47.063", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**4**", "Oyam DLG", "15", "173.38", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**5**", "Mbarara DLG", "14", "151.71", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**6**", "Buduuda DLG", "0", "3", "Not defined", "Not stated"], ["", "**TOTAL**", "**102**", "**676.253**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Land not in the names of ULC", "None", "None", "Causes"], "type": "table"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**No of Pieces**", "**Size (hectares)**", null], ["**1**", "Wakiso DLG", "45", "47", "1", "1.51", "Absence of a reconciled position between land acquired by the LLGs and the district."], ["**2**", "Mbale DLG", "26", "281.1", "29", "282.11", "Not disclosed"], ["**3**", "Gulu DLG", "92", "Not defined", "3", "4.495", "Not disclosed"], ["**4**", "Mbarara DLG", "78", "235.65", "78", "235.65", "Not disclosed"], ["**5**", "Fort portal City", "53", "Not defined", "0", "0", "Not disclosed"], ["**6**", "Buduuda DLG", "50", "101.29", "0", "0", "Lack of District Land Board"], ["**7**", "Butaleja DLG", "0", "0", "0", "112", "Not disclosed"], ["**8**", "Sironko DLG", "37", "759.59", "0", "0", "Not disclosed"], ["**9**", "Soroti DLG", "138", "Not defined", "0", "0", "Not disclosed"], ["**10**", "Kumi DLG", "64", "520", "64", "520", "Not disclosed"], ["", "**Total**", "**583**", "**1944.6**", "**175**", "**1155.8**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Land not recorded in the Land Register", "None", "Causes"], "type": "table"}}, {"content": "283 \nAppendix 2 e: Recording in GFMIS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}, [{"headings_0": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}]], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, null, "Pieces", "Size (hectares)", "No  of Pieces", "Size (hectares)", null], ["**1**", "Wakiso DLG", "LA", "45", "47", "27", "23", "Absence of Land Values to update GFMIS"], ["**2**", "Mbale DLG", "LA", "26", "281.1", "23", "281.1", "Non Functionality of the GFMIS0Asset module"], ["**3**", "Gulu DLG", "LA", "92", "Not defined", "36", "112.2", "Not disclosed"], ["**4**", "Oyam DLG", "LA", "20", "290.35", "1", "3.85", "Non Functionality of the GFMIS0Asset module"], ["**5**", "Mbarara DLG", "LA", "78", "235.65", "0", "0", "Not disclosed"], ["**6**", "Fort portal City", "LA", "53", "Not defined", "0", "0", "Not disclosed"], ["**7**", "Buduuda DLG", "LA", "50", "101.29", "50", "101.129", "Not disclosed"], ["**8**", "Butaleja DLG", "LA", "0", "0", "0", "0", "Non Functionality of the GFMIS0Asset module"], ["**9**", "Sironko DLG", "LA", "37", "759.59", "37", "759.59", "Not disclosed"], ["**10**", "Soroti DLG", "LA", "138", "Not defined", "0", "0", "Not disclosed"], ["**11**", "Kumi DLG", "LA", "64", "520", "64", "520", "Non Functionality of the GFMIS0Asset module"], ["", "**Total**", "", "**603**", "**2234.98**", "**238**", "**1800.869**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Directorate", "Total Land", "None", "Land not recorded in GFMIS", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, null, "**No of Pieces**", "**Size (hectares)**"], ["**1**", "Gulu DLG", "LA", "3", "11.767"], ["", "**Total**", "", "**3**", "**11.767**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Directorate", "Land not utilized in accordance with approved purpose", "None"], "type": "table"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**No of Pieces**", "**Size (hectares)**", "**Amount Ugx**", null], ["**1**", "Wakiso DLG", "45", "47", "1", "0.202", "Not defined", "Inadequate Funding"], ["**2**", "Jinja DLG", "28", "149.8", "", "", "0", ""], ["**3**", "Mbale DLG", "26", "281.1", "0", "0", "0", ""], ["**4**", "Gulu DLG", "92", "Not defined", "3", "11.767", "Not defined", "Inadequate Funding"], ["**5**", "Oyam DLG", "20", "290.35", "1", "3.853", "Not defined", "Inadequate Funding"], ["**6**", "Mbarara DLG", "78", "235.65", "6", "3.264", "Not defined", "Inadequate Funding"], ["**7**", "Fort portal City", "53", "Not defined", "6", "Not defined", "Not defined", "Inadequate Funding"], ["**8**", "Buduuda DLG", "50", "101.29", "0", "0", "0", ""], ["**9**", "Butaleja DLG", "0", "0", "2", "1.7", "Not defined", "Inadequate Funding"], ["**10**", "Sironko DLG", "37", "759.59", "0", "0", "0", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Unutilized Land", "None", "None", "Causes"], "type": "table"}}, {"content": "284", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**11**", "Soroti DLG", "138", "Not defined", "0", "0", "0", ""], ["**12**", "Kumi DLG", "64", "520", "0", "0", "0", ""], ["", "**Total**", "**631**", "**2384.78**", "**19**", "**20.786**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Unutilized Land", "None", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 h: Encumbered Land", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 h: Encumbered Land", "page": 302, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**No of Pieces**", "**Size (hectares)**", "**Amount Ugx**", null], ["**1**", "Wakiso DLG", "45", "47", "3", "1.641", "Not defined", "Lack of title and supporting documentation of ownership, prolonged non utilization of land attracting encroachers"], ["**2**", "Mbale DLG", "26", "281.1", "9", "42.2", "Not defined", "Not stated"], ["**3**", "Gulu DLG", "92", "Not defined", "2", "5.946", "Not defined", "Not stated"], ["**4**", "Mbarara DLG", "78", "235.65", "3", "32.59", "Not defined", "Not stated"], ["**5**", "Buduuda DLG", "50", "101.29", "3", "28.88", "Not defined", "Not stated"], ["**6**", "Sironko DLG", "37", "759.59", "1", "10", "Not defined", "Not stated"], ["**7**", "Soroti DLG", "138", "Not defined", "16", "Not defined", "Not defined", "Not stated"], ["", "**Total**", "**466**", "**1424.63**", "**37**", "**121.257**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 h: Encumbered Land", "page": 302, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Encumbered Land", "None", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 i: Irregularities in Management of leased land", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "No  of Pieces", "Size (hectare s)", "No  of Pieces", "Size (hectar es)", "No of Pieces", "Amount UGX", "No  of Pieces", "Amount UGX", null], ["**1**", "Wakiso DLG", "1", "4.07", "0", "0", "0", "0", "2", "Not stated", "Leases were granted by former controlling Authorities and no inventory or lease records were ever passed on to the Boards, Leases fall under lower urban Authorities that manage and collect lease rentals forming part of NTR for Lower Units"], ["**2**", "Gulu DLG", "5", "10", "2", "5.821", "5", "30,300,000", "1", "0", "Not stated"], ["**3**", "Buduuda DLG", "30", "Not defined", "0", "0", "0", "0", "0", "0", "Not stated"], ["**4**", "Sironko DLG", "123", "Not defined", "Not defined", "0", "77", "66,690,000", "0", "0", "Poor internal controls in management fo leased land"], ["", "**Total**", "**159**", "**14.07**", "**2**", "**5.821**", "**82**", "**96,990,00 0**", "**3**", "**0**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["N o", "Entity", "Land Leased", "None", "Undeveloped Leases", "None", "Uncollected Lease rentals", "None", "Leases renewed without payment of Ground rent", "None", "Causes"], "type": "table"}}, {"content": "285 \nAppendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}, [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}]], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", null, null, null, null], ["**No**", "**Entity**", "**Directorate**", "**Irregular Land Allocation by 2.1.1 DLB**", null, "**Causes**"], [null, null, null, "**No of Pieces**", "**Size (hectares)**", null], ["**1**", "Wakiso DLG", "LA", "2", "Not stated", "Lack of comprehensive database for Public Land by the DLB"], ["**2**", "Gulu DLG", "LA", "2", "Not stated", "Lack of comprehensive database for Public Land by the DLB"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": [["1", "ABIM", "558,430,320", "29,764,500", "528,665,820", "5%"], ["2", "ADJUMANI", "913,964,058", "168,376,513", "745,587,545", "18%"], ["3", "AGAGO", "1,060,342,500", "289,800,000", "770,542,500", "27%"], ["4", "ALEBTONG", "1,404,686,000", "149,400,000", "1,255,286,000", "11%"], ["5", "AMOLATAR", "1,258,384,200", "199,630,000", "1,058,754,200", "16%"], ["6", "AMUDAT", "1,136,319,670", "58,450,000", "1,077,869,670", "5%"], ["7", "AMURIA", "900,534,348", "175,023,695", "725,510,653", "19%"], ["8", "AMURU", "1,100,620,900", "126,537,000", "974,083,900", "11%"], ["9", "APAC", "485,983,900", "69,562,880", "416,421,020", "14%"], ["10", "APAC MC", "473,829,000", "64,062,000", "409,767,000", "14%"], ["11", "ARUA", "1,543,031,750", "298,948,867", "1,244,082,883", "19%"], ["12", "ARUA MC", "690,596,336", "118,046,400", "572,549,936", "17%"], ["13", "BUDAKA", "1,198,338,672", "162,069,210", "1,036,269,462", "14%"], ["14", "BUDUDA", "758,216,074", "244,252,000", "513,964,074", "32%"], ["15", "BUGIRI", "1,375,916,000", "209,830,000", "1,166,086,000", "15%"], ["16", "BUGIRI MC", "494,230,000", "55,141,000", "439,089,000", "11%"], ["17", "BUGWERI", "1,042,092,000", "17,150,000", "1,024,942,000", "2%"], ["18", "BUHWEJU", "984,435,400", "202,906,000", "781,529,400", "21%"], ["19", "BUIKWE", "529,541,000", "173,057,121", "356,483,879", "33%"], ["20", "BUKEDEA", "1,122,960,965", "255,684,930", "867,276,035", "23%"], ["21", "BUKOMANSIMBI", "804,758,000", "160,756,500", "644,001,500", "20%"], ["22", "BUKWO", "847,214,821", "122,860,200", "724,354,621", "15%"], ["23", "BULAMBULI", "1,037,707,856", "338,122,562", "699,585,294", "33%"], ["24", "BULIISA", "589,661,000", "162,558,000", "427,103,000", "28%"], ["25", "BUNDIBUGYO", "1,278,129,000", "271,961,050", "1,006,167,950", "21%"], ["26", "BUNYANGABU", "934,453,500", "282,150,622", "652,302,878", "30%"], ["27", "BUSHENYI", "1,216,325,590", "517,576,630", "698,748,960", "43%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "286", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["28", "BUSHENYI0ISHAKA", "333,627,400", "105,817,000", "227,810,400", "32%"], ["29", "BUSIA", "1,117,921,963", "123,051,733", "994,870,230", "11%"], ["30", "BUSIA MC", "292,691,874", "31,713,178", "260,978,696", "11%"], ["31", "BUTALEJA", "768,440,957", "120,280,000", "648,160,957", "16%"], ["32", "BUTAMBALA", "630,640,978", "80,890,321", "549,750,657", "13%"], ["33", "BUTEBO", "641,022,700", "34,277,000", "606,745,700", "5%"], ["34", "BUVUMA", "746,271,980", "112,575,000", "633,696,980", "15%"], ["35", "BUYENDE", "2,043,535,000", "255,547,200", "1,787,987,800", "13%"], ["36", "DOKOLO", "1,307,323,000", "324,721,750", "982,601,250", "25%"], ["37", "ENTEBBE MC", "348,956,324", "59,000,000", "289,956,324", "17%"], ["38", "FORT PORTAL MC", "387,642,470", "119,037,800", "268,604,670", "31%"], ["39", "GOMBA", "838,593,022", "173,900,093", "664,692,929", "21%"], ["40", "GULU", "687,415,300", "158,871,700", "528,543,600", "23%"], ["41", "GULU MC", "526,738,000", "139,545,384", "387,192,616", "26%"], ["42", "HOIMA", "1,362,810,000", "362,991,129", "999,818,871", "27%"], ["43", "HOIMA MC", "417,807,612", "133,007,900", "284,799,712", "32%"], ["44", "IBANDA", "1,207,486,639", "568,625,465", "638,861,174", "47%"], ["45", "IBANDA MC", "509,101,000", "278,628,000", "230,473,000", "55%"], ["46", "IGANGA", "1,445,453,000", "393,136,000", "1,052,317,000", "27%"], ["47", "IGANGA MC", "737,703,281", "61,220,842", "676,482,439", "8%"], ["48", "ISINGIRO", "1,590,959,519", "390,210,000", "1,200,749,519", "25%"], ["49", "JINJA", "1,158,623,707", "218,052,579", "940,571,128", "19%"], ["50", "JINJA MC", "503,230,000", "93,874,700", "409,355,300", "19%"], ["51", "KAABONG", "1,363,036,915", "430,667,771", "932,369,144", "32%"], ["52", "KABALE", "965,256,145", "341,558,100", "623,698,045", "35%"], ["53", "KABALE MC", "215,500,500", "55,303,000", "160,197,500", "26%"], ["54", "KABAROLE", "1,550,962,456", "604,631,533", "946,330,923", "39%"], ["55", "KABERAMAIDO", "514,569,525", "151,625,245", "362,944,280", "29%"], ["56", "KAGADI", "1,575,484,122", "467,322,640", "1,108,161,482", "30%"], ["57", "KAKUMIRO", "743,270,500", "178,212,000", "565,058,500", "24%"], ["58", "KALAKI", "415,709,634", "82,042,600", "333,667,034", "20%"], ["59", "KALANGALA", "747,503,500", "163,233,492", "584,270,008", "22%"], ["60", "KALIRO", "1,128,449,600", "161,710,000", "966,739,600", "14%"], ["61", "KALUNGU", "877,348,800", "255,160,200", "622,188,600", "29%"], ["62", "KAMULI", "1,694,700,236", "281,628,963", "1,413,071,273", "17%"], ["63", "KAMULI MC", "194,730,747", "33,725,200", "161,005,547", "17%"], ["64", "KAMWENGE", "1,246,093,000", "377,745,750", "868,347,250", "30%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "287", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["65", "KANUNGU", "1,393,173,400", "272,560,000", "1,120,613,400", "20%"], ["66", "KAPCHORWA", "469,971,751", "69,495,000", "400,476,751", "15%"], ["67", "KAPCHORWA MC", "508,972,000", "56,621,196", "452,350,804", "11%"], ["68", "KAPELEBYONG", "360,889,106", "62,402,005", "298,487,101", "17%"], ["69", "KARENGA", "364,008,064", "84,604,000", "279,404,064", "23%"], ["70", "KASESE", "2,986,384,150", "1,015,351,135", "1,971,033,015", "34%"], ["71", "KASESE MC", "674,304,680", "197,189,556", "477,115,124", "29%"], ["72", "KASSANDA", "964,655,000", "84,891,000", "879,764,000", "9%"], ["73", "KATAKWI", "991,688,017", "120,580,040", "871,107,977", "12%"], ["74", "KAYUNGA", "1,655,566,238", "413,718,382", "1,241,847,856", "25%"], ["75", "KAZO", "464,052,000", "301,624,350", "162,427,650", "65%"], ["76", "KIBAALE", "1,122,930,800", "326,141,833", "796,788,967", "29%"], ["77", "KIBOGA", "809,194,000", "149,989,800", "659,204,200", "19%"], ["78", "KIBUKU", "962,687,076", "120,600,000", "842,087,076", "13%"], ["79", "KIKUUBE", "1,077,008,125", "285,373,626", "791,634,499", "26%"], ["80", "KIRA MC", "686,970,000", "140,053,067", "546,916,933", "20%"], ["81", "KIRUHURA", "1,112,725,500", "375,657,030", "737,068,470", "34%"], ["82", "KIRYANDONGO", "1,176,794,226", "203,594,715", "973,199,511", "17%"], ["83", "KISORO", "1,374,493,000", "517,000,000", "857,493,000", "38%"], ["84", "KISORO MC", "459,066,000", "90,156,150", "368,909,850", "20%"], ["85", "KITAGWENDA", "641,411,200", "166,004,250", "475,406,950", "26%"], ["86", "KITGUM", "1,388,055,300", "197,450,000", "1,190,605,300", "14%"], ["87", "KITGUM MC", "450,846,000", "31,162,335", "419,683,665", "7%"], ["88", "KOBOKO", "887,932,898", "213,074,409", "674,858,489", "24%"], ["89", "KOBOKO MC", "455,052,960", "113,350,000", "341,702,960", "25%"], ["90", "KOLE", "997,144,700", "167,464,965", "829,679,735", "17%"], ["91", "KOTIDO", "1,049,044,396", "701,350,000", "347,694,396", "67%"], ["92", "KOTIDO MC", "1,193,020,136", "360,890,000", "832,130,136", "30%"], ["93", "KUMI", "801,804,654", "184,000,000", "617,804,654", "23%"], ["94", "KUMI MC", "409,137,000", "134,127,605", "275,009,395", "33%"], ["95", "KWANIA", "774,268,000", "89,949,400", "684,318,600", "12%"], ["96", "KWEEN", "986,832,727", "195,179,150", "791,653,577", "20%"], ["97", "KYANKWANZI", "583,793,000", "365,794,200", "217,998,800", "63%"], ["98", "KYEGEGWA", "1,164,039,300", "652,734,400", "511,304,900", "56%"], ["99", "KYENJOJO", "2,391,590,500", "544,607,490", "1,846,983,010", "23%"], ["100", "KYOTERA", "930,522,250", "135,899,400", "794,622,850", "15%"], ["101", "LAMWO", "1,597,171,000", "71,578,000", "1,525,593,000", "4%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "288", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["102", "LIRA", "998,287,500", "181,346,483", "816,941,017", "18%"], ["103", "LIRA MC", "719,400,500", "271,442,000", "447,958,500", "38%"], ["104", "LUGAZI MC", "186,268,000", "27,200,000", "159,068,000", "15%"], ["105", "LUUKA", "1,270,470,500", "127,477,000", "1,142,993,500", "10%"], ["106", "LUWERO", "1,486,290,291", "346,274,380", "1,140,015,911", "23%"], ["107", "LWENGO", "890,277,450", "214,146,958", "676,130,492", "24%"], ["108", "LYANTONDE", "1,053,720,798", "475,823,000", "577,897,798", "45%"], ["109", "MADI0OKOLO", "699,387,900", "63,368,198", "636,019,702", "9%"], ["110", "MAKINDYE SABAGABO MC", "612,306,000", "165,286,000", "447,020,000", "27%"], ["111", "MANAFWA", "1,065,145,114", "126,394,000", "938,751,114", "12%"], ["112", "MARACHA", "925,734,700", "304,167,452", "621,567,248", "33%"], ["113", "MASAKA", "1,053,743,995", "93,776,563", "959,967,432", "9%"], ["114", "MASAKA MC", "870,343,056", "60,007,820", "810,335,236", "7%"], ["115", "MASINDI", "1,029,932,000", "213,329,681", "816,602,319", "21%"], ["116", "MASINDI MC", "534,611,172", "136,375,259", "398,235,913", "26%"], ["117", "MAYUGE", "2,223,544,045", "323,612,803", "1,899,931,242", "15%"], ["118", "MBALE", "1,136,326,112", "217,000,000", "919,326,112", "19%"], ["119", "MBALE MC", "423,934,681", "51,259,000", "372,675,681", "12%"], ["120", "MBARARA", "1,006,072,228", "427,670,974", "578,401,254", "43%"], ["121", "MBARARA MC", "556,021,100", "132,217,546", "423,803,554", "24%"], ["122", "MITOOMA", "1,208,180,500", "368,442,050", "839,738,450", "30%"], ["123", "MITYANA", "734,975,457", "230,668,500", "504,306,957", "31%"], ["124", "MITYANA MC", "189,623,350", "62,403,396", "127,219,954", "33%"], ["125", "MOROTO", "880,550,243", "441,686,000", "438,864,243", "50%"], ["126", "MOROTO MC", "268,738,681", "99,734,835", "169,003,846", "37%"], ["127", "MOYO", "894,175,800", "102,499,600", "791,676,200", "11%"], ["128", "MPIGI", "834,778,000", "67,165,600", "767,612,400", "8%"], ["129", "MUBENDE", "1,056,277,303", "163,147,300", "893,130,003", "15%"], ["130", "MUBENDE MC", "362,453,000", "86,659,100", "275,793,900", "24%"], ["131", "MUKONO", "972,755,500", "188,775,000", "783,980,500", "19%"], ["132", "MUKONO MC", "667,682,500", "84,570,000", "583,112,500", "13%"], ["133", "NABILATUK", "525,077,899", "126,662,157", "398,415,742", "24%"], ["134", "NAKAPIRIPIRIT", "1,038,485,500", "75,788,418", "962,697,082", "7%"], ["135", "NAKASEKE", "1,212,652,080", "312,910,611", "899,741,469", "26%"], ["136", "NAKASONGOLA", "739,457,000", "220,953,000", "518,504,000", "30%"], ["137", "NAMAYINGO", "1,166,593,750", "222,680,000", "943,913,750", "19%"], ["138", "NAMISINDWA", "626,045,000", "86,300,000", "539,745,000", "14%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "289", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["139", "NAMUTUMBA", "1,376,411,000", "166,904,000", "1,209,507,000", "12%"], ["140", "NANSANA MC", "717,524,000", "98,178,735", "619,345,265", "14%"], ["141", "NAPAK", "1,392,853,326", "249,371,430", "1,143,481,896", "18%"], ["142", "NEBBI", "994,193,550", "234,182,260", "760,011,290", "24%"], ["143", "NEBBI MC", "254,455,000", "36,107,650", "218,347,350", "14%"], ["144", "NGORA", "1,089,212,532", "137,623,841", "951,588,691", "13%"], ["145", "NJERU MC", "321,075,400", "186,040,690", "135,034,710", "58%"], ["146", "NTOROKO", "1,020,711,500", "346,147,706", "674,563,794", "34%"], ["147", "NTUNGAMO", "1,265,443,350", "290,764,025", "974,679,325", "23%"], ["148", "NTUNGAMO MC", "549,417,000", "315,379,503", "234,037,497", "57%"], ["149", "NWOYA", "1,057,363,400", "276,319,000", "781,044,400", "26%"], ["150", "OBONG", "330,774,000", "65,000,000", "265,774,000", "20%"], ["151", "OMORO", "909,296,000", "158,780,000", "750,516,000", "17%"], ["152", "OTUKE", "1,241,198,900", "349,577,750", "891,621,150", "28%"], ["153", "OYAM", "1,420,240,000", "298,812,370", "1,121,427,630", "21%"], ["154", "PADER", "952,397,900", "119,700,000", "832,697,900", "13%"], ["155", "PAKWACH", "753,860,879", "179,750,250", "574,110,629", "24%"], ["156", "PALLISA", "1,784,396,870", "191,719,400", "1,592,677,470", "11%"], ["157", "RAKAI", "1,182,338,800", "143,746,520", "1,038,592,280", "12%"], ["158", "RUBANDA", "801,574,643", "139,330,000", "662,244,643", "17%"], ["159", "RUBIRIZI", "931,377,539", "216,652,759", "714,724,780", "23%"], ["160", "RUKIGA", "453,712,452", "53,113,600", "400,598,852", "12%"], ["161", "RUKUNGIRI", "1,369,976,400", "230,000,000", "1,139,976,400", "17%"], ["162", "RUKUNGIRI MC", "331,253,700", "84,410,000", "246,843,700", "25%"], ["163", "RWAMPARA", "687,828,688", "241,863,060", "445,965,628", "35%"], ["164", "SEMBABULE", "1,082,220,900", "282,370,600", "799,850,300", "26%"], ["165", "SERERE", "1,311,694,064", "287,661,585", "1,024,032,479", "22%"], ["166", "SHEEMA", "880,894,000", "501,383,000", "379,511,000", "57%"], ["167", "SHEEMA MC", "519,381,000", "282,230,025", "237,150,975", "54%"], ["168", "SIRONKO", "1,266,268,000", "307,100,000", "959,168,000", "24%"], ["169", "SOROTI", "990,736,418", "251,777,690", "738,958,728", "25%"], ["170", "SOROTI MC", "727,002,670", "54,302,850", "672,699,820", "7%"], ["171", "TEREGO", "711,898,000", "132,942,955", "578,955,045", "19%"], ["172", "TORORO", "1,426,247,993", "339,218,047", "1,087,029,946", "24%"], ["173", "TORORO MC", "841,180,000", "40,800,000", "800,380,000", "5%"], ["174", "WAKISO", "1,743,164,150", "266,080,207", "1,477,083,943", "15%"], ["175", "YUMBE", "2,315,784,900", "296,269,650", "2,019,515,250", "13%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "290", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["176", "ZOMBO", "972,606,000", "394,410,000", "578,196,000", "41%"], ["", "UNTAGGED TRANSFERS BY LGs", "0", "813,686,936", "0", ""], ["", "**TOTAL**", "**164,992,797,049**", "**38,018,366,215**", "**127,788,117,770**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "Appendix 3 b: Management of UWEP in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "ABIM DISTRICT LG", "381,779,585", "128,621,963", "21,923,000", "106,698,963", "17%"], ["2", "ADJUMANI DISTRICT LG", "626,871,079", "112,369,200", "49,408,000", "62,961,200", "44%"], ["3", "AGAGO DISTRICT LG", "833,187,600", "130,334,523", "119,000,000", "11,334,523", "91%"], ["4", "ALEBTONG DISTRICT LG", "696,069,000", "145,614,326", "21,130,000", "124,484,326", "15%"], ["5", "AMOLATAR DISTRICT LG", "738,072,500", "110,676,115", "82,624,934", "28,051,181", "75%"], ["6", "AMUDAT DISTRICT LG", "513,728,500", "62,652,523", "26,360,000", "36,292,523", "42%"], ["7", "AMURIA DISTRICT LG", "528,271,800", "94,064,647", "78,221,650", "15,842,997", "83%"], ["8", "AMURU DISTRICT LG", "852,765,200", "97,313,643", "78,242,278", "19,071,365", "80%"], ["9", "APAC DISTRICT LG", "614,758,800", "165,958,623", "83,000,000", "82,958,623", "50%"], ["10", "APAC MUNICIPALITY", "521,809,269", "145,705,365", "100,737,000", "44,968,365", "69%"], ["11", "ARUA CITY", "92,840,000", "174,826,081", "33,145,470", "141,680,611", "19%"], ["12", "ARUA DISTRICT LG", "528,770,436", "204,560,403", "155,258,000", "49,302,403", "76%"], ["13", "BUDAKA DISTRICT LG", "558,670,094", "87,516,193", "58,203,549", "29,312,644", "67%"], ["14", "BUDUDA DISTRICT LG", "511,293,000", "196,224,307", "138,700,000", "57,524,307", "71%"], ["15", "BUGIRI DISTRICT LG", "770,457,300", "239,303,523", "92,615,000", "146,688,523", "39%"], ["16", "BUGIRI MUNICIPALITY", "326,712,000", "102,649,282", "82,053,000", "20,596,282", "80%"], ["17", "BUGWERI DISTRICT LG", "442,946,000", "41,665,025", "17,550,000", "24,115,025", "42%"], ["18", "BUHWEJU DISTRICT LG", "510,480,500", "123,247,523", "84,300,000", "38,947,523", "68%"], ["19", "BUIKWE DISTRICT LG", "501,423,000", "121,566,422", "91,682,595", "29,883,827", "75%"], ["20", "BUKEDEA DISTRICT LG", "946,184,104", "558,736,363", "407,000,000", "151,736,363", "73%"], ["21", "BUKOMANSIMBI DISTRICT LG", "518,603,500", "127,840,981", "80,228,650", "47,612,331", "63%"], ["22", "BUKWO DISTRICT LG", "508,995,000", "137,959,123", "72,519,000", "65,440,123", "53%"], ["23", "BULAMBULI DISTRICT LG", "775,382,900", "323,973,429", "284,068,282", "39,905,147", "88%"], ["24", "BULIISA DISTRICT LG", "618,802,800", "95,211,943", "69,950,000", "25,261,943", "73%"], ["25", "BUNDIBUGYO DISTRICT LG", "794,588,000", "131,271,074", "110,971,738", "20,299,336", "85%"], ["26", "BUNYANGABU DISTRICT LG", "637,018,148", "234,530,081", "210,916,000", "23,614,081", "90%"], ["27", "BUSHENYI DISTRICT LG", "653,147,964", "188,483,831", "199,251,440", "010,767,609", "106%"], ["28", "BUSHENYI ISHAKA MUNICIPALITY", "240,765,500", "115,860,435", "67,690,000", "48,170,435", "58%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "291", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["29", "BUSIA DISTRICT LG", "877,436,200", "130,470,017", "45,710,000", "84,760,017", "35%"], ["30", "BUSIA MUNICIPALITY", "255,040,500", "82,873,381", "22,660,000", "60,213,381", "27%"], ["31", "BUTALEJJA DISTRICT LG", "589,399,981", "108,645,044", "60,410,000", "48,235,044", "56%"], ["32", "BUTAMBALA DISTRICT LG", "222,005,000", "83,791,608", "24,460,000", "59,331,608", "29%"], ["33", "BUTEBO DISTRICT LG", "413,556,983", "71,834,523", "15,695,000", "56,139,523", "22%"], ["34", "BUVUMA DISTRICT LG", "324,932,876", "56,295,691", "24,294,000", "32,001,691", "43%"], ["35", "BUYENDE DISTRICT LG", "742,856,800", "130,571,476", "81,880,000", "48,691,476", "63%"], ["36", "DOKOLO DISTRICT LG", "483,795,552", "212,248,095", "140,750,000", "71,498,095", "66%"], ["37", "ENTEBBE MUNICIPALITY", "524,609,760", "53,858,481", "44,300,000", "9,558,481", "82%"], ["38", "FORT PORTAL CITY", "283,810,712", "101,118,930", "86,002,776", "15,116,154", "85%"], ["39", "GOMBA DISTRICT LG", "609,138,000", "120,927,647", "90,410,000", "30,517,647", "75%"], ["40", "GULU CITY", "279,191,000", "93,359,170", "39,739,000", "53,620,170", "43%"], ["41", "GULU DISTRICT LG", "720,577,500", "219,063,099", "159,545,858", "59,517,241", "73%"], ["42", "HOIMA CITY", "571,448,295", "116,823,184", "88,100,000", "28,723,184", "75%"], ["43", "HOIMA DISTRICT LG", "823,518,800", "145,047,542", "131,700,000", "13,347,542", "91%"], ["44", "IBANDA DISTRICT LG", "769,091,476", "428,829,644", "403,144,800", "25,684,844", "94%"], ["45", "IBANDA MUNICIPALITY", "521,719,270", "239,823,474", "186,530,000", "53,293,474", "78%"], ["46", "IGANGA DISTRICT LG", "639,396,000", "132,957,043", "60,685,000", "72,272,043", "46%"], ["47", "IGANGA MUNICIPALITY", "371,019,547", "88,323,643", "55,250,000", "33,073,643", "63%"], ["48", "ISINGIRO DISTRICT LG", "936,815,000", "290,695,242", "274,860,000", "15,835,242", "95%"], ["49", "JINJA CITY", "412,187,200", "237,855,722", "49,156,360", "188,699,362", "21%"], ["50", "JINJA DISTRICT LG", "891,665,000", "295,490,454", "242,523,009", "52,967,445", "82%"], ["51", "KAABONG DISTRICT LG", "374,851,000", "88,179,025", "81,413,656", "6,765,369", "92%"], ["52", "KABALE DISTRICT LG", "791,496,495", "257,503,130", "246,307,063", "11,196,067", "96%"], ["53", "KABALE MUNICIPALITY", "277,961,224", "103,351,523", "78,380,000", "24,971,523", "76%"], ["54", "KABAROLE DISTRICT LG", "841,227,642", "291,572,229", "273,759,000", "17,813,229", "94%"], ["55", "KABERAMAIDO DISTRICT LG", "422,315,694", "102,280,963", "57,987,600", "44,293,363", "57%"], ["56", "KAGADI DISTRICT LG", "1,127,690,096", "373,226,132", "259,232,430", "113,993,702", "69%"], ["57", "KAKUMIRO DISTRICT LG", "689,973,693", "243,007,573", "218,250,000", "24,757,573", "90%"], ["58", "KALAKI DISTRICT LG", "344,948,035", "97,873,200", "36,262,850", "61,610,350", "37%"], ["59", "KALANGALA DISTRICT LG", "447,073,300", "76,826,081", "43,554,900", "33,271,181", "57%"], ["60", "KALIRO DISTRICT LG", "794,576,000", "128,217,134", "116,493,754", "11,723,380", "91%"], ["61", "KALUNGU DISTRICT LG", "585,465,000", "196,827,230", "167,160,000", "29,667,230", "85%"], ["62", "KAMULI DISTRICT LG", "1,021,431,000", "162,739,407", "153,828,186", "8,911,221", "95%"], ["63", "KAMULI MUNICIPALITY", "405,575,000", "107,533,241", "31,540,000", "75,993,241", "29%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "292", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["64", "KAMWENGE DISTRICT LG", "809,623,000", "418,104,523", "350,957,000", "67,147,523", "84%"], ["65", "KANUNGU DISTRICT LG", "859,570,180", "225,479,662", "197,030,000", "28,449,662", "87%"], ["66", "KAPCHORWA DISTRICT LG", "669,008,191", "145,223,523", "105,356,700", "39,866,823", "73%"], ["67", "KAPCHORWA MUNICIPALITY", "464,121,450", "90,606,619", "56,000,000", "34,606,619", "62%"], ["68", "KAPELEBYONG DISTRICT LG", "382,835,500", "98,062,200", "33,570,000", "64,492,200", "34%"], ["69", "KARENGA DISTRICT LG", "471,310,000", "89,298,343", "0", "89,298,343", "0%"], ["70", "KASESE DISTRICT LG", "1,750,446,800", "411,264,520", "323,125,000", "88,139,520", "79%"], ["71", "KASESE MUNICIPALITY", "415,580,300", "212,191,923", "139,550,000", "72,641,923", "66%"], ["72", "KASSANDA DISTRICT LG", "361,456,000", "172,335,423", "11,279,400", "161,056,023", "7%"], ["73", "KATAKWI DISTRICT LG", "676,070,200", "175,271,863", "145,126,385", "30,145,478", "83%"], ["74", "KAYUNGA DISTRICT LG", "797,528,118", "211,726,673", "186,147,950", "25,578,723", "88%"], ["75", "KAZO DISTRICT LG", "523,586,352", "255,338,343", "64,100,000", "191,238,343", "25%"], ["76", "KIBAALE DISTRICT LG", "914,082,011", "331,341,810", "285,920,850", "45,420,960", "86%"], ["77", "KIBOGA DISTRICT LG", "646,062,144", "163,003,660", "136,382,417", "26,621,243", "84%"], ["78", "KIBUKU DISTRICT LG", "738,161,981", "153,937,325", "47,239,150", "106,698,175", "31%"], ["79", "KIKUUBE DISTRICT LG", "618,079,000", "154,804,527", "136,751,923", "18,052,604", "88%"], ["80", "KIRA MUNICIPALITY", "1,423,212,000", "368,034,875", "213,027,392", "155,007,483", "58%"], ["81", "KIRUHURA DISTRICT LG", "828,932,000", "581,956,000", "457,599,050", "124,356,950", "79%"], ["82", "KIRYANDONGO DISTRICT LG", "474,679,500", "128,795,990", "25,650,000", "103,145,990", "20%"], ["83", "KISORO DISTRICT LG", "929,341,500", "475,430,790", "414,103,000", "61,327,790", "87%"], ["84", "KISORO MUNICIPALITY", "479,761,230", "145,415,323", "95,050,000", "50,365,323", "65%"], ["85", "KITAGWENDA DISTRICT LG", "496,544,700", "116,454,543", "94,554,100", "21,900,443", "81%"], ["86", "KITGUM DISTRICT LG", "935,545,500", "122,684,648", "80,000,000", "42,684,648", "65%"], ["87", "KITGUM MUNICIPALITY", "652,082,205", "233,316,741", "69,084,614", "164,232,127", "30%"], ["88", "KOBOKO DISTRICT LG", "812,129,800", "350,573,560", "292,281,488", "58,292,072", "83%"], ["89", "KOBOKO MUNICIPALITY", "423,780,004", "214,725,623", "125,634,000", "89,091,623", "59%"], ["90", "KOLE DISTRICT LG", "770,191,493", "438,873,000", "348,000,000", "90,873,000", "79%"], ["91", "KOTIDO DISTRICT LG", "740,758,556", "122,860,621", "67,200,000", "55,660,621", "55%"], ["92", "KOTIDO MUNICIPALITY", "641,199,237", "188,479,200", "129,929,000", "58,550,200", "69%"], ["93", "KUMI DISTRICT LG", "657,498,500", "290,541,125", "246,044,500", "44,496,625", "85%"], ["94", "KUMI MUNICIPALITY", "412,001,000", "211,033,123", "153,734,700", "57,298,423", "73%"], ["95", "KWANIA DISTRICT LG", "357,876,500", "81,419,385", "65,330,000", "16,089,385", "80%"], ["96", "KWEEN DISTRICT LG", "624,522,226", "190,160,074", "161,907,150", "28,252,924", "85%"], ["97", "KYANKWANZI DISTRICT LG", "580,235,550", "249,957,134", "261,129,500", "011,172,366", "104%"], ["98", "KYEGEGWA DISTRICT LG", "865,954,000", "389,581,439", "362,150,000", "27,431,439", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "293", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["99", "KYENJOJO DISTRICT LG", "1,046,072,500", "291,995,597", "306,101,300", "014,105,703", "105%"], ["100", "KYOTERA DISTRICT LG", "613,911,204", "213,233,773", "124,728,610", "88,505,163", "58%"], ["101", "LAMWO DISTRICT LG", "596,943,500", "111,150,523", "76,561,000", "34,589,523", "69%"], ["102", "LIRA CITY", "678,511,406", "128,345,423", "45,200,000", "83,145,423", "35%"], ["103", "LIRA DISTRICT LG", "816,929,261", "212,305,871", "218,297,000", "05,991,129", "103%"], ["104", "LUGAZI MUNICIPALITY", "316,341,670", "90,430,081", "71,800,000", "18,630,081", "79%"], ["105", "LUUKA DISTRICT LG", "562,966,000", "80,932,325", "27,392,000", "53,540,325", "34%"], ["106", "LUWERO DISTRICT LG", "848,820,716", "185,323,965", "233,047,450", "047,723,485", "126%"], ["107", "LWENGO DISTRICT LG", "747,362,069", "154,941,223", "120,467,200", "34,474,023", "78%"], ["108", "LYANTONDE DISTRICT LG", "586,866,500", "214,359,912", "204,652,177", "9,707,735", "95%"], ["109", "MADI0OKOLLO DISTRICT LG", "259,376,700", "62,298,343", "8,430,000", "53,868,343", "14%"], ["110", "MAKINDYE SSABAGABO MUNICIPALITY", "1,011,071,614", "134,980,903", "113,300,000", "21,680,903", "84%"], ["111", "MANAFWA DISTRICT LG", "606,972,155", "121,215,223", "77,000,000", "44,215,223", "64%"], ["112", "MARACHA DISTRICT LG", "622,960,050", "145,222,523", "105,900,000", "39,322,523", "73%"], ["113", "MASAKA CITY", "217,266,207", "160,030,150", "14,514,786", "145,515,364", "9%"], ["114", "MASAKA DISTRICT LG", "637,743,929", "245,651,906", "152,400,000", "93,251,906", "62%"], ["115", "MASINDI DISTRICT LG", "615,674,000", "222,475,523", "203,049,600", "19,425,923", "91%"], ["116", "MASINDI MUNICIPALITY", "242,561,224", "68,963,525", "57,400,000", "11,563,525", "83%"], ["117", "MAYUGE DISTRICT LG", "1,052,114,000", "212,887,340", "124,941,950", "87,945,390", "59%"], ["118", "MBALE CITY", "531,844,100", "277,248,075", "43,810,000", "233,438,075", "16%"], ["119", "MBALE DISTRICT LG", "873,059,400", "216,808,343", "198,369,000", "18,439,343", "91%"], ["120", "MBARARA CITY", "217,917,000", "209,215,423", "93,900,000", "115,315,423", "45%"], ["121", "MBARARA DISTRICT LG", "828,110,125", "198,423,643", "187,247,800", "11,175,843", "94%"], ["122", "MITOMA DISTRICT LG", "496,942,565", "136,235,200", "120,554,960", "15,680,240", "88%"], ["123", "MITYANA DISTRICT LG", "888,815,328", "315,412,538", "287,950,000", "27,462,538", "91%"], ["124", "MITYANA MUNICIPALITY", "357,822,947", "165,470,698", "98,869,300", "66,601,398", "60%"], ["125", "MOROTO DISTRICT LG", "648,066,000", "144,435,077", "81,189,350", "63,245,727", "56%"], ["126", "MOROTO MUNICIPALITY", "126,884,500", "74,332,147", "36,388,225", "37,943,922", "49%"], ["127", "MOYO DISTRICT LG", "332,674,086", "154,641,923", "86,194,600", "68,447,323", "56%"], ["128", "MPIGI DISTRICT LG", "280,530,000", "77,185,148", "51,200,000", "25,985,148", "66%"], ["129", "MUBENDE DISTRICT LG", "542,425,000", "127,623,843", "104,900,000", "22,723,843", "82%"], ["130", "MUBENDE MUNICIPALITY", "326,890,800", "62,294,914", "61,497,925", "796,989", "99%"], ["131", "MUKONO DISTRICT LG", "1,362,525,050", "172,564,533", "144,396,000", "28,168,533", "84%"], ["132", "MUKONO MUNICIPALITY", "1,106,525,000", "160,091,081", "121,197,460", "38,893,621", "76%"], ["133", "NABILATUK DISTRICT LG", "276,452,379", "66,125,906", "37,547,000", "28,578,906", "57%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "294", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["134", "NAKAPIRIPIRIT DISTRICT LG", "633,660,996", "106,243,140", "63,712,000", "42,531,140", "60%"], ["135", "NAKASEKE DISTRICT LG", "688,221,700", "108,911,452", "104,729,844", "4,181,608", "96%"], ["136", "NAKASONGOLA DISTRICT LG", "381,872,100", "140,922,474", "110,922,600", "29,999,874", "79%"], ["137", "NAMAYINGO DISTRICT LG", "600,527,200", "144,409,191", "71,217,600", "73,191,591", "49%"], ["138", "NAMISINDWA DLG", "295,365,000", "149,773,944", "33,450,000", "116,323,944", "22%"], ["139", "NAMUTUMBA DISTRICT LG", "752,775,500", "64,321,699", "31,070,978", "33,250,721", "48%"], ["140", "NANSANA MUNICIPALITY", "676,032,215", "451,645,643", "360,515,341", "91,130,302", "80%"], ["141", "NAPAK DISTRICT LG", "877,618,852", "213,349,978", "169,600,000", "43,749,978", "79%"], ["142", "NEBBI DISTRICT LG", "704,433,441", "172,495,729", "193,942,800", "021,447,071", "112%"], ["143", "NEBBI MUNICIPALITY", "383,845,000", "104,638,831", "86,516,370", "18,122,461", "83%"], ["144", "NGORA DISTRICT LG", "622,722,000", "169,998,648", "78,873,375", "91,125,273", "46%"], ["145", "NJERU MUNICIPALITY", "347,310,000", "220,919,639", "173,377,180", "47,542,459", "78%"], ["146", "NTOROKO DISTRICT LG", "477,156,000", "145,001,331", "133,700,000", "11,301,331", "92%"], ["147", "NTUNGAMO DISTRICT LG", "1,362,744,817", "331,111,858", "282,845,950", "48,265,908", "85%"], ["148", "NTUNGAMO MUNICIPALITY", "408,983,001", "386,709,914", "161,103,950", "225,605,964", "42%"], ["149", "NWOYA DISTRICT LG", "650,250,700", "148,672,081", "70,650,000", "78,022,081", "48%"], ["150", "OBONGI DISTRICT LG", "359,960,000", "103,379,300", "0", "103,379,300", "0%"], ["151", "OMORO DISTRICT LG", "581,518,500", "220,864,533", "103,070,000", "117,794,533", "47%"], ["152", "OTUKE DISTRICT LG", "966,201,100", "330,552,144", "249,300,000", "81,252,144", "75%"], ["153", "OYAM DISTRICT LG", "946,368,000", "373,643,523", "324,189,000", "49,454,523", "87%"], ["154", "PADER DISTRICT LG", "740,634,600", "61,930,340", "41,500,000", "20,430,340", "67%"], ["155", "PAKWACH DISTRICT LG", "676,689,000", "143,557,223", "119,400,000", "24,157,223", "83%"], ["156", "PALLISA DISTRICT LG", "933,063,375", "176,023,010", "65,962,224", "110,060,786", "37%"], ["157", "RAKAI DISTRICT LG", "705,036,098", "143,852,446", "54,871,090", "88,981,356", "38%"], ["158", "RUBANDA DISTRICT LG", "607,189,720", "156,612,523", "127,760,000", "28,852,523", "82%"], ["159", "RUBIRIZI DISTRICT LG", "509,568,345", "115,930,081", "101,541,634", "14,388,447", "88%"], ["160", "RUKIGA DISTRICT LG", "573,200,033", "220,184,719", "162,190,000", "57,994,719", "74%"], ["161", "RUKUNGIRI DISTRICT LG", "1,080,960,669", "387,044,723", "335,129,818", "51,914,905", "87%"], ["162", "RUKUNGIRI MUNICIPALITY", "341,872,900", "119,220,728", "83,150,000", "36,070,728", "70%"], ["163", "RWAMPARA DISTRICT LG", "243,901,000", "150,873,780", "50,215,832", "100,657,948", "33%"], ["164", "SEMBABULE DISTRICT LG", "1,090,036,601", "306,022,229", "241,570,000", "64,452,229", "79%"], ["165", "SERERE DISTRICT LG", "864,545,000", "150,802,885", "109,272,900", "41,529,985", "72%"], ["166", "SHEEMA DISTRICT LG", "621,815,538", "375,133,695", "310,663,966", "64,469,729", "83%"], ["167", "SHEEMA MUNICIPALITY", "510,300,400", "137,688,747", "141,751,674", "04,062,927", "103%"], ["168", "SIRONKO DISTRICT LG", "736,228,086", "144,214,523", "147,800,000", "03,585,477", "102%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "295", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["169", "SOROTI DISTRICT LG", "662,148,400", "198,726,221", "164,203,110", "34,523,111", "83%"], ["170", "SOROTI MUNICIPALITY", "197,112,500", "77,016,648", "31,595,320", "45,421,328", "41%"], ["171", "TEREGO DISTRICT LG", "360,712,000", "0", "0", "0", "0%"], ["172", "TORORO DISTRICT LG", "1,256,906,633", "273,422,460", "218,163,925", "55,258,535", "80%"], ["173", "TORORO MUNICIPALITY", "317,920,000", "100,395,162", "52,320,000", "48,075,162", "52%"], ["174", "WAKISO DISTRICT LG", "2,403,828,950", "250,030,081", "280,390,000", "030,359,919", "112%"], ["175", "YUMBE DISTRICT LG", "681,745,199", "122,122,423", "77,328,950", "44,793,473", "63%"], ["176", "ZOMBO DISTRICT LG", "529,125,000", "247,771,355", "218,050,000", "29,721,355", "88%"], ["", "**Grand Total**", "**111,476,011,092**", "**32,038,054,728**", "**22,867,682,221**", "**9,170,372,507**", "71%"], ["", "", "", "**Untagged**", "**1,193,646,295**", "", ""], ["", "", "", "**Total Amount Recovered**", "**24,061,328,516**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["1", "Adjumani DLG", "Approved", "2,043,341,193", "1,095,593,562", "947,747,631", "54%", "74,564,243,269", "65,081,762,868", "9,482,480,401", "87%"], ["2", "Agago DLG", "Approved", "400,000,000", "151,174,116", "248,825,884", "38%", "43,399,707,209", "40,792,823,824", "2,606,883,385", "94%"], ["3", "Alebetong DLG", "Approved", "362,131,668", "241,864,561", "120,267,107", "67%", "32,553,663,224", "28,571,101,935", "3,982,561,289", "88%"], ["4", "Amolatar DLG", "Not approved", "676,169,000", "199,455,600", "476,713,400", "29%", "27,359,836,125", "25,384,435,037", "1,975,401,088", "93%"], ["5", "Amudat DLG", "Not approved", "46,873,389", "49,352,875", "-2,479,486", "105%", "14,855,634,258", "12,678,870,958", "2,176,763,300", "85%"], ["6", "Amuria DLG", "Not approved", "418,898,685", "220,374,599", "198,524,086", "53%", "32,688,127,068", "25,871,491,395", "6,816,635,673", "79%"], ["7", "Amuru DLG", "Approved", "1,380,535,524", "1,314,226,405", "66,309,119", "95%", "34,112,080,588", "27,941,096,092", "6,170,984,496", "82%"], ["8", "Apac DLG", "Not approved", "528,543,081", "171,236,241", "357,306,840", "32%", "33,226,695,265", "30,551,450,807", "2,675,244,458", "92%"], ["9", "Arua DLG", "Approved", "426,145,850", "334,609,880", "91,535,970", "79%", "41,911,273,158", "36,447,355,523", "5,463,917,635", "87%"], ["10", "Arua City", "Not approved", "3,025,192,686", "3,000,909,098", "24,283,588", "99%", "45,846,863,296", "43,619,346,734", "2,227,516,562", "95%"], ["11", "Budaka DLG", "Approved", "254,770,000", "172,631,000", "82,139,000", "68%", "34,352,643,835", "28,161,355,946", "6,191,287,889", "82%"], ["12", "Bugiri DLG", "Approved", "294,107,000", "155,733,750", "138,373,250", "53%", "49,425,746,135", "46,894,446,208", "2,531,299,927", "95%"], ["13", "Bugiri MC", "Not approved", "547,118,000", "114,341,325", "432,776,675", "21%", "5,291,047,387", "4,848,252,669", "442,794,718", "92%"], ["14", "Bugweri DLG", "Not approved", "215,222,571", "205,508,938", "9,713,633", "95%", "21,572,470,875", "20,871,655,883", "700,814,992", "97%"], ["15", "Buhweju DLG", "Not approved", "155,201,000", "109,982,114", "45,218,886", "71%", "23,015,986,480", "17,672,156,781", "5,343,829,699", "77%"], ["16", "Buikwe DLG", "Approved", "1,335,227,000", "620,532,502", "714,694,498", "46%", "44,233,191,603", "29,338,056,822", "14,895,134,781", "66%"], ["17", "Bukedea DLG", "Not approved", "85,662,000", "182,417,686", "-96,755,686", "213%", "34,675,345,324", "34,279,615,346", "395,729,978", "99%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "296", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["18", "Bukomansimbi DLG", "Approved", "151,000,000", "111,811,370", "39,188,630", "74%", "24,105,731,733", "22,422,186,701", "1,683,545,032", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["18", "Bukomansimbi DLG", "Approved", "151,000,000", "111,811,370", "39,188,630", "74%", "24,105,731,733", "22,422,186,701", "1,683,545,032", "93%"], ["19", "Bukwo DLG", "Not approved", "374,939,000", "157,463,974", "217,475,026", "42%", "30,297,321,491", "29,549,392,248", "747,929,243", "98%"], ["20", "Bulambuli DLG", "Not approved", "228,801,500", "147,321,464", "81,480,036", "64%", "32,147,524,085", "30,753,299,409", "1,394,224,676", "96%"], ["21", "Buliisa DLG", "Approved", "1,087,180,080", "262,035,121", "825,144,959", "24%", "20,645,789,080", "18,294,791,160", "2,350,997,920", "89%"], ["22", "Bundibugyo DLG", "Not approved", "756,222,000", "221,612,526", "534,609,474", "29%", "42,313,697,300", "39,707,332,412", "2,606,364,888", "94%"], ["23", "Bunyangabu DLG", "Not approved", "487,597,963", "211,601,973", "275,995,990", "43%", "26,641,666,138", "24,862,898,691", "1,778,767,447", "93%"], ["24", "Bushenyi DLG", "Not approved", "679,805,428", "319,574,800", "360,230,628", "47%", "38,112,899,845", "36,980,426,746", "1,132,473,099", "97%"], ["25", "Bushenyi- Ishaka MC", "Approved", "1,110,440,813", "682,780,216", "427,660,597", "61%", "11,707,367,527", "11,684,719,691", "22,647,836", "100%"], ["26", "Busia MC", "Approved", "1,599,880,000", "1,074,690,000", "525,190,000", "67%", "18,974,445,278", "18,211,535,213", "762,910,065", "96%"], ["27", "Busia DLG", "Approved", "870,694,980", "214,699,540", "655,995,440", "25%", "41,389,214,176", "40,095,305,823", "1,293,908,353", "97%"], ["28", "Butaleja DLG", "Approved", "590,270,351", "590,270,351", "0", "100%", "39,255,221,440", "38,809,387,923", "445,833,517", "99%"], ["29", "Butambala DLG", "Not approved", "171,168,775", "117,605,961", "53,562,814", "69%", "27,157,962,115", "24,985,442,499", "2,172,519,616", "92%"], ["30", "Butebo DLG", "Not approved", "236,462,411", "223,894,411", "12,568,000", "95%", "22,921,655,117", "22,909,087,117", "12,568,000", "100%"], ["31", "Buvuma DLG", "Not approved", "190,468,832", "190,468,674", "158", "100%", "19,575,623,876", "17,877,060,899", "1,698,562,977", "91%"], ["32", "Buyende DLG", "Not approved", "384,306,000", "240,714,750", "143,591,250", "63%", "28,178,460,604", "26,829,931,702", "1,348,528,902", "95%"], ["33", "Dokolo DLG", "Approved", "418,898,884", "163,985,184", "254,913,700", "39%", "32,291,055,177", "23,524,159,956", "8,766,895,221", "73%"], ["34", "Entebbe MC", "Approved", "12,658,554,000", "3,125,844,597", "9,532,709,40 3", "25%", "38,109,359,602", "26,888,683,105", "11,220,676,497", "71%"], ["35", "Fort Portal City", "Not approved", "2,770,000,000", "2,082,902,071", "687,097,929", "75%", "32,686,993,162", "31,666,904,298", "1,020,088,864", "97%"], ["36", "Gomba DLG", "Not approved", "617,540,000", "285,670,009", "331,869,991", "46%", "24,748,555,674", "23,233,954,395", "1,514,601,279", "94%"], ["37", "Gulu City", "Approved", "3,884,884,200", "2,063,169,856", "1,821,714,34 4", "53%", "51,960,870,117", "49,386,722,617", "2,574,147,500", "95%"], ["38", "Gulu DLG", "Approved", "491,220,977", "497,004,131", "-5,783,154", "101%", "34,313,773,463", "30,936,957,369", "3,376,816,094", "90%"], ["39", "Hoima City", "Not approved", "2,134,232,000", "1,367,566,622", "766,665,378", "64%", "33,529,655,343", "32,440,208,365", "1,089,446,978", "97%"], ["40", "Hoima DLG", "Approved", "1,345,235,000", "731,588,383", "613,646,617", "54%", "37,842,767,262", "31,749,623,696", "6,093,143,566", "84%"], ["41", "Ibanda DLG", "Approved", "818,369,250", "894,184,277", "-75,815,027", "109%", "28,725,984,832", "27,336,202,032", "1,389,782,800", "95%"], ["42", "Ibanda MC", "Approved", "1,210,100,000", "548,450,672", "661,649,328", "45%", "14,399,870,002", "13,531,822,207", "868,047,795", "94%"], ["43", "Iganga DLG", "Approved", "630,290,000", "286,871,529", "343,418,471", "46%", "44,564,346,054", "42,585,220,806", "1,979,125,248", "96%"], ["44", "Iganga MC", "Not approved", "1,173,904,000", "143,170,750", "1,030,733,25 0", "12%", "7,688,860,754", "5,967,310,815", "1,721,549,939", "78%"], ["45", "Isingiro DLG", "Approved", "1,959,976,958", "1,795,744,864", "164,232,094", "92%", "119,645,003,524", "84,123,856,039", "35,521,147,485", "70%"], ["46", "Jinja City", "Approved", "10,528,738,497", "3,688,588,746", "6,840,149,75 1", "35%", "58,090,748,734", "50,969,290,015", "7,121,458,719", "88%"], ["47", "Jinja DLG", "Approved", "2,039,503,772", "1,526,910,994", "512,592,778", "75%", "44,031,449,723", "42,976,051,843", "1,055,397,880", "98%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "297", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["48", "Kabale DLG", "Not approved", "481,087,998", "306,504,190", "174,583,808", "64%", "45,945,517,499", "45,921,136,512", "24,380,987", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["48", "Kabale DLG", "Not approved", "481,087,998", "306,504,190", "174,583,808", "64%", "45,945,517,499", "45,921,136,512", "24,380,987", "100%"], ["49", "Kabale MC", "Not approved", "2,935,576,075", "1,563,631,571", "1,371,944,50 4", "53%", "26,030,445,891", "24,259,900,946", "1,770,544,945", "93%"], ["50", "Kabarole DLG", "Not approved", "829,853,000", "745,522,932", "84,330,068", "90%", "33,074,418,736", "31,780,524,335", "1,293,894,401", "96%"], ["51", "Kaberamaido DLG", "Not approved", "173,943,938", "154,901,305", "19,042,633", "89%", "18,526,562,106", "17,634,284,742", "892,277,364", "95%"], ["52", "Kagadi DLG", "Approved", "897,200,000", "211,183,558", "686,016,442", "24%", "55,379,398,541", "43,753,100,858", "11,626,297,683", "79%"], ["53", "Kakumiro DLG", "Approved", "461,508,846", "124,740,567", "336,768,279", "27%", "37,535,412,241", "34,040,505,106", "3,494,907,135", "91%"], ["54", "Kalaki DLG", "Not approved", "349,744,290", "100,907,318", "248,836,972", "29%", "17,667,299,431", "17,103,891,637", "563,407,794", "97%"], ["55", "Kalangala DLG", "Not approved", "624,837,273", "515,843,345", "108,993,928", "83%", "22,894,657,653", "19,255,578,562", "3,639,079,091", "84%"], ["56", "Kaliro DLG", "Approved", "187,672,253", "172,120,402", "15,551,851", "92%", "38,169,054,973", "35,901,144,843", "2,267,910,130", "94%"], ["57", "Kalungu DLG", "Not approved", "676,169,000", "230,523,533", "445,645,467", "34%", "31,130,305,682", "28,795,921,074", "2,334,384,608", "93%"], ["58", "Kamuli DLG", "Approved", "545,891,000", "472,672,928", "73,218,072", "87%", "63,730,997,208", "61,487,285,797", "2,243,711,411", "96%"], ["59", "Kamuli MC", "Not approved", "418,713,267", "170,599,249", "248,114,018", "41%", "21,906,393,040", "21,130,778,694", "775,614,346", "96%"], ["60", "Kamwenge DLG", "Not approved", "918,544,000", "288,790,481", "629,753,519", "31%", "57,025,692,404", "54,827,697,933", "2,197,994,471", "96%"], ["61", "Kanungu DLG", "Not approved", "1,766,840,753", "568,305,566", "1,198,535,18 7", "32%", "48,137,689,731", "44,030,676,812", "4,107,012,919", "91%"], ["62", "Kapchorwa DLG", "Not approved", "266,229,452", "266,229,452", "0", "100%", "21,667,317,765", "22,517,959,276", "-850,641,511", "104%"], ["63", "Kapchorwa MC", "Approved", "301,000,000", "173,046,718", "127,953,282", "57%", "8,646,096,869", "8,395,473,308", "250,623,561", "97%"], ["64", "Kapelebyong DLG", "Approved", "287,353,782", "201,344,966", "86,008,816", "70%", "16,088,411,706", "15,569,721,601", "518,690,105", "97%"], ["65", "Kasese MC", "Not approved", "1,238,901,021", "911,251,895", "327,649,126", "74%", "32,139,734,547", "30,900,924,929", "1,238,809,618", "96%"], ["66", "Kasese DLG", "Approved", "3,955,789,049", "907,750,076", "3,048,038,97 3", "23%", "93,976,496,887", "81,918,725,603", "12,057,771,284", "87%"], ["67", "Kassanda DLG", "Not approved", "568,555,000", "433,426,577", "135,128,423", "76%", "34,316,145,156", "32,378,212,359", "1,937,932,797", "94%"], ["68", "Katakwi DLG", "Approved", "939,561,060", "281,674,292", "657,886,768", "30%", "34,728,149,610", "32,045,504,801", "2,682,644,809", "92%"], ["69", "Kayunga DLG", "Approved", "991,923,000", "834,518,119", "157,404,881", "84%", "51,936,096,040", "48,613,572,001", "3,322,524,039", "94%"], ["70", "Kazo DLG", "Approved", "824,355,800", "543,403,991", "280,951,809", "66%", "20,680,903,925", "20,798,136,942", "-117,233,017", "101%"], ["71", "Kibaale DLG", "Approved", "209,023,387", "370,896,191", "-161,872,804", "177%", "31,638,859,347", "30,224,714,785", "1,414,144,562", "96%"], ["72", "Kiboga DLG", "Not approved", "791,913,000", "637,280,783", "154,632,217", "80%", "29,731,819,001", "27,790,363,854", "1,941,455,147", "93%"], ["73", "Kibuku DLG", "Not approved", "306,708,460", "306,708,460", "0", "100%", "31,508,971,145", "28,753,665,289", "2,755,305,856", "91%"], ["74", "Kikuube DLG", "Not approved", "1,132,183,000", "738,344,107", "393,838,893", "65%", "41,730,688,194", "39,760,285,943", "1,970,402,251", "95%"], ["75", "Kira MC", "Approved", "11,495,000,000", "8,951,100,810", "2,543,899,19 0", "78%", "30,980,655,310", "27,879,646,471", "3,101,008,839", "90%"], ["76", "Kiruhura DLG", "Not approved", "1,151,833,000", "699,746,048", "452,086,952", "61%", "27,386,019,207", "24,387,600,876", "2,998,418,331", "89%"], ["77", "Kiryandongo DLG", "Approved", "471,559,000", "403,536,554", "68,022,446", "86%", "52,766,670,170", "47,174,781,543", "5,591,888,627", "89%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "298", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["78", "Kisoro DLG", "Not approved", "656,867,000", "415,540,074", "241,326,926", "63%", "46,884,681,674", "42,882,291,400", "4,002,390,274", "91%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["78", "Kisoro DLG", "Not approved", "656,867,000", "415,540,074", "241,326,926", "63%", "46,884,681,674", "42,882,291,400", "4,002,390,274", "91%"], ["79", "Kisoro MC", "Approved", "847,953,750", "437,549,299", "410,404,451", "52%", "4,847,827,515", "4,326,154,385", "521,673,130", "89%"], ["80", "Kitagwenda DLG", "Not approved", "718,658,000", "485,329,996", "233,328,004", "68%", "22,409,396,887", "20,145,817,767", "2,263,579,120", "90%"], ["81", "Kitgum DLG", "Not approved", "246,456,410", "209,159,099", "37,297,311", "85%", "39,622,382,728", "33,271,306,168", "6,351,076,560", "84%"], ["82", "Koboko MC", "Not approved", "470,811,429", "262,191,435", "208,619,994", "56%", "18,282,220,808", "13,888,053,208", "4,394,167,600", "76%"], ["83", "Koboko DLG", "Approved", "600,020,900", "458,581,155", "141,439,745", "76%", "40,917,533,218", "35,409,866,711", "5,507,666,507", "87%"], ["84", "Kole DLG", "Not approved", "470,000,000", "327,984,617", "142,015,383", "70%", "30,655,352,096", "28,474,192,096", "2,181,160,000", "93%"], ["85", "Kumi DLG", "Not approved", "595,722,000", "242,114,867", "353,607,133", "41%", "35,434,388,879", "33,007,726,183", "2,426,662,696", "93%"], ["86", "Kumi MC", "Approved", "289,028,880", "262,191,435", "26,837,445", "91%", "8,650,048,032", "8,126,023,961", "524,024,071", "94%"], ["87", "Kwania DLG", "Not approved", "516,876,000", "230,389,887", "286,486,113", "45%", "26,320,680,937", "23,635,325,330", "2,685,355,607", "90%"], ["88", "Kween DLG", "Not approved", "245,249,248", "245,249,248", "0", "100%", "25,314,638,065", "24,080,850,750", "1,233,787,315", "95%"], ["89", "Kyankwanzi DLG", "Not approved", "550,906,000", "486,333,433", "64,572,567", "88%", "33,524,306,692", "29,961,018,886", "3,563,287,806", "89%"], ["90", "Kyegegwa DLG", "Not approved", "6,536,925,813", "1,029,060,000", "5,507,865,81 3", "16%", "57,194,657,129", "51,906,962,379", "5,287,694,750", "91%"], ["91", "kyenjojo DLG", "Not approved", "775,927,315", "1,063,101,145", "-287,173,830", "137%", "51,421,138,436", "48,783,757,564", "2,637,380,872", "95%"], ["92", "Kyotera DLG", "Approved", "1,027,745,000", "549,110,338", "478,634,662", "53%", "40,074,208,794", "39,193,598,994", "880,609,800", "98%"], ["93", "Lamwo DLG", "Not approved", "657,100,000", "481,152,000", "175,948,000", "73%", "59,156,122,224", "48,320,085,318", "10,836,036,906", "82%"], ["94", "Lira City", "Approved", "2,182,903,000", "2,293,751,035", "-110,848,035", "105%", "54,602,635,918", "42,012,644,858", "12,589,991,060", "77%"], ["95", "Lira DLG", "Not approved", "549,082,499", "411,203,136", "137,879,363", "75%", "40,601,721,497", "39,485,569,918", "1,116,151,579", "97%"], ["96", "Lugazi MC", "Approved", "1,379,000,000", "1,026,641,138", "352,358,862", "74%", "27,466,324,729", "27,142,890,168", "323,434,561", "99%"], ["97", "Luuka DLG", "Not approved", "152,792,782", "131,992,675", "20,800,107", "86%", "31,893,366,224", "30,651,591,016", "1,241,775,208", "96%"], ["98", "Luwero DLG", "Approved", "3,730,453,815", "3,445,895,462", "284,558,353", "92%", "72,575,437,151", "70,065,278,636", "2,510,158,515", "97%"], ["99", "Lwengo DLG", "Approved", "701,952,305", "324,712,132", "377,240,173", "46%", "34,871,379,840", "32,148,893,519", "2,722,486,321", "92%"], ["100", "Lyantonde DLG", "Not approved", "190,414,000", "163,022,974", "27,391,026", "86%", "20,615,225,777", "18,928,350,342", "1,686,875,435", "92%"], ["101", "Madi Okollo DLG", "Not approved", "400,000,000", "399,950,000", "50,000", "100%", "43,238,262,670", "30,882,287,746", "12,355,974,924", "71%"], ["102", "Makindye- Ssabagabo MC", "Not approved", "9,340,000,000", "4,055,328,959", "5,284,671,04 1", "43%", "27,649,607,473", "21,970,955,485", "5,678,651,988", "79%"], ["103", "Manafwa DLG", "Approved", "895,377,756", "217,345,846", "678,031,910", "24%", "35,400,422,667", "32,314,022,238", "3,086,400,429", "91%"], ["104", "Maracha DLG", "Approved", "183,194,659", "231,876,627", "-48,681,968", "127%", "32,902,368,842", "30,589,523,882", "2,312,844,960", "93%"], ["105", "Masaka DLG", "Approved", "355,402,791", "199,538,323", "155,864,468", "56%", "21,234,476,329", "19,984,292,997", "1,250,183,332", "94%"], ["106", "Masaka City", "Approved", "4,625,254,101", "2,077,839,249", "2,547,414,85 2", "45%", "42,593,236,710", "39,377,424,934", "3,215,811,776", "92%"], ["107", "Masindi MC", "Not approved", "1,200,000,000", "830,374,049", "369,625,951", "69%", "13,419,719,498", "13,208,468,876", "211,250,622", "98%"], ["108", "Masindi DLG", "Not approved", "243,760,982", "943,457,214", "-699,696,232", "387%", "35,752,366,348", "31,043,870,003", "4,708,496,345", "87%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "299", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["109", "Mayuge DLG", "Approved", "724,322,519", "456,810,854", "267,511,665", "63%", "53,568,618,370", "50,196,940,048", "3,371,678,322", "94%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["109", "Mayuge DLG", "Approved", "724,322,519", "456,810,854", "267,511,665", "63%", "53,568,618,370", "50,196,940,048", "3,371,678,322", "94%"], ["110", "Mbale DLG", "Not approved", "800,000,000", "686,232,207", "113,767,793", "86%", "46,450,291,143", "44,800,253,897", "1,650,037,246", "96%"], ["111", "Mbale City City", "Not approved", "1,568,910,374", "1,568,910,374", "0", "100%", "54,509,554,490", "54,509,554,490", "0", "100%"], ["112", "Mbarara City", "Not approved", "8,566,518,000", "3,398,240,515", "5,168,277,48 5", "40%", "62,491,147,300", "56,163,575,756", "6,327,571,544", "90%"], ["113", "Mbarara DLG", "Approved", "1,007,858,860", "954,417,054", "53,441,806", "95%", "33,082,716,235", "31,389,570,562", "1,693,145,673", "95%"], ["114", "Mitooma DLG", "Not approved", "272,401,746", "269,679,336", "2,722,410", "99%", "32,983,982,695", "31,033,824,747", "1,950,157,948", "94%"], ["115", "Mityana MC", "Not approved", "995,000,000", "779,374,454", "215,625,546", "78%", "10,826,159,234", "10,286,862,838", "539,296,396", "95%"], ["116", "Mityana DLG", "Approved", "747,345,912", "625,146,266", "122,199,646", "84%", "35,784,709,307", "34,739,884,076", "1,044,825,231", "97%"], ["117", "Moroto DLG DLG", "Not approved", "243,760,982", "342,226,155", "-98,465,173", "140%", "20,613,541,507", "17,127,913,866", "3,485,627,641", "83%"], ["118", "Moroto MC MC", "Not approved", "618,500,000", "260,196,220", "358,303,780", "42%", "11,024,543,654", "7,880,859,977", "3,143,683,677", "71%"], ["119", "Moyo DLG", "Approved", "829,500,000", "411,237,981", "418,262,019", "50%", "44,584,616,735", "29,195,416,011", "15,389,200,724", "65%"], ["120", "Mpigi DLG", "Approved", "957,989,671", "865,631,127", "92,358,544", "90%", "37,272,189,134", "34,682,719,605", "2,589,469,529", "93%"], ["121", "Mubende DLG", "Approved", "897,123,586", "788,963,995", "108,159,591", "88%", "41,878,459,183", "39,647,152,652", "2,231,306,531", "95%"], ["122", "Mubende MC", "Approved", "1,258,773,000", "1,159,993,876", "98,779,124", "92%", "31,893,250,334", "31,308,367,407", "584,882,927", "98%"], ["123", "Mukono DLG", "Not approved", "3,250,400,000", "1,868,063,243", "1,382,336,75 7", "57%", "67,010,957,541", "57,834,245,531", "9,176,712,010", "86%"], ["124", "Mukono MC", "Not approved", "4,651,046,000", "4,018,792,123", "632,253,877", "86%", "25,270,241,648", "22,502,726,784", "2,767,514,864", "89%"], ["125", "Nakapiripit DLG", "Not approved", "148,005,600", "129,336,434", "18,669,166", "87%", "17,779,167,160", "13,792,230,712", "3,986,936,448", "78%"], ["126", "Nakaseke DLG", "Not approved", "1,516,272,349", "1,325,697,252", "190,575,097", "87%", "37,474,541,645", "35,726,792,690", "1,747,748,955", "95%"], ["127", "Nakasongola DLG", "Approved", "1,100,421,788", "1,155,000,000", "-54,578,212", "105%", "32,965,788,169", "31,387,140,337", "1,578,647,832", "95%"], ["128", "Namayingo DLG", "Not approved", "202,098,818", "235,642,000", "-33,543,182", "117%", "46,944,170,455", "30,764,093,834", "16,180,076,621", "66%"], ["129", "Namisindwa DLG", "Not approved", "350,000,000", "268,677,925", "81,322,075", "77%", "32,873,774,708", "30,276,933,318", "2,596,841,390", "92%"], ["130", "Namutumba DLG", "Not approved", "294,000,000", "165,355,470", "128,644,530", "56%", "35,419,977,308", "33,545,828,238", "1,874,149,070", "95%"], ["131", "Nansana MC", "Approved", "6,444,898,000", "5,366,264,000", "1,078,634,00 0", "83%", "30,743,976,884", "28,771,493,569", "1,972,483,315", "94%"], ["132", "Napal DLG DLG", "Approved", "180,000,000", "108,077,220", "71,922,780", "60%", "21,809,898,127", "17,502,475,644", "4,307,422,483", "80%"], ["133", "Nebbi DLG", "Approved", "784,439,352", "483,164,250", "301,275,102", "62%", "37,287,079,756", "32,975,573,035", "4,311,506,721", "88%"], ["134", "Nebbi MC", "Not approved", "598,670,000", "512,596,367", "86,073,633", "86%", "7,451,912,548", "5,315,320,126", "2,136,592,422", "71%"], ["135", "Ngora DLG", "Approved", "647,768,999", "110,233,463", "537,535,536", "17%", "26,819,375,753", "22,984,373,307", "3,835,002,446", "86%"], ["136", "Njeru MC", "Not approved", "3,132,174,000", "1,896,542,360", "1,235,631,64 0", "61%", "14,109,935,127", "12,513,270,328", "1,596,664,799", "89%"], ["137", "Ntoroko DLG", "Not approved", "779,720,000", "670,444,400", "109,275,600", "86%", "25,698,930,531", "23,319,020,690", "2,379,909,841", "91%"], ["138", "Ntugamo MC", "Approved", "728,285,983", "455,038,837", "273,247,146", "62%", "10,392,027,149", "10,006,372,814", "385,654,335", "96%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "300", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["139", "Ntungamo DLG", "Not approved", "841,044,993", "781,601,039", "59,443,954", "93%", "67,695,637,954", "65,955,356,867", "1,740,281,087", "97%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["139", "Ntungamo DLG", "Not approved", "841,044,993", "781,601,039", "59,443,954", "93%", "67,695,637,954", "65,955,356,867", "1,740,281,087", "97%"], ["140", "Nwoya DLG", "Not approved", "616,930,800", "415,250,194", "201,680,606", "67%", "32,485,058,559", "26,906,362,637", "5,578,695,922", "83%"], ["141", "Obongi DLG", "Approved", "700,000,000", "597,490,077", "102,509,923", "85%", "41,986,862,000", "36,016,551,508", "5,970,310,492", "86%"], ["142", "Otuke DLG", "Approved", "228,092,000", "160,173,671", "67,918,329", "70%", "20,201,376,294", "19,045,497,065", "1,155,879,229", "94%"], ["143", "Oyam DLG", "Not approved", "537,202,262", "488,195,784", "49,006,478", "91%", "53,103,660,483", "48,266,804,257", "4,836,856,226", "91%"], ["144", "Pader DLG", "Not approved", "680,000,000", "578,854,267", "101,145,733", "85%", "35,994,962,265", "32,381,009,380", "3,613,952,885", "90%"], ["145", "Pakwach DLG", "Approved", "1,200,000,000", "614,926,770", "585,073,230", "51%", "25,731,940,711", "23,874,245,553", "1,857,695,158", "93%"], ["146", "Pallisa DLG", "Not approved", "350,775,739", "261,119,990", "89,655,749", "74%", "41,643,758,913", "40,668,548,479", "975,210,434", "98%"], ["147", "Rakai DLG", "Approved", "603,561,000", "333,191,190", "270,369,810", "55%", "46,186,954,555", "43,948,336,253", "2,238,618,302", "95%"], ["148", "Rubanda DLG", "Approved", "626,742,225", "281,418,195", "345,324,030", "45%", "35,214,425,831", "32,450,904,042", "2,763,521,789", "92%"], ["149", "Rubirizi DLG", "Not approved", "380,678,744", "739,400,228", "-358,721,484", "194%", "24,006,401,278", "23,166,794,758", "839,606,520", "97%"], ["150", "Rukiga DLG", "Approved", "285,067,000", "163,908,112", "121,158,888", "57%", "24,314,101,132", "23,721,798,107", "592,303,025", "98%"], ["151", "Rukungiri DLG", "Approved", "810,772,129", "849,092,600", "-38,320,471", "105%", "51,355,266,602", "47,948,154,494", "3,407,112,108", "93%"], ["152", "Rukungiri MC", "Not approved", "1,335,227,000", "668,893,017", "666,333,983", "50%", "10,272,380,835", "9,588,610,221", "683,770,614", "93%"], ["153", "Rwampara DLG", "Approved", "745,234,192", "533,385,539", "211,848,653", "72%", "24,175,275,736", "23,245,993,216", "929,282,520", "96%"], ["154", "Sembabule DLG", "Approved", "627,023,378", "340,394,556", "286,628,822", "54%", "37,545,800,141", "34,093,818,966", "3,451,981,175", "91%"], ["155", "Serere DLG", "Approved", "1,025,011,000", "546,946,847", "478,064,153", "53%", "38,607,615,248", "36,425,484,861", "2,182,130,387", "94%"], ["156", "Sheema DLG", "Not approved", "420,769,091", "353,075,957", "67,693,134", "84%", "31,452,986,897", "30,512,174,022", "940,812,875", "97%"], ["157", "Sheema MC", "Approved", "619,400,000", "546,913,248", "72,486,752", "88%", "15,355,009,702", "14,776,377,415", "578,632,287", "96%"], ["158", "Sironko DLG", "Not approved", "591,585,500", "465,233,872", "126,351,628", "79%", "43,715,442,166", "40,673,330,239", "3,042,111,927", "93%"], ["159", "Soroti City", "Not approved", "1,649,003,857", "358,525,368", "1,290,478,48 9", "22%", "32,245,918,630", "27,191,436,469", "5,054,482,161", "84%"], ["160", "Soroti DLG", "Not approved", "540,790,750", "310,871,016", "229,919,734", "57%", "34,283,509,969", "32,154,680,153", "2,128,829,816", "94%"], ["161", "Terego DLG", "Approved", "297,285,815", "246,155,248", "51,130,567", "83%", "53,145,429,300", "51,009,048,929", "2,136,380,371", "96%"], ["162", "Tororo MC", "Not approved", "1,252,552,400", "681,308,108", "571,244,292", "54%", "21,090,022,092", "20,366,168,079", "723,854,013", "97%"], ["163", "Tororo DLG", "Approved", "1,956,905,259", "990,626,970", "966,278,289", "51%", "75,686,836,586", "71,852,450,728", "3,834,385,858", "95%"], ["164", "Wakiso DLG", "Not approved", "15,623,633,000", "7,028,521,352", "8,595,111,64 8", "45%", "102,023,553,805", "86,711,358,646", "15,312,195,159", "85%"], ["165", "Yumbe DLG", "Approved", "403,949,980", "555,422,781", "-151,472,801", "137%", "101,060,085,683", "87,975,942,483", "13,084,143,200", "87%"], ["166", "Zombo DLG", "Approved", "1,123,200,000", "1,123,200,000", "0", "100%", "30,237,259,913", "30,237,259,913", "0", "100%"], ["167", "Omoro DLG", "Approved", "518,437,999", "186,431,384", "332,006,615", "36%", "30,896,907,475", "26,863,805,127", "4,033,102,348", "87%"], ["168", "Kitgum MC", "Not approved", "1,035,307,000", "166,223,778", "869,083,222", "16%", "18,339,777,183", "17,240,456,470", "1,099,320,713", "94%"], ["169", "Bududa DLG", "Approved", "265,253,000", "114,537,000", "150,716,000", "43%", "36,499,141,640", "34,905,387,096", "1,593,754,544", "96%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "301", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["", "**Total**", "", "**223,518,772, 109**", "**131,349,888 ,815**", "**92,168,883, 294**", "**71%**", "**5,995,310,337, 537**", "**5,426,900,787 ,092**", "**568,409,550,4 45**", "**91%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["1", "Adjumani DLG", "65,081,762,868", "55,863,018,510", "9,218,744,358", "86%", "0", "0", "0"], ["2", "Agago DLG", "40,792,823,824", "31,559,613,577", "9,233,210,247", "77%", "0", "0", "0"], ["3", "Alebetong DLG", "28,571,101,935", "25,297,831,543", "3,273,270,392", "89%", "0", "0", "0"], ["4", "Amolatar DLG", "25,384,435,037", "21,691,339,510", "3,693,095,527", "85%", "0", "0", "0"], ["5", "Amudat DLG", "12,678,870,958", "11,785,826,432", "893,044,526", "93%", "0", "0", "0"], ["6", "Amuria DLG", "25,871,491,395", "24,993,962,356", "877,529,039", "97%", "0", "20,000,000", "0"], ["7", "Amuru DLG", "27,941,096,092", "25,663,369,367", "2,277,726,725", "92%", "0", "0", "0"], ["8", "Apac DLG", "30,551,450,807", "24,775,547,183", "5,775,903,624", "81%", "0", "0", "0"], ["9", "Arua DLG", "36,447,355,523", "31,687,629,736", "4,759,725,787", "87%", "0", "0", "0"], ["10", "Arua City", "43,619,346,734", "42,964,622,565", "654,724,169", "98%", "0", "0", "0"], ["11", "Budaka DLG", "28,161,355,946", "27,882,061,613", "279,294,333", "99%", "0", "0", "0"], ["12", "Bugiri DLG", "46,894,446,208", "42,395,130,251", "4,499,315,957", "90%", "0", "0", "0"], ["13", "Bugiri MC", "4,848,252,669", "4,479,742,910", "368,509,759", "92%", "0", "0", "0"], ["14", "Bugweri DLG", "20,871,655,883", "18,506,249,124", "2,365,406,759", "89%", "0", "0", "0"], ["15", "Buhweju DLG", "17,672,156,781", "17,382,765,587", "289,391,194", "98%", "0", "0", "0"], ["16", "Buikwe DLG", "29,338,056,822", "26,667,236,368", "2,670,820,454", "91%", "0", "0", "0"], ["17", "Bukedea DLG", "34,279,615,346", "34,278,449,788", "1,165,558", "100%", "0", "0", "0"], ["18", "Bukomansimbi DLG", "22,422,186,701", "20,735,843,588", "1,686,343,113", "92%", "0", "41,557,219", "0"], ["19", "Bukwo DLG", "29,549,392,248", "23,245,791,632", "6,303,600,616", "79%", "0", "0", "0"], ["20", "Bulambuli DLG", "30,753,299,409", "26,959,482,154", "3,793,817,255", "88%", "0", "0", "0"], ["21", "Buliisa DLG", "18,294,791,160", "16,419,229,225", "1,875,561,935", "90%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "302", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["22", "Bundibugyo DLG", "39,707,332,412", "36,643,497,580", "3,063,834,832", "92%", "0", "0", "0"], ["23", "Bunyangabu DLG", "24,862,898,691", "20,561,778,975", "4,301,119,716", "83%", "2,052,937,854", "0", "0"], ["24", "Bushenyi DLG", "36,980,426,746", "34,439,580,522", "2,540,846,224", "93%", "0", "0", "0"], ["25", "Bushenyi- Ishaka MC", "11,684,719,691", "11,292,130,344", "392,589,347", "97%", "0", "0", "0"], ["26", "Busia MC", "18,211,535,213", "17,637,648,532", "573,886,681", "97%", "0", "0", "0"], ["27", "Busia DLG", "40,095,305,823", "19,196,790,749", "20,898,515,07 4", "48%", "0", "20,078,498", "0"], ["28", "Butaleja DLG", "38,809,387,923", "34,243,631,347", "4,565,756,576", "88%", "0", "0", "0"], ["29", "Butambala DLG", "24,985,442,499", "22,376,845,377", "2,608,597,122", "90%", "0", "0", "0"], ["30", "Butebo DLG", "22,909,087,117", "22,478,362,026", "430,725,091", "98%", "0", "0", "0"], ["31", "Buvuma DLG", "17,877,060,899", "14,138,521,798", "3,738,539,101", "79%", "0", "0", "0"], ["32", "Buyende DLG", "26,829,931,702", "26,468,947,497", "360,984,205", "99%", "0", "0", "0"], ["33", "Dokolo DLG", "23,524,159,956", "23,288,388,774", "235,771,182", "99%", "0", "0", "0"], ["34", "Entebbe MC", "26,888,683,105", "22,048,720,146", "4,839,962,959", "82%", "0", "0", "0"], ["35", "Fort Portal City", "31,666,904,298", "24,431,286,453", "7,235,617,845", "77%", "0", "0", "0"], ["36", "Gomba DLG", "23,233,954,395", "20,882,997,994", "2,350,956,401", "90%", "0", "0", "0"], ["37", "Gulu City", "49,386,722,617", "45,917,881,177", "3,468,841,440", "93%", "0", "0", "0"], ["38", "Gulu DLG", "30,936,957,369", "23,679,289,662", "7,257,667,707", "77%", "4,001,598,220", "0", "0"], ["39", "Hoima City", "32,440,208,365", "25,077,585,804", "7,362,622,561", "77%", "2,101,550,903", "0", "0"], ["40", "Hoima DLG", "31,749,623,696", "30,024,039,766", "1,725,583,930", "95%", "0", "0", "0"], ["41", "Ibanda DLG", "27,336,202,032", "26,127,146,420", "1,209,055,612", "96%", "0", "0", "0"], ["42", "Ibanda MC", "13,531,822,207", "12,752,370,415", "779,451,792", "94%", "0", "0", "0"], ["43", "Iganga DLG", "42,585,220,806", "40,633,136,852", "1,952,083,954", "95%", "0", "0", "0"], ["44", "Iganga MC", "5,967,310,815", "5,957,338,084", "9,972,731", "100%", "0", "0", "0"], ["45", "Isingiro DLG", "84,123,856,039", "73,305,756,498", "10,818,099,54 1", "87%", "0", "524,019,290", "0"], ["46", "Jinja City", "50,969,290,015", "45,789,531,939", "5,179,758,076", "90%", "0", "124,937,495", "0"], ["47", "Jinja DLG", "42,976,051,843", "37,876,440,343", "5,099,611,500", "88%", "2,971,814,746", "0", "0"], ["48", "Kabale DLG", "45,921,136,512", "42,840,442,007", "3,080,694,505", "93%", "0", "0", "0"], ["49", "Kabale MC", "24,259,900,946", "18,754,562,405", "5,505,338,541", "77%", "0", "0", "0"], ["50", "Kabarole DLG", "31,780,524,335", "25,404,608,862", "6,375,915,473", "80%", "2,397,749,672", "0", "0"], ["51", "Kaberamaido DLG", "17,634,284,742", "16,893,157,922", "741,126,820", "96%", "0", "0", "0"], ["52", "Kagadi DLG", "43,753,100,858", "34,264,467,846", "9,488,633,012", "78%", "4,587,724,191", "585,148,825", "0"], ["53", "Kakumiro DLG", "34,040,505,106", "28,100,149,304", "5,940,355,802", "83%", "4,022,406,792", "0", "0"], ["54", "Kalaki DLG", "17,103,891,637", "13,429,786,442", "3,674,105,195", "79%", "2,011,872,321", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "303", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["55", "Kalangala DLG", "19,255,578,562", "17,414,057,912", "1,841,520,650", "90%", "0", "176,510,000", "0"], ["56", "Kaliro DLG", "35,901,144,843", "34,021,715,732", "1,879,429,111", "95%", "0", "0", "0"], ["57", "Kalungu DLG", "28,795,921,074", "27,148,879,609", "1,647,041,465", "94%", "0", "0", "0"], ["58", "Kamuli DLG", "61,487,285,797", "54,146,395,385", "7,340,890,412", "88%", "2,379,521,144", "64,362,709", "0"], ["59", "Kamuli MC", "21,130,778,694", "14,046,495,603", "7,084,283,091", "66%", "0", "0", "0"], ["60", "Kamwenge DLG", "54,827,697,933", "43,687,085,450", "11,140,612,48 3", "80%", "0", "209,067,094", "0"], ["61", "Kanungu DLG", "44,030,676,812", "42,369,401,889", "1,661,274,923", "96%", "0", "38,504,645", "0"], ["62", "Kapchorwa DLG", "22,517,959,276", "19,748,553,077", "2,769,406,199", "88%", "0", "0", "0"], ["63", "Kapchorwa MC", "8,395,473,308", "7,997,225,401", "398,247,907", "95%", "0", "0", "0"], ["64", "Kapelebyong DLG", "15,569,721,601", "12,235,337,606", "3,334,383,995", "79%", "0", "0", "0"], ["65", "Kasese MC", "30,900,924,929", "28,458,875,148", "2,442,049,781", "92%", "0", "64,733,154", "0"], ["66", "Kasese DLG", "81,918,725,603", "78,576,105,971", "3,342,619,632", "96%", "0", "0", "0"], ["67", "Kassanda DLG", "32,378,212,359", "30,930,307,115", "1,447,905,244", "96%", "0", "0", "0"], ["68", "Katakwi DLG", "32,045,504,801", "30,127,091,367", "1,918,413,434", "94%", "0", "0", "0"], ["69", "Kayunga DLG", "48,613,572,001", "46,099,338,233", "2,514,233,768", "95%", "0", "0", "773,412,069"], ["70", "Kazo DLG", "20,798,136,942", "18,199,280,618", "2,598,856,324", "88%", "0", "0", "0"], ["71", "Kibaale DLG", "30,224,714,785", "25,820,356,610", "4,404,358,175", "85%", "0", "0", "0"], ["72", "Kiboga DLG", "27,790,363,854", "26,318,651,550", "1,471,712,304", "95%", "0", "52,265,069", "0"], ["73", "Kibuku DLG", "28,753,665,289", "25,972,461,234", "2,781,204,055", "90%", "0", "0", "0"], ["74", "Kikuube DLG", "39,760,285,943", "36,404,274,857", "3,356,011,086", "92%", "2,089,356,961", "0", "0"], ["75", "Kira MC", "27,879,646,471", "26,368,296,040", "1,511,350,431", "95%", "0", "0", "0"], ["76", "Kiruhura DLG", "24,387,600,876", "23,043,919,729", "1,343,681,147", "94%", "0", "1,140,291,802", "0"], ["77", "Kiryandongo DLG", "47,174,781,543", "38,282,883,956", "8,891,897,587", "81%", "2,595,952,499", "0", "0"], ["78", "Kisoro DLG", "42,882,291,400", "42,455,392,088", "426,899,312", "99%", "0", "0", "0"], ["79", "Kisoro MC", "4,326,154,385", "3,887,968,240", "438,186,145", "90%", "0", "0", "0"], ["80", "Kitagwenda DLG", "20,145,817,767", "18,803,315,637", "1,342,502,130", "93%", "0", "0", "0"], ["81", "Kitgum DLG", "33,271,306,168", "32,504,037,997", "767,268,171", "98%", "0", "0", "0"], ["82", "Koboko MC", "13,888,053,208", "10,699,321,135", "3,188,732,073", "77%", "0", "0", "0"], ["83", "Koboko DLG", "35,409,866,711", "33,272,440,212", "2,137,426,499", "94%", "0", "0", "0"], ["84", "Kole DLG", "28,474,192,096", "26,922,628,239", "1,551,563,857", "95%", "0", "53,722,664", "0"], ["85", "Kumi DLG", "33,007,726,183", "31,841,309,685", "1,166,416,498", "96%", "0", "0", "0"], ["86", "Kumi MC", "8,126,023,961", "7,548,239,062", "577,784,899", "93%", "0", "185,139,760", "0"], ["87", "Kwania DLG", "23,635,325,330", "19,196,790,749", "4,438,534,581", "81%", "0", "0", "0"], ["88", "Kween DLG", "24,080,850,750", "20,536,831,697", "3,544,019,053", "85%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "304", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["89", "Kyankwanzi DLG", "29,961,018,886", "27,044,826,001", "2,916,192,885", "90%", "0", "0", "0"], ["90", "Kyegegwa DLG", "51,906,962,379", "42,010,275,479", "9,896,686,900", "81%", "0", "169,906,666", "0"], ["91", "kyenjojo DLG", "48,783,757,564", "42,013,520,258", "6,770,237,306", "86%", "0", "0", "0"], ["92", "Kyotera DLG", "39,193,598,994", "35,926,005,558", "3,267,593,436", "92%", "0", "0", "0"], ["93", "Lamwo DLG", "48,320,085,318", "41,646,778,955", "6,673,306,363", "86%", "0", "0", "0"], ["94", "Lira City", "42,012,644,858", "35,186,882,702", "6,825,762,156", "84%", "2,012,273,042", "0", "0"], ["95", "Lira DLG", "39,485,569,918", "32,066,592,440", "7,418,977,478", "81%", "0", "300,110,546", "0"], ["96", "Lugazi MC", "27,142,890,168", "19,986,329,853", "7,156,560,315", "74%", "0", "0", "0"], ["97", "Luuka DLG", "30,651,591,016", "27,645,019,299", "3,006,571,717", "90%", "0", "0", "0"], ["98", "Luwero DLG", "70,065,278,636", "0", "70,065,278,63 6", "0%", "0", "0", "0"], ["99", "Lwengo DLG", "32,148,893,519", "28,622,557,089", "3,526,336,430", "89%", "0", "0", "0"], ["100", "Lyantonde DLG", "18,928,350,342", "17,315,185,791", "1,613,164,551", "91%", "0", "23,137,182", "0"], ["101", "Madi Okollo DLG", "30,882,287,746", "27,937,245,343", "2,945,042,403", "90%", "0", "0", "0"], ["102", "Makindye- Ssabagabo MC", "21,970,955,485", "0", "21,970,955,48 5", "0%", "0", "0", "0"], ["103", "Manafwa DLG", "32,314,022,238", "28,143,462,499", "4,170,559,739", "87%", "0", "0", "0"], ["104", "Maracha DLG", "30,589,523,882", "26,104,276,925", "4,485,246,957", "85%", "2,540,902,310", "0", "0"], ["105", "Masaka DLG", "19,984,292,997", "18,413,164,851", "1,571,128,146", "92%", "0", "0", "0"], ["106", "Masaka City", "39,377,424,934", "35,434,227,386", "3,943,197,548", "90%", "0", "0", "0"], ["107", "Masindi MC", "13,208,468,876", "12,410,985,990", "797,482,886", "94%", "0", "0", "0"], ["108", "Masindi DLG", "31,043,870,003", "28,286,651,936", "2,757,218,067", "91%", "0", "0", "0"], ["109", "Mayuge DLG", "50,196,940,048", "45,670,547,383", "4,526,392,665", "91%", "0", "0", "0"], ["110", "Mbale DLG", "44,800,253,897", "43,021,470,498", "1,778,783,399", "96%", "0", "0", "0"], ["111", "Mbale City City", "54,509,554,490", "52,440,655,447", "2,068,899,043", "96%", "0", "0", "0"], ["112", "Mbarara City", "56,163,575,756", "37,529,896,173", "18,633,679,58 3", "67%", "2,497,489,578", "0", "0"], ["113", "Mbarara DLG", "31,389,570,562", "29,057,935,457", "2,331,635,105", "93%", "0", "0", "0"], ["114", "Mitooma DLG", "31,033,824,747", "28,534,656,313", "2,499,168,434", "92%", "0", "0", "0"], ["115", "Mityana MC", "10,286,862,838", "10,120,930,540", "165,932,298", "98%", "0", "0", "0"], ["116", "Mityana DLG", "34,739,884,076", "34,060,294,580", "679,589,496", "98%", "0", "0", "0"], ["117", "Moroto DLG DLG", "17,127,913,866", "14,133,470,694", "2,994,443,172", "83%", "0", "0", "0"], ["118", "Moroto MC MC", "7,880,859,977", "7,433,003,905", "447,856,072", "94%", "0", "0", "0"], ["119", "Moyo DLG", "29,195,416,011", "27,516,553,465", "1,678,862,546", "94%", "0", "0", "0"], ["120", "Mpigi DLG", "34,682,719,605", "32,974,065,081", "1,708,654,524", "95%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "305", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["121", "Mubende DLG", "39,647,152,652", "34,923,221,857", "4,723,930,795", "88%", "0", "1,138,791,914", "0"], ["122", "Mubende MC", "31,308,367,407", "26,727,376,138", "4,580,991,269", "85%", "0", "0", "0"], ["123", "Mukono DLG", "57,834,245,531", "55,901,318,197", "1,932,927,334", "97%", "0", "0", "0"], ["124", "Mukono MC", "22,502,726,784", "18,587,918,237", "3,914,808,547", "83%", "0", "0", "0"], ["125", "Nakapiripit DLG", "13,792,230,712", "12,945,450,637", "846,780,075", "94%", "0", "148,785,780", "0"], ["126", "Nakaseke DLG", "35,726,792,690", "33,314,456,534", "2,412,336,156", "93%", "0", "0", "0"], ["127", "Nakasongola DLG", "31,387,140,337", "30,027,827,577", "1,359,312,760", "96%", "0", "0", "400,000,000"], ["128", "Namayingo DLG", "30,764,093,834", "26,542,664,138", "4,221,429,696", "86%", "0", "0", "0"], ["129", "Namisindwa DLG", "30,276,933,318", "28,725,738,658", "1,551,194,660", "95%", "0", "0", "0"], ["130", "Namutumba DLG", "33,545,828,238", "31,116,858,743", "2,428,969,495", "93%", "0", "0", "0"], ["131", "Nansana MC", "28,771,493,569", "26,482,840,811", "2,288,652,758", "92%", "0", "0", "0"], ["132", "Napal DLG DLG", "17,502,475,644", "16,530,012,194", "972,463,450", "94%", "0", "0", "0"], ["133", "Nebbi DLG", "32,975,573,035", "31,506,692,387", "1,468,880,648", "96%", "0", "0", "0"], ["134", "Nebbi MC", "5,315,320,126", "4,846,497,885", "468,822,241", "91%", "0", "0", "0"], ["135", "Ngora DLG", "22,984,373,307", "22,162,388,727", "821,984,580", "96%", "0", "0", "0"], ["136", "Njeru MC", "12,513,270,328", "12,507,550,990", "5,719,338", "100%", "0", "0", "0"], ["137", "Ntoroko DLG", "23,319,020,690", "17,838,045,388", "5,480,975,302", "76%", "2,448,236,990", "0", "0"], ["138", "Ntugamo MC", "10,006,372,814", "6,421,172,764", "3,585,200,050", "64%", "0", "0", "0"], ["139", "Ntungamo DLG", "65,955,356,867", "59,053,809,204", "6,901,547,663", "90%", "0", "0", "0"], ["140", "Nwoya DLG", "26,906,362,637", "23,984,644,132", "2,921,718,505", "89%", "0", "0", "0"], ["141", "Obongi DLG", "36,016,551,508", "31,128,601,256", "4,887,950,252", "86%", "0", "0", "0"], ["142", "Otuke DLG", "19,045,497,065", "17,609,180,705", "1,436,316,360", "92%", "0", "0", "342,888,374"], ["143", "Oyam DLG", "48,266,804,257", "42,073,370,843", "6,193,433,414", "87%", "0", "0", "0"], ["144", "Pader DLG", "32,381,009,380", "31,488,029,130", "892,980,250", "97%", "0", "172,984,126", "0"], ["145", "Pakwach DLG", "23,874,245,553", "20,530,628,195", "3,343,617,358", "86%", "2,457,707,239", "29,000,000", "0"], ["146", "Pallisa DLG", "40,668,548,479", "37,753,661,347", "2,914,887,132", "93%", "0", "0", "0"], ["147", "Rakai DLG", "43,948,336,253", "42,336,787,704", "1,611,548,549", "96%", "0", "0", "0"], ["148", "Rubanda DLG", "32,450,904,042", "30,989,097,975", "1,461,806,067", "95%", "0", "0", "0"], ["149", "Rubirizi DLG", "23,166,794,758", "20,530,176,600", "2,636,618,158", "89%", "0", "0", "350,890,654"], ["150", "Rukiga DLG", "23,721,798,107", "20,362,927,389", "3,358,870,718", "86%", "0", "0", "0"], ["151", "Rukungiri DLG", "47,948,154,494", "46,890,746,619", "1,057,407,875", "98%", "0", "0", "0"], ["152", "Rukungiri MC", "9,588,610,221", "8,847,154,258", "741,455,963", "92%", "0", "0", "0"], ["153", "Rwampara DLG", "23,245,993,216", "19,456,469,037", "3,789,524,179", "84%", "2,542,813,461", "0", "0"], ["154", "Sembabule DLG", "34,093,818,966", "32,559,068,877", "1,534,750,089", "95%", "0", "0", "0"], ["155", "Serere DLG", "36,425,484,861", "34,358,443,242", "2,067,041,619", "94%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "306", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["156", "Sheema DLG", "30,512,174,022", "27,211,027,636", "3,301,146,386", "89%", "0", "0", "0"], ["157", "Sheema MC", "14,776,377,415", "13,914,040,913", "862,336,502", "94%", "0", "0", "0"], ["158", "Sironko DLG", "40,673,330,239", "38,374,226,581", "2,299,103,658", "94%", "0", "0", "0"], ["159", "Soroti City", "27,191,436,469", "26,510,579,363", "680,857,106", "97%", "0", "0", "0"], ["160", "Soroti DLG", "32,154,680,153", "29,546,319,610", "2,608,360,543", "92%", "0", "0", "0"], ["161", "Terego DLG", "51,009,048,929", "0", "51,009,048,92 9", "0%", "6,426,650,108", "0", "0"], ["162", "Tororo MC", "20,366,168,079", "19,681,780,810", "684,387,269", "97%", "0", "0", "0"], ["163", "Tororo DLG", "71,852,450,728", "61,209,067,941", "10,643,382,78 7", "85%", "0", "1,210,847,439", "0"], ["164", "Wakiso DLG", "86,711,358,646", "79,119,713,715", "7,591,644,931", "91%", "0", "0", "0"], ["165", "Yumbe DLG", "87,975,942,483", "74,669,888,209", "13,306,054,27 4", "85%", "2,447,372,714", "0", "1,803,548,082"], ["166", "Zombo DLG", "30,237,259,913", "26,476,136,554", "3,761,123,359", "88%", "0", "0", "0"], ["167", "Omoro DLG", "26,863,805,127", "25,046,339,947", "1,817,465,180", "93%", "0", "0", "0"], ["168", "Kitgum MC", "17,240,456,470", "16,734,894,910", "505,561,560", "97%", "0", "0", "0"], ["169", "Bududa DLG", "34,905,387,096", "31,716,472,984", "3,188,914,112", "91%", "0", "0", "0"], ["", "**Total**", "**5,426,900,787, 092**", "**4,723,235,613, 153**", "**703,665,173, 939**", "**87%**", "**54,585,930,745**", "**6,493,901,8 77**", "**3,670,739,179**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "307 \nAppendix 4 b: Misclassification and unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}]], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Misclassification**", null, null, null, null, "**Unaccounted 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"0", "0", "0", "321,458,342", "321,458,342", "240,409,967", "12,260,000", "8,000,000", "260,669,967"], ["22", "Bundibugyo DLG", "0", "0", "1,755,000", "0", "1,755,000", "0", "0", "0", "0"], ["23", "Bunyangabu DLG", "15,870,937", "0", "0", "0", "15,870,937", "0", "0", "0", "0"], ["24", "Bushenyi DLG", "0", "78,378,605", "0", "0", "78,378,605", "0", "0", "0", "0"], ["25", "Bushenyi- Ishaka MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["26", "Busia MC", "0", "0", "0", "14,201,118", "14,201,118", "0", "0", "0", "0"], ["27", "Busia DLG", "0", "0", "0", "264,035,358", "264,035,358", "54,448,772", "0", "0", "54,448,772"], ["28", "Butaleja DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["29", "Butambala DLG", "0", "221,610,994", "0", "0", "221,610,994", "0", "0", "0", "0"], ["30", "Butebo DLG", "0", "0", "0", "0", "0", "38,526,000", "0", "0", "38,526,000"], ["31", "Buvuma DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "308", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Misclassification**", null, null, null, null, "**Unaccounted for funds**", null, null, null], ["**SN**", "**Entity Name**", "**Salary, pension and gratuity**", "**Irrigation**", "**Exgratia**", "**Other expenditure lines**", "**Total**", "**Administrative expenses**", "**PDM**", "**Support to Organized Groups for improvement of people\u2019s livelihood**", "**Total**"], ["32", 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"**Support to Organized Groups for improvement of people\u2019s livelihood**", "**Total**"], ["159", "Soroti City", "151,786,440", "0", "0", "0", "151,786,440", "0", "0", "0", "0"], ["160", "Soroti DLG", "0", "0", "0", "62,521,446", "62,521,446", "0", "0", "0", "0"], ["161", "Terego DLG", "0", "0", "0", "107,769,500", "107,769,500", "0", "0", "0", "0"], ["162", "Tororo MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["163", "Tororo DLG", "241,169,147", "421,412,670", "0", "0", "662,581,817", "0", "0", "0", "0"], ["164", "Wakiso DLG", "0", "970,978,292", "0", "0", "970,978,292", "0", "0", "0", "0"], ["165", "Yumbe DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["166", "Zombo DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["167", "Omoro DLG", "519,003,445", "753,058,716", "0", "207,187,886", "1,479,250,047", "0", "0", "0", "0"], ["168", "Kitgum MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["169", "Bududa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["", "Total", "5,461,616,914", "20,478,337,116", "525,038,679", "13,059,125,064", "39,524,117,773", "1,981,138,496", "453,302,701", "61,000,000", "2,495,441,197"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Misclassification", "None", "None", "None", "None", "Unaccounted for funds", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 4 c: Ex-gratia payments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Funding of Ex-gratia for Councillors**", null, null, null, "**Underpayment of Councillors**", null], ["", "", "**Approved Estimate (UGX.)**", "**Release (UGX.)**", "**Under funding (UGX.)**", "**% Variance**", "**No. of councillors under/not paid**", "**Amount not/underpaid**"], ["1", "Agago DLG", "0", "0", "0", "0", "3", "1,245,500"], ["2", "Amudat DLG", "0", "0", "0", "0", "8", "24,000,000"], ["3", "Amuria DLG", "0", "0", "0", "0", "32", "57,000,000"], ["4", "Apac DLG", "0", "0", "0", "0", "23", "56,227,000"], ["5", "Bugiri DLG", "104,400,000", "-", "104,400,000", "100%", "14", "10,675,000"], ["6", "Bugweri DLG", "116,400,000", "109,160,000", "7,240,000", "6%", "13", "9,750,000"], ["7", "Buhweju DLG", "79,800,000", "59,850,000", "19,950,000", "25%", "26", "13,965,000"], ["8", "Bukedea DLG", "144,169,020", "", "144,169,020", "100%", "380", "28,500,000"], ["9", "Bukwo DLG", "105,900,000", "88,436,274", "17,463,726", "16%", "56", "6,720,000"], ["10", "Bunyangabu DLG", "212,160,000", "179,744,319", "32,415,681", "15%", "", ""], ["11", "Butambala DLG", "119,220,000", "97,169,071", "22,050,929", "18%", "289", "43,250,000"], ["12", "Buyende DLG", "229,020,000", "199,783,352", "29,236,648", "13%", "", ""], ["13", "Gomba DLG", "0", "0", "0", "0", "18", "13,950,000"], ["14", "Jinja City", "269,040,000", "97,074,000", "171,966,000", "64%", "", ""], ["15", "Kaliro DLG", "0", "0", "0", "0", "6", "5,794,800"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "313", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Funding of Ex-gratia for Councillors**", null, null, null, "**Underpayment of Councillors**", null], ["", "", "**Approved Estimate (UGX.)**", "**Release (UGX.)**", "**Under funding (UGX.)**", "**% Variance**", "**No. of councillors under/not paid**", "**Amount not/underpaid**"], ["16", "Kamuli DLG", "0", "0", "0", "0", "387", "63,876,000"], ["17", "Kapelebyong DLG", "333,584,420", "300,509,420", "33,075,000", "10%", "105", "33,075,000"], ["18", "Kasese MC", "0", "0", "0", "0", "2", "1,575,000"], ["19", "Katakwi DLG", "0", "0", "0", "0", "218", "22,890,000"], ["20", "Kiboga DLG", "0", "0", "0", "0", "1", "500,000"], ["21", "Kibuku DLG", "175,440,000", "118,080,000", "57,360,000", "33%", "", ""], ["22", "Kisoro DLG", "124,800,000", "85,440,000", "39,360,000", "32%", "39", "4,680,000"], ["23", "Kitagwenda DLG", "194,100,000", "121,000,000", "73,100,000", "38%", "25", "6,250,000"], ["24", "Kitgum DLG", "0", "0", "0", "0", "38", "155,904,507"], ["25", "Kyegegwa DLG", "310,380,000", "476,381,887", "-166,001,887", "-53%", "", ""], ["26", "Lamwo DLG", "0", "0", "0", "0", "174", "79,779,000"], ["27", "Lira City", "360,480,000", "118,320,000", "242,160,000", "67%", "", ""], ["28", "Luuka DLG", "187,680,000", "144,416,000", "43,264,000", "23%", "", ""], ["29", "Luwero DLG", "361,291,540", "358,410,200", "2,881,340", "1%", "0", "-"], ["30", "Maracha DLG", "321,960,000", "200,000,000", "121,960,000", "38%", "507", "158,100,000"], ["31", "Mbarara City", "258,480,000", "219,413,000", "39,067,000", "15%", "65", "66,600,000"], ["32", "Moyo DLG", "12,320,000", "0", "12,320,000", "100%", "31", "4,340,000"], ["33", "Mubende MC", "0", "0", "0", "0", "1", "525,000"], ["34", "Nakaseke DLG", "147,120,000", "132,840,000", "14,280,000", "10%", "102", "12,240,000"], ["35", "Nakasongola DLG", "234,780,000", "196,157,000", "38,623,000", "16%", "28", "7,429,800"], ["36", "Namutumba DLG", "250,260,000", "124,697,919", "125,562,081", "50%", "", "61,800,000"], ["37", "Napal DLG DLG", "0", "0", "0", "0", "95", "53,200,000"], ["38", "Nebbi MC", "0", "0", "0", "0", "20", "10,000,000"], ["39", "Ngora DLG", "170,940,000", "124,167,039", "46,772,961", "27%", "0", "12,132,055"], ["40", "Ntoroko DLG", "174,660,000", "147,793,407", "26,866,593", "15%", "5", "5,890,000"], ["41", "Obongi DLG", "0", "0", "0", "0", "84", "10,080,000"], ["42", "Pakwach DLG", "65,400,000", "30,740,000", "34,660,000", "53%", "0", "0"], ["43", "Pallisa DLG", "338,460,000", "224,124,030", "114,335,970", "34%", "0", "0"], ["44", "Serere DLG", "230,700,000", "199,719,486", "30,980,514", "13%", "0", "0"], ["45", "Sironko DLG", "0", "0", "0", "0", "10", "60,000,000"], ["46", "Soroti City", "64,680,000", "55,080,000", "9,600,000", "15%", "169", "20,280,000"], ["47", "Yumbe DLG", "534,060,000", "276,000,000", "258,060,000", "48%", "0", "0"], ["48", "Omoro DLG", "58,800,000", "58,800,000", "0", "0", "28", "46,600,000"], ["", "**Total**", "**6,290,484,980**", "**4,543,306,404**", "**1,747,178,576**", "**28%**", "**3,002**", "**1,168,823,662**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Funding of Ex-gratia for Councillors", "None", "None", "None", "Underpayment of Councillors", "None"], "type": "table"}}, {"content": "314 \nAppendix 5 a: Parish Development Model \u2013 funding", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}, [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}]], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Kagadi DLG", "151", "0", "151", "0", "2,625,752,313", "1,638,280,159", "987,472,154", "11,946,385", "0", "11,946,385"], ["2", "Kibaale DLG", "57", "57", "0", "0", "991,178,025", "618,781,601", "372,396,424", "11,946,385", "7,833,456", "4,112,929"], ["3", "Kyankwanzi DLG", "119", "117", "2", "0", "2,069,301,492", "1,241,761,074", "827,540,418", "11,946,385", "9,584,569", "2,361,816"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["1", "Kagadi DLG", "151", "0", "151", "0", "2,625,752,313", "1,638,280,159", "987,472,154", "11,946,385", "0", "11,946,385"], ["2", "Kibaale DLG", "57", "57", "0", "0", "991,178,025", "618,781,601", "372,396,424", "11,946,385", "7,833,456", "4,112,929"], ["3", "Kyankwanzi DLG", "119", "117", "2", "0", "2,069,301,492", "1,241,761,074", "827,540,418", "11,946,385", "9,584,569", "2,361,816"], ["4", "Buliisa DLG", "37", "37", "0", "0", "643,396,262", "378,223,568", "265,172,694", "11,946,385", "6,097,127", "5,849,258"], ["5", "Kiboga DLG", "58", "58", "0", "0", "1,008,567,113", "793,049,020", "215,518,093", "11,946,385", "11,614,600", "331,785"], ["6", "Kiryandongo DLG", "43", "43", "0", "0", "777,773,770", "475,060,913", "302,712,857", "11,946,385", "7,105,909", "4,840,476"], ["7", "Kayunga DLG", "57", "71", "0", "0", "1,234,625,259", "703,992,280", "530,632,979", "11,946,385", "0", "11,946,385"], ["8", "Kira MC", "6", "3", "3", "0", "104,334,529", "76,793,676", "27,540,853", "11,946,385", "17,000,000", "05,053,615"], ["9", "Mukono DLG", "88", "88", "0", "0", "1,530,239,758", "1,007,444,869", "522,794,889", "11,946,385", "7,105,000", "4,841,385"], ["10", "Nakaseke DLG", "72", "72", "0", "0", "1,234,625,259", "681,238,785", "553,386,474", "11,946,385", "8,628,335", "3,318,050"], ["11", "Nansana MC", "29", "13", "16", "0", "507,132,026", "286,736,255", "220,395,771", "11,946,385", "17,000,000", "05,053,615"], ["12", "Wakiso DLG", "100", "98", "2", "0", "1,738,908,817", "1,139,324,157", "599,584,660", "11,946,385", "10,428,988", "1,517,397"], ["13", "Buhweju DLG", "68", "68", "0", "0", "1,182,458,000", "737,768,551", "444,689,449", "11,946,385", "7,531,680", "4,414,705"], ["14", "Kabale DLG", "67", "67", "0", "0", "1,165,068,887", "702,794,039", "462,274,848", "11,946,385", "0", "11,946,385"], ["15", "Kanungu DLG", "98", "36", "62", "0", "1,704,130,640", "881,051,146", "823,079,494", "11,946,385", "17,000,000", "05,053,615"], ["16", "Kisoro DLG", "58", "58", "0", "0", "1,000,332,478", "652,450,147", "347,882,331", "11,946,385", "7,600,000", "4,346,385"], ["17", "Mbarara City", "23", "23", "0", "0", "399,949,028", "249,539,361", "150,409,667", "11,946,385", "6,609,316", "5,337,069"], ["18", "Rubirizi DLG", "53", "52", "1", "0", "921,621,673", "584,421,623", "337,200,050", "11,946,385", "8,171,435", "3,774,950"], ["19", "Rukungiri DLG", "57", "39", "18", "0", "1,304,181,582", "853,987,586", "450,193,996", "11,946,385", "0", "11,946,385"], ["20", "Rwampara DLG", "29", "29", "0", "0", "504,283,557", "314,636,582", "189,646,975", "11,946,385", "7,115,692", "4,830,693"], ["21", "Bugiri DLG", "98", "37", "61", "0", "1,704,130,640", "974,895,667", "729,234,973", "11,946,385", "17,459,459", "05,513,074"], ["22", "Bugiri MC", "4", "4", "0", "0", "69,556,352", "48,212,048", "21,344,304", "11,946,385", "7,672,300", "4,274,085"], ["23", "Bugweri DLG", "36", "18", "18", "0", "626,007,174", "410,972,260", "215,034,914", "11,946,385", "17,812,103", "05,865,718"], ["24", "Iganga DLG", "42", "21", "21", "0", "730,341,703", "436,031,002", "294,310,701", "11,946,385", "17,000,000", "05,053,615"], ["25", "Iganga MC", "11", "11", "0", "0", "191,279,969", "117,785,902", "73,494,067", "11,946,385", "7,272,727", "4,673,658"], ["26", "Jinja City", "26", "26", "0", "0", "452,116,292", "288,106,284", "164,010,008", "11,946,385", "7,530,677", "4,415,708"], ["27", "Jinja DLG", "34", "30", "4", "0", "591,228,997", "371,671,768", "219,557,229", "11,946,385", "7,187,894", "4,758,491"], ["28", "Kamuli MC", "10", "10", "0", "0", "219,456,294", "89,860,982", "129,595,312", "11,946,385", "8,505,497", "3,440,888"], ["29", "Luuka DLG", "64", "30", "34", "0", "1,112,901,643", "694,385,933", "418,515,710", "11,946,385", "17,000,000", "05,053,615"], ["30", "Mayuge DLG", "84", "45", "39", "0", "1,460,683,406", "855,900,681", "604,782,725", "11,946,385", "17,000,000", "05,053,615"], ["31", "Namayingo DLG", "50", "22", "28", "0", "869,454,408", "532,276,091", "337,178,317", "11,946,385", "17,000,000", "05,053,615"], ["32", "Nebbi MC", "9", "9", "0", "0", "156,501,794", "98,726,810", "57,774,984", "11,946,385", "9,518,650", "2,427,735"], ["33", "Butaleja DLG", "76", "33", "43", "0", "1,321,570,700", "681,306,967", "640,263,733", "11,946,385", "13,756,443", "01,810,058"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "315", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["34", "Tororo DLG", "172", "155", "17", "0", "2,695,308,665", "1,764,595,230", "930,713,435", "11,946,385", "11,843,328", "103,057"], ["35", "Kazo DLG", "28", "28", "0", "0", "962,600,000", "533,000,000", "429,600,000", "11,946,385", "17,000,000", "05,053,615"], ["36", "Kiruhura DLG", "56", "30", "26", "0", "973,788,937", "608,122,913", "365,666,024", "11,946,385", "0", "11,946,385"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["34", "Tororo DLG", "172", "155", "17", "0", "2,695,308,665", "1,764,595,230", "930,713,435", "11,946,385", "11,843,328", "103,057"], ["35", "Kazo DLG", "28", "28", "0", "0", "962,600,000", "533,000,000", "429,600,000", "11,946,385", "17,000,000", "05,053,615"], ["36", "Kiruhura DLG", "56", "30", "26", "0", "973,788,937", "608,122,913", "365,666,024", "11,946,385", "0", "11,946,385"], ["37", "Mbale DLG", "90", "67", "23", "0", "1,558,108,934", "966,351,955", "591,756,979", "11,946,385", "9,766,538", "2,179,847"], ["38", "Bududa DLG", "159", "159", "0", "0", "2,764,865,000", "1,725,014,000", "1,039,851,000", "11,946,385", "7,105,908", "4,840,477"], ["39", "Mityana DLG", "75", "72", "3", "0", "1,304,181,612", "801,359,558", "502,822,054", "11,946,385", "7,398,362", "4,548,023"], ["40", "Nakasongola DLG", "68", "64", "4", "0", "1,182,458,062", "723,455,289", "459,002,773", "11,946,385", "7,856,479", "4,089,906"], ["41", "Mitooma DLG", "77", "73", "4", "0", "1,338,959,789", "835,414,386", "503,545,403", "11,946,385", "8,464,000", "3,482,385"], ["42", "Rubanda DLG", "69", "69", "0", "0", "1,255,229,083", "804,000,086", "451,228,997", "11,946,385", "0", "11,946,385"], ["43", "Rukiga DLG", "30", "13", "17", "0", "510,000,000", "213,177,269", "296,822,731", "11,946,385", "0", "11,946,385"], ["44", "Sheema MC", "23", "", "23", "0", "399,949,028", "246,994,197", "152,954,831", "11,946,385", "0", "11,946,385"], ["45", "Bukedea DLG", "152", "152", "0", "0", "2,642,641,400", "1,649,129,760", "993,511,640", "11,946,385", "7,105,909", "4,840,476"], ["46", "Katakwi DLG", "109", "109", "0", "0", "1,895,410,610", "1,182,599,585", "712,811,025", "11,946,385", "7,766,696", "4,179,689"], ["47", "Soroti DLG", "54", "54", "0", "0", "939,010,765", "591,913,215", "347,097,550", "11,946,385", "7,217,727", "4,728,658"], ["48", "Moroto DLG", "37", "37", "0", "0", "660,785,350", "639,263,734", "21,521,616", "11,946,385", "13,456,173", "01,509,788"], ["49", "Nakapiripirit DLG", "35", "0", "35", "0", "608,618,080", "382,504,853", "226,113,227", "11,946,385", "0", "11,946,385"], ["50", "Mbale City", "58", "47", "11", "0", "915,367,114", "503,124,372", "412,242,742", "11,946,385", "8,178,944", "3,767,441"], ["51", "Sironko DLG", "224", "224", "0", "0", "3,514,562,960", "2,175,786,452", "1,338,776,508", "11,946,385", "8,001,789", "3,944,596"], ["52", "Butebo DLG", "61", "61", "0", "0", "1,060,734,379", "637,888,975", "422,845,404", "11,946,385", "4,446,599", "7,499,786"], ["53", "Namisindwa DLG", "163", "163", "0", "0", "2,734,422,000", "1,768,474,747", "965,947,253", "11,946,385", "7,703,031", "4,243,354"], ["54", "Makindye Ssabagabo MC", "11", "8", "3", "0", "134,520,000", "78,296,547", "56,223,453", "11,946,385", "9,233,905", "2,712,480"], ["55", "Mityana MC", "15", "5", "10", "0", "260,836,322", "162,743,063", "98,093,259", "11,946,385", "17,000,000", "05,053,615"], ["56", "Mpigi DLG", "56", "54", "2", "0", "973,788,937", "607,574,098", "366,214,839", "11,946,385", "5,037,591", "6,908,794"], ["57", "Ibanda DLG", "40", "40", "0", "0", "695,293,530", "437,551,080", "257,742,450", "11,946,385", "9,903,080", "2,043,305"], ["58", "Mbarara DLG", "57", "57", "0", "0", "799,878,055", "499,196,841", "300,681,214", "11,946,385", "7,833,456", "4,112,929"], ["59", "Sheema DLG", "51", "51", "0", "0", "817,287,144", "504,972,175", "312,314,969", "11,946,385", "6,548,582", "5,397,803"], ["60", "Njeru MC", "16", "16", "0", "0", "278,225,411", "161,665,675", "116,559,736", "11,946,385", "9,050,000", "2,896,385"], ["61", "Namutumba DLG", "111", "53", "58", "0", "1,930,188,786", "1,204,298,661", "725,890,125", "11,946,385", "17,000,000", "05,053,615"], ["62", "Lugazi MC", "20", "19", "1", "0", "347,781,763", "216,024,740", "131,757,023", "11,946,385", "7,057,608", "4,888,777"], ["63", "Kamuli DLG", "80", "77", "3", "0", "1,391,127,054", "858,276,431", "532,850,623", "11,946,385", "9,780,894", "2,165,491"], ["64", "Kaliro DLG", "86", "86", "0", "0", "1,512,850,670", "968,119,291", "544,731,379", "11,946,385", "7,759,998", "4,186,387"], ["65", "Buyende DLG", "73", "67", "6", "0", "1,269,404,964", "792,017,235", "477,387,729", "11,946,385", "7,105,909", "4,840,476"], ["66", "Bushenyi DLG", "56", "56", "0", "0", "991,178,025", "618,423,636", "372,754,389", "11,946,385", "8,928,596", "3,017,789"], ["67", "Ishaka0 Bushenyi MC", "16", "16", "0", "0", "278,225,411", "151,659,103", "126,566,308", "11,946,385", "8,605,036", "3,341,349"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "316", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["68", "Isingiro DLG", "131", "131", "0", "0", "2,277,970,559", "1,421,290,075", "856,680,484", "11,946,385", "7,105,914", "4,840,471"], ["69", "Kabale MC", "", "", "0", "0", "0", "0", "0", "11,946,385", "0", "11,946,385"], ["70", "Kisoro MC", "7", "7", "0", "0", "121,723,618", "71,710,564", "50,013,054", "11,946,385", "7,129,561", "4,816,824"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["68", "Isingiro DLG", "131", "131", "0", "0", "2,277,970,559", 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"45", "2", "0", "706,051,014", "439,531,469", "266,519,545", "11,946,385", "6,380,000", "5,566,385"], ["93", "Nebbi DLG", "60", "60", "0", "0", "1,043,345,290", "651,559,810", "391,785,480", "11,946,385", "10,124,343", "1,822,042"], ["94", "Yumbe DLG", "196", "90", "106", "0", "3,425,652,368", "2,137,360,883", "1,288,291,485", "11,946,385", "17,000,000", "05,053,615"], ["95", "Pader DLG", "97", "97", "0", "0", "1,651,963,486", "993,298,598", "658,664,888", "11,946,385", "8,050,493", "3,895,892"], ["96", "Koboko MC", "10", "10", "0", "0", "173,890,881", "168,249,260", "5,641,621", "11,946,385", "11,946,385", "0"], ["97", "Maracha DLG", "91", "91", "0", "0", "1,582,407,023", "986,511,015", "595,896,008", "11,946,385", "7,106,112", "4,840,273"], ["98", "Pakwach DLG", "48", "22", "26", "0", "834,676,232", "482,129,505", "352,546,727", "11,946,385", "0", "11,946,385"], ["99", "Madi0Okollo DLG", "46", "46", "0", "0", "815,936,730", "473,905,000", "342,031,730", "11,946,385", "8,913,000", "3,033,385"], ["100", "Koboko DLG", "49", "49", "0", "0", "852,065,320", "527,025,427", "325,039,893", "11,946,385", "8,347,641", "3,598,744"], ["101", "Adjumani DLG", "56", "56", "0", "0", "973,788,936", "973,788,936", "0", "11,946,385", "14,000,000", "02,053,615"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "317", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 334, 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gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["102", "Arua City", "54", "33", "21", "0", "918,000,000", "564,939,853", "353,060,147", "11,946,385", "17,000,000", "05,053,615"], ["103", "Bukomansimbi DLG", "39", "18", "21", "0", "678,174,664", "441,366,099", "236,808,565", "11,946,385", "7,833,456", "4,112,929"], ["104", "Rakai DLG", "73", "73", "0", "0", "1,269,403,436", "849,807,364", "419,596,072", "11,946,385", "8,937,000", "3,009,385"], ["105", "Kalungu DLG", "37", "37", "0", "0", "642,899,262", "353,131,018", "289,768,244", "11,946,385", "7,692,038", "4,254,347"], ["106", "Sembabule DLG", "65", "65", "0", "0", "1,216,761,518", "737,217,307", "479,544,211", "11,946,385", "7,365,870", "4,580,515"], ["107", "Gomba DLG", "49", "49", "0", "0", "856,385,339", "552,674,675", "303,710,664", "11,946,385", "7,105,908", "4,840,477"], ["108", "Kyotera DLG", "66", "66", "0", "0", "1,147,679,819", "715,961,473", "431,718,346", "11,946,385", "7,105,909", "4,840,476"], ["109", 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"1,915,727,290", "996,373,432", "11,946,385", "17,000,000", "05,053,615"], ["117", "Bunyangabu DLG", "49", "48", "1", "0", "852,065,320", "559,378,893", "292,686,427", "11,946,385", "7,975,809", "3,970,576"], ["118", "Kabarole DLG", "52", "52", "0", "0", "904,232,592", "510,884,500", "393,348,092", "11,946,385", "9,215,895", "2,730,490"], ["119", "Alebtong DLG", "69", "36", "33", "0", "1,199,847,083", "753,177,270", "446,669,813", "11,946,385", "0", "11,946,385"], ["120", "Gulu DLG", "47", "46", "1", "0", "817,287,145", "509,928,262", "307,358,883", "11,946,385", "7,051,875", "4,894,510"], ["121", "Oyam DLG", "74", "31", "43", "0", "1,286,792,524", "802,865,773", "483,926,751", "11,946,385", "17,000,000", "05,053,615"], ["122", "Fort Portal City", "25", "21", "4", "0", "434,727,205", "271,238,386", "163,488,819", "11,946,385", "12,176,407", "0230,022"], ["123", "Kole DLG", "54", "54", "0", "0", "904,232,585", "492,856,334", "411,376,251", "11,946,385", "6,842,727", "5,103,658"], ["124", "Masaka DLG", "18", "6", "12", "0", "313,003,586", "195,291,674", "117,711,912", "11,946,385", "0", "11,946,385"], ["125", "Mubende DLG", "79", "79", "0", "0", "1,373,737,963", "709,240,137", "664,497,826", "11,946,385", "7,565,422", "4,380,963"], ["126", "Masaka City", "25", "11", "14", "0", "434,727,204", "271,238,436", "163,488,768", "11,946,385", "0", "11,946,385"], ["127", "Lamwo DLG", "86", "41", "45", "0", "1,495,461,583", "973,176,329", "522,285,254", "11,946,385", "17,000,000", "05,053,615"], ["128", "Lira City", "49", "46", "3", "0", "852,065,320", "824,313,762", "27,751,558", "11,946,385", "0", "11,946,385"], ["129", "Kalaki DLG", "34", "34", "0", "0", "591,228,997", "368,884,274", "222,344,723", "11,946,385", "7,105,909", "4,840,476"], ["130", "Amuria DLG", "98", "97", "1", "0", "1,721,519,728", "1,080,551,952", "640,967,776", "11,946,385", "6,443,889", "5,502,496"], ["131", "Amolatar DLG", "85", "85", "0", "0", "1,473,171,913", "932,085,746", "541,086,167", "11,946,385", "6,147,023", "5,799,362"], ["132", "Soroti City", "25", "25", "0", "0", "434,727,185", "236,951,161", "197,776,024", "11,946,385", "7,105,732", "4,840,653"], ["133", "Kumi DLG", "140", "140", "0", "0", "2,434,472,342", "1,518,935,245", "915,537,097", "11,946,385", "7,105,909", "4,840,476"], ["134", "Ngora DLG", "73", "73", "0", "0", "1,269,102,956", "791,716,071", "477,386,885", "11,946,385", "7,100,068", "4,846,317"], ["135", "Dokolo DLG", "71", "34", "37", "0", "1,234,625,269", "672,938,455", "561,686,814", "11,946,385", "17,000,000", "05,053,615"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "318", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["136", "Otuke DLG", "54", "27", "27", "0", "921,621,673", "571,754,473", "349,867,200", "11,946,385", "16,917,979", "04,971,594"], ["137", "Kapelebyong DLG", "55", "55", "0", "0", "974,388,937", "608,198,589", "366,190,348", "11,946,385", "9,023,349", "2,923,036"], ["138", "Kumi MC", "14", "14", "0", "0", "243,446,691", "120,417,747", "123,028,944", "11,946,385", "6,067,894", "5,878,491"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["136", "Otuke DLG", "54", "27", "27", "0", "921,621,673", "571,754,473", "349,867,200", "11,946,385", "16,917,979", "04,971,594"], ["137", "Kapelebyong DLG", "55", "55", "0", "0", "974,388,937", "608,198,589", "366,190,348", "11,946,385", "9,023,349", "2,923,036"], ["138", "Kumi MC", "14", "14", "0", "0", "243,446,691", "120,417,747", "123,028,944", "11,946,385", "6,067,894", "5,878,491"], ["139", "Serere DLG", "70", "70", "0", "0", "1,217,236,171", "682,281,990", "534,954,181", "11,946,385", "8,123,331", "3,823,054"], ["140", "Napak DLG", "57", "57", "0", "0", "1,095,419,354", "858,991,663", "236,427,691", "11,946,385", "13,448,637", "01,502,252"], ["141", "Moroto MC", "4", "3", "1", "0", "69,556,352", "61,907,248", "7,649,104", "11,946,385", "17,000,000", "05,053,615"], ["142", "Bukwo DLG", "109", "98", "11", "0", "1,895,410,609", "1,033,082,696", "862,327,913", "11,946,385", "7,105,909", "4,840,476"], ["143", "Arua DLG", "32", "32", "0", "0", "556,450,820", "347,185,198", "209,265,622", "11,946,385", "7,106,587", "4,839,798"], ["144", "Gulu City", "32", "32", "0", "0", "556,450,823", "313,381,643", "243,069,180", "11,946,385", "4,917,440", "7,028,945"], ["145", "Kaberamaido DLG", "29", "29", "0", "0", "504,283,556", "290,995,752", "213,287,804", "11,946,385", "7,672,267", "4,274,118"], ["146", "Kitgum DLG", "72", "10", "62", "0", "1,252,014,348", "682,239,439", "569,774,909", "11,946,385", "5,256,000", "6,690,385"], ["147", "Nwoya DLG", "44", "44", "0", "0", "765,119,880", "477,379,649", "287,740,231", "11,946,385", "2,365,097", "9,581,288"], ["148", "Obongi DLG", "28", "28", "0", "0", "486,984,469", "303,651,310", "183,333,159", "11,946,385", "7,629,837", "4,316,548"], ["149", "Agago DLG", "117", "117", "0", "0", "2,034,523,315", "1,269,395,885", "765,127,430", "11,946,385", "6,682,994", "5,263,391"], ["150", "Apac DLG", "34", "34", "0", "0", "618,965,872", "435,259,514", "183,706,358", "11,946,385", "10,287,969", "1,658,416"], ["151", "Busia DLG", "62", "62", "0", "0", "1,078,123,466", "669,189,290", "408,934,176", "11,946,385", "9,100,000", "2,846,385"], ["152", "Buvuma DLG", "38", "38", "0", "0", "660,786,000", "412,282,426", "248,503,574", "11,946,385", "7,105,909", "4,840,476"], ["153", "Kalangala DLG", "17", "7", "10", "0", "295,614,499", "164,145,696", "131,468,803", "11,946,385", "17,257,207", "05,310,822"], ["154", "Kitagwenda DLG", "55", "55", "0", "0", "956,399,849", "596,724,562", "359,675,287", "11,946,385", "6,226,492", "5,719,893"], ["155", "Kitgum MC", "11", "11", "0", "0", "191,279,869", "120,055,510", "71,224,359", "11,946,385", "5,074,250", "6,872,135"], ["156", "Mukono MC", "9", "9", "0", "0", "156,501,794", "89,661,841", "66,839,953", "11,946,385", "4,000,000", "7,946,385"], ["157", "Entebbe MC", "4", "4", "0", "0", "69,556,352", "43,398,149", "26,158,203", "11,946,385", "7,833,456", "4,112,929"], ["158", "Amuru DLG", "58", "57", "1", "0", "1,008,567,113", "629,273,174", "379,293,939", "11,946,385", "5,138,441", "6,807,944"], ["159", "Kwania DLG", "49", "49", "0", "0", "852,065,320", "476,124,221", "375,941,099", "11,946,385", "7,106,101", "4,840,283"], ["160", "Lira DLG", "58", "58", "0", "0", "1,008,567,305", "741,506,271", "267,061,034", "11,946,385", "11,784,032", "162,353"], ["161", "Buikwe DLG", "52", "31", "21", "0", "539,061,733", "336,335,896", "202,725,837", "11,946,385", "0", "11,946,385"], ["162", "Ibanda MC", "21", "21", "0", "0", "365,170,852", "225,303,469", "139,867,383", "11,946,385", "7,534,478", "4,411,907"], ["163", "Butambala DLG", "25", "25", "0", "0", "434,727,205", "210,284,125", "224,443,080", "11,946,385", "8,274,000", "3,672,385"], ["164", "Amudat DLG", "44", "44", "0", "0", "765,119,880", "476,971,254", "288,148,626", "11,946,385", "7,094,582", "4,851,803"], ["165", "Ntoroko DLG", "47", "47", "0", "0", "817,287,144", "535,605,345", "281,681,799", "11,946,385", "7,652,220", "4,294,165"], ["166", "Kasese MC", "18", "18", "0", "0", "313,003,586", "161,295,519", "151,708,067", "11,946,385", "7,037,782", "4,908,603"], ["167", "Kassanda DLG", "92", "32", "60", "0", "1,599,796,111", "998,157,448", "601,638,663", "11,946,385", "17,000,000", "05,053,615"], ["168", "Omoro DLG", "65", "65", "0", "0", "1,130,290,730", "705,219,936", "425,070,794", "11,946,385", "7,313,254", "4,633,131"], ["169", "Luwero DLG", "101", "100", "1", "0", "1,756,297,905", "1,153,005,475", "603,292,430", "11,946,385", "7,997,000", "3,949,385"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "319", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "**Total**", "**10,191**", "**8,703**", "**1,502**", "**0**", "**175,429,879, 581**", "**108,857,715,3 67**", "**66,572,164, 214**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "Appendix 5 b: Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Kagadi DLG", "0", "0", "0", "0", "0", "0"], ["2", "Kibaale DLG", "139,623,956", "0", "446,506,992", "57", "446,506,992", "0"], ["3", "Kyankwanzi DLG", "602,411,574", "0", "1,121,394,573", "0", "0", "0"], ["4", "Buliisa DLG", "4,585,581", "0", "225,593,699", "0", "0", "0"], ["5", "Kiboga DLG", "194,863,213", "0", "673,117,066", "58", "673,117,066", "0"], ["6", "Kiryandongo DLG", "11,035,537", "0", "305,554,087", "43", "305,554,087", "0"], ["7", "Kayunga DLG", "0", "53,213,435", "430,432,548", "0", "0", "0"], ["8", "Kira MC", "25,355,296", "0", "51,000,000", "0", "0", "0"], ["9", "Mukono DLG", "110,557,437", "0", "639,044,406", "0", "0", "0"], ["10", "Nakaseke DLG", "188,059,087", "0", "612,155,745", "0", "0", "0"], ["11", "Nansana MC", "19,648,782", "0", "217,536,255", "0", "0", "0"], ["12", "Wakiso DLG", "422,411,449", "0", "1,083,778,521", "98", "1,083,778,521", "0"], ["13", "Buhweju DLG", "105,977,134", "0", "512,154,216", "68", "512,154,216", "0"], ["14", "Kabale DLG", "75,892,014", "0", "476,095,903", "0", "0", "0"], ["15", "Kanungu DLG", "0", "0", "649,232,325", "36", "649,232,325", "0"], ["16", "Kisoro DLG", "76,476,259", "0", "444,561,910", "58", "444,561,910", "0"], ["17", "Mbarara City", "14,630,844", "0", "152,014,268", "0", "0", "0"], ["18", "Rubirizi DLG", "116,507,539", "0", "485,643,852", "0", "0", "0"], ["19", "Rukungiri DLG", "178,162,896", "0", "660,785,344", "39", "660,785,344", "0"], ["20", "Rwampara DLG", "32,848,782", "0", "206,528,709", "0", "0", "0"], ["21", "Bugiri DLG", "148,986,153", "0", "646,000,000", "0", "0", "0"], ["22", "Bugiri MC", "6,796,300", "0", "34,290,630", "0", "0", "0"], ["23", "Bugweri DLG", "105,582,934", "0", "320,617,860", "0", "0", "0"], ["24", "Iganga DLG", "186,569,757", "0", "354,135,967", "0", "0", "0"], ["25", "Iganga MC", "14,294,884", "0", "80,000,000", "0", "0", "0"], ["26", "Jinja City", "40,494,619", "0", "195,797,611", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "320", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["27", "Jinja DLG", "38,512,366", "0", "244,388,400", "0", "0", "0"], ["28", "Kamuli MC", "0", "0", "85,054,970", "0", "0", "0"], ["29", "Luuka DLG", "127,715,688", "0", "510,000,000", "0", "0", "0"], ["30", "Mayuge DLG", "270,104,947", "0", "771,911,058", "0", "0", "0"], ["31", "Namayingo DLG", "56,635,832", "0", "359,176,351", "0", "0", "0"], ["32", "Nebbi MC", "31,902,007", "0", "85,667,800", "0", "0", "0"], ["33", "Butaleja DLG", "108,982,819", "0", "453,962,621", "76", "562,945,440", "0"], ["34", "Tororo DLG", "258,488,000", "0", "1,184,332,817", "0", "0", "0"], ["35", "Kazo DLG", "76,000,000", "0", "476,000,000", "0", "0", "0"], ["36", "Kiruhura DLG", "185,754,545", "0", "520,802,132", "0", "0", "0"], ["37", "Mbale DLG", "102,005,164", "0", "756,363,187", "67", "756,363,187", "0"], ["38", "Bududa DLG", "180,102,000", "0", "1,129,839,000", "159", "1,129,839,000", "0"], ["39", "Mityana DLG", "208,132,547", "0", "594,967,852", "0", "0", "0"], ["40", "Nakasongola DLG", "77,024,730", "0", "534,240,626", "6", "47,138,879", "0"], ["41", "Mitooma DLG", "191,792,187", "0", "651,728,000", "73", "651,728,000", "0"], ["42", "Rubanda DLG", "78,157,447", "0", "490,307,721", "0", "0", "0"], ["43", "Rukiga DLG", "33,918,498", "0", "213,177,269", "13", "213,918,498", "0"], ["44", "Sheema MC", "26,052,482", "0", "163,435,906", "0", "0", "0"], ["45", "Bukedea DLG", "172,172,948", "0", "1,080,098,233", "0", "0", "0"], ["46", "Katakwi DLG", "195,491,952", "0", "846,569,922", "0", "0", "0"], ["47", "Soroti DLG", "67,204,885", "0", "389,757,273", "0", "0", "0"], ["48", "Moroto DLG", "57,371,962", "0", "511,334,582", "0", "0", "0"], ["49", "Nakapiripirit DLG", "0", "0", "0", "0", "0", "0"], ["50", "Mbale City", "68,465,226", "0", "375,062,679", "47", "375,062,679", "0"], ["51", "Sironko DLG", "765,170,964", "0", "1,792,400,736", "224", "1,792,400,736", "0"], ["52", "Butebo DLG", "0", "129,639,841", "348,905,563", "61", "348,905,563", "0"], ["53", "Namisindwa DLG", "281,963,611", "0", "1,255,594,106", "163", "1,255,594,106", "0"], ["54", "Makindye0Ssabagabo MC", "8,863,749", "0", "74,294,282", "0", "0", "0"], ["55", "Mityana MC", "16,990,750", "0", "106,588,636", "0", "0", "0"], ["56", "Mpigi DLG", "6,786,926", "0", "341,285,699", "0", "0", "0"], ["57", "Ibanda DLG", "153,625,148", "0", "396,122,422", "0", "0", "0"], ["58", "Mbarara DLG", "52,104,966", "0", "326,989,932", "0", "0", "0"], ["59", "Sheema DLG", "52,705,304", "0", "333,977,728", "51", "333,977,728", "0"], ["60", "Njeru MC", "0", "0", "144,800,000", "0", "0", "0"], ["61", "Namutumba DLG", "237,976,652", "0", "901,000,000", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "321", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["62", "Lugazi MC", "14,630,714", "0", "134,094,562", "0", "0", "7,057,609"], ["63", "Kamuli DLG", "282,492,532", "0", "760,347,922", "77", "760,347,922", "0"], ["64", "Kaliro DLG", "98,546,346", "0", "669,415,608", "0", "0", "0"], ["65", "Buyende DLG", "82,688,314", "0", "436,043,043", "0", "0", "0"], ["66", "Bushenyi DLG", "159,529,388", "0", "500,001,354", "56", "500,001,354", "0"], ["67", "Ishaka0 Bushenyi MC", "18,134,466", "0", "135,560,041", "16", "135,650,041", "0"], ["68", "Isingiro DLG", "507,727,681", "0", "1,290,215,882", "0", "0", "0"], ["69", "Kabale MC", "0", "0", "0", "0", "0", "0"], ["70", "Kisoro MC", "11,893,525", "0", "49,906,927", "7", "49,906,927", "0"], ["71", "Ntungamo DLG", "177,397,292", "0", "1,401,258,493", "0", "0", "0"], ["72", "Ntungamo MC", "0", "0", "N/A", "0", "0", "0"], ["73", "Rukungiri MC", "13,592,600", "0", "114,652,374", "12", "114,652,374", "0"], ["74", "Hoima City", "0", "0", "95,571,078", "0", "0", "0"], ["75", "Masindi DLG", "52,104,965", "0", "326,871,814", "0", "0", "0"], ["76", "Masindi MC", "18,511,222", "0", "84,216,532", "0", "0", "0"], ["77", "Kikuube DLG", "32,848,782", "0", "206,071,361", "0", "0", "0"], ["78", "Hoima DLG", "33,428,795", "0", "368,101,668", "0", "0", "0"], ["79", "Kakumiro DLG", "214,674,248", "0", "841,859,446", "0", "0", "0"], ["80", "Kween DLG", "312,165,004", "0", "915,457,434", "101", "915,457,434", "0"], ["81", "Bulambuli DLG", "449,305,824", "0", "1,178,035,294", "121", "1,168,379,267", "0"], ["82", "Busia MC", "9,061,734", "0", "56,800,000", "8", "56,800,000", "0"], ["83", "Kibuku DLG", "139,084,068", "0", "688,617,766", "0", "0", "0"], ["84", "Manafwa DLG", "414,574,586", "0", "1,345,901,947", "156", "1,345,901,947", "0"], ["85", "Budaka DLG", "0", "0", "696,395,770", "73", "696,395,770", "0"], ["86", "Pallisa DLG", "0", "0", "765,000,000", "45", "765,000,000", "0"], ["87", "Kapchorwa DLG", "167,727,288", "0", "514,172,444", "58", "514,172,444", "0"], ["88", "Kapchorwa MC", "30,583,000", "0", "191,860,042", "27", "191,860,042", "0"], ["89", "Tororo MC", "0", "0", "74,000,000", "0", "0", "0"], ["90", "Terego DLG", "85,190,295", "0", "336,064,374", "42", "336,064,374", "0"], ["91", "Zombo DLG", "467,809,017", "0", "467,809,000", "0", "0", "0"], ["92", "Moyo DLG", "0", "0", "287,100,000", "0", "0", "0"], ["93", "Nebbi DLG", "185,436,733", "0", "607,460,580", "0", "0", "0"], ["94", "Yumbe DLG", "313,042,456", "0", "1,526,761,354", "0", "0", "0"], ["95", "Pader DLG", "53,804,040", "0", "780,897,821", "0", "0", "0"], ["96", "Koboko MC", "0", "0", "119,463,847", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "322", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["97", "Maracha DLG", "103,095,772", "0", "646,656,278", "0", "0", "0"], ["98", "Pakwach DLG", "81,555,598", "0", "368,268,830", "0", "0", "0"], ["99", "Madi0Okollo DLG", "0", "0", "409,998,000", "0", "0", "0"], ["100", "Koboko DLG", "146,087,826", "0", "438,774,252", "0", "0", "0"], ["101", "Adjumani DLG", "115,002,455", "0", "784,000,000", "0", "0", "0"], ["102", "Arua City", "0", "0", "564,939,853", "15", "255,000,000", "0"], ["103", "Bukomansimbi DLG", "0", "0", "305,995,370", "0", "0", "0"], ["104", "Rakai DLG", "124,032,471", "0", "652,429,223", "0", "0", "0"], ["105", "Kalungu DLG", "64,289,926", "0", "284,605,389", "0", "0", "0"], ["106", "Sembabule DLG", "128,462,780", "0", "478,781,550", "0", "0", "0"], ["107", "Gomba DLG", "35,529,540", "0", "348,215,767", "0", "0", "0"], ["108", "Kyotera DLG", "74,759,298", "0", "468,989,994", "0", "0", "0"], ["109", "Lwengo DLG", "3,132,343", "0", "271,926,000", "0", "0", "0"], ["110", "Lyantonde DLG", "34,564,119", "0", "213,759,890", "0", "0", "0"], ["111", "Mubende MC", "20,388,900", "0", "127,906,363", "0", "0", "0"], ["112", "Bundibugyo DLG", "298,410,307", "0", "960,057,188", "127", "960,115,919", "0"], ["113", "Kyegegwa DLG", "91,750,048", "0", "575,578,630", "0", "0", "0"], ["114", "Kamwenge DLG", "79,007,003", "0", "449,344,938", "62", "449,344,938", "0"], ["115", "Kasese DLG", "571,631,558", "0", "1,733,717,779", "196", "1,733,717,979", "0"], ["116", "Kyenjojo DLG", "275,641,516", "0", "1,484,926,831", "88", "1,484,926,831", "0"], ["117", "Bunyangabu DLG", "90,152,406", "0", "382,838,832", "48", "382,838,832", "0"], ["118", "Kabarole DLG", "168,620,537", "0", "479,226,540", "52", "479,226,540", "0"], ["119", "Alebtong DLG", "193,804,280", "0", "605,954,554", "0", "0", "0"], ["120", "Gulu DLG", "6,211,063", "0", "286,951,103", "0", "0", "0"], ["121", "Oyam DLG", "83,821,030", "0", "525,837,266", "0", "0", "0"], ["122", "Fort Portal City", "108,026,667", "0", "255,704,547", "21", "255,704,547", "0"], ["123", "Kole DLG", "58,901,264", "0", "369,507,268", "0", "0", "0"], ["124", "Masaka DLG", "20,388,899", "0", "99,600,000", "0", "0", "0"], ["125", "Mubende DLG", "89,484,617", "0", "561,366,823", "0", "0", "0"], ["126", "Masaka City", "28,317,916", "0", "177,647,725", "0", "0", "0"], ["127", "Lamwo DLG", "183,305,456", "0", "697,000,000", "41", "697,000,000", "0"], ["128", "Lira City", "196,098,471", "0", "781,471,322", "0", "0", "0"], ["129", "Kalaki DLG", "51,739,782", "0", "254,828,322", "0", "0", "0"], ["130", "Amuria DLG", "43,657,420", "0", "635,003,465", "0", "0", "0"], ["131", "Amolatar DLG", "137,475,698", "0", "659,972,691", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "323", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["132", "Soroti City", "28,317,916", "0", "177,647,728", "0", "0", "0"], ["133", "Kumi DLG", "158,580,328", "0", "994,827,260", "0", "0", "0"], ["134", "Ngora DLG", "241,999,964", "0", "518,304,964", "0", "0", "0"], ["135", "Dokolo DLG", "153,903,341", "0", "578,000,000", "0", "0", "0"], ["136", "Otuke DLG", "140,206,260", "0", "456,785,456", "0", "0", "0"], ["137", "Kapelebyong DLG", "161,760,977", "0", "496,284,240", "0", "0", "0"], ["138", "Kumi MC", "18,880,705", "0", "84,950,521", "0", "0", "0"], ["139", "Serere DLG", "67,859,764", "0", "568,633,170", "0", "0", "0"], ["140", "Napak DLG", "0", "0", "766,572,309", "57", "766,572,309", "0"], ["141", "Moroto MC", "6,000,000", "0", "46,136,435", "0", "0", "0"], ["142", "Bukwo DLG", "168,747,224", "0", "651,077,968", "0", "0", "0"], ["143", "Arua DLG", "36,246,932", "0", "227,389,088", "0", "0", "0"], ["144", "Gulu City", "0", "93,782,026", "157,358,080", "0", "0", "11,233,000"], ["145", "Kaberamaido DLG", "49,273,173", "0", "222,495,752", "0", "0", "0"], ["146", "Kitgum DLG", "81,555,596", "0", "52,560,000", "0", "0", "241,516,100"], ["147", "Nwoya DLG", "49,839,532", "0", "104,064,268", "0", "0", "276,158,113"], ["148", "Obongi DLG", "16,723,001", "0", "213,635,452", "0", "0", "0"], ["149", "Agago DLG", "90,038,926", "0", "788,902,434", "117", "788,902,434", "0"], ["150", "Apac DLG", "0", "0", "349,790,966", "0", "0", "0"], ["151", "Busia DLG", "165,624,265", "0", "564,200,000", "62", "564,200,000", "0"], ["152", "Buvuma DLG", "43,043,234", "0", "270,024,544", "0", "0", "0"], ["153", "Kalangala DLG", "19,256,182", "0", "120,800,452", "0", "0", "0"], ["154", "Kitagwenda DLG", "13,931,479", "0", "342,457,060", "55", "342,457,060", "0"], ["155", "Kitgum MC", "33,690,512", "0", "59,883,750", "11", "59,883,750", "0"], ["156", "Mukono MC", "0", "0", "44,919,841", "0", "0", "0"], ["157", "Entebbe MC", "4,530,867", "0", "28,423,636", "0", "0", "0"], ["158", "Amuru DLG", "0", "48,415,580", "298,029,578", "0", "0", "58,827,429"], ["159", "Kwania DLG", "111,010,105", "0", "348,198,967", "0", "0", "0"], ["160", "Lira DLG", "232,449,790", "0", "683,489,847", "0", "0", "0"], ["161", "Buikwe DLG", "20,279,133", "0", "220,290,991", "0", "0", "0"], ["162", "Ibanda MC", "32,787,050", "0", "158,224,038", "0", "0", "0"], ["163", "Butambala DLG", "60,953,556", "0", "210,284,125", "0", "0", "0"], ["164", "Amudat DLG", "0", "33,018,689", "312,161,601", "0", "0", "0"], ["165", "Ntoroko DLG", "76,300,139", "0", "359,654,807", "48", "382,838,832", "0"], ["166", "Kasese MC", "53,158,768", "0", "128,680,076", "18", "126,680,076", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "324", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["167", "Kassanda DLG", "104,209,930", "0", "544,000,000", "0", "0", "0"], ["168", "Omoro DLG", "87,104,006", "0", "475,361,510", "0", "0", "0"], ["169", "Luwero DLG", "300,181,433", "0", "807,697,000", "0", "0", "0"], ["", "Total", "17,891,724,298", "358,069,571", "79,214,076,265", "3,214", "29,523,564,220", "594,792,251"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "Appendix 6 a: Funding for DRDIP subprojects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "", "", "", "", "Unutilised warrants", "Number of subprojects not funded"], ["", "", "", "", "", "", "", ""], ["1", "Adjumani DLG", "26,629,455,734", "20,112,227,243", "6,517,228,491", "20,112,227,243", "0", "0"], ["2", "Arua DLG", "12,211,720,404", "7,703,246,463", "4,508,473,941", "7,596,050,122", "107,196,341", "0"], ["3", "Hoima DLG", "11,402,789,340", "7,886,733,487", "3,516,055,853", "7,886,733,487", "0", "0"], ["4", "Isingiro DLG", "36,952,472,146", "20,645,657,738", "16,306,814,408", "20,645,657,738", "0", "0"], ["5", "Kamwenge DLG", "16,096,871,843", "15,526,567,396", "570,304,447", "13,642,495,005", "1,884,072,391", "1"], ["6", "Kikuube DLG", "14,763,545,466", "14,763,545,466", "0", "14,763,545,466", "0", "0"], ["7", "Kiryandongo DLG", "13,147,932,451", "11,153,517,611", "1,994,414,840", "11,153,517,611", "0", "0"], ["8", "Koboko DLG", "12,972,115,413", "10,398,654,382", "2,573,461,031", "10,397,654,382", "1,000,000", "0"], ["9", "Kyegegwa DLG", "13,158,909,516", "12,952,563,516", "206,346,000", "1,519,174,433", "11,433,389,083", "45"], ["10", "Lamwo DLG", "24,133,897,361", "20,214,341,243", "3,919,556,118", "20,214,341,243", "0", "0"], ["11", "Madi0Okollo DLG", "18,612,180,000", "8,727,243,898", "9,884,936,102", "8,727,243,898", "0", "0"], ["12", "Moyo DLG", "12,353,082,000", "4,377,696,778", "7,975,385,222", "4,377,684,416", "12,362", "0"], ["13", "Obongi DLG", "30,708,745,913", "17,640,110,305", "13,068,635,608", "17,639,083,305", "1,027,000", "0"], ["14", "Terego DLG", "19,147,604,808", "19,147,604,808", "0", "19,147,298,822", "305,986", "0"], ["15", "Yumbe DLG", "22,849,046,751", "20,733,598,950", "2,115,447,801", "20,733,598,950", "0", "0"], ["", "**Total**", "**285,140,369,146**", "**211,983,309,284**", "**73,157,059,862**", "**198,556,306,121**", "**13,427,003,163**", "**46**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Under funding (UGX)", "Transfers/ Expenditure (UGX)", "Failure to fund subprojects", "None"], "type": "table"}}, {"content": "325 \nAppendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}, [{"headings_0": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}]], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Infrastructure subprojects funded in FY2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Total funds disbursed**", "**Number of projects funded**", "**Fully Implemented**", null, "**Partially implemented**", null, "**Not implemented**", null], [null, null, null, null, "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject value**"], ["1", "Adjumani DLG", "17,327,580,369", "33", "0", "0", "0", "0", "33", "17,327,580,369"], ["2", "Arua DLG", "7,420,864,349", "13", "0", "0", "3", "410,864,349", "10", "7,010,000,000"], ["3", "Hoima DLG", "5,108,839,519", "11", "0", "0", "0", "0", "11", "5,108,839,519"], ["4", "Isingiro DLG", "14,696,882,245", "13", "0", "0", "0", "0", "13", "14,696,882,245"], ["5", "Kamwenge DLG", "8,281,650,800", "9", "4", "5,347,500,000", "0", "0", "5", "2,934,150,800"], ["6", "Kikuube DLG", "10,772,200,000", "13", "0", "0", "0", "0", "13", "10,772,200,000"], ["7", "Kiryandongo DLG", "8,334,384,709", "11", "0", "0", "0", "0", "11", "8,334,384,709"], ["8", "Koboko DLG", "5,881,538,969", "10", "2", "707,000,000", "1", "989,800,000", "7", "4,184,738,969"], ["9", "Kyegegwa DLG", "1,005,487,006", "3", "0", "0", "0", "0", "3", "1,005,487,006"], ["10", "Lamwo DLG", "12,880,500,000", "12", "0", "0", "0", "0", "12", "12,880,500,000"], ["11", "Madi0Okollo DLG", "7,516,671,712", "9", "0", "0", "0", "0", "9", "7,516,671,712"], ["12", "Moyo DLG", "2,292,750,000", "2", "0", "0", "0", "0", "2", "2,292,750,000"], ["13", "Obongi DLG", "11,191,012,386", "14", "0", "0", "0", "0", "14", "11,191,012,386"], ["14", "Terego DLG", "13,421,816,827", "14", "0", "0", "0", "0", "14", "13,421,816,827"], ["15", "Yumbe DLG", "16,734,700,000", "25", "0", "0", "0", "0", "25", "16,734,700,000"], ["", "**Total**", "**142,866,878,891**", "**192**", "**6**", "**6,054,500,000**", "**4**", "**1,400,664,349**", "**182**", "**135,411,714,542**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Livelihoods Program FY2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Total funds disbursed**", "**Number of projects funded**", "**Fully Implemented**", null, "**Partially implemented**", null, "**Not implemented**", null], [null, null, null, null, "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**"], ["1", "Adjumani DLG", "1,665,000,000", "30", "0", "0", "0", "0", "30", "1,665,000,000"], ["2", "Arua DLG", "0", "0", "0", "0", "0", "0", "0", "0"], ["3", "Hoima DLG", "999,000,000", "54", "0", "0", "0", "0", "54", "999,000,000"], ["4", "Isingiro DLG", "3,567,700,000", "11", "11", "3,567,700,000", "0", "0", "0", "0"], ["5", "Kamwenge DLG", "3,424,850,000", "170", "165", "3,147,350,000", "5", "277,500,000", "0", "0"], ["6", "Kikuube DLG", "1,409,200,000", "35", "0", "0", "0", "0", "35", "1,409,200,000"], ["7", "Kiryandongo DLG", "1,965,649,500", "49", "0", "", "24", "786,149,500", "25", "1,179,500,000"], ["8", "Koboko DLG", "2,014,500,000", "43", "0", "0", "0", "0", "43", "2,014,500,000"], ["9", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "326", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["10", "Lamwo DLG", "4,803,163,682", "106", "0", "0", "0", "0", "106", "4,803,163,682"], ["11", "Madi0Okollo DLG", "610,500,000", "11", "0", "0", "0", "0", "11", "610,500,000"], ["12", "Moyo DLG", "1,604,500,000", "29", "0", "0", "29", "1,604,500,000", "0", "0"], ["13", "Obongi DLG", "1,998,000,000", "36", "36", "1,998,000,000", "0", "0", "0", "0"], ["14", "Terego DLG", "2,301,831,152", "38", "0", "0", "35", "2,135,331,152", "3", "166,500,000"], ["15", "Yumbe DLG", "3,420,300,000", "56", "0", "0", "56", "3,420,300,000", "0", "0"], ["", "**Total**", "**29,784,194,334**", "**668**", "**212**", "**8,713,050,000**", "**149**", "**8,223,780,652**", "**307**", "**12,847,363,682**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Livelihoods Program FY2021/22", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Sustainable Environmental Management FY2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Total funds disbursed**", "**Number of projects funded**", "**Fully Implemented**", null, "**Partially implemented**", null, "**Not implemented**", null], [null, null, null, null, "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**"], ["1", "Adjumani DLG", "509,043,120", "10", "0", "0", "0", "0", "10", "509,043,120"], ["2", "Arua DLG", "0", "0", "0", "0", "0", "0", "0", "0"], ["3", "Hoima DLG", "1,412,387,418", "26", "0", "0", "0", "0", "26", "1,412,387,418"], ["4", "Isingiro DLG", "1,859,059,593", "26", "0", "0", "0", "0", "26", "1,859,059,593"], ["5", "Kamwenge DLG", "1,406,893,658", "", "", "", "", "", "0", "1,406,893,658"], ["6", "Kikuube DLG", "1,935,293,956", "26", "0", "0", "0", "0", "26", "1,935,293,956"], ["7", "Kiryandongo DLG", "283,464,452", "5", "0", "0", "0", "0", "5", "283,464,452"], ["8", "Koboko DLG", "1,985,681,487", "33", "0", "0", "0", "0", "33", "1,985,681,487"], ["9", "Kyegegwa DLG", "1,322,186,276", "5", "0", "0", "0", "0", "5", "1,322,186,276"], ["10", "Lamwo DLG", "1,960,570,627", "87", "0", "0", "", "0", "87", "1,960,570,627"], ["11", "Madi0Okollo DLG", "125,046,186", "1", "0", "0", "0", "0", "1", "125,046,186"], ["12", "Moyo DLG", "58,628,518", "1", "0", "0", "0", "0", "1", "58,628,518"], ["13", "Obongi DLG", "4,180,957,919", "56", "0", "0", "0", "0", "56", "4,180,957,919"], ["14", "Terego DLG", "2,664,680,803", "33", "0", "0", "0", "0", "33", "2,664,680,803"], ["15", "Yumbe DLG", "0", "0", "0", "0", "0", "0", "0", "0"], ["", "**Total**", "**19,703,894,013**", "**309**", "**0**", "**0**", "**0**", "**0**", "**309**", "**19,703,894,013**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "327 \nAppendix 6 e: DRDIP \u2013 Procurement and other issues", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}, [{"headings_0": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}]], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, null, null, "**Number of files for procurem ents not un cleared**", "**Value of procurements not un cleared**", "**Num ber**", "**Amount**", "**Numbe r**", "**Subproject Value**", "**Number of complet ed subproj ects**", "**Bank balance**"], ["1", "Arua DLG", "0", "0", "13", "491,001,312", "", "", "1", "510,000,000", "17", "613,102,573"], ["2", "Hoima DLG", "26", "1,407,387,418", "", "", "26", "1,412,387,418", "1", "688,297,523", "0", "0"], ["3", "Kamwenge DLG", "16", "835,731,105", "", "", "", "", "0", "0", "0", "0"], ["4", "Kiryandongo DLG", "11", "7,327,345,726", "", "", "5", "283,464,450", "14", "1,070,510,393", "0", "0"], ["5", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "1", "346,005,089", "0", "0"], ["6", "Lamwo DLG", "1", "1,010,000,000", "", "", "", "", "0", "0", "0", "0"], ["7", "Madi0Okollo DLG", "0", "0", "", "", "", "", "1", "511,378,045", "0", "0"], ["8", "Moyo DLG", "3", "1,705,000,000", "0", "0", "0", "0", "3", "1,540,000,000", "24", "656,944,873"], ["9", "Obongi DLG", "0", "0", "49", "1,392,416,899", "36", "20,164,999,998", "3", "2,577,000,000", "0", "0"], ["10", "Terego DLG", "0", "0", "37", "2,763,016,118", "0", "0", "0", "0", "0", "0"], ["11", "Yumbe DLG", "0", "0", "", "", "", "", "8", "4,203,990,984", "25", "1,481,757,510"], ["", "**Total**", "**57**", "**12,285,464,249**", "**99**", "**4,646,434,329**", "**67**", "**21,860,851,866**", "**32**", "**11,447,182,034**", "**66**", "**2,751,804,956**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No of subpro jects withou t ESN plans", "Amount transferred to SACCOs without ESN plans", "Procurements not cleared by the CPMCs", "None", "Failure to appoint contract managers from sector specialists or user groups", "None", "Idle Subprojects/not put to use", "None", "Closed subprojects with bank balances", "None"], "type": "table"}}, {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Inspections of service delivery activities funded in 2019/20 and 2020/21**", null, null, null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Infrastructure subprojects**", null, null, null, "**Livelihood Subgroups**", null, null, null, "**Sustainable Environmental Management**", null], [null, null, "**Fully implemented**", null, "**Stalled Infrastructure subprojects**", null, "**Fully implemented**", null, "**Partially implemented**", null, "**Stalled SENRM subprojects**", null], ["", "", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**"], ["1", "Adjumani DLG", "4", "4,203,784,747", "0", "0", "0", "0", "3", "70,100,000", "10", "542,077,962"], ["2", "Arua DLG", "4", "1,847,159,741", "0", "0", "0", "0", "0", "0", "2", "112,541,568"], ["3", "Hoima DLG", "3", "", "", "", "0", "0", "0", "0", "", ""], ["4", "Isingiro DLG", "6", "", "1", "1,921,428,820", "", "", "", "3,567,700,000", "", ""], ["5", "Kamwenge DLG", "3", "", "", "", "3", "", "0", "", "10", "646,977,898"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "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"], "type": "table"}}, {"content": "328", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["6", "Kikuube DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["7", "Kiryandongo DLG", "3", "", "", "", "", "", "", "", "", ""], ["8", "Koboko DLG", "3", "1,578,500,000", "0", "0", "1", "18,500,000", "", "", "6", "277,286,100"], ["9", "Kyegegwa DLG", "12", "8,614,602,139", "1", "1,800,000,000", "0", "0", "0", "0", "0", "0"], ["10", "Lamwo DLG", "", "", "", "", "", "", "", "", "", ""], ["11", "Madi0Okollo DLG", "2", "", "0", "0", "4", "0", "0", "0", "0", "0"], ["12", "Moyo DLG", "1", "580,000,000", "0", "0", "1", "55,500,000", "3", "55,500,000", "1", "54,285,664"], ["13", "Obongi DLG", "2", "1,300,000,000", "1", "419,597,795", "3", "59,500,000", "", "", "88", "4,836,949,177"], ["14", "Terego DLG", "", "", "", "", "2", "", "0", "", "32", "2,174,274,965"], ["15", "Yumbe DLG", "23", "12,862,999,998", "0", "0", "0", "", "19", "1,572,500,000", "30", "1,304,714,817"], ["", "**Total**", "**66**", "**30,987,046,625**", "**3**", "**4,141,026,615**", "**14**", "**133,500,000**", "**25**", "**5,265,800,000**", "**179**", "**9,949,108,151**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Inspections of service delivery activities funded in 2019/20 and 2020/21", "None", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**sn**", "**Entity**", "**Capital Development (micro scale irrigation equipment) (75%)**", null, null, null, "**Complementary services (25%)**", null, null, null], ["", "", "**Revised budget**", "**% Allocation of the total budget**", "**Ideal allocation**", "**Variance (%)**", "**Revised budget**", "**% Allocation of the total budget**", "**Ideal allocation**", "**Variance (%)**"], ["1", "Mpigi DLG", "734,989,017", "71%", "780,482,882", "4%", "305,654,825", "29%", "260,160,961", "04%"], ["2", "Kibaale DLG", "577,722,783", "71%", "613,342,078", "4%", "240,066,654", "29%", "204,447,359", "04%"], ["3", "Rakai DLG", "878,113,973", "71%", "932,467,475", "4%", "365,175,993", "29%", "310,822,492", "04%"], ["4", "Kitagwenda DLG", "514,158,151", "70%", "548,259,404", "5%", "216,854,388", "30%", "182,753,135", "05%"], ["5", "Kapchorwa DLG", "200,000,000", "71%", "212,649,000", "4%", "83,532,000", "29%", "70,883,000", "04%"], ["6", "Manafwa DLG", "472,853,078", "71%", "502,121,624", "4%", "196,642,420", "29%", "167,373,875", "04%"], ["7", "Omoro DLG", "546,269,790", "71%", "580,080,380", "4%", "227,170,716", "29%", "193,360,127", "04%"], ["8", "Amuru DLG", "916,444,429", "74%", "933,446,948", "1%", "328,151,502", "26%", "311,148,983", "01%"], ["", "**Total**", "**4,840,551,221**", "**71%**", "**5,102,849,789**", "**4%**", "**1,963,248,498**", "**29%**", "**1,700,949,930**", "**04%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "329 \nAppendix 7 b: Slow implementation of the micro scale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}, [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}]], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Amuru DLG", "100%", "1,244,595,931", "1,244,595,931", "963,852,269", "280,743,662", "77%", "66%", "145", "57", "57", "0", "0"], ["2", "Bududa DLG", "100%", "1,261,452,695", "1,261,452,695", "244,992,927", "1,016,459,768", "19%", "0%", "108", "2", "0", "2", "0"], ["3", "Buikwe DLG", "100%", "600,773,619", "600,773,617", "600,773,617", "0", "100%", "100%", "123", "15", "0", "15", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "% perform ance of the budget", "Budget", "Warrants/ Release", "Total expenditure", "Unspent", "% total absor ption", "% absorp tion of irrigati on equip ment funds", "Farme rs who expre ssed intere st and passe d the selecti on criteri a", "Num ber of farm ers who co0f unde d", "Numb er of farme rs who receiv ed equip ment", "Co0fu nded but didn't receiv e equip ment", "Recei ved equip ment but did not co0fu nd"], "type": "table"}}, {"content": [["1", "Amuru DLG", "100%", "1,244,595,931", "1,244,595,931", "963,852,269", "280,743,662", "77%", "66%", "145", "57", "57", "0", "0"], ["2", "Bududa DLG", "100%", "1,261,452,695", "1,261,452,695", "244,992,927", "1,016,459,768", "19%", "0%", "108", "2", "0", "2", "0"], ["3", "Buikwe DLG", "100%", "600,773,619", "600,773,617", "600,773,617", "0", "100%", "100%", "123", "15", "0", "15", "0"], ["4", "Bukomansimbi DLG", "100%", "576,697,948", "576,697,948", "320,084,565", "256,613,383", "56%", "41%", "65", "8", "8", "0", "0"], ["5", "Bushenyi DLG", "100%", "714,525,040", "714,525,040", "78,378,605", "636,146,435", "11%", "2%", "55", "7", "1", "6", "0"], ["6", "Butambala DLG", "100%", "387,484,208", "387,484,208", "221,610,994", "165,873,214", "57%", "47%", "180", "8", "8", "0", "0"], ["7", "Ibanda DLG", "92%", "627,600,529", "574,758,360", "562,258,360", "12,500,000", "98%", "97%", "115", "21", "21", "0", "0"], ["8", "Iganga DLG", "100%", "1,329,616,690", "1,329,616,690", "293,479,474", "1,036,137,216", "22%", "13%", "133", "15", "7", "8", "0"], ["9", "Jinja DLG", "100%", "903,060,636", "903,060,636", "265,244,129", "637,816,507", "29%", "6%", "507", "7", "0", "7", "0"], ["10", "Kalungu DLG", "100%", "664,507,456", "664,507,456", "245,494,700", "419,012,756", "37%", "16%", "68", "14", "6", "8", "0"], ["11", "Kamuli DLG", "82%", "2,516,077,965", "2,070,086,405", "277,743,610", "1,792,342,795", "13%", "0%", "447", "10", "0", "10", "0"], ["12", "Kamwenge DLG", "100%", "1,233,481,824", "1,233,481,824", "422,241,549", "811,240,275", "34%", "14%", "380", "26", "19", "7", "0"], ["13", "Kapchorwa DLG", "100%", "283,532,000", "283,532,004", "41,395,400", "242,136,604", "15%", "0", "51", "0", "0", "0", "0"], ["14", "Kayunga DLG", "100%", "1,586,903,581", "1,587,307,162", "789,024,134", "798,283,028", "50%", "33%", "194", "19", "19", "0", "0"], ["15", "Kibaale DLG", "97%", "817,789,437", "793,504,089", "343,540,164", "449,963,925", "43%", "100%", "275", "7", "6", "1", "0"], ["16", "Kitagwenda DLG", "96%", "731,012,539", "701,940,707", "240,883,874", "461,056,833", "34%", "7%", "43", "6", "0", "6", "0"], ["17", "Kyegegwa DLG", "100%", "1,668,838,687", "1,668,838,687", "921,616,030", "747,222,657", "55%", "42%", "120", "32", "32", "0", "0"], ["18", "Kyenjojo DLG", "95%", "1,968,068,801", "1,873,486,962", "816,122,258", "1,057,364,704", "44%", "27%", "257", "16", "16", "0", "0"], ["19", "Kyotera DLG", "100%", "1,000,840,870", "1,000,840,870", "206,116,680", "794,724,190", "21%", "0%", "624", "16", "5", "11", "0"], ["20", "Luuka DLG", "100%", "1,098,808,508", "1,098,808,508", "185,288,340", "913,520,168", "17%", "0%", "103", "0", "0", "0", "0"], ["21", "Luwero DLG", "97%", "1,884,516,915", "1,827,314,725", "496,853,038", "1,330,461,687", "27%", "3%", "222", "6", "2", "4", "0"], ["22", "Lwengo DLG", "97%", "1,008,665,475", "983,179,605", "349,181,500", "633,998,105", "36%", "10%", "40", "7", "5", "2", "0"], ["23", "Manafwa DLG", "100%", "669,495,498", "669,495,598", "178,080,000", "491,415,598", "27%", "0%", "119", "1", "0", "1", "0"], ["24", "Masaka DLG", "100%", "460,800,276", "460,800,276", "191,012,556", "269,787,720", "41%", "22%", "123", "6", "5", "1", "0"], ["25", "Mayuge DLG", "100%", "2,406,225,383", "2,406,225,383", "691,749,954", "1,714,475,429", "29%", "6%", "657", "6", "0", "6", "0"], ["26", "Mbale DLG", "100%", "978,155,227", "978,155,227", "978,155,227", "0", "100%", "100%", "250", "9", "29", "0", "20"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "% perform ance of the budget", "Budget", "Warrants/ Release", "Total expenditure", "Unspent", "% total absor ption", "% absorp tion of irrigati on equip ment funds", "Farme rs who expre ssed intere st and passe d the selecti on criteri a", "Num ber of farm ers who co0f unde d", "Numb er of farme rs who receiv ed equip ment", "Co0fu nded but didn't receiv e equip ment", "Recei ved equip ment but did not co0fu nd"], "type": "table"}}, {"content": "330", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["27", "Mityana DLG", "100%", "982,194,028", "982,194,028", "959,359,474", "22,834,554", "98%", "98%", "197", "52", "52", "0", "0"], ["28", "Mpigi DLG", "97%", "1,040,643,842", "1,008,928,121", "682,186,048", "326,742,073", "68%", "53%", "82", "12", "19", "0", "7"], ["29", "Mubende DLG", "101%", "1,785,183,070", "1,805,183,070", "360,241,350", "1,444,941,720", "20%", "0%", "113", "30", "13", "17", "0"], ["30", "Mukono DLG", "97%", "1,860,330,289", "1,810,490,757", "1,192,689,171", "617,801,586", "66%", "56%", "603", "84", "56", "28", "0"], ["31", "Nakaseke DLG", "100%", "1,104,507,315", "1,104,507,315", "687,041,722", "417,465,593", "62%", "50%", "877", "20", "20", "0", "0"], ["32", "Ntungamo DLG", "94%", "1,848,548,683", "1,740,797,344", "229,477,125", "1,511,320,219", "13%", "0%", "0", "0", "0", "0", "0"], ["33", "Nwoya DLG", "100%", "1,506,270,774", "1,506,270,774", "1,282,287,149", "223,983,625", "85%", "80%", "120", "6", "4", "2", "0"], ["34", "Omoro DLG", "100%", "773,440,506", "773,440,506", "753,058,716", "20,381,790", "97%", "98%", "55", "13", "13", "0", "0"], ["35", "Rakai DLG", "98%", "1,243,289,966", "1,212,437,391", "450,270,049", "762,167,342", "37%", "10%", "170", "16", "3", "13", "0"], ["36", "Rukungiri DLG", "97%", "1,222,690,787", "1,182,235,981", "1,182,235,981", "0", "100%", "100%", "554", "42", "42", "0", "0"], ["37", "Sembabule DLG", "99%", "1,321,944,507", "1,312,934,328", "381,925,415", "931,008,913", "29%", "4%", "143", "18", "3", "15", "0"], ["38", "Sironko DLG", "100%", "960,526,097", "960,526,097", "244,992,927", "715,533,170", "26%", "0%", "224", "0", "0", "0", "0"], ["39", "Tororo DLG", "97%", "2,146,943,614", "2,082,453,632", "421,412,670", "1,661,040,962", "20%", "0%", "17", "17", "0", "17", "0"], ["Wakiso DLG", "100%", "3,661,748,235", "3,661,748,235", "970,978,292", "2,690,769,943", "27%", "2%", "222", "11", "8", "3", "0", null], ["", "", "**98%**", "**50,081,789,4 51**", "**49,038,618,1 92**", "**20,723,330,0 43**", "**28,315,288,1 49**", "**42%**", "", "**8,781**", "**642**", "**479**", "**190**", "**27**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "% perform ance of the budget", "Budget", "Warrants/ Release", "Total expenditure", "Unspent", "% total absor ption", "% absorp tion of irrigati on equip ment funds", "Farme rs who expre ssed intere st and passe d the selecti on criteri a", "Num ber of farm ers who co0f unde d", "Numb er of farme rs who receiv ed equip ment", "Co0fu nded but didn't receiv e equip ment", "Recei ved equip ment but did not co0fu nd"], "type": "table"}}, {"content": "40 \nAppendix 7 c: Slow implementation of the micro scale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}, [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}]], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Amuru DLG", "605,071,628", "151,267,907", "151,267,907", "0", "0", "0", "0", "0", "0", "0", "140", "NS"], ["2", "Bududa DLG", "0", "0", "4,349,650", "0", "4,349,650", "0", "0", "0", "0", "NP", "108", "NS"], ["3", "Buikwe DLG", "224,115,393", "56,028,848", "58,804,360", "0", "58,804,360", "1", "0", "1", "0", "5,414,418", "123", "1508"], ["4", "Bukomansimbi DLG", "175,340,064", "43,835,016", "43,835,016", "0", "0", "3", "3", "0", "0", "NP", "23", "1436"], ["5", "Bushenyi DLG", "13,911,600", "3,477,900", "3,477,175", "0", "2,980,436", "1", "1", "0", "0", "3,477,900", "55", "4291"], ["6", "Butambala DLG", "124,801,000", "31,200,250", "30,989,750", "210,500", "0", "5", "5", "0", "0", "21,389,250", "30", "920"], ["7", "Ibanda DLG", "451,851,264", "112,962,816", "120,000,000", "0", "0", "3", "3", "0", "0", "16,535,172", "34", "356"], ["8", "Iganga DLG", "131,101,400", "32,775,350", "32,775,350", "0", "17,480,187", "4", "0", "0", "4", "20,972,725", "133", "NS"], ["9", "Jinja DLG", "72,400,500", "18,100,125", "20,000,875", "0", "20,000,875", "0", "0", "0", "0", "0", "60", "1708"], ["10", "Kalungu DLG", "79,449,700", "19,862,425", "19,862,425", "0", "11,349,957", "2", "2", "0", "0", "NP", "68", "212"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "Total value of the equipment co-funded", "Required co- funding", "Total Amount co- funded", "Partial co- funding", "Co-funded but didn\u2019t receive amount", "Nu mbe r insp ecte d", "Numb er instal led and functi onal", "Num ber insta lled and not funct ional", "Nu mb er not inst alle d", "Co- funding amount for inspected projects", "Planne d Numb er of irrigati on equip ment", "Numbe r Sensitiz ed"], "type": "table"}}, {"content": "331", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11", "Kamuli DLG", "159,154,380", "39,788,595", "39,788,595", "0", "39,788,595", "0", "0", "0", "0", "NP", "88", "NS"], ["12", "Kamwenge DLG", "257,199,816", "64,299,954", "78,447,943", "0", "21,120,600", "5", "5", "0", "0", "18,639,250", "45", "800"], ["13", "Kapchorwa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "51", "500"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "Total value of the equipment co-funded", "Required co- funding", "Total Amount co- funded", "Partial co- funding", "Co-funded but didn\u2019t receive amount", "Nu mbe r insp ecte d", "Numb er instal led and functi onal", "Num ber insta lled and not funct ional", "Nu mb er not inst alle d", "Co- funding amount for inspected projects", "Planne d Numb er of irrigati on equip ment", "Numbe r Sensitiz ed"], "type": "table"}}, {"content": [["11", "Kamuli DLG", "159,154,380", "39,788,595", "39,788,595", "0", "39,788,595", "0", "0", "0", "0", "NP", "88", "NS"], ["12", "Kamwenge DLG", "257,199,816", "64,299,954", "78,447,943", "0", "21,120,600", "5", "5", "0", "0", "18,639,250", "45", "800"], ["13", "Kapchorwa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "51", "500"], ["14", "Kayunga DLG", "235,175,004", "58,793,751", "35,988,804", "22,804,947", "0", "19", "5", "0", "14", "26,503,400", "194", "1450"], ["15", "Kibaale DLG", "103,473,510", "25,868,378", "25,868,375", "0", "3,695,482", "4", "2", "0", "2", "4,418,350", "60", "NS"], ["16", "Kitagwenda DLG", "0", "0", "30,555,000", "0", "30,555,000", "0", "0", "0", "0", "NP", "43", "NS"], ["17", "Kyegegwa DLG", "621,067,534", "155,266,884", "164,315,300", "0", "0", "5", "5", "0", "0", "20,906,578", "85", "200"], ["18", "Kyenjojo DLG", "398,210,612", "99,552,653", "99,552,653", "0", "0", "2", "2", "0", "0", "11,303,350", "78", "2034"], ["19", "Kyotera DLG", "71,550,500", "17,887,625", "17,887,625", "0", "12,297,742", "2", "2", "0", "0", "8,821,750", "60", "2054"], ["20", "Luuka DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "60", "NS"], ["21", "Luwero DLG", "37,458,628", "9,364,657", "7,936,150", "1,428,507", "0", "2", "2", "0", "0", "17,673,400", "100", "NS"], ["22", "Lwengo DLG", "74,389,000", "18,597,250", "18,597,250", "0", "5,313,500", "2", "2", "0", "0", "11,175,000", "40", "1478"], ["23", "Manafwa DLG", "472,853,178", "118,213,295", "0", "0", "0", "0", "0", "0", "0", "NP", "67", "NS"], ["24", "Masaka DLG", "75,808,490", "18,952,123", "24,661,850", "0", "4,110,308", "2", "2", "0", "0", "9,312,194", "50", "450"], ["25", "Mayuge DLG", "93,296,396", "23,324,099", "23,324,401", "0", "23,324,401", "0", "0", "0", "0", "0", "259", "1795"], ["26", "Mbale DLG", "731,116,421", "182,779,105", "123,475,656", "59,303,449", "(274,390,347)", "2", "0", "2", "0", "NP", "29", "NS"], ["27", "Mityana DLG", "736,645,518", "184,161,380", "189,710,836", "0", "0", "3", "2", "1", "0", "NP", "52", "NS"], ["28", "Mpigi DLG", "242,976,116", "60,744,029", "29,967,904", "30,776,125", "(17,481,277)", "12", "8", "0", "4", "21,552,821", "56", "NS"], ["29", "Mubende DLG", "549,606,541", "137,401,635", "132,383,729", "5,017,906", "75,017,446", "5", "5", "0", "0", "NP", "113", "783"], ["30", "Mukono DLG", "842,077,809", "210,519,452", "122,920,051", "87,599,401", "40,973,350", "4", "4", "0", "0", "25,040,290", "171", "NS"], ["31", "Nakaseke DLG", "412,390,242", "103,097,561", "110,919,223", "0", "0", "4", "4", "0", "0", "21,340,750", "60", "3498"], ["32", "Nwoya DLG", "37,636,769", "9,409,192", "18,662,500", "0", "0", "0", "0", "0", "0", "0", "120", "NS"], ["33", "Omoro DLG", "133,915,000", "33,478,750", "36,983,750", "0", "0", "6", "6", "0", "0", "0", "55", "480"], ["34", "Rakai DLG", "85,094,056", "21,273,514", "21,273,514", "0", "17,284,730", "3", "", "0", "3", "", "127", "549"], ["35", "Rukungiri DLG", "874,541,222", "218,635,306", "254,095,279", "0", "0", "45", "42", "0", "3", "NP", "60", "44"], ["36", "Sembabule DLG", "38,966,500", "9,741,625", "9,741,625", "0", "8,118,021", "2", "2", "0", "0", "6,299,125", "145", "652"], ["37", "Sironko DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "NP", "224", "NS"], ["38", "Tororo DLG", "200,411,950", "50,102,988", "45,964,915", "4,138,073", "45,964,915", "0", "0", "0", "0", "NP", "215", "NS"], ["39", "Wakiso DLG", "30,695,563", "7,673,891", "64,219,332", "0", "17,514,363", "5", "3", "0", "2", "17,929,213", "200", "4289"], ["", "", "**9,393,753,30 4**", "**2,348,438,32 7**", "**2,212,604,76 8**", "**211,278,9 08**", "**168,172,295**", "**153**", "**117**", "**4**", "**32**", "**288,704,9 36**", "**3,681**", "**31,487**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "Total value of the equipment co-funded", "Required co- funding", "Total Amount co- funded", "Partial co- funding", "Co-funded but didn\u2019t receive amount", "Nu mbe r insp ecte d", "Numb er instal led and functi onal", "Num ber insta lled and not funct ional", "Nu mb er not inst alle d", "Co- funding amount for inspected projects", "Planne d Numb er of irrigati on equip ment", "Numbe r Sensitiz ed"], "type": "table"}}, {"content": "NP \u2013 Co-funding not provided, NS \u2013 Farmers not sensitised  \n332 \nAppendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}, [{"headings_0": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}]], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Budget performance**", null, null, null, null, "**Delayed disbursement of funds**", null, "**Unaccounted funds disbursed to groups**"], ["", "", "**Approved budget**", "**Warrant/ Release**", "**%age performan ce**", "**Transfer to groups**", "**% Absorptio n**", "**Number of groups that delayed to receive funds**", "**Average delay (Months)**", ""], ["1", "Bukedea DLG", "250,000,000", "64,200,000", "26%", "60,000,000", "93%", "9", "2.5", "0"], ["2", "Buliisa DLG", "36,750,000", "30,700,000", "84%", "30,000,000", "98%", "11", "5.5", "8,000,000"], ["3", "Butambala DLG", "225,750,000", "95,900,000", "42%", "90,500,000", "94%", "3", "9", "0"], ["4", "Hoima City", "42,000,000", "39,590,000", "94%", "27,590,000", "70%", "8", "2.3", "0"], ["5", "Hoima DLG", "56,710,000", "56,710,000", "100%", "53,000,000", "93%", "20", "2", "53,000,000"], ["6", "Kabarole DLG", "288,180,385", "21,000,000", "7%", "20,000,000", "95%", "1", "5", "0"], ["7", "Kakumiro DLG", "70,620,000", "70,620,000", "100%", "65,980,000", "93%", "24", "3.9", "0"], ["8", "Kaladi DLG", "120,000,000", "120,000,000", "100%", "61,000,000", "51%", "13", "3", "0"], ["9", "Kapelebyong DLG", "128,400,000", "128,400,000", "100%", "128,400,000", "100%", "16", "1.5", "0"], ["10", "Kasese DLG", "350,000,000", "21,000,000", "6%", "20,000,000", "95%", "4", "5", "0"], ["11", "Kayunga DLG", "400,000,000", "111,720,000", "28%", "95,000,000", "85%", "7", "5.7", "95,000,000"], ["12", "Kibaale DLG", "100,500,000", "22,470,000", "22%", "21,000,000", "93%", "9", "7", "21,000,000"], ["13", "Kikuube DLG", "36,750,000", "23,540,000", "64%", "22,000,000", "93%", "8", "2", "0"], ["14", "Kyenjojo DLG", "526,228,220", "10,500,000", "2%", "10,500,000", "100%", "1", "3", "10,500,000"], ["15", "Luwero DLG", "175,000,000", "175,000,000", "100%", "175,000,000", "100%", "11", "3", "0"], ["16", "Masindi DLG", "191,904,000", "23,540,000", "12%", "22,000,000", "93%", "7", "3.5", "13,000,000"], ["17", "Masindi MC", "344,123,000", "300,707,293", "87%", "277,000,000", "92%", "8", "2", "0"], ["18", "Mityana DLG", "0", "52,500,000", "", "0", "0%", "0", "1.5", "0"], ["19", "Mukono DLG", "72,450,000", "47,200,000", "65%", "45,000,000", "95%", "4", "1", "0"], ["20", "Nakaseke DLG", "270,000,000", "124,575,000", "46%", "122,742,000", "99%", "2", "2.5", "48,010,000"], ["21", "Nakasongola DLG", "63,000,000", "71,000,000", "113%", "71,000,000", "100%", "0", "0", "0"], ["22", "Ngora DLG", "270,000,000", "0", "0%", "0", "0%", "0", "0", "0"], ["23", "Soroti DLG", "124,200,000", "118,200,000", "95%", "118,200,000", "100%", "0", "0", "0"], ["24", "Wakiso DLG", "1,287,000,000", "742,190,000", "58%", "733,800,000", "99%", "2", "5", "0"], ["", "**Total**", "**5,429,565,605**", "**2,471,262,293**", "**46%**", "**2,269,712,000**", "**92%**", "**168**", "", "**248,510,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "333 \nAppendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}, [{"headings_0": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Funding of groups above the maximum threshold**", null, "**Physical Inspection of supported micro projects**", null, null, null, null], ["", "", "**Number of groups funded above threshold**", "**Amount of excess disbursement**", "**Number of groups inspected**", "**Amount of funds disbursed to projects inspected**", "**Number of projects that were in existence**", "**Number of groups that implemented the approved project**", "**Number of groups that implemented un-approved projects**"], ["1", "Bukedea DLG", "0", "0", "5", "24,300,000", "5", "3", "2"], ["2", "Buliisa DLG", "0", "0", "4", "8,000,000", "4", "1", "3"], ["3", "Butambala DLG", "2", "1,000,000", "4", "40,000,000", "4", "4", "0"], ["4", "Hoima City", "0", "0", "2", "6,000,000", "2", "1", "1"], ["5", "Hoima DLG", "0", "0", "4", "26,000,000", "4", "3", "1"], ["6", "Kabarole DLG", "0", "0", "2", "20,000,000", "2", "1", "1"], ["7", "Kakumiro DLG", "0", "0", "8", "22,000,000", "8", "6", "2"], ["8", "Kaladi DLG", "0", "0", "3", "14,000,000", "3", "3", "0"], ["9", "Kapelebyong DLG", "0", "0", "3", "18,500,000", "3", "3", "0"], ["10", "Kasese DLG", "0", "0", "2", "10,000,000", "2", "2", "0"], ["11", "Kayunga DLG", "2", "25,000,000", "2", "20,000,000", "2", "2", "0"], ["12", "Kibaale DLG", "0", "0", "3", "8,500,000", "3", "3", "0"], ["13", "Kikuube DLG", "0", "0", "2", "5,000,000", "2", "2", "0"], ["14", "Kyenjojo DLG", "0", "0", "1", "10,000,000", "1", "1", "0"], ["15", "Luwero DLG", "0", "0", "7", "0", "7", "6", "1"], ["16", "Masindi DLG", "0", "0", "5", "16,000,000", "5", "3", "2"], ["17", "Masindi MC", "0", "0", "5", "12,000,000", "5", "2", "3"], ["18", "Mityana DLG", "0", "0", "0", "0", "0", "0", "0"], ["19", "Mukono DLG", "1", "5,000,000", "3", "45,000,000", "3", "3", "0"], ["20", "Nakaseke DLG", "1", "8,000,000", "6", "59,500,000", "6", "6", "0"], ["21", "Nakasongola DLG", "0", "0", "4", "50,000,000", "2", "2", "2"], ["22", "Ngora DLG", "0", "0", "0", "0", "0", "0", "0"], ["23", "Soroti DLG", "0", "0", "2", "8,000,000", "2", "2", "0"], ["24", "Wakiso DLG", "27", "182,000,000", "7", "80,000,000", "7", "7", "0"], ["", "**Total**", "**33**", "**221,000,000**", "**84**", "**502,800,000**", "**82**", "**66**", "**18**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "334 \nAppendix 9: Operationalisation of new cities", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}, [{"headings_0": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}]], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Budget Performance**", null, null, null, "**Local revenue sharing**", null, null, null], [null, null, "**Approved budget**", "**Actual collections**", "**Shortfall**", "**%age shortfall**", "**Expected remittance to Division**", "**Actual remittance to Divisions**", "**Under- remittance**", "**%age Under- remitted**"], ["1", "Jinja", "58,090,748,734", "50,969,290,015", "7,121,458,719", "12%", "1,844,294,373", "1,593,317,055", "250,977,318", "14%"], ["2", "Mbarara", "62,491,147,300", "56,163,575,756", "6,327,571,544", "10%", "1,699,120,258", "1,583,212,950", "115,907,308", "7%"], ["3", "Mbale", "54,509,554,490", "54,509,554,490", "0", "0%", "784,455,187", "594,895,194", "189,559,993", "24%"], ["4", "Hoima", "33,529,655,343", "32,440,208,365", "1,089,446,978", "3%", "875,092,462", "654,869,681", "220,222,781", "25%"], ["5", "Soroti", "32,245,918,630", "27,191,436,469", "5,054,482,161", "16%", "0", "0", "0", "0%"], ["6", "Fort portal", "32,686,993,162", "31,666,904,298", "1,020,088,864", "3%", "1,041,451,036", "1,041,451,036", "0", "0%"], ["7", "Lira", "54,602,635,918", "42,012,644,858", "12,589,991,060", "23%", "0", "0", "0", "0%"], ["8", "Masaka", "42,593,236,710", "39,377,424,934", "3,215,811,776", "8%", "1,038,919,625", "1,079,682,076", "(40,762,452)", "04%"], ["9", "Arua", "45,846,863,296", "43,619,346,734", "2,227,516,562", "5%", "1,500,454,549", "1,454,515,574", "45,938,975", "3%"], ["10", "Gulu", "51,960,870,117", "49,386,722,617", "2,574,147,500", "5%", "1,246,807,408", "1,619,093,938", "(372,286,531)", "030%"], ["", "**Total**", "**468,557,623,700**", "**427,337,108,536**", "**41,220,515,164**", "**9%**", "**10,030,594,896**", "**9,621,037,504**", "**409,557,393**", "**4%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "Appendix 10 a: Funding and absorption of UGIFT", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "5,042,542,567", "3,431,050,296", "1,555,597,275", "1,875,453,021"], ["2", "Amolatar DLG", "3,225,212,064", "3,225,212,064", "779,510,361", "2,445,701,703"], ["3", "Amuria DLG", "1,230,500,000", "1,230,500,000", "123,050,000", "1,107,450,000"], ["4", "Arua DLG", "1,159,389,000", "1,159,389,000", "-", ""], ["5", "Bukomansimbi DLG", "2,105,522,000", "2,105,522,000", "2,105,522,000", "-"], ["6", "Bundibugyo DLG", "1,658,409,128", "1,658,409,128", "291,525,179", "1,366,883,949"], ["7", "Bunyangabu DLG", "679,204,564", "679,204,564", "", "679,204,564"], ["8", "Bushenyi DLG", "1,166,331,649", "1,166,331,649", "-", "1,166,331,649"], ["9", "Dokolo DLG", "295,105,891", "295,105,891", "110,919,587", "184,186,304"], ["10", "Gomba DLG", "1,155,460,496", "1,155,460,496", "220,859,367", "934,601,129"], ["11", "Ibanda DLG", "649,939,000", "649,939,000", "396,510,597", "253,428,403"], ["12", "Jinja City", "900,000,000", "900,000,000", "520,510,899", "379,489,101"], ["13", "Kabale DLG", "1,185,000,000", "1,185,000,000", "272,474,121", "912,525,879"], ["14", "Kabale MC", "1,163,014,383", "1,163,014,383", "-", "1,163,014,383"], ["15", "Kabarole DLG", "3,681,530,094", "3,681,530,094", "1,972,555,923", "1,708,974,171"], ["16", "Kagadi DLG", "613,326,018", "613,326,018", "552,095,741", "61,230,277"], ["17", "Kakumiro DLG", "3,740,035,424", "3,740,035,424", "3,035,355,266", "704,680,158"], ["18", "Kalaki DLG", "1,360,330,000", "1,360,330,000", "-", "1,360,330,000"], ["19", "Kanungu DLG", "1,823,747,325", "1,823,747,325", "832,671,749", "991,075,576"], ["20", "Kasese DLG", "2,162,414,030", "2,129,103,023", "1,792,954,268", "590,609,829"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN.", "Entity Name", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Expenditure (UGX)", "Unspent balance"], "type": "table"}}, {"content": "335", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["21", "Katakwi DLG", "2,136,162,000", "2,136,162,000", "553,271,620", "1,582,890,380"], ["22", "Kazo DLG", "1,234,328,086", "1,234,328,086", "370,298,425", "864,029,661"], ["23", "Kiruhura DLG", "3,626,296,934", "3,626,296,934", "883,171,494", "2,743,125,440"], ["24", "Kitagwenda DLG", "1,004,760,793", "1,004,760,793", "63,609,236", "941,151,557"], ["25", "Koboko", "617,500,000", "617,500,000", "185,250,000", "432,250,000"], ["26", "Koboko DLG", "1,339,266,988", "1,339,266,988", "-", "1,339,266,988"], ["27", "Kole DLG", "1,124,587,408", "1,124,587,408", "-", "1,124,587,408"], ["28", "Kumi DLG", "1,209,407,573", "1,209,407,573", "-", "1,209,407,573"], ["29", "Kyenjojo DLG", "5,645,295,808", "5,645,295,808", "2,687,505,537", "2,957,790,271"], ["30", "Lwengo DLG", "1,920,374,181", "1,572,093,781", "-", "1,572,093,781"], ["31", "Maracha DLG", "5,081,827,353", "3,616,146,706", "3,068,469,875", "547,676,831"], ["32", "Mitooma DLG", "1,968,827,575", "1,968,827,575", "504,649,000", "1,464,178,575"], ["33", "Moyo DLG", "606,966,721", "606,966,721", "299,368,912", "307,597,809"], ["34", "Nakaseke DLG", "1,331,654,302", "1,331,654,302", "552,634,095", "779,020,207"], ["35", "Nebbi DLG", "4,903,975,634", "4,903,975,634", "2,343,750,153", "2,560,225,481"], ["36", "Pakwach DLG", "2,880,993,432", "2,880,993,432", "2,079,770,185", "801,223,247"], ["37", "Rubanda DLG", "2,685,000,000", "2,550,461,621", "1,107,668,839", "1,442,792,782"], ["38", "Rubirizi DLG", "2,078,380,811", "2,078,380,811", "8,800,000", "2,069,580,811"], ["39", "Rukungiri DLG", "2,090,390,500", "2,090,390,500", "1,505,081,159", "585,309,341"], ["40", "Sheema DLG", "2,165,067,757", "2,165,067,757", "972,196,519", "1,192,871,238"], ["41", "Sironko DLG", "1,658,859,727", "1,658,859,727", "500,642,362", "1,158,217,365"], ["42", "Wakiso DLG", "1,373,169,216", "1,373,169,216", "314,651,999", "1,058,517,217"], ["43", "Zombo DLG", "1,553,346,819", "1,553,346,819", "481,192,683", "1,072,154,136"], ["", "**Total**", "**85,233,453,251**", "**81,640,150,547**", "**33,044,094,426**", "**47,691,128,195**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}], "page": 353, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN.", "Entity Name", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Expenditure (UGX)", "Unspent balance"], "type": "table"}}, {"content": "336 \nAppendix 10 b: Delayed progress of works/constructions of UGIFT projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}, [{"headings_0": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}]], "page": 353, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Nakaseke DLG", "Health", "1", "657,828,203", "23/04/2021", "23/01/2022", "141,753,982", "22%", "", "9", "14", "5"], ["2", "Gomba DLG", "Health", "2", "147,425,167", "07/02/2022", "07/06/2022", "132,682,650", "90%", "", "4", "5", "1"], ["3", "Gomba DLG", "Health", "2", "147,241,887", "07/02/2022", "07/06/2022", "71,390,952", "48%", "", "4", "5", "1"], ["4", "Sironko DLG", "Health", "1", "641,353,154", "17/12/2019", "30/06/2020", "500,642,362", "78%", "", "7", "31", "24"], ["5", "Bududa DLG", "Health", "3", "641,353,154", "17/12/2019", "30/06/2020", "", "0%", "", "7", "31", "24"], ["6", "Dokolo DLG", "Health", "2", "145,114,777", "28/11/2021", "30/05/2022", "-", "0%", "35%", "6", "7", "1"], ["7", "Kanungu DLG", "Health", "1", "795,282,480", "06/04/2021", "24/05/2022", "561,273,723", "71%", "90%", "14", "15", "1"], ["8", "Kasese DLG", "Health", "1", "518,372,154", "13/03/2021", "13/09/2021", "469,315,435", "91%", "90%", "6", "16", "10"], ["9", "Kasese DLG", "Health", "1", "654,136,098", "04/03/2021", "30/05/2022", "383,929,312", "59%", "75%", "15", "16", "1"], ["10", "Kiruhura DLG", "Health", "1", "1,229,877,542", "30/03/2021", "30/11/2021", "642,116,001", "52%", "70%", "8", "15", "7"], ["11", "Kiruhura DLG", "Health", "1", "299,935,634", "16/04/2021", "16/11/2021", "250,154,636", "83%", "70%", "7", "15", "8"], ["12", "Bunyangabu DLG", "Health", "1", "679,204,564", "19/05/2021", "14/10/2021", "-", "0%", "70%", "5", "14", "9"], ["13", "Kabale DLG", "Health", "1", "150,000,000", "15/03/2022", "15/06/2022", "50,982,711", "34%", "33%", "3", "4", "1"], ["14", "Sheema DLG", "Health", "1", "159,730,098", "07/04/2022", "07/06/2022", "34,216,971", "21%", "", "2", "3", "1"], ["15", "Nakaseke DLG", "Education", "1", "657,828,203", "23/04/2021", "23/01/2022", "-", "0%", "0%", "9", "14", "5"], ["16", "Kanungu DLG", "Education", "1", "2,081,740,500", "09/01/2019", "15/10/2021", "1,494,594,766", "72%", "87%", "34", "42", "9"], ["17", "Rukungiri DLG", "Education", "1", "2,090,390,500", "29/09/2019", "05/06/2021", "1,505,081,159", "72%", "90%", "21", "34", "13"], ["18", "Kyenjojo DLG", "Education", "1", "2,150,170,030", "28/03/2019", "30/08/2020", "2,000,047,945", "93%", "78%", "17", "40", "22"], ["19", "Bunyangabu DLG", "Education", "1", "1,949,557,600", "30/04/2019", "30/04/2021", "1,730,754,431", "89%", "85%", "24", "39", "14"], ["20", "Adjumani DLG", "Education", "1", "721,236,662", "14/05/2019", "14/11/2021", "648,243,471", "90%", "90%", "31", "38", "8"], ["21", "Adjumani DLG", "Education", "1", "820,105,237", "23/12/2019", "23/06/2020", "705,843,593", "86%", "85%", "6", "31", "25"], ["22", "Adjumani DLG", "Education", "1", "252,938,204", "26/04/2021", "25/06/2021", "201,510,211", "80%", "77%", "2", "14", "12"], ["23", "Nebbi DLG", "Education", "1", "2,101,789,485", "22/05/2019", "22/05/2022", "1,879,791,406", "89%", "89%", "37", "38", "1"], ["24", "Maracha DLG", "Education", "1", "1,924,805,491", "29/04/2020", "30/04/2022", "1,910,739,849", "99%", "85%", "24", "26", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Sector", "Num ber of proje cts", "Contract price", "Start date", "End date", "Amount paid", "Projec t status (Base d on payme nt)", "Project status (Based on audit inspecti on, project manage r\u2019s report and paymen t certifica tes)", "Total contr act perio d", "Cont ract perio d at end of FY", "Delay in contr act imple ment ation in mont hs"], "type": "table"}}, {"content": "337 \nTotal 29 21,617,416,824 15,315,065,566 \nAppendix 10 c: Engineering Brigade : STATUS REPORT ON MOLG PROJECTS BEING IMPLEMENTED BY THE UPDF ENGINEERS BRIGADE AS AT 30 NOVEMBER 2022", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}, [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}]], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Functionalisation of Butebo HC IV", "Butebo District", "1,431,451,245", "1,431,451,24 5", "715,725,623", "715,725,622", "50%", "30%", "WIP"], ["2", "Constrn of General Ward & 4 stance VIP Latrine", null, "280,553,154", "280,553,154", "140,276,577", "140,276,577", null, null, null], ["3", "Constrtn Works Of Medical Store with 02 Office Rooms at District HQs", "Kiruhura District", "133,722,679", "133,722,679", "66,861,340", "66,861,340", "50%", "68%", "WIP"], ["4", "Constrn Works at Bufumbo HC IV", "Mbale District", "247,555,361", "219,670,404", "109,835,202", "109,835,202", "44%", "62%", "WIP"], ["5", "Maternity Ward At Kinoni Health Centre III in Kinoni Sub-county", "Nakaseke District", "450,166,992", "292,870,556", "146,435,278", "146,435,278", "33%", "52%", "WIP"], ["6", "Construction Of Maternity Ward At Mifunya Health CentreIII in Nakaseke Sub-County", null, null, null, null, null, null, null, null], ["7", "Construction of an incinerator at Ntara Health Centre IV", "Kitagwenda District", "107,928,535", "107,928,535", "53,964,268", "53,964,268", "50%", "60%", "WIP"], ["8", "Construction of a laboratory at Kikyenkye Health Centre III", null, null, null, null, null, null, null, null], ["9", "Refurbishment of Medicine Stores at Pallisa Gen Hospital", "Pallisa District", "318,788,531", "318,788,531", "97,095,755", "221,692,776", "30%", "40%", "WIP"], ["10", "Construction of a new Maternity Ward at Kazo HC IV", "Kazo", "437,298,176", "796,323,012", "469,601,865", "326,721,147", "59%", "67%", "WIP"], ["11", "Completion of a maternity ward Phase II for Kazo HC IV", null, "119,848,338", null, null, null, null, null, null], ["12", "Construction of 2 in 1 Staff Houses at Kijuma HC II", null, "71,951,187", null, null, null, null, null, null], ["13", "Construction of 2 in 1 Staff Houses at Rwigi HC II", null, "71,951,187", null, null, null, null, null, null], ["14", "Renovation of OPD at Kaicumu HC II", null, "21,716,102", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "338", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15", "Extra works Kazo DLG", "", "73,558,022", "", "", "", "", "", ""], ["16", "Labour suit remodelling at Budaka HC IV", "Budaka District", "42,495,075", "52,300,000", "48,639,000", "3,661,000", "38%", "52%", "WIP"], ["17", "Construction of Pit Latrine at Lyama HC III", null, "18,014,500", null, null, null, null, null, null], ["18", "Construction of a Placenta Pit at Naboa HC III", null, "15,430,275", null, null, null, null, null, null], ["19", "Repair of House at Kameruka HC III", null, "18,726,225", null, null, null, null, null, null], ["20", "Fencing Facility at Kerekerene HC III", null, "15,372,000", null, null, null, null, null, null], ["21", "Fencing at Mugiti HC III", null, "17,350,000", null, null, null, null, null, null], ["22", "Construction Of A General Maternity Ward At Ossi Health Centre- Phase-I", "Nebbi District", "305,941,656", "305,941,656", "284,525,740", "21,415,916", "93%", "60%", "WIP"], ["23", "Renovation Of Kikobe Health Centre II OPD", null, null, null, null, null, null, null, null], ["24", "Renovation Of Jupangira Health Centre II OPD", null, null, null, null, null, null, null, null], ["25", "Construction Of 2 Stance Washroom At Jupangira Health Centre II OPD", null, null, null, null, null, null, null, null], ["26", "Construction Of 4stance VIP Latrine In Erussi Health Centre II", null, null, null, null, null, null, null, null], ["27", "Fencing Of Nyaravur Health Centre III", null, null, null, null, null, null, null, null], ["28", "Construction of Staff house at Mulehe HC", "Kisoro District", "507,616,737", "507,616,737", "253,808,369", "253,808,369", "50%", "58%", "WIP"], ["29", "Construction of Bunagana Gen Ward", null, null, null, null, null, null, null, null], ["30", "Construction of Bukuya HC IV", "Kasanda District", "1,358,143,675", "950,000,000", "703,635,255", "246,364,745", "52%", "40%", "WIP"], ["31", "Expnsion and remodelling of the OPD at Buwama HC III", "Mpigi District", "59,228,805", "319,709,326", "228,592,168", "91,117,158", "68%", "60%", "WIP"], ["32", "General repairs, remodelling, partitioning, re-roofing & electrical installation of the olf staff hous at Kampiringisa HC III", null, "88,005,475", null, null, null, null, null, null], ["33", "General Renovation of Kafumu HC II", null, "17,376,108", null, null, null, null, null, null], ["34", "General Renovation of MCH Block at Bunjanko HC III", null, "19,882,233", null, null, null, null, null, null], ["35", "Installation of 10,000 litre tank at Ggolo HC III", null, "5,217,250", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 356, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "339", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 356, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["36", "Second phase of renovation of health department Block (Tiling of DHO Block)", "", "41,686,750", "", "", "", "", "", ""], ["37", "Construction of a Placenta Pit at Ggolo HC III", "", "7,123,340", "", "", "", "", "", ""], ["38", "3 stance waternourne toilet with a bathroom at Butooro HC III", "", "30,902,520", "", "", "", "", "", ""], ["39", "3 Stance waterbourne toilet with bathroom at Mpigi health dep", "", "30,576,775", "", "", "", "", "", ""], ["40", "Waiting shade at Kituntu HC III", "", "37,325,375", "", "", "", "", "", ""], ["41", "Waterbourne toilet/bathroom at Kamuli Gen Hosp", "Kamuli District", "23,261,576", "256,314,453", "156,700,453", "99,614,000", "61%", "50%", "WIP"], ["42", "Antenental Shade at Kamuli Gen Hosp", null, "20,121,200", null, null, null, null, null, null], ["43", "Expansion of Labaratory at Nawendwa HC IV", null, "57,323,858", null, null, null, null, null, null], ["44", "Two in one Staff House at Kawaaga HC II", null, "41,134,100", null, null, null, null, null, null], ["45", "Renovation of Maternity Ward at Nawankofu HC II", null, "34,709,000", null, null, null, null, null, null], ["46", "Renovation of OPD at Nawankofu HC II", null, "18,499,500", null, null, null, null, null, null], ["47", "Fencing Kasambira HC II", null, "24,965,823", null, null, null, null, null, null], ["48", "Fencing Kasambira Balawoli HC III", null, "19,638,180", null, null, null, null, null, null], ["49", "Placenta Pit at Namaira HC II", null, "8,330,608", null, null, null, null, null, null], ["50", "Placenta Pit at Kasambira HC II", null, "8,330,608", null, null, null, null, null, null], ["51", "Construction of Nsotoka Health Centre III", "Kayunga District", "980,494,263", "143,813,882", "446,077,126", "-302,263,244", "45%", "43%", "WIP"], ["52", "Construction of DHO's Staff house at Nsotoka HC III", null, null, null, null, null, null, null, null], ["53", "Renovation of an OPD at Bisina HC II", "Katakwi District", "115,444,090", "115,444,090", "57,722,045", "57,722,045", "50%", "56%", "WIP"], ["54", "Renovation of OPD at Kapujan HC III", null, null, null, null, null, null, null, null], ["55", "Renovation of Olilim HC II", null, null, null, null, null, null, null, null], ["56", "Renovation of DHO's Office", null, null, null, null, null, null, null, null], ["57", "Construction of Semi Detached staff house at Bulele HC III", "Buhweju District", "38,313,488", "38,313,488", "19,156,744", "19,156,744", "50%", "50%", "WIP"], ["58", "Construction of a 2 stance VIP Latrine with urinal at Kalungu HC III", null, null, null, null, null, null, null, null], ["59", "Fencing at Busabaga HC III", "", "130,647,169", "210,909,726", "105,454,863", "105,454,863", "50%", "68%", ""]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 357, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "340", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 357, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["60", "Renovation of the OPD at Kizigo HC II", "Lugazi Municipality", "39,935,444", "", "", "", "", "", ""], ["61", "Renovation of Najjembe HC III Staff Quarters", null, "23,500,253", "", "", "", "", "", ""], ["62", "Construction of an incenerator at Najjembe HC III", null, "16,581,902", "", "", "", "", "", ""], ["63", "Construction of OPD Block & 2 stance latrine at Kigara HC II", "Isingiro District", "210,664,767", "1,285,941,18 6", "642,970,593", "642,970,593", "50%", "48%", "WIP"], ["64", "Construction of OPD Block & 2 stance latrine at Kagaga HC II", null, "188,306,650", null, null, null, null, null, null], ["65", "Construction of OPD Blockk & 2 stance latrine at Kyabahesi HC II", null, "181,644,150", null, null, null, null, null, null], ["66", "Construction of OPD Block & 2 stance linned latrine at Burunduma", null, "178,124,150", null, null, null, null, null, null], ["67", "Construction of OPD Block & 2 stance latrine at Rwantaha", null, "180,722,150", null, null, null, null, null, null], ["68", "Construction of OPD Block & a 2 stance lined latrine atWanjojera", null, "187,884,025", null, null, null, null, null, null], ["69", "Repairs & maintainence of Health office block at District HQs", null, "50,147,600", null, null, null, null, null, null], ["70", "Construction of a 2 bedroomed twin staff house & a 2 stance lined latrine at Kyarumunga HC II", null, "158,462,300", null, null, null, null, null, null], ["71", "Construction of a 2 Bedroom twin staff house & a 2 stance lined latrined at Rwakakwenda HC II", null, "157,179,800", null, null, null, null, null, null], ["72", "Construction Works at Female Ward at Kityerera HC IV", "Mayuge District", "344,197,767", "337,448,791", "153,992,434", "183,456,357", "45%", "38%", "WIP"], ["73", "Construction of a maternity ward at Buwambo HC IV", "Nansana Municipality", "567,886,800", "307,984,868", "30,000,000", "277,984,868", "5%", "15%", "WIP"], ["74", "Construction Works at Muwangi HC II", "Kyankwanzi District", "370,235,033", "370,235,033", "185,000,000", "185,235,033", "50%", "48%", "WIP"], ["75", "Functionalisation of Kachumbala HC IV", "Bukedea District", "1,773,095,134", "1,773,095,13 4", "822,000,000", "951,095,134", "46%", "33%", "WIP"], ["76", "Constrn of Operation Theatre at Bitereko HC III", "Mitooma District", "1,031,793,148", "309,537,944", "287,870,288", "21,667,656", "28%", "35%", "WIP"], ["77", "Constrn of Operation Theatre & Mortury at Rutete HC III", "Kabarole District", "326,245,846", "311,778,181", "97,540,822", "214,237,359", "30%", "48%", "WIP"]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 358, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "341", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 358, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["78", "Renovation of maternity ward at Nambieso Health Centre III", "Kwania District", "77,895,965", "148,499,903", "106,152,432", "42,347,472", "50%", "65%", "WIP"], ["79", "Construction of mortuary at Aduku Health Centre III", null, "70,603,938", "", "", "-", null, null, null], ["80", "Construction of a theatre at Kataraka HC IV", "Fortportal City", "685,000,000", "685,000,000", "316,812,500", "368,187,500", "46%", "20%", "WIP"], ["81", "Construction of a maternity ward at Karambi HC III", null, null, null, null, null, null, null, null], ["82", "Fencing Magada HC III", "Namutumba", "157,217,180", "157,217,180", "73,105,988", "84,111,192", "46%", "10%", "Mobilizati on"], ["83", "Partial Fencing Bulange HC III", null, null, null, null, null, null, null, null], ["84", "Renovation of Kiranga HC II", null, null, null, null, null, null, null, null], ["85", "Renovation of ADHO's Office at District HQs", null, null, null, null, null, null, null, null], ["86", "Renovation of Kisumu HC II", null, null, null, null, null, null, null, null], ["87", "Construction of Placenta Pit at Nagonde HC II", null, null, null, null, null, null, null, null], ["88", "Construction of Placenta Pit at Kiranga HC II", null, null, null, null, null, null, null, null], ["", "**Total**", "", "**14,901,441,74 8**", "**12,168,409 ,694**", "**6,819,552, 726**", "**5,348,856, 968**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "Appendix 11 a: USMID AF \u2013 Refugee Hosting Districts", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Rehabilitation and Construction of infrastructure investments**", null, null, "**USMID-AF Operations**", null, null, "**Total**", null, null], ["**SN**", "**Entity Name**", "**Release**", "**Expenditure**", "**% absorp tion**", "**Release**", "**Expenditure**", "**% absorp tion**", "**Release**", "**Expenditure (UGX)**", "**% absorption**"], ["1", "Adjumani DLG", "4,853,248,410", "338,536,708", "7%", "0", "0", "0%", "4,853,248,410", "338,536,708", "7%"], ["2", "Arua DLG", "1,463,289,437", "0", "0%", "300,000,000", "41,849,600", "14%", "1,763,289,437", "41,849,600", "2%"], ["3", "Isingiro DLG", "9,434,605,852", "0", "0%", "1,048,178,428", "10,165,005", "1%", "10,482,784,280", "10,165,005", "0%"], ["4", "Kamwenge DLG", "4,914,506,357", "0", "0%", "29,765,500", "29,765,500", "100%", "4,944,271,857", "29,765,500", "1%"], ["5", "Kiryandongo DLG", "5,544,916,324", "0", "0%", "32,200,200", "32,200,200", "100%", "5,577,116,524", "32,200,200", "1%"], ["6", "Lamwo DLG", "3,350,000,000", "635,586,050", "19%", "325,725,859", "40,525,300", "12%", "3,675,725,859", "676,111,350", "18%"], ["7", "Madi Okollo DLG", "2,991,756,515", "727,705,114", "24%", "95,000,000", "93,941,000", "99%", "3,086,756,515", "821,646,114", "27%"], ["8", "Moyo DLG", "1,095,371,099", "675,680,828", "62%", "0", "0", "0%", "1,095,371,099", "675,680,828", "62%"], ["9", "Obongi DLG", "1,947,326,000", "1,477,193,598", "76%", "0", "0", "0", "1,947,326,000", "1,477,193,598", "76%"], ["10", "Terego DLG", "3,570,661,110", "1,132,137,519", "32%", "396,740,124", "244,909,502", "62%", "3,967,401,234", "1,377,047,021", "35%"], ["11", "Yumbe DLG", "8,317,933,336", "2,400,868,250", "29%", "408,272,902", "408,272,902", "100%", "8,726,206,238", "2,809,141,152", "32%"]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "342 \nTotal 47,483,614,440 7,387,708,067 16% 2,635,883,013 901,629,009 34% 50,119,497,453 8,289,337,076 17% \nAppendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, [{"headings_0": {"content": "Total 47,483,614,440 7,387,708,067 16% 2,635,883,013 901,629,009 34% 50,119,497,453 8,289,337,076 17%", "page": 360, "level": 5}}], [{"headings_0": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}]], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Rehabilitation and Construction of Infrastructure Investments 2020/21**", null, "**Rehabilitation and Construction of Infrastructure Investments 2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Amount Released**", "**Numb er of planne d projec ts**", "**Amount Released**", "**Amount spent**", "**Un-utilised**", "**Num ber of plan ned proje cts**", "**Partially implemented**", null, "**Un-implemented**", null], ["1", "Adjumani DLG", "12,347,521,704", "8", "4,853,248,410", "338,536,708", "4,514,711,702", "3", "3", "4,853,248,410", "0", "0"], ["2", "Arua DLG", "15,399,557,319", "8", "1,463,289,437", "0", "1,463,289,437", "2", "0", "0", "2", "1,463,289,437"], ["3", "Isingiro DLG", "6,947,343,000", "6", "9,434,605,852", "0", "9,434,605,852", "10", "0", "0", "10", "9,434,605,852"], ["4", "Kamwenge DLG", "6,970,678,105", "6", "4,944,271,857", "29,765,500", "4,914,506,357", "6", "0", "0", "6", "4,944,271,857"], ["5", "Kiryandongo DLG", "4,747,486,820", "9", "5,544,916,324", "0", "5,544,916,324", "7", "0", "0", "7", "5,544,916,324"], ["6", "Lamwo DLG", "0", "0", "3,350,000,000", "635,586,050", "2,714,413,950", "4", "2", "3,350,000,000", "2", "2,200,000,000"], ["7", "Madi Okollo DLG", "0", "0", "2,990,756,515", "727,705,114", "2,263,051,401", "8", "5", "2,991,756,515", "3", "0"], ["8", "Moyo DLG", "1,162,000,000", "1", "1,095,371,099", "675,680,828", "419,690,271", "1", "1", "1,095,371,099", "0", "0"], ["9", "Obongi DLG", "2,365,018,000", "3", "1,947,326,000", "1,477,193,000", "470,133,000", "3", "3", "1,947,326,000", "0", "0"], ["10", "Terego DLG", "0", "0", "3,570,661,110", "1,132,137,519", "2,438,523,591", "4", "3", "3,570,661,110", "1", "0"], ["11", "Yumbe DLG", "10,671,408,000", "5", "8,317,933,336", "2,809,141,152", "5,508,792,184", "5", "5", "8,317,933,336", "0", "0"], ["", "**Total**", "**60,611,012,948**", "**46**", "**47,512,379,940**", "**7,825,745,871**", "**39,686,634,069**", "**53**", "**22**", "**26,126,296,470**", "**31**", "**23,587,083,470**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2022", "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"], "type": "table"}}, {"content": "343 \nAppendix 12: USMID \u2013 Cities and Municipal councils", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}, [{"headings_0": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}]], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**S N**", "**Entity Name**", "**Funding and absorption of funds**", null, null, null, null, "**Delayed contract implementation**", null, null, null, "**Unreleased previous year committed funds**", null], [null, null, "**Approved budget (UGX)**", "**Warrants/ Release (UGX)**", "**Expenditure (UGX)**", "**% abso rptio n**", "**Unutilized Funds**", "**Start date**", "**Con trac t peri od in FY**", "**Status (Complet ed, Partially complete d, Not started)**", "**Unspent balance FY 2020/2021**", "**Amount re- voted FY 2021/2022**", "**Amount un- re-voted**"], ["1", "Arua City", "11,136,490,022", "11,136,490,022", "11,133,069,900", "100%", "3,420,122", "Jan-22", "5", "Partial", "-", "-", "-"], ["2", "Fort Portal City", "9,147,407,697", "9,147,407,697", "4,634,251,113", "51%", "4,513,156,584", "Apr-22", "2", "Partial", "-", "-", "-"], ["3", "Hoima City", "17,436,501,888", "17,436,501,888", "12,832,857,565", "74%", "4,603,644,323", "", "", "Partial", "30,153,131,886", "-", "30,153,131,88 6"], ["4", "Jinja City", "14,018,316,913", "14,018,316,913", "9,489,145,161", "68%", "4,529,171,752", "02/03/2022", "3", "Not started", "1,714,473,110", "-", "1,714,473,110"], ["5", "Kamuli MC", "13,148,341,701", "13,148,341,701", "7,000,932,883", "53%", "6,147,408,818", "0", "0", "Not started", "", "", "-"], ["6", "Lugazi MC", "18,019,273,284", "18,019,273,284", "11,032,843,665", "61%", "6,986,429,619", "0", "0", "Not started", "", "", "-"], ["7", "Masaka City", "14,445,481,454", "14,445,481,454", "13,845,481,453", "96%", "600,000,001", "12/05/2021", "13", "Partial", "19,529,858,900", "14,445,481,454", "5,084,377,446"], ["8", "Mbale City", "18,797,865,000", "18,797,865,000", "18,684,130,139", "99%", "113,734,861", "20/11/2020", "19", "Partial", "-", "-", "-"], ["9", "Mubende MC", "19,123,795,715", "19,123,795,715", "15,277,674,152", "80%", "3,846,121,563", "08/05/2021", "13", "Partial", "26,879,987,744", "19,123,795,715", "7,756,192,029"], ["10", "Soroti City", "10,860,092,650", "10,860,092,650", "10,798,602,908", "99%", "61,489,742", "19/10/2020", "20", "Partial", "-", "-", "-"], ["11", "Tororo City", "10,187,945,000", "10,187,945,000", "10,167,009,589", "100%", "20,935,411", "28/01/2021", "17", "Partial", "-", "-", "-"], ["", "**Total**", "**156,321,511,324**", "**156,321,511,324**", "**124,895,998,528**", "", "**31,425,512,796**", "", "", "", "**78,277,451,640**", "**33,569,277,169**", "**44,708,174,471**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "344 \nAppendix 13 a: LRDP budget allocation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}, [{"headings_0": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}]], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Infrastructure Projects, including Physical Planning and land titling**", null, null, "**Performance Improvement**", null, null, "**Investment Servicing and Monitoring**", null, null], [null, null, "**Actual expenditure per Expenditure item**", "**Actual Allocat ion**", "**Allocation variance**", "**Actual expenditure per Expenditure item**", "**Actu al Alloc ation**", "**Allocation variance**", "**Actual expenditure per Expenditure item**", "**Actual Allocat ion**", "**Allocation variance**"], ["1", "Bundibugyo DLG", "268,592,000", "74%", "Outside threshold", "51,674,000", "14%", "Outside threshold", "41,900,000", "12%", "Outside threshold"], ["2", "Kyenjojo DLG", "407,749,461", "76%", "Outside threshold", "47,000,000", "9%", "Within threshold", "80,756,838", "15%", "Outside threshold"], ["Wakiso DLG", "225,000,000", "52%", "Outside threshold", "15,000,000", "3%", "Within threshold", "189,356,091", "44%", "Outside threshold", null], ["4", "Bunyangabu DLG", "233,216,284", "79%", "Outside threshold", "30,237,300", "10%", "Outside threshold", "32,442,400", "11%", "Outside threshold"], ["5", "Nakasongola DLG", "266,052,402", "75%", "Outside threshold", "53,210,480", "15%", "Outside threshold", "35,473,654", "10%", "Outside threshold"], ["6", "Mityana DLG", "348,107,461", "72%", "Outside threshold", "53,493,203", "11%", "Outside threshold", "84,676,617", "17%", "Outside threshold"], ["7", "Ntoroko DLG", "122,978,000", "64%", "Outside threshold", "49,175,000", "26%", "Outside threshold", "19,023,000", "10%", "Within threshold"], ["", "**Total**", "**1,871,695,608**", "**70%**", "", "**299,789,983**", "**13%**", "", "**483,628,600**", "**17%**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "3 \nAppendix 13 b: LRDP funding and infrastructure projects implemented", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}, [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}]], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Total Funding**", null, null, null, "**Infrastructure Projects, including Physical Planning and Land Titling**", null, null, null], [null, null, "**Budget**", "**Released**", "**Expenditure**", "**% Absorption**", "**Planned activities**", "**Actual activities implemented**", "**Un- implemented**", "**Value of un- implemented activities**"], ["1", "Kyankwanzi DLG", "1,267,741,700", "1,267,741,700", "1,266,623,782", "100%", "12", "12", "0", ""], ["2", "Kyegegwa DLG", "1,931,586,000", "1,931,586,000", "1,918,767,748", "99%", "", "", "0", ""], ["3", "Bundibugyo DLG", "1,038,426,579", "1,038,426,579", "1,038,426,579", "100%", "15", "15", "0", ""], ["4", "Kasese DLG", "2,321,758,202", "2,285,424,852", "2,285,424,852", "100%", "6", "6", "0", ""], ["5", "Kyenjojo DLG", "2,143,515,541", "2,143,525,541", "1,867,516,712", "87%", "6", "5", "1", "152,101,471"], ["6", "Mukono DLG", "1,944,284,484", "1,944,284,484", "1,944,284,484", "100%", "6", "6", "0", ""], ["Wakiso DLG", "1,234,586,967", "1,234,586,967", "1,124,586,967", "91%", "3", "2", "1", "100,000,000", null], ["8", "Nakaseke DLG", "943,169,464", "933,178,464", "933,178,464", "100%", "5", "5", "0", ""], ["9", "Kayunga DLG", "1,952,328,754", "1,952,418,754", "1,952,328,754", "100%", "18", "18", "0", ""], ["10", "Kabarole DLG", "1,178,354,709", "1,178,354,709", "1,148,825,103", "97%", "5", "5", "0", ""], ["11", "Bunyangabu DLG", "867,098,000", "867,098,000", "833,928,841", "96%", "7", "3", "4", "109,344,522"], ["12", "Nakasongola DLG", "994,681,700", "994,681,700", "994,681,700", "100%", "4", "2", "2", "66,796,861"], ["13", "Mityana DLG", "1,234,868,818", "1,231,058,816", "1,230,755,506", "100%", "5", "5", "0", ""], ["14", "Kiboga DLG", "819,532,000", "819,532,000", "819,532,000", "100%", "", "", "0", ""], ["15", "Mubende DLG", "1,989,903,534", "1,989,903,534", "1,989,903,534", "100%", "", "", "0", ""], ["16", "Kassanda DLG", "1,353,538,052", "1,353,538,052", "1,353,538,052", "100%", "4", "4", "0", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "7 \n345", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}, [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}]], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["17", "Luwero DLG", "1,917,397,000", "1,917,397,000", "1,916,857,000", "100%", "11", "11", "0", ""], ["18", "Ntoroko DLG", "494,183,000", "494,183,000", "495,138,000", "100%", "2", "1", "1", "92,978,000"], ["", "**Total**", "**25,626,954,504**", "**25,576,920,152**", "**25,114,298,078**", "**98%**", "**109**", "**100**", "**9**", "**521,220,854**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total Funding", "None", "None", "None", "Infrastructure Projects, including Physical Planning and Land Titling", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Performance Improvement Activities**", null, null, null, "**Investment Servicing and Monitoring**", null, "**Transfers of LRDP funds to the LLGs**", null, null], [null, null, "**Number of planned activities**", "**Number of actual activities**", "**Implementation of ineligible activities**", null, "**No. of planne d activiti es**", "**No. of actual activiti es**", "**Expected transfer to LLGs 65%**", "**Actual transfers to LLGs**", "**Variance**"], [null, null, null, null, "**No. of ineligible Activities**", "**Amount of ineligible activities**", null, null, null, null, null], ["1", "Kyankwanzi DLG", "4", "4", "0", "0", "3", "3", "824,032,105", "819,274,368", "4,757,737"], ["2", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "1,255,530,900", "1,131,346,000", "124,184,900"], ["3", "Bundibugyo DLG", "5", "5", "1", "3,000,000", "5", "5", "674,977,276", "674,977,276", "0"], ["4", "Kasese DLG", "1", "1", "", "0", "1", "1", "1,485,526,154", "1,479,319,000", "6,207,154"], ["5", "Kyenjojo DLG", "1", "1", "0", "0", "6", "6", "1,393,291,602", "1,332,010,413", "61,281,189"], ["6", "Mukono DLG", "9", "9", "", "0", "2", "2", "1,263,784,915", "1,081,481,484", "182,303,431"], ["Wakiso DLG", "1", "1", "0", "0", "2", "2", "802,481,529", "695,230,876", "107,250,653", null], ["8", "Nakaseke DLG", "1", "1", "0", "0", "2", "2", "606,566,002", "606,566,002", "0"], ["9", "Kayunga DLG", "12", "12", "0", "0", "11", "11", "1,269,072,190", "1,147,877,991", "121,194,199"], ["10", "Kabarole DLG", "10", "10", "0", "0", "3", "3", "765,930,561", "615,990,709", "149,939,852"], ["11", "Bunyangabu DLG", "2", "2", "0", "0", "2", "2", "563,613,700", "538,032,857", "25,580,843"], ["12", "Nakasongola DLG", "4", "4", "0", "0", "4", "4", "646,543,105", "639,945,164", "6,597,941"], ["13", "Mityana DLG", "3", "3", "0", "0", "3", "3", "800,188,230", "744,478,225", "55,710,005"], ["14", "Kiboga DLG", "0", "0", "0", "0", "0", "0", "532,695,800", "531,532,000", "1,163,800"], ["15", "Mubende DLG", "0", "0", "0", "0", "0", "0", "1,293,437,297", "1,129,817,468", "163,619,829"], ["16", "Kassanda DLG", "8", "8", "0", "0", "3", "3", "879,799,734", "871,639,052", "8,160,682"], ["17", "Luwero DLG", "6", "6", "0", "0", "5", "5", "1,246,308,050", "1,137,134,046", "109,174,004"], ["18", "Ntoroko DLG", "3", "3", "0", "0", "1", "1", "321,218,950", "303,962,000", "17,256,950"], ["", "**Total**", "**70**", "**70**", "**1**", "**3,000,000**", "**53**", "**53**", "**16,624,998,099**", "**15,480,614,931**", "**1,144,383,168**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "7 \n346 \nAppendix 14 a: Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}, [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}]], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Alebtong DLG", "336,463,117", "124,730,908", "211,732,209", "402,031,328", "190,299,119", "53%"], ["2", "Amolatar DLG", "331,885,110", "155,277,564", "176,607,546", "336,224,000", "159,616,454", "53%"], ["3", "Amuria DLG", "345,774,755", "161,699,571", "184,075,184", "424,535,000", "240,459,816", "43%"], ["4", "Arua DLG", "164,956,449", "31,696,000", "133,260,449", "253,613,790", "120,353,341", "53%"], ["5", "Bududa DLG", "670,148,414", "519,111,845", "151,036,569", "287,444,480", "136,407,911", "53%"], ["6", "Buhweju DLG", "221,095,000", "101,762,000", "119,333,000", "227,111,000", "107,778,000", "53%"], ["7", "Buikwe DLG", "1,013,737,880", "695,936,777", "317,801,103", "628,820,218", "311,019,115", "51%"], ["8", "Bukedea DLG", "345,774,755", "161,699,571", "184,075,184", "350,321,032", "166,245,848", "53%"], ["9", "Bukomansimbi DLG", "282,957,645", "95,773,000", "187,184,645", "356,644,352", "169,459,707", "52%"], ["10", "Bukwo DLG", "191,405,988", "69,698,405", "121,707,583", "231,391,410", "109,683,827", "53%"], ["11", "Bulambuli DLG", "288,278,571", "166,331,220", "121,947,351", "232,083,000", "110,135,649", "53%"], ["12", "Bundibugyo DLG", "589,482,682", "367,288,018", "222,194,664", "422,868,000", "200,673,336", "53%"], ["13", "Bushenyi Ishaka MC", "470,031,981", "0", "470,031,981", "673,951,000", "203,919,019", "70%"], ["14", "Busia MC", "363,873,000", "0", "363,873,000", "549,347,000", "185,474,000", "66%"], ["15", "Butaleja DLG", "294,837,449", "142,399,303", "152,438,146", "329,792,000", "177,353,854", "46%"], ["16", "Butambala DLG", "269,818,545", "104,590,271", "165,228,274", "348,326,000", "183,097,726", "47%"], ["17", "Butebo DLG", "164,796,294", "44,503,138", "120,293,156", "228,934,839", "108,641,683", "53%"], ["18", "Entebbe MC", "936,074,161", "0", "936,074,161", "1,342,581,000", "406,506,839", "70%"], ["19", "Fort Portal City", "571,923,518", "0", "571,923,518", "819,436,000", "247,512,482", "70%"], ["20", "Gomba DLG", "316,809,711", "97,468,502", "219,341,209", "417,437,000", "198,095,791", "53%"], ["21", "Hoima DLG", "277,889,791", "94,092,354", "183,797,437", "378,930,000", "195,132,563", "49%"], ["22", "Ibanda DLG", "714,470,171", "533,639,854", "180,830,317", "344,145,543", "163,315,226", "53%"], ["23", "Iganga DLG", "227,293,000", "66,048,000", "161,245,000", "330,317,000", "169,072,000", "49%"], ["24", "Iganga MC", "465,029,000", "0", "465,029,000", "670826000", "205,797,000", "69%"], ["25", "Kabarole DLG", "398,231,897", "197,296,987", "200,934,910", "393,371,000", "192,436,090", "51%"], ["26", "Kaberamaido DLG", "165,457,780", "78,979,290", "86,478,490", "164,599,980", "78,121,490", "53%"], ["27", "Kakumiro DLG", "376,143,290", "160,955,323", "215,187,967", "409,540,126", "194,352,159", "53%"], ["28", "Kalaki DLG", "124,741,409", "47,729,421", "77,011,988", "146,564,673", "69,552,685", "53%"], ["29", "Kamwenge DLG", "704,213,234", "115,885,008", "588,328,226", "733,613,100", "145,284,874", "80%"], ["30", "Kapelebyong DLG", "130,310,301", "36,051,561", "94,258,740", "179,388,000", "85,129,260", "53%"], ["31", "katakwi DLG", "258,936,063", "89,328,293", "169,607,770", "322,787,501", "153,179,731", "53%"], ["32", "Kayunga DLG", "535,752,747", "140,083,934", "395,668,813", "703,764,575", "308,095,762", "56%"], ["33", "Kibuku DLG", "253,694,989", "88,566,494", "165,128,495", "314,267,000", "149,138,505", "53%"], ["34", "Kikuube DLG", "289,941,000", "116,958,000", "172,983,000", "341,822,000", "168,839,000", "51%"], ["35", "Kira MC", "1,308,862,577", "0", "1,308,862,577", "1,876,701,000", "567,838,423", "70%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total amount received", "Amount transferred to LLGS", "Retained at the HLG", "Budget (HLG roads)", "Variance", "% performance"], "type": "table"}}, {"content": "347", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["36", "Kiruhura DLG", "334,138,515", "177,017,321", "157,121,194", "299,023,788", "141,902,594", "53%"], ["37", "Kisoro DLG", "285,040,000", "72,449,000", "212,591,000", "406,545,000", "193,954,000", "52%"], ["38", "Kisoro MC", "278,913,239", "0", "278,913,239", "399,917,226", "121,003,987", "70%"], ["39", "Koboko DLG", "221,203,822", "49,348,567", "171,855,255", "327,064,728", "155,209,473", "53%"], ["40", "Koboko MC", "315,231,787", "0", "315,231,787", "451,992,245", "136,760,458", "70%"], ["41", "Kole DLG", "266,810,620", "98,770,321", "168,040,299", "319,804,000", "151,763,701", "53%"], ["42", "Kumi DLG", "340,670,714", "48,678,744", "291,991,970", "555,701,892", "263,709,922", "53%"], ["43", "Kumi MC", "262,813,204", "0", "262,813,204", "376,832,336", "114,019,132", "70%"], ["44", "Kyegegwa DLG", "305,905,886", "119741701", "186,164,185", "354,296,695", "168,132,510", "53%"], ["45", "Kyenjojo DLG", "655,459,000", "358,566,020", "296,892,980", "565,029,847", "268,136,867", "53%"], ["46", "Kyotera DLG", "1,294,908,115", "1,039,408,115", "255,500,000", "487,513,000", "232,013,000", "52%"], ["47", "Lamwo DLG", "898,740,497", "195,289,497", "703,451,000", "1,040,789,000", "337,338,000", "68%"], ["48", "Lira City", "703,934,000", "0", "703,934,000", "884,859,000", "180,925,000", "80%"], ["49", "Lira DLG", "266,810,620", "98,770,321", "168,040,299", "319,804,000", "151,763,701", "53%"], ["50", "Lugazi MC", "329,904,000", "0", "329,904,000", "483,982,449", "154,078,449", "68%"], ["51", "Luuka DLG", "373,970,000", "119,134,000", "254,836,000", "300,249,000", "45,413,000", "85%"], ["52", "Lwengo DLG", "406,657,359", "175,573,010", "231,084,349", "467,436,757", "236,352,408", "49%"], ["53", "Lyantonde DLG", "276,150,182", "77,387,884", "198,762,298", "333,344,000", "134,581,702", "60%"], ["54", "Makindye Ssabagabo MC", "1,812,621,000", "0", "1,812,621,000", "2,910,073,000", "1,097,452,000", "62%"], ["55", "Manafwa DLG", "238,699,614", "135,707,239", "102,992,375", "196,009,013", "93,016,638", "53%"], ["56", "Masaka City", "730,096,205", "0", "730,096,205", "1,012,331,246", "282,235,041", "72%"], ["57", "Masaka DLG", "251,898,601", "35,185,601", "216,713,000", "452,981,732", "236,268,732", "48%"], ["58", "Masindi MC", "384,358,750", "0", "384,358,750", "551,109,000", "166,750,250", "70%"], ["59", "Mitooma DLG", "285,542,278", "104,181,130", "181,361,148", "345,212,490", "163,851,342", "53%"], ["60", "Mityana MC", "365,845,634", "0", "365,845,634", "530,846,654", "165,001,020", "69%"], ["61", "Moroto DLG", "171,024,000", "35,091,000", "135,933,000", "258,699,000", "122,766,000", "53%"], ["62", "Moroto MC", "292,886,720", "0", "292,886,720", "419,953,000", "127,066,280", "70%"], ["63", "Moyo DLG", "321,375,836", "141,092,832", "180,283,004", "389,738,585", "209,455,581", "46%"], ["64", "Mpigi DLG", "443,564,870", "149,974,506", "293,590,364", "558,781,000", "265,190,636", "53%"], ["65", "Mubende DLG", "987,718,000", "711,899,000", "275,819,000", "527,562,000", "251,743,000", "52%"], ["66", "Mubende MC", "412,454,688", "0", "412,454,688", "579785757", "167,331,069", "71%"], ["67", "Mukono DLG", "859,766,863", "418,935,863", "440,831,000", "844,611,000", "403,780,000", "52%"], ["68", "Nakapiripirit DLG", "220,769,575", "80,586,457", "140,183,118", "266,788,243", "126,605,125", "53%"], ["69", "Nakaseke DLG", "781,653,176", "512,027,528", "269,625,648", "519,464,464", "249,838,816", "52%"], ["70", "Nakasongola DLG", "503,391,000", "216,672,000", "286,719,000", "545,669,090", "258,950,090", "53%"], ["71", "Namisindwa DLG", "330,423,565", "145,949,746", "184,473,819", "349,275,000", "164,801,181", "53%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total amount received", "Amount transferred to LLGS", "Retained at the HLG", "Budget (HLG roads)", "Variance", "% performance"], "type": "table"}}, {"content": "348", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["72", "Namutumba DLG", "310,009,220", "115,018,105", "194,991,115", "371,095,590", "176,104,475", "53%"], ["73", "Nansana MC", "5,081,443,000", "0", "5,081,443,000", "6,134,779,000", "1,053,336,000", "83%"], ["74", "Napak DLG", "169,812,995", "0", "169,812,995", "328,345,000", "158,532,005", "52%"], ["75", "Nebbi MC", "287,592,164", "0", "287,592,164", "415,520,484", "127,928,320", "69%"], ["76", "Ngora DLG", "250,713,080", "85,576,530", "165,136,550", "236,767,000", "71,630,450", "70%"], ["77", "Njeru MC", "494,711,006", "0", "494,711,006", "709,336,904", "214,625,898", "70%"], ["78", "Ntoroko DLG", "409,144,738", "272,346,920", "136,797,818", "248,545,000", "111,747,182", "55%"], ["79", "Ntungamo MC", "327,470,000", "0", "327,470,000", "474,662,000", "147,192,000", "69%"], ["80", "Otuke DLG", "112,053,000", "31,704,000", "80,349,000", "212,721,000", "132,372,000", "38%"], ["81", "Oyam DLG", "365,420,462", "140,076,084", "225,344,378", "428,862,000", "203,517,622", "53%"], ["82", "Oyam DLG", "365,420,462", "140,076,084", "225,344,378", "428,862,000", "203,517,622", "53%"], ["83", "Pakwach DLG", "525,378,571", "374,035,156", "151,343,415", "288,771,487", "137,428,072", "52%"], ["84", "Pallisa DLG", "312,392,594", "141,054,394", "171,338,200", "326,139,455", "154,801,255", "53%"], ["85", "Rubanda DLG", "327,104,128", "114,229,570", "212,874,558", "405,130,299", "192,255,741", "53%"], ["86", "Rubirizi DLG", "280,690,311", "128,143,181", "152,547,130", "290,437,607", "137,890,477", "53%"], ["87", "Rukiga DLG", "290,952,317", "67,482,482", "223,469,835", "164,170,000", "059,299,835", "136%"], ["88", "Rukungiri DLG", "504,582,056", "167,339,704", "337,242,352", "513,877,491", "176,635,139", "66%"], ["89", "Rwampara DLG", "584,691,500", "39,661,500", "545,030,000", "738,419,000", "193,389,000", "74%"], ["90", "Sembabule DLG", "658,750,762", "347,546,954", "311,203,808", "592,264,729", "281,060,921", "53%"], ["91", "Serere DLG", "407,662,982", "234,635,349", "173,027,633", "295,038,000", "122,010,367", "59%"], ["92", "Sironko DLG", "399,815,539", "165,809,536", "234,006,003", "484,106,602", "250,100,599", "48%"], ["93", "Soroti DLG", "305,981,778", "54,124,908", "251,856,870", "479,319,040", "227,462,170", "53%"], ["94", "Tororo DLG", "570,502,278", "211,125,748", "359,376,530", "702,216,000", "342,839,470", "51%"], ["95", "Tororo MC", "369,649,141", "0", "369,649,141", "530,031,000", "160,381,859", "70%"], ["96", "Zombo DLG", "367,531,172", "186,470,394", "181,060,778", "344,613,652", "163,552,874", "53%"], ["", "**Total**", "**45,691,919,465**", "**13,139,474,615**", "**32,552,444,851**", "**51,950,635,524**", "**19,398,190,673**", "**63%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total amount received", "Amount transferred to LLGS", "Retained at the HLG", "Budget (HLG roads)", "Variance", "% performance"], "type": "table"}}, {"content": "349 \nAppendix 14 b: Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}]], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "", "**Routine Manual Maintenance**", null, null, null, "**Routine Mechanized Maintenance**", null, null, null, "**Periodic maintenance**", null, null, null], ["", "**Entity Name**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planned Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**"], ["1", "Alebtong DLG", "175.2", "16", "87,031,913", "28,050,603", "29.4", "28.4", "133,511,898", "121,836,093", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": [["**SN**", "", "**Routine Manual Maintenance**", null, null, null, "**Routine Mechanized Maintenance**", null, null, null, "**Periodic maintenance**", null, null, null], ["", "**Entity Name**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planned Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**"], ["1", "Alebtong DLG", "175.2", "16", "87,031,913", "28,050,603", "29.4", "28.4", "133,511,898", "121,836,093", "0", "0", "0", "0"], ["2", "Amolatar DLG", "284.4", "0", "35,446,000", "0", "67", "56", "220,663,000", "134,971,776", "0", "0", "0", "0"], ["3", "Amuria DLG", "66.2", "39.6", "41,630,000", "20,042,000", "58.4", "22.8", "62,409,000", "27,495,000", "15.9", "0", "71,800,000", "0"], ["4", "Arua DLG", "146.88", "146.88", "31,493,000", "26,825,000", "8", "5.2", "52,291,000", "28,001,000", "0", "0", "0", "0"], ["5", "Bududa DLG", "150.8", "150.8", "179,075,990", "78,367,650", "45.5", "23.5", "52,316,810", "37,894,050", "0", "0", "0", "0"], ["6", "Buhweju DLG", "240", "150", "33,643,000", "23,589,000", "62", "42", "92,876,000", "64,704,000", "7", "1", "74,737,000", "14,279,000"], ["7", "Buikwe DLG", "140", "140", "144,545,000", "128,243,200", "0", "0", "0", "0", "42", "17.8", "384,104,218", "132,772,695"], ["8", "Bukedea DLG", "40", "21.3", "35,500,000", "18,637,500", "63.5", "33.7", "184,421,032", "96,821,041", "15.9", "8.63", "25,000,000", "13,125,000"], ["9", "Bukomansimbi DLG", "0", "0", "0", "0", "68.9", "38.5", "286,766,352", "151,700,000", "0", "0", "0", "0"], ["10", "Bukwo DLG", "62", "13.4", "50,200,000", "38,091,500", "24", "26", "70,200,000", "55,350,000", "59", "0", "65,870,000", "0"], ["11", "Bulambuli DLG", "10.5", "2", "6,100,000", "4,000,000", "67.6", "44.7", "71,423,000", "65,195,000", "6.6", "0", "110,000,000", "0"], ["12", "Bundibugyo DLG", "50", "50", "60,600,000", "31,750,000", "40.2", "38.5", "159,400,000", "88,516,000", "0", "0", "0", "0"], ["13", "Bushenyi Ishaka MC", "10", "4", "51,000,000", "15,800,000", "51", "45", "274,600,000", "246,507,981", "36", "17", "130,000,000", "46,000,000"], ["14", "Busia MC", "58", "55.9", "113,124,000", "112,128,000", "3.2", "4", "307,023,000", "170,776,000", "0", "0", "0", "0"], ["15", "Butaleja DLG", "193", "0", "40,724,000", "0", "65.3", "46", "219,960,000", "85,580,000", "0", "0", "0", "0"], ["16", "Butambala DLG", "201.9", "137", "43,646,000", "9,508,000", "105.5", "52", "168,990,000", "137,795,000", "58", "0", "66,900,000", "0"], ["17", "Butebo DLG", "143.5", "116.4", "48,000,000", "38,269,081", "19.2", "12.5", "72,259,090", "48,259,090", "4", "0", "40,000,000", "0"], ["18", "Entebbe MC", "36.81", "36.81", "156,339,000", "172,103,000", "1,649", "1,710", "129,680,000", "123,690,000", "1.7", "1.1", "916,180,000", "496,431,000"], ["19", "Fort Portal City", "91.95", "91.95", "182,000,000", "172,280,000", "64.1", "64.1", "118,243,000", "117,675,000", "4.8", "1", "435,668,000", "251,219,000"], ["20", "Gomba DLG", "93.9", "93.9", "85,000,000", "65,890,000", "35", "12.4", "241,677,000", "86,524,000", "0", "0", "0", "0"], ["21", "Hoima DLG", "342.4", "333.1", "119,200,000", "29,200,000", "33", "28", "119,870,000", "87,651,437", "0", "0", "0", "0"], ["22", "Ibanda DLG", "135.6", "45.5", "130,680,000", "30,033,000", "72.6", "72.6", "139,589,000", "111,791,000", "0", "0", "0", "0"], ["23", "Iganga DLG", "128.14", "128.14", "120,400,000", "66,249,000", "8.89", "8.89", "10,374,000", "10,337,000", "12.66", "12.66", "147,571,000", "62,431,000"], ["24", "Iganga MC", "47.2", "47.2", "95,800,000", "61,806,000", "11.74", "12", "22,443,000", "22,378,000", "1.7", "1.4", "431,583,000", "269,442,000"], ["25", "Kabarole DLG", "174.9", "109.3", "101,700,000", "22,368,598", "112.3", "106", "147,000,000", "134,085,000", "0", "0", "0", "0"], ["26", "Kaberamaido DLG", "310", "0", "34,326,000", "1,400,000", "10", "10", "92,544,000", "53,486,490", "0", "0", "0", "0"], ["27", "Kakumiro DLG", "192", "192", "65,101,000", "41,228,508", "41", "38", "249,450,000", "125,367,366", "0", "", "0", "0"], ["28", "Kalaki DLG", "960", "50", "45,800,000", "20,736,000", "14", "8.1", "61,206,550", "31,741,956", "0", "0", "0", "0"], ["29", "Kamwenge DLG", "164.3", "0", "96,976,000", "0", "51", "50.5", "197,708,000", "179,198,100", "48.4", "48.4", "318,689,000", "318,689,000"], ["30", "Kapelebyong DLG", "86", "0", "20,000,000", "0", "", "", "", "", "4", "4", "100,000,000", "41,623,200"], ["31", "katakwi DLG", "167", "0", "70,500,000", "0", "17.5", "17.5", "155,000,000", "129,893,397", "0", "0", "0", "0"], ["32", "Kayunga DLG", "0", "0", "0", "0", "105.5", "52.6", "488,450,000", "251,466,345", "0", "0", "0", "0"], ["33", "Kibuku DLG", "89.3", "37.6", "103,000,000", "43,374,000", "51.9", "26.4", "141,858,000", "72,220,000", "0", "0", "0", "0"], ["34", "Kikuube DLG", "449", "287", "72,400,000", "41,466,000", "34", "11", "181,353,000", "58,000,000", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "350", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["35", "Kira MC", "47", "44", "248,960,000", "195,893,000", "66", "58", "484,500,000", "390,652,000", "0.5", "0.4", "480,041,000", "299,414,000"], ["36", "Kiruhura DLG", "180", "19", "30,000,000", "3,600,000", "39.9", "49.3", "108,000,000", "88,572,600", "24", "9", "73,000,000", "35,466,429"], ["37", "Kisoro DLG", "307.2", "142", "164,775,000", "72,633,000", "145", "73", "145,000,000", "99,383,000", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "", "Routine Manual Maintenance", "None", "None", "None", "Routine Mechanized Maintenance", "None", "None", "None", "Periodic maintenance", "None", "None", "None"], "type": "table"}}, {"content": [["35", "Kira MC", "47", "44", "248,960,000", "195,893,000", "66", "58", "484,500,000", "390,652,000", "0.5", "0.4", "480,041,000", "299,414,000"], ["36", "Kiruhura DLG", "180", "19", "30,000,000", "3,600,000", "39.9", "49.3", "108,000,000", "88,572,600", "24", "9", "73,000,000", "35,466,429"], ["37", "Kisoro DLG", "307.2", "142", "164,775,000", "72,633,000", "145", "73", "145,000,000", "99,383,000", "0", "0", "0", "0"], ["38", "Kisoro MC", "31.8", "40.77", "73,800,000", "73,350,900", "12.37", "12.37", "35,000,000", "32,274,000", "4.55", "2.35", "174,099,121", "55,485,689"], ["39", "Koboko DLG", "323.7", "323.7", "110,200,000", "27,550,000", "68.7", "47", "82,440,000", "56,400,000", "0", "0", "0", "0"], ["40", "Koboko MC", "82", "82", "53,200,000", "49,600,000", "16", "16", "72,000,000", "72,000,000", "0", "0", "0", "0"], ["41", "Kole DLG", "49", "2", "29,000,000", "10,000,000", "88", "28", "88,000,000", "29,706,560", "22", "15.5", "140,443,000", "86,086,739"], ["42", "Kumi DLG", "1242.4", "621.2", "125,553,000", "72,720,000", "24", "10", "175,072,892", "55,738,752", "104.4", "40.6", "146,160,000", "103,905,000"], ["43", "Kumi MC", "216", "85", "72,000,000", "21,495,000", "25.2", "12", "65,000,000", "31,130,000", "6", "5", "157,833,000", "143,191,000"], ["44", "Kyegegwa DLG", "300", "60", "57,940,224", "12,300,000", "94", "47", "224,160,118", "131,645,000", "0", "0", "0", "0"], ["45", "Kyenjojo DLG", "410.6", "0", "133,000,272", "9,750,000", "0", "0", "0", "0", "55.6", "31", "321,848,813", "197,393,854"], ["46", "Kyotera DLG", "222.6", "14", "135,271,000", "14,000,000", "91.7", "41", "242,867,000", "215,713,000", "0", "0", "0", "0"], ["47", "Lamwo DLG", "105.1", "0", "44,816,000", "0", "129", "91.7", "157,384,000", "142,680,000", "15.7", "0", "120,000,000", "0"], ["48", "Lira City", "60.92", "80.77", "267,000,000", "195,892,000", "25.1", "31", "386,839,000", "337,060,000", "0", "0", "0", "0"], ["49", "Lira DLG", "49", "2", "29,000,000", "10,000,000", "88", "28", "88,000,000", "29,706,560", "22", "15.5", "140,443,000", "86,086,739"], ["50", "Lugazi MC", "30", "30", "41,400,000", "41,400,000", "32", "32", "395,680,000", "395,680,000", "0", "0", "0", "0"], ["51", "Luuka DLG", "175.58", "0", "45,150,000", "0", "25.6", "24.2", "112,661,000", "98,734,000", "0", "0", "0", "0"], ["52", "Lwengo DLG", "187", "0", "21,990,987", "0", "115", "62.9", "332,036,824", "180,851,865", "0", "0", "0", ""], ["53", "Lyantonde DLG", "316", "0", "44,000,000", "0", "34.4", "26", "126,000,000", "85,512,298", "6", "6", "30,000,000", "30,000,000"], ["54", "Makindye Ssabagabo MC", "25", "10", "90,000,000", "25,404,000", "0", "10.2", "0", "79,996,000", "7", "8.2", "760,000,000", "366,549,000"], ["55", "Manafwa DLG", "0", "0", "0", "0", "22", "10", "41,700,003", "30,325,855", "3", "1", "87,900,000", "42,349,420"], ["56", "Masaka City", "44.6", "44.6", "166,773,000", "136,465,102", "43.8", "43.8", "216,153,567", "212,811,703", "12", "12", "529,404,679", "288,559,400"], ["57", "Masaka DLG", "81.57", "0", "47,963,160", "4,718,000", "98.59", "47.89", "275,108,990", "134,443,000", "4", "4", "36,892,215", "36,752,000"], ["58", "Masindi MC", "218.7", "115", "215,980,000", "117,043,850", "42", "39.7", "117,600,000", "109,053,000", "3.7", "3", "76,899,000", "49,996,000"], ["59", "Mitooma DLG", "69", "5", "60,400,000", "700,000", "200.5", "116", "216,500,490", "137,024,000", "0", "0", "0", "0"], ["60", "Mityana MC", "53.8", "53.8", "31,804,000", "29,051,000", "38.2", "12.7", "375,063,000", "252,785,000", "0", "0", "0", "0"], ["61", "Moroto DLG", "110", "110", "67,699,000", "25,161,000", "26", "12", "128,798,000", "39,183,744", "0", "0", "0", "0"], ["62", "Moroto MC", "56.8", "56.8", "54,200,000", "54,200,000", "2.93", "2.93", "42,855,000", "42,855,000", "1.22", "0.88", "217,000,000", "99,232,000"], ["63", "Moyo DLG", "77.7", "46.03", "147,398,206", "87,314,028", "84", "9.1", "147,139,682", "17,215,780", "0", "0", "0", "0"], ["64", "Mpigi DLG", "60.5", "60.5", "49,500,000", "35,700,000", "97", "40", "377,819,000", "193,430,250", "0", "0", "0", "0"], ["65", "Mubende DLG", "350", "185", "86,333,000", "30,471,000", "272.5", "121.5", "318,245,000", "158,245,000", "0", "0", "0", "0"], ["66", "Mubende MC", "113", "113", "55,714,000", "55,714,000", "75", "75", "127,621,757", "106,830,190", "12", "12", "234,750,000", "90,710,498"], ["67", "Mukono DLG", "471.17", "0", "141,345,000", "0", "96.17", "91.8", "411,608,000", "325,149,000", "0", "0", "0", "0"], ["68", "Nakapiripirit DLG", "61", "61", "74,000,000", "42,340,000", "1", "8", "128,798,000", "42,860,918", "0", "0", "0", "0"], ["69", "Nakaseke DLG", "410.8", "205.4", "258,313,415", "56,333,500", "94.8", "53", "159,768,385", "131,398,678", "0", "0", "0", "0"], ["70", "Nakasongola DLG", "371.1", "150.2", "94,784,090", "18,153,000", "47", "32.5", "362,885,000", "213,421,000", "0", "0", "0", "0"], ["71", "Namisindwa DLG", "103", "0", "104,968,000", "0", "61.6", "47.1", "61,663,000", "102,061,049", "0", "0", "0", "0"], ["72", "Namutumba DLG", "263.8", "0", "94,723,907", "0", "36.7", "30.73", "151,367,950", "134,013,203", "0", "0", "0", "0"], ["73", "Nansana MC", "96.9", "96.9", "194,807,100", "175,250,000", "64.4", "48.9", "703,258,600", "475,588,000", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "", "Routine Manual Maintenance", "None", "None", "None", "Routine Mechanized Maintenance", "None", "None", "None", "Periodic maintenance", "None", "None", "None"], "type": "table"}}, {"content": "351", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["74", "Napak DLG", "28.2", "13.2", "39,150,000", "18,370,800", "9", "7", "24,004,000", "18,582,000", "0", "0", "0", "0"], ["75", "Nebbi MC", "162.2", "161.4", "147,458,648", "143,430,859", "19.4", "11.4", "69,360,000", "34,420,485", "5.2", "3.2", "64,212,870", "33,720,468"], ["76", "Ngora DLG", "168", "115.9", "190,000,000", "94,205,000", "50.2", "46", "31,400,000", "30,103,700", "0.6", "0", "15,367,000", "0"], ["77", "Njeru MC", "148.6", "102.6", "167,240,000", "156,496,313", "0", "0", "0", "0", "41", "31.6", "453,529,855", "264,080,658"], ["78", "Ntoroko DLG", "39", "33", "46,700,000", "19,513,000", "15", "0", "23,391,000", "0", "2.5", "3.5", "110,000,000", "78,166,000"], ["79", "Ntungamo MC", "31", "31", "55,520,000", "53,080,000", "27", "34", "135,000,000", "209,546,000", "1", "0", "183,000,000", "7,500,000"], ["80", "Otuke DLG", "150", "0", "101,033,000", "0", "28.5", "28.5", "55,321,000", "54,520,000", "2", "1.2", "56,367,000", "8,870,000"], ["81", "Oyam DLG", "0", "0", "0", "0", "83.75", "14.95", "312,280,000", "122,906,000", "0", "0", "0", "0"], ["82", "Oyam DLG", "0", "0", "0", "0", "83.75", "14.95", "312,280,000", "122,906,000", "0", "0", "0", "0"], ["83", "Pakwach DLG", "268", "22", "84,135,524", "11,164,179", "26", "22", "130,200,000", "108,759,076", "0", "0", "0", "0"], ["84", "Pallisa DLG", "230", "145.5", "106,855,420", "39,440,000", "10.5", "8.5", "132,478,960", "59,721,000", "0", "0", "0", "0"], ["85", "Rubanda DLG", "60", "51.7", "49,820,000", "38,914,400", "72.8", "10.7", "140,852,689", "26,592,512", "0", "0", "0", "0"], ["86", "Rubirizi DLG", "128", "35", "48,802,000", "14,800,000", "36", "31.6", "160,000,000", "104,417,602", "0", "0", "0", ""], ["87", "Rukiga DLG", "0", "0", "0", "0", "75", "75", "81,000,000", "81,000,000", "5", "5", "36,000,000", "36,000,000"], ["88", "Rukungiri DLG", "100", "25.9", "136,598,000", "39,874,738", "183", "28.2", "186,208,820", "119,761,098", "0", "0", "0", "0"], ["89", "Rwampara DLG", "60", "0", "70,500,000", "0", "26", "26", "86,000,000", "80,249,000", "0", "0", "0", "0"], ["90", "Sembabule DLG", "0", "0", "0", "0", "86.64", "41.25", "380,790,000", "150,000,000", "0", "0", "0", "0"], ["91", "Serere DLG", "379.21", "240.1", "173,643,000", "70,540,000", "0", "0", "0", "0", "14.7", "19.5", "65,368,000", "62,217,500"], ["92", "Sironko DLG", "242", "242", "129,511,602", "66,204,000", "52", "37", "78,000,000", "44,033,000", "14", "14", "205,795,000", "93,321,000"], ["93", "Soroti DLG", "168.2", "168.2", "123,000,000", "77,499,880", "38.1", "25.5", "104,000,000", "70,289,400", "10.2", "0", "82,000,000", "0"], ["94", "Tororo DLG", "529", "535.3", "215,122,000", "72,662,000", "128.7", "123.1", "183,692,000", "175,419,370", "114", "0", "170,000,000", "0"], ["95", "Tororo MC", "72.6", "48.4", "172,000,000", "92,400,000", "28", "30.65", "82,000,000", "68,221,141", "11.2", "18.2", "168,000,000", "114,378,000"], ["96", "Zombo DLG", "288", "58", "172,300,000", "34,924,053", "26", "19", "76,000,000", "56,068,841", "2", "2", "21,113,990", "21,113,990"], ["", "**Total**", "**16,067**", "**7,385**", "**8,494,132, 458**", "**4,089,157, 242**", "**6,720**", "**4,924**", "**15,394,408 ,459**", "**10,306,553 ,352**", "**845**", "**378**", "**8,675,569,7 61**", "**4,376,557, 279**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 369, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "", "Routine Manual Maintenance", "None", "None", "None", "Routine Mechanized Maintenance", "None", "None", "None", "Periodic maintenance", "None", "None", "None"], "type": "table"}}, {"content": "352 \nAppendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}]], "page": 369, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1.", "Bank of Uganda", "Consolidated"], ["2.", "Electricity Regulatory Authority", "Consolidated"], ["3.", "Enterprise Uganda", "Consolidated"], ["4.", "Insurance Regulatory Authority of Uganda", "Consolidated"], ["5.", "National Enterprises Corporation", "Consolidated"], ["6.", "National Drug Authority", "Consolidated"], ["7.", "National Water & Sewerage Corporation", "Consolidated"], ["8.", "Uganda Civil Aviation Authority", "Consolidated"], ["9.", "Uganda Communications Commission", "Consolidated"], ["10.", "Uganda Development Corporation", "Consolidated"], ["11.", "Uganda Printing and Publishing Corporation", "Consolidated"], ["12.", "Uganda Railways Corporation", "Consolidated"], ["13.", "Uganda Wildlife Authority", "Consolidated"], ["14.", "Uganda Wildlife Conservation Education Centre", "Consolidated"], ["15.", "Kiira Motors Corporation Limited", "Consolidated"], ["16.", "Mandela Stadium Limited", "Consolidated"], ["17.", "The Micro Finance Support Centre Ltd", "Consolidated"], ["18.", "Post Bank Uganda Limited", "Consolidated"], ["19.", "Pride Micro Finance Limited", "Consolidated"], ["20.", "Uganda Post Limited", "Consolidated"], ["21.", "Uganda Broadcasting Corporation Limited", "Consolidated"], ["22.", "Uganda Electricity Distribution Company Limited", "Consolidated"], ["23.", "Uganda Electricity Generation Company Limited", "Consolidated"], ["24.", "Uganda Electricity Transmission Company Limited", "Consolidated"], ["25.", "Uganda National Airlines Company Limited", "Consolidated"], ["26.", "Uganda National Oil Company Limited", "Consolidated"], ["27.", "Uganda Property Holdings Limited", "Consolidated"], ["28.", "Uganda Seeds Limited", "Consolidated"], ["29.", "Kilembe Mines Limited", "Consolidated"], ["30.", "New Vision Printing & Publishing Company Limited", "Consolidated"], ["31.", "National Housing & Construction Company Limited", "Consolidated"], ["32.", "Housing Finance Bank Ltd", "Consolidated"], ["33.", "Deposit Protection Fund Uganda", "Consolidated"], ["34.", "Uganda Development Bank Limited", "Consolidated"], ["35.", "Nakivubo War Memorial Stadium", "Did not submit"], ["36.", "Uganda Air Cargo Corporation", "Did not submit"], ["37.", "Dairy Corporation Limited", "Did not submit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Name of Entity", "Status"], "type": "table"}}, {"content": "353", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["38.", "Uganda Crane Industries Limited", "Did not submit"], ["39.", "Uganda Livestock Industries Limited", "Did not submit"], ["40.", "Uganda Refinery Holding Company Limited", "Did not submit"], ["41.", "Production Enterprises Corporations Limited", "Did not submit"], ["42.", "Uganda Fisheries Enterprises Limited", "Did not submit"], ["43.", "Kampala Industrial and business park Ltd", "Did not submit"], ["44.", "Science and Technology Equipment Production (unit) Ltd", "Did not submit"], ["45.", "UGMA Engineering Corporation Limited", "Did not submit"], ["46.", "Housing Finance Investments", "Did not submit"], ["47.", "Uganda Energy Credit Capitalization Company Limited (UECCCL)", "Not Consolidated and not disclosed"], ["48.", "Nile Hotel International Limited", "Not Consolidated and not disclosed"], ["49.", "Uganda Hotel and Tourism Training Institute", "Not Consolidated and not disclosed"], ["50.", "National Pipeline Company (NPC)", "Not Consolidated and not disclosed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Name of Entity", "Status"], "type": "table"}}, {"content": "354 \nANNEXURES \nANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}, [{"headings_0": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "AGRICULTURE SECTOR", ""], ["1.", "The Agriculture Cluster Development Project (ACDP) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.196.099Bn expected from the Donors, UGX.145.885Bn was available for spending, resulting in a shortfall of UGX.50.214Bn (26%). Further, of the expected UGX.0.700Bn GOU co-funding, UGX. 0.699Bn was warranted, resulting in a shortfall of UGX.0.001Bn representing 99.8% performance. \uf0b7 Out of the total available funds of UGX.145.885Bn, UGX. 84.520Bn was spent resulting in an unspent balance of UGX.61.365Bn representing an absorption level of 57.93%. This affected implementation of activities. \uf0b7 I sampled four (4) activities worth UGX 63.061Bn and assessed the extent to which these had been implemented. Out of the 4 activities; two (2) activities were partially implemented, while 2 activities were not implemented. This affected service delivery. \uf0b7 I noted a number of shortcomings from my inspections such as delayed works, incomplete structures, un-utilised agro processing facilities all of which affected service delivery. \uf0b7 I noted avoidable expenditure on the procurement of M-Cash Uganda Limited as an E-Voucher management agency at a cost of UGX.6.8Bn. In addition, there was delayed operationalization of the M-cash electronic payment platform for eight (8) months due to the failure by MAAIF to integrate this financial inclusion system to the NITA\u2018s payment gateway in time leading to farmers and agro dealers failure to transact during this period. \uf0b7 There was failure to refund unutilized balances to farmers, Agro-dealers and MAAIF by UBA to the tune UGX.8.8Bn on termination of their contract."], ["2.", "Seed Certification Project Opinion Unqualified", "\uf0b7 The Project had six objectives which were supposed to have been fully achieved by 30th June 2022. As of this date, one (1) had been fully implemented, three (3) were partially implemented and two (2) had not been implemented at all. \uf0b7 At the beginning of the year under audit (1st July 2021), the Project had a balance of UGX.938,133,721 from the previous financial year 2020-2021 which was not utilized during the year. By 30th June 2022, all the funds were still on the Project account."], ["3.", "Agriculture Vector Control Project (AVCP) Opinion Unqualified", "\uf0b7 The Project planned to receive UGX.3.5Bn GOU counterpart funding, out of which UGX.3.44Bn was warranted, resulting in a shortfall of UGX0.06Bn (1.7%). Further, out of the budgeted UGX.39.8Bn donor funding, UGX.39.71Bn was availed for spending, resulting in a shortfall of UGX 0.09Bn (0.2%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "355", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Out of the total available funds for the financial year of UGX.39.71Bn, only UGX.38.33Bn was spent by the entity resulting in an unspent balance of UGX.1.38Bn representing an absorption level of 97%. Out of the 64 activities worth UGX.39.8Bn sampled; 28 activities representing 44% were fully implemented, 29 activities representing 45% were partially implemented while 7 activities representing 11% were not implemented. \uf0b7 Physical inspection of three (3) construction projects worth UGX.22Bn namely; Irrigation Scheme in Acomai, National Metrology Laboratory at UNBS and holding grounds at Gwot Apwoyo Zonal Animal Disease control center revealed that works were behind schedule which will result in delayed service delivery to the citizens. \uf0b7 There was only one Multi-sectoral Steering committee sitting during the year out of the mandatory two (2) which is a major internal control weakness and exposes the Project to performance challenges such as delays in project implementation and unsatisfactory quality of works among others"], ["4.", "National Agricultural Research Organization (NARO) Opinion Unqualified", "\uf0b7 NARO budgeted to collect NTR of UGX.2.834Bn during the year, however, UGX.3.097Bn was collected, representing a performance of 109% which was partly attributed to the low NTR projections set for the entity by MoFPED \uf0b7 Out of the approved budget of UGX.110.608Bn, UGX.109.089Bn was warranted resulting in a shortfall of UGX1.519Bn (1.37%) which affected the implementation of activities. All the warrants given to the entity were utilized. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of sixteen (16) activities worth UGX.50.655Bn. Out of the seven out-puts 3 outputs with four (4) activities and expenditure worth UGX.2.158Bn were fully implemented and 4 outputs with twelve (12) activities worth UGX.48.497Bn were partially implemented. \uf0b7 Funds to the tune of UGX.0.093Bn were mischarged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I undertook field inspections and noted that a number of project works were behind schedule which resulted into delayed service delivery. \uf0b7 90 pieces of land owned by the entity were not recorded in the fixed assets register on IFMS while 17 pieces had encumbrances. In addition, 14 pieces lacked titles, while titles for 4 pieces had not been transferred from the previous owners. Similarly, titles for 15 pieces of land had not been transferred in joint custody of ULC. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 2.58Bn. \uf0b7 Out of the approved staff structure of 995 staff, only 836 positions were filled leaving a balance of 159 (16%) vacant. \uf0b7 Review of management of IT investments revealed several shortcomings i.e. lack of specific structures that steer and oversee ICT implementation, inadequately filled ICT staff establishment (58%), limited awareness of the approved ICT policy and guidelines by staff and lack of documented systematic business continuity or disaster recovery testing, reporting and maintenance procedures."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "", "\uf0b7 Out of the total available funds for the financial year of UGX.39.71Bn, only UGX.38.33Bn was spent by the entity resulting in an unspent balance of UGX.1.38Bn representing an absorption level of 97%. Out of the 64 activities worth UGX.39.8Bn sampled; 28 activities representing 44% were fully implemented, 29 activities representing 45% were partially implemented while 7 activities representing 11% were not implemented. \uf0b7 Physical inspection of three (3) construction projects worth UGX.22Bn namely; Irrigation Scheme in Acomai, National Metrology Laboratory at UNBS and holding grounds at Gwot Apwoyo Zonal Animal Disease control center revealed that works were behind schedule which will result in delayed service delivery to the citizens. \uf0b7 There was only one Multi-sectoral Steering committee sitting during the year out of the mandatory two (2) which is a major internal control weakness and exposes the Project to performance challenges such as delays in project implementation and unsatisfactory quality of works among others"], ["4.", "National Agricultural Research Organization (NARO) Opinion Unqualified", "\uf0b7 NARO budgeted to collect NTR of UGX.2.834Bn during the year, however, UGX.3.097Bn was collected, representing a performance of 109% which was partly attributed to the low NTR projections set for the entity by MoFPED \uf0b7 Out of the approved budget of UGX.110.608Bn, UGX.109.089Bn was warranted resulting in a shortfall of UGX1.519Bn (1.37%) which affected the implementation of activities. All the warrants given to the entity were utilized. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of sixteen (16) activities worth UGX.50.655Bn. Out of the seven out-puts 3 outputs with four (4) activities and expenditure worth UGX.2.158Bn were fully implemented and 4 outputs with twelve (12) activities worth UGX.48.497Bn were partially implemented. \uf0b7 Funds to the tune of UGX.0.093Bn were mischarged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I undertook field inspections and noted that a number of project works were behind schedule which resulted into delayed service delivery. \uf0b7 90 pieces of land owned by the entity were not recorded in the fixed assets register on IFMS while 17 pieces had encumbrances. In addition, 14 pieces lacked titles, while titles for 4 pieces had not been transferred from the previous owners. Similarly, titles for 15 pieces of land had not been transferred in joint custody of ULC. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 2.58Bn. \uf0b7 Out of the approved staff structure of 995 staff, only 836 positions were filled leaving a balance of 159 (16%) vacant. \uf0b7 Review of management of IT investments revealed several shortcomings i.e. lack of specific structures that steer and oversee ICT implementation, inadequately filled ICT staff establishment (58%), limited awareness of the approved ICT policy and guidelines by staff and lack of documented systematic business continuity or disaster recovery testing, reporting and maintenance procedures."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "356", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["5.", "Coordinating  Office for Control of Trypanosomiasis in Uganda (COCTU) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX. 2.4Bn, UGX. 2.1Bn was warranted resulting in a shortfall of UGX 0.3Bn (11.6%).  \uf0b7 I sampled out twelve out-puts and noted that eleven (11) outputs worth UGX.1.5Bn were fully implemented while one (1) output worth 0.6Bn was partially implemented.  \uf0b7 The entity received off-budget financing to a tune of UGX.0.513Bn which was never declared to the PSST.  \uf0b7 Out of the approved staff structure of 37 staff, only 19 positions were filled leaving a balance of 18 (49%) vacant."], ["6.", "Resilience Project (RPLRP) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.23.9Bn for donor project activities, only UGX.14Bn was available, resulting in a shortfall of UGX.9.8Bn representing 41% of the budget. Further, only UGX.0.65Bn was warranted out of the UGX.1.0Bn GOU co-funding resulting in a shortfall of UGX.0.35Bn representing 35% of the approved budget. \uf0b7 Out of the total available funds of UGX.14.03Bn; UGX.13.22Bn was spent by the Project resulting in an unspent balance of UGX0.81Bn representing an absorption level of 94.2%. \uf0b7 Of the 4 quantified activities worth UGX.12.4Bn assessed; 2 activities representing 50% were fully implemented while 2 activities representing 50% were partially implemented. \uf0b7 I noted inadequacies in service delivery in form of delayed works and incomplete livestock marketing and production infrastructure i.e. handover for construction of four (4) sites was delayed between 8 to 16 months and two (2) sites were yet to be completed despite project closure, hence requiring GOU funding interventions. \uf0b7 Out of the total expected loan amount of USD 40Mn only USD. 36.297Mn was received during the project life cycle resulting in un-disbursed loan proceeds of USD 3.703Mn (UGX.13.9Bn) representing 9.3% of the loan amount and as a result Government of Uganda will have to pay back the loan in full including funds that were never disbursed for Project activities which reflects a loss to Government."], ["7.", "Uganda Multi-Sectoral  Food Security and Nutrition Project (UMFSNP) \u2013 Grant NO. P149286", "\uf0b7 The approved project budget for donor funds was UGX.24.23Bn however UGX.25.13Bn was availed for spending, resulting in an excess of UGX 0.908Bn (3.7%). On the other hand, the approved GOU budget was 0.5Bn out of which UGX.0.398Bn was warranted, resulting in a shortfall of UGX0.102Bn which was 20% of the approved budget. \uf0b7 Out of the total funds available from both donors and Gou of UGX 25.52Bn, UGX 8.897 was absorbed resulting in unspent balances of UGX 16.62Bn. This represents absorption of only 35% of the funds available. \uf0b7 I observed that out of the 34 activities worth UGX.5.327Bn assessed; 14 activities- 41% were fully implemented, 15 activities-44% were partially implemented, while 5 activities-15% were not implemented. \uf0b7 I noted shortcomings that affect service delivery for the citizens such as; failure to maintain demonstration gardens, delayed approval of District Nutrition Action plans, delayed release of funds to Districts, and unutilised funds at the Districts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["5.", "Coordinating  Office for Control of Trypanosomiasis in Uganda (COCTU) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX. 2.4Bn, UGX. 2.1Bn was warranted resulting in a shortfall of UGX 0.3Bn (11.6%).  \uf0b7 I sampled out twelve out-puts and noted that eleven (11) outputs worth UGX.1.5Bn were fully implemented while one (1) output worth 0.6Bn was partially implemented.  \uf0b7 The entity received off-budget financing to a tune of UGX.0.513Bn which was never declared to the PSST.  \uf0b7 Out of the approved staff structure of 37 staff, only 19 positions were filled leaving a balance of 18 (49%) vacant."], ["6.", "Resilience Project (RPLRP) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.23.9Bn for donor project activities, only UGX.14Bn was available, resulting in a shortfall of UGX.9.8Bn representing 41% of the budget. Further, only UGX.0.65Bn was warranted out of the UGX.1.0Bn GOU co-funding resulting in a shortfall of UGX.0.35Bn representing 35% of the approved budget. \uf0b7 Out of the total available funds of UGX.14.03Bn; UGX.13.22Bn was spent by the Project resulting in an unspent balance of UGX0.81Bn representing an absorption level of 94.2%. \uf0b7 Of the 4 quantified activities worth UGX.12.4Bn assessed; 2 activities representing 50% were fully implemented while 2 activities representing 50% were partially implemented. \uf0b7 I noted inadequacies in service delivery in form of delayed works and incomplete livestock marketing and production infrastructure i.e. handover for construction of four (4) sites was delayed between 8 to 16 months and two (2) sites were yet to be completed despite project closure, hence requiring GOU funding interventions. \uf0b7 Out of the total expected loan amount of USD 40Mn only USD. 36.297Mn was received during the project life cycle resulting in un-disbursed loan proceeds of USD 3.703Mn (UGX.13.9Bn) representing 9.3% of the loan amount and as a result Government of Uganda will have to pay back the loan in full including funds that were never disbursed for Project activities which reflects a loss to Government."], ["7.", "Uganda Multi-Sectoral  Food Security and Nutrition Project (UMFSNP) \u2013 Grant NO. P149286", "\uf0b7 The approved project budget for donor funds was UGX.24.23Bn however UGX.25.13Bn was availed for spending, resulting in an excess of UGX 0.908Bn (3.7%). On the other hand, the approved GOU budget was 0.5Bn out of which UGX.0.398Bn was warranted, resulting in a shortfall of UGX0.102Bn which was 20% of the approved budget. \uf0b7 Out of the total funds available from both donors and Gou of UGX 25.52Bn, UGX 8.897 was absorbed resulting in unspent balances of UGX 16.62Bn. This represents absorption of only 35% of the funds available. \uf0b7 I observed that out of the 34 activities worth UGX.5.327Bn assessed; 14 activities- 41% were fully implemented, 15 activities-44% were partially implemented, while 5 activities-15% were not implemented. \uf0b7 I noted shortcomings that affect service delivery for the citizens such as; failure to maintain demonstration gardens, delayed approval of District Nutrition Action plans, delayed release of funds to Districts, and unutilised funds at the Districts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "357", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 There was no meeting held by the inter-ministerial Project Steering Committee during the year.", null], ["8.", "National Animal Genetic Resources Centre & Data Bank (NAGRIC & DB) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.1.56Bn, UGX.2.629Bn was realised, representing a performance of 169%. This was attributed to the entity NTR budget projections way below probable revenue sources. \uf0b7 Out of the budgeted UGX.73.362Bn, UGX.72.762Bn was warranted, resulting in a shortfall of UGX0.6Bn representing 0.82% of the budget. The Shortfall affected implementation of activities \uf0b7 I reviewed the implementation of a sample of two outputs with a total of four (4) activities worth UGX.7.5Bn. I noted that; 1 output with one (1) activity and expenditure worth UGX.2Bn was fully implemented while 1 output with 3 activities worth UGX.5.5Bn was partially implemented. As a result, the entity did not finalise establishment of fish feed plant and animal feed production, processing, packaging and storage facilities on Centre farms. \uf0b7 UGX.0.470Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted challenges in regard to service delivery mainly resulting from delays and non-performing contracts. \uf0b7 I noted shortcomings in the management of land owned by the entity which included encumbrances on 5 pieces of land, lack of land titles for all 16 entity pieces of land, failure to transfer all the sixteen (16) land titles into the name and custody of the Uganda Land Commission, unutilized pieces of land. \uf0b7 The entity had outstanding arrears to the tune of UGX.1.31Bn which was an increment of 4.5% from the prior year arrears balance of UGX.1.25Bn \uf0b7 There was loss of 920 cattle, 521 goats and 1 pig estimated at UGX.0.33Bn through death and theft leading to loss of government biological assets and thus Government revenues. \uf0b7 I observed that letters of credit opened as far back as 2018/2019 had not performed which continued to affect progress of works and service delivery. \uf0b7 I noted that the entity management was not adhering to the approved staff structure during recruitment. Some of the positions were over filled while others were under-filled. In addition, 17 staff had been in acting positions for more than six months which was irregular. \uf0b7 I noted shortcomings in the management of IT Investments i.e. delays to implement the procured IT system, failure to dispose IT hardware equipment, inadequate Internal Audit review of the ICT systems that produce financial statements, lack of an approved IT risk management framework/policy and lack of a business continuity plan. \uf0b7 Withholding tax to the tune of UGX.0.33Bn from payments worth UGX.6.25Bn was not recovered from service providers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There was no meeting held by the inter-ministerial Project Steering Committee during the year.", null], ["8.", "National Animal Genetic Resources Centre & Data Bank (NAGRIC & DB) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.1.56Bn, UGX.2.629Bn was realised, representing a performance of 169%. This was attributed to the entity NTR budget projections way below probable revenue sources. \uf0b7 Out of the budgeted UGX.73.362Bn, UGX.72.762Bn was warranted, resulting in a shortfall of UGX0.6Bn representing 0.82% of the budget. The Shortfall affected implementation of activities \uf0b7 I reviewed the implementation of a sample of two outputs with a total of four (4) activities worth UGX.7.5Bn. I noted that; 1 output with one (1) activity and expenditure worth UGX.2Bn was fully implemented while 1 output with 3 activities worth UGX.5.5Bn was partially implemented. As a result, the entity did not finalise establishment of fish feed plant and animal feed production, processing, packaging and storage facilities on Centre farms. \uf0b7 UGX.0.470Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted challenges in regard to service delivery mainly resulting from delays and non-performing contracts. \uf0b7 I noted shortcomings in the management of land owned by the entity which included encumbrances on 5 pieces of land, lack of land titles for all 16 entity pieces of land, failure to transfer all the sixteen (16) land titles into the name and custody of the Uganda Land Commission, unutilized pieces of land. \uf0b7 The entity had outstanding arrears to the tune of UGX.1.31Bn which was an increment of 4.5% from the prior year arrears balance of UGX.1.25Bn \uf0b7 There was loss of 920 cattle, 521 goats and 1 pig estimated at UGX.0.33Bn through death and theft leading to loss of government biological assets and thus Government revenues. \uf0b7 I observed that letters of credit opened as far back as 2018/2019 had not performed which continued to affect progress of works and service delivery. \uf0b7 I noted that the entity management was not adhering to the approved staff structure during recruitment. Some of the positions were over filled while others were under-filled. In addition, 17 staff had been in acting positions for more than six months which was irregular. \uf0b7 I noted shortcomings in the management of IT Investments i.e. delays to implement the procured IT system, failure to dispose IT hardware equipment, inadequate Internal Audit review of the ICT systems that produce financial statements, lack of an approved IT risk management framework/policy and lack of a business continuity plan. \uf0b7 Withholding tax to the tune of UGX.0.33Bn from payments worth UGX.6.25Bn was not recovered from service providers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "358", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["9.", "National Oil Palm Project (NOPP) Opinion Unqualified", "\uf0b7 Out of the Donor budget of UGX.39.29Bn, only UGX.21.15Bn was availed for spending resulting in a shortfall of UGX.18.14Bn representing 46%. Further, of the UGX.4.897Bn GOU co-funding, only UGX.4.647Bn was warranted resulting in a shortfall of UGX.0.25Bn representing 5.1%. \uf0b7 Out of the total available funds for the year of UGX.26.659Bn, only UGX.15.366Bn was spent by the entity resulting in an unspent balance of UGX.11.293Bn representing an absorption level of 58.5%. As a result of under-absorption, a number of planned activities were not implemented by the project which affected service delivery. \uf0b7 Out of the sampled 88 activities worth UGX.9.67Bn assessed; 15 activities representing 17% were fully implemented, 22 activities representing 25% were partially implemented, while 51 activities representing 58% were not implemented. Failure to fully implement activities affects service delivery. \uf0b7 I noted inadequacies in service delivery in form of delayed review of consultancy reports to enable approval of new hubs for oil palm growing by IFAD and delayed hand over of Land for the nucleus estates for oil palm development due to delays in transferring of titles for the acquired land. \uf0b7 I noted non-remittance of loan recoveries to the UCF worth UGX.18.4Bn thus delaying implementation of critical government programs. Further, there was non-utilization of reflows to a tune of UGX.29.1bn to fund the National Oil Palm Project (NOPP) in contravention of the tripartite agreement thus denying the citizens benefits accruing."], ["10.", "Cotton Development Organization (CDO) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX. 4.62Bn, only UGX. 2.15Bn was collected, representing a performance of 46.5% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 13.017Bn, only UGX. 13.017Bn was spent by the entity resulting in an unspent balance of UGX. 0.024Bn representing absorption level of 99.99%. \uf0b7 I noted that of the three (3) sampled quantified outputs with a total of four (4) activities worth UGX 1.63Bn; 1 output with one (1) activity and expenditure worth UGX.0.199Bn was fully implemented and 2 outputs with three (3) activities worth UGX.1.43Bn were partially implemented. Out of the 3 activities, the entity fully implemented 1 activity while 2 activities were partially implemented. \uf0b7 Funds to the tune of UGX. 28.4 Million were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the approved staff structure of 47 staff, only 37 positions were filled leaving a balance of 10 (21.3%) vacant. Key among the vacant posts is Classifier and Agronomy Officers. \uf0b7 Review of management of IT investments revealed several shortcomings; such as lack of specific structures that steer and oversee ICT implementation and lack of an IT structure \uf0b7 One (1) piece of land out of the entity total of 3 pieces was not being utilised by the entity."], ["11.", "Dairy Development Authority (DDA). Opinion", "\uf0b7 Out of the budgeted NTR of UGX.0.56Bn, only UGX.0.45Bn was collected, representing a performance of 79.7% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["9.", "National Oil Palm Project (NOPP) Opinion Unqualified", "\uf0b7 Out of the Donor budget of UGX.39.29Bn, only UGX.21.15Bn was availed for spending resulting in a shortfall of UGX.18.14Bn representing 46%. Further, of the UGX.4.897Bn GOU co-funding, only UGX.4.647Bn was warranted resulting in a shortfall of UGX.0.25Bn representing 5.1%. \uf0b7 Out of the total available funds for the year of UGX.26.659Bn, only UGX.15.366Bn was spent by the entity resulting in an unspent balance of UGX.11.293Bn representing an absorption level of 58.5%. As a result of under-absorption, a number of planned activities were not implemented by the project which affected service delivery. \uf0b7 Out of the sampled 88 activities worth UGX.9.67Bn assessed; 15 activities representing 17% were fully implemented, 22 activities representing 25% were partially implemented, while 51 activities representing 58% were not implemented. Failure to fully implement activities affects service delivery. \uf0b7 I noted inadequacies in service delivery in form of delayed review of consultancy reports to enable approval of new hubs for oil palm growing by IFAD and delayed hand over of Land for the nucleus estates for oil palm development due to delays in transferring of titles for the acquired land. \uf0b7 I noted non-remittance of loan recoveries to the UCF worth UGX.18.4Bn thus delaying implementation of critical government programs. Further, there was non-utilization of reflows to a tune of UGX.29.1bn to fund the National Oil Palm Project (NOPP) in contravention of the tripartite agreement thus denying the citizens benefits accruing."], ["10.", "Cotton Development Organization (CDO) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX. 4.62Bn, only UGX. 2.15Bn was collected, representing a performance of 46.5% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 13.017Bn, only UGX. 13.017Bn was spent by the entity resulting in an unspent balance of UGX. 0.024Bn representing absorption level of 99.99%. \uf0b7 I noted that of the three (3) sampled quantified outputs with a total of four (4) activities worth UGX 1.63Bn; 1 output with one (1) activity and expenditure worth UGX.0.199Bn was fully implemented and 2 outputs with three (3) activities worth UGX.1.43Bn were partially implemented. Out of the 3 activities, the entity fully implemented 1 activity while 2 activities were partially implemented. \uf0b7 Funds to the tune of UGX. 28.4 Million were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the approved staff structure of 47 staff, only 37 positions were filled leaving a balance of 10 (21.3%) vacant. Key among the vacant posts is Classifier and Agronomy Officers. \uf0b7 Review of management of IT investments revealed several shortcomings; such as lack of specific structures that steer and oversee ICT implementation and lack of an IT structure \uf0b7 One (1) piece of land out of the entity total of 3 pieces was not being utilised by the entity."], ["11.", "Dairy Development Authority (DDA). Opinion", "\uf0b7 Out of the budgeted NTR of UGX.0.56Bn, only UGX.0.45Bn was collected, representing a performance of 79.7% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "359", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.6Bn, UGX.11.4Bn was warranted resulting in a shortfall of UGX 0.2Bn (1.7%). \uf0b7 I sampled one out-put that was quantified with a total of two (2) activities worth UGX 0.17Bn and noted that this output was not implemented at all. \uf0b7 Funds to the tune of UGX.0.031Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity had outstanding domestic arrears to a tune of 283Mn, of which, UGX.186Mn were incurred during the year under review. \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 35 pieces of DDA land did not have land titles while 20 titled pieces of land had not yet been transferred in the names of Uganda Land Commission. I further noted that 1 piece of land was not recorded in the entity\u2019s land register and the IFMS fixed assets module, while records for 2 pieces of land were scanty. 30 pieces of land were also not utilized by the entity at the time of Audit. \uf0b7 Out of the approved one hundred and thirty-nine (139) posts only eighty-six (86) are filled and fifty-three (53) were vacant representing 38% understaffing. \uf0b7 Review of management of IT investments revealed several shortcomings for instance; 5 IT Systems worth UGX.226Mn had no clearance from NITA-U and MoFPED, IT assets and systems procured at a cost of UGX.218.9Mn were not planned for, one IT system was not being utilised among others. \uf0b7 I noted that DDA was not levying and collecting Cess on Milk or Milk products and neither did the Authority receive due compensation from the Ministry of Finance."], ["12.", "National Agricultural Advisory Services (NAADS). Opinion Unqualified", "\uf0b7 NAADS budgeted to collect NTR of UGX. 0.06Bn during the year however; UGX. 0.03Bn was collected, representing a performance of 50%. This was partly attributed to the unrealistic NTR projections due to the non-participation of the entity during the estimation of NTR by MoFPED. \uf0b7 Out of the budget of UGX.104.49Bn, UGX. 88.73Bn was warranted resulting in a short fall of UGX.1.519Bn (15.1%). Out of the total warrants of 88.73Bn, UGX 88.45Bn was absorbed representing an absorption level of 99.7%. \uf0b7 Funds to the tune of UGX.0.173Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Field inspections and document review revealed several shortcomings in service delivery in form of delays for construction works and utilisation of completed facilities. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX. 14.353Bn. In addition, the entity had Letters of Credit worth UGX.21.2Bn which did not perform for more than two years. \uf0b7 I noted challenges in the progress of the Atyak sugarcane production project in Northern Uganda due to a number of challenges such as adverse weather and field conditions at the Atiak Site, shortage of seed cane within the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.6Bn, UGX.11.4Bn was warranted resulting in a shortfall of UGX 0.2Bn (1.7%). \uf0b7 I sampled one out-put that was quantified with a total of two (2) activities worth UGX 0.17Bn and noted that this output was not implemented at all. \uf0b7 Funds to the tune of UGX.0.031Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity had outstanding domestic arrears to a tune of 283Mn, of which, UGX.186Mn were incurred during the year under review. \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 35 pieces of DDA land did not have land titles while 20 titled pieces of land had not yet been transferred in the names of Uganda Land Commission. I further noted that 1 piece of land was not recorded in the entity\u2019s land register and the IFMS fixed assets module, while records for 2 pieces of land were scanty. 30 pieces of land were also not utilized by the entity at the time of Audit. \uf0b7 Out of the approved one hundred and thirty-nine (139) posts only eighty-six (86) are filled and fifty-three (53) were vacant representing 38% understaffing. \uf0b7 Review of management of IT investments revealed several shortcomings for instance; 5 IT Systems worth UGX.226Mn had no clearance from NITA-U and MoFPED, IT assets and systems procured at a cost of UGX.218.9Mn were not planned for, one IT system was not being utilised among others. \uf0b7 I noted that DDA was not levying and collecting Cess on Milk or Milk products and neither did the Authority receive due compensation from the Ministry of Finance."], ["12.", "National Agricultural Advisory Services (NAADS). Opinion Unqualified", "\uf0b7 NAADS budgeted to collect NTR of UGX. 0.06Bn during the year however; UGX. 0.03Bn was collected, representing a performance of 50%. This was partly attributed to the unrealistic NTR projections due to the non-participation of the entity during the estimation of NTR by MoFPED. \uf0b7 Out of the budget of UGX.104.49Bn, UGX. 88.73Bn was warranted resulting in a short fall of UGX.1.519Bn (15.1%). Out of the total warrants of 88.73Bn, UGX 88.45Bn was absorbed representing an absorption level of 99.7%. \uf0b7 Funds to the tune of UGX.0.173Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Field inspections and document review revealed several shortcomings in service delivery in form of delays for construction works and utilisation of completed facilities. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX. 14.353Bn. In addition, the entity had Letters of Credit worth UGX.21.2Bn which did not perform for more than two years. \uf0b7 I noted challenges in the progress of the Atyak sugarcane production project in Northern Uganda due to a number of challenges such as adverse weather and field conditions at the Atiak Site, shortage of seed cane within the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "360", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "proximity of the sites, fire outbreaks destroying substantial acreage of the plantation and the decision to temporarily halt the operations in a bid to mechanise the process. \uf0b7 Out of the approved staff structure of 56 staff, only 50 positions were filled leaving a balance of 6 (10.7%) vacant. Key among the vacant posts is Manager Finance and Administration and Zonal Agricultural Development Officer. \uf0b7 Review of management of IT investments revealed several shortcomings such as lack of specific structures that steer and oversee ICT implementation, delayed implementation of 1 IT project, un integrated Agri-monitoring Monitoring System (NAMS) that is not interfaced with other systems, lack of clearance for procurement of 12 IT systems/equipment worth UGX 0.146Bn by NITA-U and lack of specific structures that steer and oversee ICT implementation. In addition, NAADS lacked an approved IT staff structure in place despite ICT prioritisation in NDP III.", null], ["13.", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF). Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.254.12Bn, UGX.201.35Bn was warranted, resulting in a shortfall of UGX.52.66Bn representing a 21% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.201.35Bn, only UGX.196.54Bn was spent by the entity resulting in an unspent balance of UGX.4.81Bn representing an absorption level of 97.6%. As a result of failure to utilize warrants; Pension and gratuity arrears continued to accumulate, 0.29Mn cashew Nut seedlings were not procured and Staff houses at FTI and BAC were not renovated. \uf0b7 I noted that out of the 30 outputs sampled with a total of 83 activities worth UGX.55.7Bn; 18 outputs with 49 activities and expenditure worth UGX.23.1Bn were fully implemented; 10 outputs with 32 activities worth UGX.31.9Bn were partially implemented that is; 20 activities were fully implemented, 11 activities were partially implemented while 1 activity remained unimplemented and 2 outputs with 2 activities worth 0.7Bn were not implemented at all. \uf0b7 UGX.1.36Bn was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approval. \uf0b7 There was inadequate delivery of services to the citizens as highlighted by delays in construction of infrastructure projects (Dams, valley tanks, irrigation schemes), delayed delivery of vaccines and tractors, delayed distribution of tractors and failure to utilise well drilling rigs. \uf0b7 I noted shortcomings in the management of Public Land for instance; failure to record land pieces in the assets register and GFMIS fixed asset module, encumbrances on 27 pieces of land through encroachment, lack of land titles for 59 pieces of land, non-quantification of planned land for acquisition, non-involvement of ULC in land acquisition, failure to transfer 4 land titles into the name and custody of the ULC, unutilised pieces of land, lack of land lease register and Irregular allocation of Land by District Land Boards. \uf0b7 The entity had outstanding arrears to the tune of UGX.11.46Bn which was an increment of 4.% from the prior year arrears balance of UGX.11.03Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "proximity of the sites, fire outbreaks destroying substantial acreage of the plantation and the decision to temporarily halt the operations in a bid to mechanise the process. \uf0b7 Out of the approved staff structure of 56 staff, only 50 positions were filled leaving a balance of 6 (10.7%) vacant. Key among the vacant posts is Manager Finance and Administration and Zonal Agricultural Development Officer. \uf0b7 Review of management of IT investments revealed several shortcomings such as lack of specific structures that steer and oversee ICT implementation, delayed implementation of 1 IT project, un integrated Agri-monitoring Monitoring System (NAMS) that is not interfaced with other systems, lack of clearance for procurement of 12 IT systems/equipment worth UGX 0.146Bn by NITA-U and lack of specific structures that steer and oversee ICT implementation. In addition, NAADS lacked an approved IT staff structure in place despite ICT prioritisation in NDP III.", null], ["13.", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF). Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.254.12Bn, UGX.201.35Bn was warranted, resulting in a shortfall of UGX.52.66Bn representing a 21% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.201.35Bn, only UGX.196.54Bn was spent by the entity resulting in an unspent balance of UGX.4.81Bn representing an absorption level of 97.6%. As a result of failure to utilize warrants; Pension and gratuity arrears continued to accumulate, 0.29Mn cashew Nut seedlings were not procured and Staff houses at FTI and BAC were not renovated. \uf0b7 I noted that out of the 30 outputs sampled with a total of 83 activities worth UGX.55.7Bn; 18 outputs with 49 activities and expenditure worth UGX.23.1Bn were fully implemented; 10 outputs with 32 activities worth UGX.31.9Bn were partially implemented that is; 20 activities were fully implemented, 11 activities were partially implemented while 1 activity remained unimplemented and 2 outputs with 2 activities worth 0.7Bn were not implemented at all. \uf0b7 UGX.1.36Bn was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approval. \uf0b7 There was inadequate delivery of services to the citizens as highlighted by delays in construction of infrastructure projects (Dams, valley tanks, irrigation schemes), delayed delivery of vaccines and tractors, delayed distribution of tractors and failure to utilise well drilling rigs. \uf0b7 I noted shortcomings in the management of Public Land for instance; failure to record land pieces in the assets register and GFMIS fixed asset module, encumbrances on 27 pieces of land through encroachment, lack of land titles for 59 pieces of land, non-quantification of planned land for acquisition, non-involvement of ULC in land acquisition, failure to transfer 4 land titles into the name and custody of the ULC, unutilised pieces of land, lack of land lease register and Irregular allocation of Land by District Land Boards. \uf0b7 The entity had outstanding arrears to the tune of UGX.11.46Bn which was an increment of 4.% from the prior year arrears balance of UGX.11.03Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "361", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted loss of inventory worth UGX.2.36Bn due to a fire outbreak in stores of 34 items out of the 62 items kept in the stores. \uf0b7 The Ministry spent UGX.0.233Bn on PDM activities which was not provided for in the approved work plan. Further, as a result of failure to fund PDM, a number of activities necessary before the full roll out to ensure that the Pillar objectives are achieved were not undertaken. \uf0b7 Review of the performance of the Agriculture extension function revealed Lack of Performance Indicators to measure the performance of the extension workers in line with the PDM modality and inadequate extension workers; 57% gaps of the required 9,275 \uf0b7 I noted shortcomings in the management of IT Investments for instance procurements of IT systems without NITA-U clearance, failure to optimally use acquired IT systems, non-recording of IT systems and IT hardware in the assets register and in the format prescribed by the Accountant General, failure to dispose of IT equipment recommended for disposal, failure to undertake system upgrades, lack of specific structures that steer and oversee ICT implementation, inadequate IT staff structure, failure to follow-up issues raised regarding ICT weaknesses, lack of an IT risk management framework/policy and lack of a business continuity plan. \uf0b7 An assessment of the management of Court Awards and Compensations revealed failure to adequately budget for liabilities arising, lack of criteria for their management, delayed settlement for outstanding cases and failure to develop and maintain a detailed register of cases. \uf0b7 Review of the Ministry\u2019s staff establishment revealed that out of 945 approved positions, only 652 were filled and (293 were still vacant representing 31% staffing gap. Notably, it was observed that the core departments of crop resources, animal and Fisheries directorates are significantly affected. \uf0b7 Management of Pension and Gratuity at the Ministry revealed several anomalies i.e. Failure to budget for Pension arrears, delayed access of pensioners to the pension Payroll, Unreconciled Pension payroll register and pension interface file and Payment of unverified Residual Pension Arrears. \uf0b7 Review of the \u201cDevelopment of a Sustainable Cashew Nut Value Chain Project\u201d revealed incomplete Project approvals thus irregular implementation by the ministry and non-alignment to the Public Investment Plan. As a result, there was noted failure to achieve the Project Mandate despite availability of Funds. \uf0b7 Shortcomings were noted in the Asset Management Structure at the Ministry for instance poor state of stores.", null], ["14.", "Uganda Coffee Development Authority (UCDA). Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.22.43Bn during the year under review but realized UGX.31.64Bn representing a performance of 141% of the target. \uf0b7 I noted that the Authority had a budget of UGX.87.3Bn, out of which UGX.86.07Bn was warranted, resulting in a shortfall of UGX 1.23Bn. Out of the total warrants of UGX. 86.07Bn received, only UGX.76.79Bn was spent by the entity resulting in an unspent balance of UGX.9.28Bn representing an absorption level of 89%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 379, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "362", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 379, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of four (4) sampled quantified outputs with a total of forty-three (43) activities worth UGX. 52.8Bn revealed that all the four (04) outputs were partially implemented.  \uf0b7 Funds amounting to UGX 0.183Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 The Authority received off-budget financing worth UGX.3.3Bn which was never declared to the PS/ST.  \uf0b7 Field inspections and document review revealed several short comings in service delivery such as delayed installation of wet mills, failure to establish demonstration gardens despite spending funds among others.  \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 15.9Bn.  \uf0b7 Out of the approved staff structure of 224 staff, only 138 (61%) positions were filled leaving 86 (39%) positions vacant. Among the vacant posts are key positions of managers.  \uf0b7 I noted shortcomings in the management of ICT systems such as failure to integrate systems and absence of an approved ICT structure and an IT business continuity plan.", null], ["", "JUSTICE, LAW AND ORDER SECTOR", ""], ["1.", "The Industrial Court of Uganda Opinion Unqualified", "\uf0b7 The Court did not have a strategic plan to facilitate preparation of annual work plans and the achievement of the NDP objectives. \uf0b7 I noted that all the three (03) quantified activities assessed worth UGX.2.095Bn were partially implemented. \uf0b7 A review of the financial statements revealed that the Court reported under the statement of financial position payables amounting to UGX. 247,000,000. These related to unpaid sundry creditors in the period under review. \uf0b7 There are conflicting provisions between the Employment Act, 2006 and the Labour Disputes (Arbitration and Settlement) Act, 2006 on period taken by labour officers to handle labour disputes, the qualifications of both the Labour officers and the Court panellists and their role as quasi-judicial officers were not standardised. \uf0b7 I also noted delayed implementation of the Court structure resulting into increased case backlogs from 2,524 to 2,722 cases (8%) as at 30th June 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 A review of four (4) sampled quantified outputs with a total of forty-three (43) activities worth UGX. 52.8Bn revealed that all the four (04) outputs were partially implemented.  \uf0b7 Funds amounting to UGX 0.183Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 The Authority received off-budget financing worth UGX.3.3Bn which was never declared to the PS/ST.  \uf0b7 Field inspections and document review revealed several short comings in service delivery such as delayed installation of wet mills, failure to establish demonstration gardens despite spending funds among others.  \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 15.9Bn.  \uf0b7 Out of the approved staff structure of 224 staff, only 138 (61%) positions were filled leaving 86 (39%) positions vacant. Among the vacant posts are key positions of managers.  \uf0b7 I noted shortcomings in the management of ICT systems such as failure to integrate systems and absence of an approved ICT structure and an IT business continuity plan.", null], ["", "JUSTICE, LAW AND ORDER SECTOR", ""], ["1.", "The Industrial Court of Uganda Opinion Unqualified", "\uf0b7 The Court did not have a strategic plan to facilitate preparation of annual work plans and the achievement of the NDP objectives. \uf0b7 I noted that all the three (03) quantified activities assessed worth UGX.2.095Bn were partially implemented. \uf0b7 A review of the financial statements revealed that the Court reported under the statement of financial position payables amounting to UGX. 247,000,000. These related to unpaid sundry creditors in the period under review. \uf0b7 There are conflicting provisions between the Employment Act, 2006 and the Labour Disputes (Arbitration and Settlement) Act, 2006 on period taken by labour officers to handle labour disputes, the qualifications of both the Labour officers and the Court panellists and their role as quasi-judicial officers were not standardised. \uf0b7 I also noted delayed implementation of the Court structure resulting into increased case backlogs from 2,524 to 2,722 cases (8%) as at 30th June 2022."], ["2.", "Directorate of Government Analytical Laboratory (DGAL). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.25.83Bn, only UGX.19.31Bn was spent by the entity resulting in an unspent balance of UGX.6.52Bn representing an absorption level of 75%. As a result, I noted that out of the ten (10) quantified outputs worth UGX.12.51Bn assessed; three (3) outputs were fully implemented, while seven (7) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that whereas DGAL acquired a Laboratory Information Management System in the financial year 2020/2021 at a cost of \u20ac58,146.60 (equivalent to UGX.250,000,000), the system was not fully utilised."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "363", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed the implementation of the case backlog reduction strategy by DGAL and noted that despite the goal of clearing all backlog cases by June 2021, the backlog had only reduced by 63.97%, implying that the zero-backlog goal was not achieved. I also noted that despite various efforts, the case turnaround time has remained stagnant at 30 days for over four financial years with no improvement. \uf0b7 I observed that DGAL prioritises new cases over older cases. As a result, backlog cases which have remained unresolved for five (5) years or longer constitute 50% of all the backlog cases of DGAL. \uf0b7 Although the Directorate spent UGX.1.05Bn on the operations of the regional laboratories, I noted that the regional laboratories are not sufficiently equipped for forensic analysis and are currently used by Scene of Crime Officers as temporary collection points for samples and exhibits before transferring them to the main laboratory for analysis. \uf0b7 I reviewed the management of public land and noted that the entity did not maintain a land register or capture the owned land in the assets register in the Government\u2019s Integrated Financial Management System (IFMS). \uf0b7 I reviewed the management of IT systems and noted that DGAL had a number of IT Governance shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, internal audit did not review ICT systems, and the entity did not have an approved IT risk management framework.", null], ["3.", "Justice Law and Order Sector (JLOS- SWAP). Opinion Unqualified", "\uf0b7 Out of the total available funds for the financial year of UGX.106.3Bn, only UGX.76Bn was spent by the Project resulting in an unspent balance of UGX.30.3Bn, representing an absorption level of 71.5%. As a result, I noted that of the 370 activities, ninety (96) were fully implemented, 219 were partially implemented, and 73 were not implemented. \uf0b7 I noted that NIRA issued birth certificates to 42,216 children born to refugees out of the planned 50,000. Whereas NIRA had planned to cover six (6) refugee sites, the issuance was only done in three (3) refugee sites. This affected service delivery. \uf0b7 Whereas a sum of UGX.86,754,847 was spent on reviewing stalled cases to enable the affected citizens to obtain national IDs, only 2,498 cases were reviewed out of the planned 7,122 cases. \uf0b7 The Judicial Service Commission procured furniture and a motorcycle worth UGX.35,842,000 for use by the regional offices of Arua and Mbarara. At the time of audit these offices had not been operationalised, implying that the equipment was not used for the intended purpose. \uf0b7 I reviewed the clearance of case backlog by the Judiciary using the JLOS SWAP funding and observed that 2,632 cases which had been part of the backlog were handled to completion and 6,035 cases remain as part of the backlog. \uf0b7 The Judiciary spent a sum of UGX.160,000,000 on installing a wide and local area network in court stations, and only 2 out of the 20 court stations were covered. The failure to establish networks may negatively impact the Electronic Court Case Management Information System (ECCMIS) rollout."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I assessed the implementation of the case backlog reduction strategy by DGAL and noted that despite the goal of clearing all backlog cases by June 2021, the backlog had only reduced by 63.97%, implying that the zero-backlog goal was not achieved. I also noted that despite various efforts, the case turnaround time has remained stagnant at 30 days for over four financial years with no improvement. \uf0b7 I observed that DGAL prioritises new cases over older cases. As a result, backlog cases which have remained unresolved for five (5) years or longer constitute 50% of all the backlog cases of DGAL. \uf0b7 Although the Directorate spent UGX.1.05Bn on the operations of the regional laboratories, I noted that the regional laboratories are not sufficiently equipped for forensic analysis and are currently used by Scene of Crime Officers as temporary collection points for samples and exhibits before transferring them to the main laboratory for analysis. \uf0b7 I reviewed the management of public land and noted that the entity did not maintain a land register or capture the owned land in the assets register in the Government\u2019s Integrated Financial Management System (IFMS). \uf0b7 I reviewed the management of IT systems and noted that DGAL had a number of IT Governance shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, internal audit did not review ICT systems, and the entity did not have an approved IT risk management framework.", null], ["3.", "Justice Law and Order Sector (JLOS- SWAP). Opinion Unqualified", "\uf0b7 Out of the total available funds for the financial year of UGX.106.3Bn, only UGX.76Bn was spent by the Project resulting in an unspent balance of UGX.30.3Bn, representing an absorption level of 71.5%. As a result, I noted that of the 370 activities, ninety (96) were fully implemented, 219 were partially implemented, and 73 were not implemented. \uf0b7 I noted that NIRA issued birth certificates to 42,216 children born to refugees out of the planned 50,000. Whereas NIRA had planned to cover six (6) refugee sites, the issuance was only done in three (3) refugee sites. This affected service delivery. \uf0b7 Whereas a sum of UGX.86,754,847 was spent on reviewing stalled cases to enable the affected citizens to obtain national IDs, only 2,498 cases were reviewed out of the planned 7,122 cases. \uf0b7 The Judicial Service Commission procured furniture and a motorcycle worth UGX.35,842,000 for use by the regional offices of Arua and Mbarara. At the time of audit these offices had not been operationalised, implying that the equipment was not used for the intended purpose. \uf0b7 I reviewed the clearance of case backlog by the Judiciary using the JLOS SWAP funding and observed that 2,632 cases which had been part of the backlog were handled to completion and 6,035 cases remain as part of the backlog. \uf0b7 The Judiciary spent a sum of UGX.160,000,000 on installing a wide and local area network in court stations, and only 2 out of the 20 court stations were covered. The failure to establish networks may negatively impact the Electronic Court Case Management Information System (ECCMIS) rollout."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "364", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- There were delays by the Office of the Directorate of Public Prosecution to complete the construction of four (4) Resident State Attorneys\u2019 offices in Kibuku, Sironko, Kyegegwa and Bulambuli, which delayed the deconcentration of services by the ODPP.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Uganda Police faced the following service delivery issues, whereas UPF planned to conclude investigations for 3000 cases backlog and a total budget of UGX.750,000,000 was allocated, UPF only received UGX.318,000,000. I was not availed with the report showing the actual number of cases investigated and concluded using the available funds.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Whereas UPF planned to investigate and complete 7000 cases of sexual gender-based violence crimes using a budget of UGX.350,000,000, with 92% of the budgeted funds released only 10% of the planned cases were investigated.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The construction of the Bunyangabu Justice Centre by UPF, a project worth UGX.1.7Bn has experienced delays due to insufficient and delayed availability of funds. At the time of audit only UGX.920 Million had so far been released, implying that the project completion deadline of October 2022 could not be achieved.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the JLOS House construction project is experiencing funding shortfalls. The project, whose value is UGX.245Bn has only received funding worth UGX.31Bn, which is 12% of the estimated project cost. There is a risk that inadequate funding could affect the Project's timely completion.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Law Development Centre, through the Legal Aid Clinic, offers Clinical Legal Education to Bar course students and provides legal aid services to indigent (needy) persons. The initiative faces challenges, including limited geographical spread, staffing shortfalls, funding challenges and incomplete or inaccurate data and information.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Ministry of Justice undertook to construct the Soroti regional offices, and UGX.511.28 Mn was availed however, during the audit. The construction had not yet commenced.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I reviewed the call centre's operations at NCIC and noted that the call centre only offers daytime services, which may affect service to Ugandans in the diaspora. In addition, there is no budget provision in the JLOS SWAP project, and the call centre is operated by temporary staff, increasing the risk of service disruptions if they resign without notice.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Whereas the UHRC had planned to hold 200 regional tribunal hearings for human rights violations, and a sum of UGX.73,949,000 was spent, I observed that the tribunal only held 50 out of the 200 planned hearings.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- During the Financial year, URSB planned to equip the innovation hub and national copyright resource centre. Project funds amounting to UGX.70,000,000 were released. However, only UGX.35,000,000 was spent on the acquisition of projectors and laptops for the purpose. By the time of audit, the hub had not yet been set up, and management explained that they were waiting to relocate to the newly constructed offices.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- URSB planned to integrate the entities systems with other e-government platforms, such as the national identification database of NIRA and the Motor Vehicle register maintained by the Uganda Revenue Authority. Although UGX.260,000,000 was released for the purpose, the integration was not achieved resulting in the failure to attain the planned outcomes.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "365", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", null], ["4.", "Justice Law and Order Sector (JLOS- SWAP).  2021 Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.127.64Bn for the financial year 2020/2021, only UGX.73.03Bn (57.2%) was released, resulting in a shortfall of UGX.54.60Bn (42.8%). \uf0b7 A comparison of the disbursement of JLOS SWAP funds to implementing entities and the actual expenditure revealed that out of the available sum of UGX. 123Bn, only UGX. 73Bn was spent, and Letters of Credit amounting to UGX.1.2Bn performed, resulting in an unspent balance of UGX.48.7Bn. \uf0b7 I reviewed the extent of quantification of outputs and activities by management and noted that all of the programme activities were quantified in the annual work plans. \uf0b7 I assessed the implementation of 507 outputs/activities for the Programme that were fully quantified worth UGX.74.267Bn for the year under audit. I noted the 165 outputs/activities worth UGX.17.327Bn were fully implemented. The entities implemented the activities (100%) within these outputs, 220 outputs/activities worth UGX. 37.945Bn were partially implemented, 122 outputs/activities worth UGX.18.9952Bn were not implemented at all. \uf0b7 During the financial year 2020/2021, the JLOS SWAP project provided funding amounting to UGX. 8,507,209,099 for constructing twenty-two (22) infrastructural development projects across the entire sector and country. A review of the project progress revealed that four (4) projects for which UGX. 2,570,000,000 was released during the year have experienced delays or stalled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", null], ["4.", "Justice Law and Order Sector (JLOS- SWAP).  2021 Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.127.64Bn for the financial year 2020/2021, only UGX.73.03Bn (57.2%) was released, resulting in a shortfall of UGX.54.60Bn (42.8%). \uf0b7 A comparison of the disbursement of JLOS SWAP funds to implementing entities and the actual expenditure revealed that out of the available sum of UGX. 123Bn, only UGX. 73Bn was spent, and Letters of Credit amounting to UGX.1.2Bn performed, resulting in an unspent balance of UGX.48.7Bn. \uf0b7 I reviewed the extent of quantification of outputs and activities by management and noted that all of the programme activities were quantified in the annual work plans. \uf0b7 I assessed the implementation of 507 outputs/activities for the Programme that were fully quantified worth UGX.74.267Bn for the year under audit. I noted the 165 outputs/activities worth UGX.17.327Bn were fully implemented. The entities implemented the activities (100%) within these outputs, 220 outputs/activities worth UGX. 37.945Bn were partially implemented, 122 outputs/activities worth UGX.18.9952Bn were not implemented at all. \uf0b7 During the financial year 2020/2021, the JLOS SWAP project provided funding amounting to UGX. 8,507,209,099 for constructing twenty-two (22) infrastructural development projects across the entire sector and country. A review of the project progress revealed that four (4) projects for which UGX. 2,570,000,000 was released during the year have experienced delays or stalled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "366", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Despite the strategic goal of clearing all backlogs, various entities still report outstanding/pending cases of backlog, and in some instances, the backlog has increased rather than reduced. \uf0b7 The JLOS SWAP project depends on development partners to finance most of the budgeted activities. In the financial year 2020/2021, Development Partners directly contributed a total of UGX.16.5Bn. Of this, UGX.14.1Bn or 85% was contributed by the Embassy of Netherlands,1.69Bn by UNFPA, 0.52Bn by UNICEF, and 0.15Bn by DGF. Also, some donors contributed through budget support. For instance, EUR. 2,000,000 by Austria, EUR. 6,000,000 by European Union, EUR. 6,500,000 through Dutch support, which approximately totaled UGX. 55.8Bn.", null], ["5.", "Office of the Director of Public Prosecutions (ODPP). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.53.62Bn, only UGX.53.15Bn was spent by the entity resulting in an unspent balance of UGX.0.47Bn representing an absorption level of 99.12%. As a result, I noted that out of the six (6) quantified outputs worth UGX.32.127Bn assessed; two (2) outputs were fully implemented, three (3) outputs were partially implemented, while one (1) was not implemented. \uf0b7 I assessed the delivery of services from implemented activities and I noted that three field offices in Namutumba, Kazo and Ntoroko districts were not established as planned. I also observed that the PROCAMIS system was only extended to ten (10) out of the twelve (12) offices and only a small number of staff were utilizing the system. I noted delays to complete the construction of Soroti, Mbale and Mbarara regional offices. \uf0b7 I assessed the management of cases by ODPP and noted that there was an increase in cases of backlog by 35% in the year under audit. I also noted inconsistencies in the data kept on an outstanding number of cases. \uf0b7 I reviewed the management of public land and noted that the entity maintained a land register however it did not include the values of the land owned. ODPP\u2019s land in Kibuku and Kapchorwa was encumbered while the entity did not have land titles for 70 pieces of land. \uf0b7 I observed that ODPP had outstanding domestic arrears of UGX.1,250,916,876 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I assessed the management of court awards and noted that there was inadequate budget provision made for court awards and hence a delayed settlement of court awards for concluded cases. \uf0b7 I reviewed the staffing structure of ODPP and noted that out of the approved staffing level of 1,486, only 602 positions were filled (40.5%) leaving a staffing gap of 884 positions (59.5%). \uf0b7 I reviewed the management of IT systems and noted that sixty-five (65) IT assets were recommended for disposal however, none of these assets had been disposed of, the Prosecution Case Management System (PROCAM) was decommissioned without following procedures for data protection, the entity did not have specific structures that steer and oversee ICT implementation, there was no approved IT risk management framework/policy and there was no business continuity plan for the entity."], ["6.", "Uganda Human Rights Commission Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Despite the strategic goal of clearing all backlogs, various entities still report outstanding/pending cases of backlog, and in some instances, the backlog has increased rather than reduced. \uf0b7 The JLOS SWAP project depends on development partners to finance most of the budgeted activities. In the financial year 2020/2021, Development Partners directly contributed a total of UGX.16.5Bn. Of this, UGX.14.1Bn or 85% was contributed by the Embassy of Netherlands,1.69Bn by UNFPA, 0.52Bn by UNICEF, and 0.15Bn by DGF. Also, some donors contributed through budget support. For instance, EUR. 2,000,000 by Austria, EUR. 6,000,000 by European Union, EUR. 6,500,000 through Dutch support, which approximately totaled UGX. 55.8Bn.", null], ["5.", "Office of the Director of Public Prosecutions (ODPP). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.53.62Bn, only UGX.53.15Bn was spent by the entity resulting in an unspent balance of UGX.0.47Bn representing an absorption level of 99.12%. As a result, I noted that out of the six (6) quantified outputs worth UGX.32.127Bn assessed; two (2) outputs were fully implemented, three (3) outputs were partially implemented, while one (1) was not implemented. \uf0b7 I assessed the delivery of services from implemented activities and I noted that three field offices in Namutumba, Kazo and Ntoroko districts were not established as planned. I also observed that the PROCAMIS system was only extended to ten (10) out of the twelve (12) offices and only a small number of staff were utilizing the system. I noted delays to complete the construction of Soroti, Mbale and Mbarara regional offices. \uf0b7 I assessed the management of cases by ODPP and noted that there was an increase in cases of backlog by 35% in the year under audit. I also noted inconsistencies in the data kept on an outstanding number of cases. \uf0b7 I reviewed the management of public land and noted that the entity maintained a land register however it did not include the values of the land owned. ODPP\u2019s land in Kibuku and Kapchorwa was encumbered while the entity did not have land titles for 70 pieces of land. \uf0b7 I observed that ODPP had outstanding domestic arrears of UGX.1,250,916,876 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I assessed the management of court awards and noted that there was inadequate budget provision made for court awards and hence a delayed settlement of court awards for concluded cases. \uf0b7 I reviewed the staffing structure of ODPP and noted that out of the approved staffing level of 1,486, only 602 positions were filled (40.5%) leaving a staffing gap of 884 positions (59.5%). \uf0b7 I reviewed the management of IT systems and noted that sixty-five (65) IT assets were recommended for disposal however, none of these assets had been disposed of, the Prosecution Case Management System (PROCAM) was decommissioned without following procedures for data protection, the entity did not have specific structures that steer and oversee ICT implementation, there was no approved IT risk management framework/policy and there was no business continuity plan for the entity."], ["6.", "Uganda Human Rights Commission Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "367", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["7.", "Uganda Law Reform Commission. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.490Bn, only UGX.10.788Bn was spent by the entity resulting in an unspent balance of UGX.0.934Bn representing an absorption level of 92%. As a result, I noted that of the six (6) quantified outputs worth UGX.7.382Bn assessed; six(6) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted delays in the development of a number of publications which included lunyole versions of the constitution, development of the Braille version of the Local Government Act, translation of the Local Council Courts Act (LCCA) into five (5) languages, development and printing of the 7th revised edition of the principal laws, Development of the Electronic Document Management System for the management of digitised records of the entity. \uf0b7 I observed that ULRC had outstanding domestic arrears of UGX.9.86Bn as at 30th June 2022. Included in this debt is UGX.9,49Bn in respect to unremitted contributions, interest and a 10% penalty arising from the failure by the Law Reform Commission to remit the ten per cent (10%) employer\u2019s contributions to NSSF for the period from 1st July 1996 to 30th June 2022 as required by the NSSF Act. \uf0b7 I reviewed the management of IT investments and noted that staff and system users were not consulted when developing specifications or deciding on the kind of system to acquire. I noted that two (2) IT systems worth UGX.0.20Bn were acquired outside the planned procurements, and they were delays in the development of the Electronic Document Management System."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["7.", "Uganda Law Reform Commission. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.490Bn, only UGX.10.788Bn was spent by the entity resulting in an unspent balance of UGX.0.934Bn representing an absorption level of 92%. As a result, I noted that of the six (6) quantified outputs worth UGX.7.382Bn assessed; six(6) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted delays in the development of a number of publications which included lunyole versions of the constitution, development of the Braille version of the Local Government Act, translation of the Local Council Courts Act (LCCA) into five (5) languages, development and printing of the 7th revised edition of the principal laws, Development of the Electronic Document Management System for the management of digitised records of the entity. \uf0b7 I observed that ULRC had outstanding domestic arrears of UGX.9.86Bn as at 30th June 2022. Included in this debt is UGX.9,49Bn in respect to unremitted contributions, interest and a 10% penalty arising from the failure by the Law Reform Commission to remit the ten per cent (10%) employer\u2019s contributions to NSSF for the period from 1st July 1996 to 30th June 2022 as required by the NSSF Act. \uf0b7 I reviewed the management of IT investments and noted that staff and system users were not consulted when developing specifications or deciding on the kind of system to acquire. I noted that two (2) IT systems worth UGX.0.20Bn were acquired outside the planned procurements, and they were delays in the development of the Electronic Document Management System."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "368", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["8.", "Judicial Service Commission (JSC) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.429Bn, only UGX.10.788Bn was spent by the Judicial Service Commission, resulting in an unspent balance of UGX.0.640Bn representing an absorption level of 94.6%%. As a result, I noted that of the ten (10) quantified outputs worth UGX.10.815Bn assessed; three (3) outputs were fully implemented, and seven (7) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the Mbarara, Arua and Masaka offices had not been occupied for over two (2) years, while the Moroto regional office operated for less than a year till it ceased operations in 2021. Judicial Service Commission continued to meet the expenses for water, electricity and imprest for the regional offices even when they were not operational. I also noted that the staffing structure does not provide for staff for the regional offices. \uf0b7 I reviewed the operations of the Commission in regard to complaint and case management and noted delays in concluding complaints/cases lodged and non-utilisation of the case management system. \uf0b7 I observed that JSC had outstanding domestic arrears of UGX.138,219,093 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I reviewed the staffing structure of JSC and noted that out of the approved staffing level of 143, only 97 positions were filled (68%), leaving a staffing gap of 42 positions (32%)."], ["9.", "Ministry of Justice and Constitutional Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.164.83Bn, UGX.160.68Bn was spent by the entity resulting in an unspent balance of UGX.4.143Bn representing an absorption level of 97.49%. As a result, I noted that of the thirty-two (32) quantified outputs worth UGX.90.2Bn assessed; twelve (12) outputs were fully implemented, nineteen (19) outputs were partially implemented, while four (4) activities remained unimplemented. \uf0b7 I assessed the delivery of services from implemented activities and noted significant delays in the construction of the JLOS house. There were also substantial delays experienced in the review of agreements and limited supervision and approval of chambers of advocates. I also reviewed the ongoing compensation of war claimants and noted that there was limited funding for the compensation of war claimants and no clear criteria for payment of minors; hence a number of minors remained unpaid. \uf0b7 I reviewed the management of Land of MoJCA and observed that the ministry did not have land titles for four (4) pieces of land, and five (5) pieces of land in Mbale, Naguru, Moroto, Gulu, and Arua were not transferred into the custody of the Uganda Land Commission, two (2) pieces of land located at Old Mbale Road, Akisim Ward, Soroti municipality, measuring approximately 0.651 hectares (14.3%) valued at UGX. 1,100,000,000 were not utilised, and land located at Kamukuzi Mbarara City had encumbrances. \uf0b7 I observed that domestic arrears increased from UGX.381,258,505,803 in the previous year to UGX.531,295,341,706, representing an increase in arrears by 60.6%. \uf0b7 I noted underfunding of liabilities arising from court awards and compensations, which stood at UGX.377,429,099,424 as at the period ending 30th June 2021. I observed that only UGX.19,160,000,000 was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["8.", "Judicial Service Commission (JSC) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.429Bn, only UGX.10.788Bn was spent by the Judicial Service Commission, resulting in an unspent balance of UGX.0.640Bn representing an absorption level of 94.6%%. As a result, I noted that of the ten (10) quantified outputs worth UGX.10.815Bn assessed; three (3) outputs were fully implemented, and seven (7) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the Mbarara, Arua and Masaka offices had not been occupied for over two (2) years, while the Moroto regional office operated for less than a year till it ceased operations in 2021. Judicial Service Commission continued to meet the expenses for water, electricity and imprest for the regional offices even when they were not operational. I also noted that the staffing structure does not provide for staff for the regional offices. \uf0b7 I reviewed the operations of the Commission in regard to complaint and case management and noted delays in concluding complaints/cases lodged and non-utilisation of the case management system. \uf0b7 I observed that JSC had outstanding domestic arrears of UGX.138,219,093 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I reviewed the staffing structure of JSC and noted that out of the approved staffing level of 143, only 97 positions were filled (68%), leaving a staffing gap of 42 positions (32%)."], ["9.", "Ministry of Justice and Constitutional Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.164.83Bn, UGX.160.68Bn was spent by the entity resulting in an unspent balance of UGX.4.143Bn representing an absorption level of 97.49%. As a result, I noted that of the thirty-two (32) quantified outputs worth UGX.90.2Bn assessed; twelve (12) outputs were fully implemented, nineteen (19) outputs were partially implemented, while four (4) activities remained unimplemented. \uf0b7 I assessed the delivery of services from implemented activities and noted significant delays in the construction of the JLOS house. There were also substantial delays experienced in the review of agreements and limited supervision and approval of chambers of advocates. I also reviewed the ongoing compensation of war claimants and noted that there was limited funding for the compensation of war claimants and no clear criteria for payment of minors; hence a number of minors remained unpaid. \uf0b7 I reviewed the management of Land of MoJCA and observed that the ministry did not have land titles for four (4) pieces of land, and five (5) pieces of land in Mbale, Naguru, Moroto, Gulu, and Arua were not transferred into the custody of the Uganda Land Commission, two (2) pieces of land located at Old Mbale Road, Akisim Ward, Soroti municipality, measuring approximately 0.651 hectares (14.3%) valued at UGX. 1,100,000,000 were not utilised, and land located at Kamukuzi Mbarara City had encumbrances. \uf0b7 I observed that domestic arrears increased from UGX.381,258,505,803 in the previous year to UGX.531,295,341,706, representing an increase in arrears by 60.6%. \uf0b7 I noted underfunding of liabilities arising from court awards and compensations, which stood at UGX.377,429,099,424 as at the period ending 30th June 2021. I observed that only UGX.19,160,000,000 was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "369", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "budgeted for, and these cases continue to accrue interest which was standing at UGX.115,667,496,357 at the end of the Financial year 2021/22. \uf0b7 I noted gaps in the criteria for management of court awards and compensations, including lack of guidance to other MDAs and LGs on settlement of the awards, prioritisation of high-interest cases, estimation of contingent liabilities etc. \uf0b7 I reviewed 88 court awards worth UGX.227,100,829,847 and noted that 44 cases with a total debt of UGX.208,996,489,066 have remained outstanding for more than ten years. Of these, 24 cases are accumulating interest at an average annual rate of 7%. \uf0b7 I noted the ministry lacked a comprehensive and accurate record of all cases. \uf0b7 I noted that out of the approved staffing level of 421, only 345 positions were filled (82%), leaving a staffing gap of 76 positions (18%). \uf0b7 I reviewed the management of IT systems and noted that the entity doesnot record the IT systems in the assets register. There were limited upgrades of IT systems and I noted a failure to operationalise interfaces for systems integration, delayed disposal of IT assets and limited utilisation of systems.", null], ["10.", "The Directorate of Citizenship and Immigration Control. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "budgeted for, and these cases continue to accrue interest which was standing at UGX.115,667,496,357 at the end of the Financial year 2021/22. \uf0b7 I noted gaps in the criteria for management of court awards and compensations, including lack of guidance to other MDAs and LGs on settlement of the awards, prioritisation of high-interest cases, estimation of contingent liabilities etc. \uf0b7 I reviewed 88 court awards worth UGX.227,100,829,847 and noted that 44 cases with a total debt of UGX.208,996,489,066 have remained outstanding for more than ten years. Of these, 24 cases are accumulating interest at an average annual rate of 7%. \uf0b7 I noted the ministry lacked a comprehensive and accurate record of all cases. \uf0b7 I noted that out of the approved staffing level of 421, only 345 positions were filled (82%), leaving a staffing gap of 76 positions (18%). \uf0b7 I reviewed the management of IT systems and noted that the entity doesnot record the IT systems in the assets register. There were limited upgrades of IT systems and I noted a failure to operationalise interfaces for systems integration, delayed disposal of IT assets and limited utilisation of systems.", null], ["10.", "The Directorate of Citizenship and Immigration Control. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "370", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done.", null], ["11.", "The Court of Judicature (The Judiciary). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.378.2Bn, only UGX.337Bn was spent by the entity resulting in an unspent balance of UGX.41.24Bn representing an absorption level of 89.12%. As a result, from the twelve (12) quantified outputs worth UGX.90.2Bn assessed; two (2) outputs were fully implemented, and ten (10) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that clearance rates had greatly improved; however, I noted that the set targets were still low even with the increasing number of Judicial officers and funding. \uf0b7 I noted that the outstanding cases increased by 16%, and the average case disposal rate stood at 41%. I observed that the small claims procedures attained a high success rate, and on the other hand, a review of mediation activities revealed a very low success rate. I reviewed the construction works and noted delays in the construction works with some projects like the Court of appeal buildings of Gulu, Mbarara, and the Court circuits of Luwero and Soroti, with no progress at all. \uf0b7 The Judiciary had outstanding domestic arrears of UGX.1,184,607,569 as at 30th June 2022. \uf0b7 Judiciary has an old fleet of vehicles. I sampled 26 vehicles and observed that each vehicle visited the garage an average of eight (8) times in the year, while the annual average cost of repairs was UGX.26,486,047 per vehicle. I reviewed the Board of survey report and observed that none of the vehicles had been earmarked for disposal. \uf0b7 I noted delays in the roll-out of the Electronic Court Case Management Information System (ECCMIS) in seven of the nineteen courts, the new set timelines of September 2022 was not met. \uf0b7 I noted that the interconnection of ECCMIS with other Government agencies like the Ministry of Justice and the Office of the Directorate of Prosecution\u2019s Prosecutor Case Management Information System (PROCAMIS) for the exchange of data and cases had not been implemented. \uf0b7 I noted that all 111 pieces of land measuring approximately 42.783 hectares were not recorded in the entity\u2019s land and assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done.", null], ["11.", "The Court of Judicature (The Judiciary). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.378.2Bn, only UGX.337Bn was spent by the entity resulting in an unspent balance of UGX.41.24Bn representing an absorption level of 89.12%. As a result, from the twelve (12) quantified outputs worth UGX.90.2Bn assessed; two (2) outputs were fully implemented, and ten (10) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that clearance rates had greatly improved; however, I noted that the set targets were still low even with the increasing number of Judicial officers and funding. \uf0b7 I noted that the outstanding cases increased by 16%, and the average case disposal rate stood at 41%. I observed that the small claims procedures attained a high success rate, and on the other hand, a review of mediation activities revealed a very low success rate. I reviewed the construction works and noted delays in the construction works with some projects like the Court of appeal buildings of Gulu, Mbarara, and the Court circuits of Luwero and Soroti, with no progress at all. \uf0b7 The Judiciary had outstanding domestic arrears of UGX.1,184,607,569 as at 30th June 2022. \uf0b7 Judiciary has an old fleet of vehicles. I sampled 26 vehicles and observed that each vehicle visited the garage an average of eight (8) times in the year, while the annual average cost of repairs was UGX.26,486,047 per vehicle. I reviewed the Board of survey report and observed that none of the vehicles had been earmarked for disposal. \uf0b7 I noted delays in the roll-out of the Electronic Court Case Management Information System (ECCMIS) in seven of the nineteen courts, the new set timelines of September 2022 was not met. \uf0b7 I noted that the interconnection of ECCMIS with other Government agencies like the Ministry of Justice and the Office of the Directorate of Prosecution\u2019s Prosecutor Case Management Information System (PROCAMIS) for the exchange of data and cases had not been implemented. \uf0b7 I noted that all 111 pieces of land measuring approximately 42.783 hectares were not recorded in the entity\u2019s land and assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "371", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Judiciary did not have land titles for ninety-five (95) pieces of land measuring approximately 34.468 hectares. \uf0b7 The titles for 11 pieces of land measuring approximately 6.705 hectares were not transferred into the custody of the Uganda Land Commission.  \uf0b7 I noted that the entity did not utilise five (5) pieces of land measuring approximately 6.963 hectares", null], ["12.", "The Uganda Prisons Service. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Judiciary did not have land titles for ninety-five (95) pieces of land measuring approximately 34.468 hectares. \uf0b7 The titles for 11 pieces of land measuring approximately 6.705 hectares were not transferred into the custody of the Uganda Land Commission.  \uf0b7 I noted that the entity did not utilise five (5) pieces of land measuring approximately 6.963 hectares", null], ["12.", "The Uganda Prisons Service. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "372", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["13.", "Centers For Disease Control and Prevention (CDC) Funds Managed By Uganda Prisons Service (UPS)", "\uf0b7 I noted that management had not understood the internal control procedure of using serially numbered payment vouchers. Manually written references have the inherent risk of human errors. When payments are not properly referenced, it becomes difficult to trace them to their supporting documentation. \uf0b7 I noted variances between the expenditure recorded in the cashbook and the expenditure reported in the quarterly financial reports for the year ended 30th September 2021. \uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un- reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."], ["14.", "The Law Development Centre (LDC). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.28.663Bn, only UGX.28.640Bn was spent by the entity resulting in an unspent balance of UGX.0.023Bn representing an absorption level of 99.9%%. As a result, I noted that of the five (5) quantified outputs worth UGX.28.64Bn assessed, all five (5) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted 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 delivery of equipment like the production machines, tools and desktops for Lira campus. \uf0b7 I noted delays in the marking of exams while a review of the completion rate of the Bar-course for students at LDC revealed that, on average, 92% of students admitted for the Bar Course successfully enrolled to study the course. I also noted that, on average, only 48% of students enrolled for the Bar Course completed the course within the one-year duration of study of the course. \uf0b7 I reviewed the management of land and noted that LDC did not have land titles for seven (7) pieces of land. LDC did not utilise the five acres of land leased to LDC for 99 years to construct the Lira campus. There were significant encumbrances on the land located on Plots 1 and 4 Block 213, Kyadondo - Bukoto Mulimira Zone, Bukoto Parish, Nakawa Division, Kampala District, measuring approximately four (4) acres, which was fully occupied by squatters. \uf0b7 I observed that domestic arrears increased by 95.3% from UGX.1.99Bn in the previous year to UGX.3.89 Bn as at 30th June 2022. \uf0b7 I observed that LDC did not submit reports on their ongoing court cases to the Ministries of Justice and Finance as required by set guidelines. As a result, the nineteen (19) cases in which LDC is a litigant do not form part of the database and record of ongoing cases maintained by the Ministry of Justice."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["13.", "Centers For Disease Control and Prevention (CDC) Funds Managed By Uganda Prisons Service (UPS)", "\uf0b7 I noted that management had not understood the internal control procedure of using serially numbered payment vouchers. Manually written references have the inherent risk of human errors. When payments are not properly referenced, it becomes difficult to trace them to their supporting documentation. \uf0b7 I noted variances between the expenditure recorded in the cashbook and the expenditure reported in the quarterly financial reports for the year ended 30th September 2021. \uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un- reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."], ["14.", "The Law Development Centre (LDC). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.28.663Bn, only UGX.28.640Bn was spent by the entity resulting in an unspent balance of UGX.0.023Bn representing an absorption level of 99.9%%. As a result, I noted that of the five (5) quantified outputs worth UGX.28.64Bn assessed, all five (5) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted 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 delivery of equipment like the production machines, tools and desktops for Lira campus. \uf0b7 I noted delays in the marking of exams while a review of the completion rate of the Bar-course for students at LDC revealed that, on average, 92% of students admitted for the Bar Course successfully enrolled to study the course. I also noted that, on average, only 48% of students enrolled for the Bar Course completed the course within the one-year duration of study of the course. \uf0b7 I reviewed the management of land and noted that LDC did not have land titles for seven (7) pieces of land. LDC did not utilise the five acres of land leased to LDC for 99 years to construct the Lira campus. There were significant encumbrances on the land located on Plots 1 and 4 Block 213, Kyadondo - Bukoto Mulimira Zone, Bukoto Parish, Nakawa Division, Kampala District, measuring approximately four (4) acres, which was fully occupied by squatters. \uf0b7 I observed that domestic arrears increased by 95.3% from UGX.1.99Bn in the previous year to UGX.3.89 Bn as at 30th June 2022. \uf0b7 I observed that LDC did not submit reports on their ongoing court cases to the Ministries of Justice and Finance as required by set guidelines. As a result, the nineteen (19) cases in which LDC is a litigant do not form part of the database and record of ongoing cases maintained by the Ministry of Justice."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "373", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15.", "The Uganda Registration Services Bureau \u2013Liquidation. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition, the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal."], ["16.", "The Uganda Registration Services Bureau -Operations. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["15.", "The Uganda Registration Services Bureau \u2013Liquidation. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition, the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal."], ["16.", "The Uganda Registration Services Bureau -Operations. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "374", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal.", null], ["17.", "The Ministry of Internal Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.67.55, UGX.67.08Bn was spent by the entity resulting in an unutilised warrant of UGX.0.48Bn representing an absorption level of 99.3%. As a result, I noted that out of the twenty-three (23) planned outputs worth UGX.26.77Bn assessed; eight (8) outputs were fully implemented, while fifteen (15) outputs were partially implemented. \uf0b7 I noted a 97% increase in the number of reported incidents of trafficking in persons from 214 in the year 2021 to 421 in the year 2022. In addition, only 78% of the victims are rescued and freed. The increase poses a security threat to the citizens and increases public outcry. \uf0b7 The Ministry does not maintain a centralised database with statistics and detailed information relating to trafficking in persons despite receiving a donation of the software from the IOM. This makes it difficult to design interventions, plan for victims\u2019 support and link trafficking cases across different regions of the country. \uf0b7 There are currently no reception shelters for accommodating the victims of trafficking in persons in the country, which renders the reintegration process difficult for returning victims and may reduce the chances of registering success in prosecuting trafficking in persons \uf0b7 I reviewed IT systems management; the Ministry\u2019s ICT governance had several shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, and no IT risk management framework and business continuity policy."], ["18.", "NGO Bureau Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.5Bn, only UGX.4.85Bn was received, representing a performance of 97% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Bureau\u2019s ten (10) outputs and noted that; five (5) were fully implemented, three (3) were partially implemented, and two (2) were not implemented at all. \uf0b7 I reviewed the Bureau\u2019s salary payments and noted that PAYE taxes amounting to UGX.255,190,100 were deducted from employee emoluments but were not remitted to URA."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal.", null], ["17.", "The Ministry of Internal Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.67.55, UGX.67.08Bn was spent by the entity resulting in an unutilised warrant of UGX.0.48Bn representing an absorption level of 99.3%. As a result, I noted that out of the twenty-three (23) planned outputs worth UGX.26.77Bn assessed; eight (8) outputs were fully implemented, while fifteen (15) outputs were partially implemented. \uf0b7 I noted a 97% increase in the number of reported incidents of trafficking in persons from 214 in the year 2021 to 421 in the year 2022. In addition, only 78% of the victims are rescued and freed. The increase poses a security threat to the citizens and increases public outcry. \uf0b7 The Ministry does not maintain a centralised database with statistics and detailed information relating to trafficking in persons despite receiving a donation of the software from the IOM. This makes it difficult to design interventions, plan for victims\u2019 support and link trafficking cases across different regions of the country. \uf0b7 There are currently no reception shelters for accommodating the victims of trafficking in persons in the country, which renders the reintegration process difficult for returning victims and may reduce the chances of registering success in prosecuting trafficking in persons \uf0b7 I reviewed IT systems management; the Ministry\u2019s ICT governance had several shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, and no IT risk management framework and business continuity policy."], ["18.", "NGO Bureau Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.5Bn, only UGX.4.85Bn was received, representing a performance of 97% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Bureau\u2019s ten (10) outputs and noted that; five (5) were fully implemented, three (3) were partially implemented, and two (2) were not implemented at all. \uf0b7 I reviewed the Bureau\u2019s salary payments and noted that PAYE taxes amounting to UGX.255,190,100 were deducted from employee emoluments but were not remitted to URA."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "375", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I observed that the NGO Bureau did not have a fully constituted and operational board of directors to oversee the operations of the Bureau during the year under review.", null], ["19.", "Uganda Police Force. Opinion Unqualified", "\uf0b7 UPF budgeted to collect NTR of UGX.24.50Bn but realised a total of UGX.33.01Bn representing a performance of 135% of the target. \uf0b7 Out of the total budgeted GoU receipts for the financial year of UGX.980.67Bn, UGX.977.63Bn (99.9%) was collected and fully utilised during the year. I sampled sixteen (16) outputs worth UGX.673.89Bn for assessment and noted that seven (7) outputs worth UGX.168.09Bn were fully implemented, while nine (9) outputs worth 245.97Bn were partially implemented. \uf0b7 A total of UGX.3.05Bn was diverted from activities for which they were budgeted and spent on the settlement of arrears. \uf0b7 I assessed the performance of the police Canine unit and noted that; the police dogs are concentrated in the Kampala region despite statistics indicating a significant number of crimes reported in rural areas. \uf0b7 I noted that the dogs\u2019 medical requirements are not sufficiently addressed due to an insufficient number of veterinary staff, insufficient transportation facilities and poor housing for the dogs. \uf0b7 I assessed the performance of the forensics unit and noted that the unit does not have a Laboratory Information Management System and an automated exhibit tracking system. Analysis shows that there was an increase in the backlog of cases in the Forensic unit. \uf0b7 I observed overcrowding at the UPF\u2019s enrolment and distribution centre for Certificates of Good Conduct. This was attributed to the increased demand for the certificates. For instance, the number of certificates issued increased by 170% from 31,671 in 2020 to 85,664 in 2021. There is need to establish more enrolment centres and decentralise the operations. \uf0b7 I reviewed the performance of investigation by the CID and noted that only 56% of cases were investigated and concluded, leaving a backlog of 316,667 cases. This was partly attributed to low levels of automation in the investigation process, limited technical and financial support, and human resource challenges such as insufficient training. \uf0b7 I reviewed the performance of the Express Penalty Scheme and noted an increasing trend of unpaid tickets for fines issued over three (3) years. The analysis revealed that out of the 1.77 million tickets issued in the last three financial years, 700,000 tickets worth UGX.94Bn were still unpaid at the time of audit. This was attributed to weaknesses in the enforcement of payment of traffic fines. Some offenders are untraceable, with no permanent addresses; others are foreigners, and yet there is no policy on enforcement procedures, especially for such defaulters."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I observed that the NGO Bureau did not have a fully constituted and operational board of directors to oversee the operations of the Bureau during the year under review.", null], ["19.", "Uganda Police Force. Opinion Unqualified", "\uf0b7 UPF budgeted to collect NTR of UGX.24.50Bn but realised a total of UGX.33.01Bn representing a performance of 135% of the target. \uf0b7 Out of the total budgeted GoU receipts for the financial year of UGX.980.67Bn, UGX.977.63Bn (99.9%) was collected and fully utilised during the year. I sampled sixteen (16) outputs worth UGX.673.89Bn for assessment and noted that seven (7) outputs worth UGX.168.09Bn were fully implemented, while nine (9) outputs worth 245.97Bn were partially implemented. \uf0b7 A total of UGX.3.05Bn was diverted from activities for which they were budgeted and spent on the settlement of arrears. \uf0b7 I assessed the performance of the police Canine unit and noted that; the police dogs are concentrated in the Kampala region despite statistics indicating a significant number of crimes reported in rural areas. \uf0b7 I noted that the dogs\u2019 medical requirements are not sufficiently addressed due to an insufficient number of veterinary staff, insufficient transportation facilities and poor housing for the dogs. \uf0b7 I assessed the performance of the forensics unit and noted that the unit does not have a Laboratory Information Management System and an automated exhibit tracking system. Analysis shows that there was an increase in the backlog of cases in the Forensic unit. \uf0b7 I observed overcrowding at the UPF\u2019s enrolment and distribution centre for Certificates of Good Conduct. This was attributed to the increased demand for the certificates. For instance, the number of certificates issued increased by 170% from 31,671 in 2020 to 85,664 in 2021. There is need to establish more enrolment centres and decentralise the operations. \uf0b7 I reviewed the performance of investigation by the CID and noted that only 56% of cases were investigated and concluded, leaving a backlog of 316,667 cases. This was partly attributed to low levels of automation in the investigation process, limited technical and financial support, and human resource challenges such as insufficient training. \uf0b7 I reviewed the performance of the Express Penalty Scheme and noted an increasing trend of unpaid tickets for fines issued over three (3) years. The analysis revealed that out of the 1.77 million tickets issued in the last three financial years, 700,000 tickets worth UGX.94Bn were still unpaid at the time of audit. This was attributed to weaknesses in the enforcement of payment of traffic fines. Some offenders are untraceable, with no permanent addresses; others are foreigners, and yet there is no policy on enforcement procedures, especially for such defaulters."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "376", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 There was a fire outbreak at Uganda Police\u2019s Garment Factory in Lugogo along Jinja Road, which damaged both equipment and materials, causing an estimated loss of UGX.1.95Bn. An investigation into the cause and extent of the fire's damage is yet to be concluded. \uf0b7 I reviewed public land management and noted that UPF land at Kabalagala, Nakawa and Pallisa is encumbered, which poses a risk of loss of land. A number of land parcels owned by UPF are not titled. \uf0b7 There is unclear ownership of Police land in Naguru arising from a claim for the same land by M/s Oscar Industries Ltd. \uf0b7 Whereas the Government leased land to UNAFRI for setting up their operations, the agency has since failed to develop the land and has subleased the land to Yuasa and Future group car bonds while the structures are being rented out to individuals for revenue. \uf0b7 I noted deficiencies in the ICT Governance structures. The ICT department is understaffed, and there is no IT risk management framework, risk register and business continuity plan. \uf0b7 I noted that UPF does not adequately budget for liabilities arising from compensations and court awards. There were delays in the settlement of court awards, with some not settled for over 10 years. UPF does not maintain a comprehensive and detailed register of all cases for compensation and court awards.", null], ["20.", "National Identification and Registration Authority (NIRA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.62.62Bn, only UGX.57.27Bn was spent by NIRA resulting in an unspent balance of UGX.5.34Bn representing an absorption level of 91.46%. \uf0b7 Out of the budgeted funds of UGX.75.02Bn, only UGX.62.62Bn was warranted, resulting in a shortfall of UGX12.4Bn, which represents 16.5% of the approved budget. \uf0b7 Out of the total approved NTR estimates of UGX.15Bn, only UGX5.3Bn was collected, representing a performance of only 35%. \uf0b7 I sampled ten (10) outputs that had been fully quantified worth UGX.22Bn and noted that two outputs worth UGX.3.1Bn were fully implemented, and seven outputs worth UGX.18.9Bn were partially implemented. \uf0b7 I reviewed the progress of enrolment and registration of citizens and noted that approximately 4.3 million Ugandans are still unregistered, and 419,055 have applied, but their applications are still under data processing. It takes an average of 21 days to process an application instead of the expected seven days if NIRA is working efficiently, indicating delays in the process. \uf0b7 I noted that about 1.6 million cards were printed but not issued, and 1.5M of these have been unissued for a period exceeding six months. In addition, about 1.3 million applications were rejected for inaccurate data and errors that need rectification, but NIRA has not notified these clients."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 There was a fire outbreak at Uganda Police\u2019s Garment Factory in Lugogo along Jinja Road, which damaged both equipment and materials, causing an estimated loss of UGX.1.95Bn. An investigation into the cause and extent of the fire's damage is yet to be concluded. \uf0b7 I reviewed public land management and noted that UPF land at Kabalagala, Nakawa and Pallisa is encumbered, which poses a risk of loss of land. A number of land parcels owned by UPF are not titled. \uf0b7 There is unclear ownership of Police land in Naguru arising from a claim for the same land by M/s Oscar Industries Ltd. \uf0b7 Whereas the Government leased land to UNAFRI for setting up their operations, the agency has since failed to develop the land and has subleased the land to Yuasa and Future group car bonds while the structures are being rented out to individuals for revenue. \uf0b7 I noted deficiencies in the ICT Governance structures. The ICT department is understaffed, and there is no IT risk management framework, risk register and business continuity plan. \uf0b7 I noted that UPF does not adequately budget for liabilities arising from compensations and court awards. There were delays in the settlement of court awards, with some not settled for over 10 years. UPF does not maintain a comprehensive and detailed register of all cases for compensation and court awards.", null], ["20.", "National Identification and Registration Authority (NIRA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.62.62Bn, only UGX.57.27Bn was spent by NIRA resulting in an unspent balance of UGX.5.34Bn representing an absorption level of 91.46%. \uf0b7 Out of the budgeted funds of UGX.75.02Bn, only UGX.62.62Bn was warranted, resulting in a shortfall of UGX12.4Bn, which represents 16.5% of the approved budget. \uf0b7 Out of the total approved NTR estimates of UGX.15Bn, only UGX5.3Bn was collected, representing a performance of only 35%. \uf0b7 I sampled ten (10) outputs that had been fully quantified worth UGX.22Bn and noted that two outputs worth UGX.3.1Bn were fully implemented, and seven outputs worth UGX.18.9Bn were partially implemented. \uf0b7 I reviewed the progress of enrolment and registration of citizens and noted that approximately 4.3 million Ugandans are still unregistered, and 419,055 have applied, but their applications are still under data processing. It takes an average of 21 days to process an application instead of the expected seven days if NIRA is working efficiently, indicating delays in the process. \uf0b7 I noted that about 1.6 million cards were printed but not issued, and 1.5M of these have been unissued for a period exceeding six months. In addition, about 1.3 million applications were rejected for inaccurate data and errors that need rectification, but NIRA has not notified these clients."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "377", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that there were challenges with the registration of minors, including registration of births outside of homes. The challenges were; the capture of incorrect and incomplete information and cultural practices of not naming children immediately at birth", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I observed that there was no harmonization and interface of NIRA systems with other government agencies and enterprises.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted congestion at registration and card issuance centres especially in the Kampala metropolitan area, with over 41% of total issued cards being issued within this area.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted challenges in customer service management, such as lack of dedicated staff to handle customer complaints, staff deployed in the call centre not being trained in customer service, and lack of a manual or automated register of complaints received from walk-ins to enable their tracking up to their resolution, no dedicated staff to handle online platforms and no support offered for clients who seek clarification during weekends and on days when there are national events at Kololo airstrip.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- There were weaknesses noted in the management of the joint venture arrangement with USPC, including; failure to issue call-off orders for blank cards, delays in implementing and installing new systems under the joint venture and irregular pricing of supplies and services under the joint venture.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, among others which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted a number of governance issues related to the management of ICT investments, including understaffing of the ICT department, no approved IT risk management framework/policy at the entity, no risk register, and no approved business continuity plan and disaster recovery in place.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I assessed the road map for the Mass Registration and Mass Renewal of National IDs and noted that there was no clear implementation strategy on when the new IDs are to be rolled out during the mass renewal and mass registration, major contracts for supplying the blank cards, IT systems, equipment and staff to manage the exercise were yet to be rolled out.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted Non-Compliance aspects in the acquisition of ICT solutions and equipment, such as the development of a website with online services without clearance from NITA-U, an online booking system and website developed without business cases, an online booking system not being utilized by the entity and some modules not being used by the entity such as the alien registration, verification of Payment Registration Numbers (PRNs) and ID renewal modules under the NSIS, the electronic data storage for Human Resource Management Information System and the registration module for CRIMS.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I observed that 85 IT systems or hardware equipment had exceeded the recommended five years of useful life and were due for disposal.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n378", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", null], ["21.", "Amnesty Commission Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.3.3Bn, only UGX.3.01Bn was received, representing a performance of 93% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Commission\u2019s four outputs and noted that; one (1) output was fully implemented, while three (3) were partially implemented. \uf0b7 I reviewed the entity\u2019s payments and noted that UGX.81,898,396 related to prior year invoices that were not declared as arrears in the financial statements for the year ended 30th June 2021 and thus not budgeted to be paid in the year under audit."], ["", "SECURITY SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", null], ["21.", "Amnesty Commission Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.3.3Bn, only UGX.3.01Bn was received, representing a performance of 93% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Commission\u2019s four outputs and noted that; one (1) output was fully implemented, while three (3) were partially implemented. \uf0b7 I reviewed the entity\u2019s payments and noted that UGX.81,898,396 related to prior year invoices that were not declared as arrears in the financial statements for the year ended 30th June 2021 and thus not budgeted to be paid in the year under audit."], ["", "SECURITY SECTOR", ""], ["1.", "Ministry of  Kampala Capital City and Metropolitan Affairs (MKCC&MA) Opinion Unqualified", "\uf0b7 The Ministry had a budget of UGX4.5bn which was all warranted. Out of this UGX.4.16Bn was utilized representing an absorption level of 92%. The un-utilized funds UGX.34Bn were meant for recruitment of staff. \uf0b7 I noted that that the entity did not provide performance indicators in the work plans and as a result it was not possible to assess the extent to which planned activities were implemented. \uf0b7 The Ministry had challenges of office space and significant staffing gaps. During the year the ministry was only housed by the Office of the president. \uf0b7 In regard to staffing, out of the approved staff establishment of 50 employees, 23 positions were filled leaving 27 vacancies unfilled representing a staffing gap of 54%."], ["2.", "National Enterprise Corporation (NEC) Agro SMSC LTD Opinion Unqualified", "\uf0b7 NEC AGRO SMC LTD had an operating margin of 7.4% which is below the 15% recommended threshold. This performance was also below the 8.3% realized in the previous year 2020/21. \uf0b7 For the year under review, NEC Agro SMC LTD posted a return on assets of 19% down from 21.6% posted in the previous year, representing a reduction in ROA of 12%. \uf0b7 I noted that the company had a current ratio of 10.7 for the year under review which was above the desirable ratio of 1.5. This implies that the company is not facing liquidity problems. I further noted that the current ratio for the year increased by 51% from a ratio of 7.1 recorded in the previous year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "379", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that despite the company making a profit of UGX.1,638,416,786 in the year under review and UGX.1,470,968,482 in the previous financial year, the company did not propose any dividend pay-out as a form of return on Government investment. I further noted that the Company has not paid any dividends to Government for the previous years.", null], ["3.", "Kiira Motors Corporation. Opinion Unqualified", "\uf0b7 KMC had an approved budget of UGX.218,200,839,000 which was all availed during the year. Out of this, the entity absorbed UGX.65,215,742,112 which was only 30% of the funds availed. This affected the implementation of planned activities (all the three outputs planned for the year were partially implemented). \uf0b7 The entity had an un-recovered long outstanding receivable of UGX.8,489,374,688 from Makerere University which remained outstanding for more than eight years. \uf0b7 The entity bought 518 hectares of land without notifying Uganda Land Commission and without obtaining approval for purpose of the land from the Uganda land Commission which contravened Section 49 (b) of the Land Act. I further observed that part of this land had encumbrances in form of squatters. \uf0b7 KMC does not have adequate ICT business continuity and disaster recovery measures in the event of ICT systems failure and disruptions."], ["4.", "Presidential Initiative on Banana Industrial Development (PIBID). 2020/2021 Opinion Disclaimer", "\uf0b7 Whereas a Trial Balance was presented in the financial statements as the basis for the account balances disclosed, I noted that the ledgers required to show the build-up of figures in the Trial Balance were incomplete. I further noted that the expenditure ledgers for Government subvention funds were inconsistent with the ones used to record expenditure of revenue from sales. I was therefore unable to confirm the correctness of the build-up of the figures in the Trial Balance, which was the basis for preparation and presentation of the financial statements. \uf0b7 I reviewed the statement of cash flows and noted figures in several account areas totalling to UGX.11Bn that were inconsistent with the statement of financial performance and were not supported with ledgers. I could not carry out reconciliations between the figures in the Statement of Financial Performance and those in the statement of cash flows due lack of proper underlying records. As a result, I could not verify the accuracy of the figures reported in the statement of cash flows and the statement of financial performance. \uf0b7 A review of the summary of Budget Performance and the Statement of Appropriation Account (Based on Nature of Expenditure) indicates that the company spent UGX.1.213Bn on fixed assets during the financial year. However, a review of the additions in the schedule of fixed assets, indicated that UGX.2.025Bn was spent on asset additions during the year. This led to a discrepancy of UGX.812Mn between the summary of budget performance and the statement of appropriation, and the fixed asset schedule amount in respect of asset additions. I was not provided with ledgers to enable reconciliations of the amounts. These inconsistencies cast doubt on the accuracy of the information presented concerning the expenditure on fixed assets. \uf0b7 I reviewed the NTR estimates, revenue sources, and rates charged at the entity level for the financial year 2020/2021 and noted that out of the UGX.2.757Bn budgeted to be collected in the year under review, only UGX.0.295Bn was collected during the year representing 11% of the budget. Such a performance on NTR collection"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that despite the company making a profit of UGX.1,638,416,786 in the year under review and UGX.1,470,968,482 in the previous financial year, the company did not propose any dividend pay-out as a form of return on Government investment. I further noted that the Company has not paid any dividends to Government for the previous years.", null], ["3.", "Kiira Motors Corporation. Opinion Unqualified", "\uf0b7 KMC had an approved budget of UGX.218,200,839,000 which was all availed during the year. Out of this, the entity absorbed UGX.65,215,742,112 which was only 30% of the funds availed. This affected the implementation of planned activities (all the three outputs planned for the year were partially implemented). \uf0b7 The entity had an un-recovered long outstanding receivable of UGX.8,489,374,688 from Makerere University which remained outstanding for more than eight years. \uf0b7 The entity bought 518 hectares of land without notifying Uganda Land Commission and without obtaining approval for purpose of the land from the Uganda land Commission which contravened Section 49 (b) of the Land Act. I further observed that part of this land had encumbrances in form of squatters. \uf0b7 KMC does not have adequate ICT business continuity and disaster recovery measures in the event of ICT systems failure and disruptions."], ["4.", "Presidential Initiative on Banana Industrial Development (PIBID). 2020/2021 Opinion Disclaimer", "\uf0b7 Whereas a Trial Balance was presented in the financial statements as the basis for the account balances disclosed, I noted that the ledgers required to show the build-up of figures in the Trial Balance were incomplete. I further noted that the expenditure ledgers for Government subvention funds were inconsistent with the ones used to record expenditure of revenue from sales. I was therefore unable to confirm the correctness of the build-up of the figures in the Trial Balance, which was the basis for preparation and presentation of the financial statements. \uf0b7 I reviewed the statement of cash flows and noted figures in several account areas totalling to UGX.11Bn that were inconsistent with the statement of financial performance and were not supported with ledgers. I could not carry out reconciliations between the figures in the Statement of Financial Performance and those in the statement of cash flows due lack of proper underlying records. As a result, I could not verify the accuracy of the figures reported in the statement of cash flows and the statement of financial performance. \uf0b7 A review of the summary of Budget Performance and the Statement of Appropriation Account (Based on Nature of Expenditure) indicates that the company spent UGX.1.213Bn on fixed assets during the financial year. However, a review of the additions in the schedule of fixed assets, indicated that UGX.2.025Bn was spent on asset additions during the year. This led to a discrepancy of UGX.812Mn between the summary of budget performance and the statement of appropriation, and the fixed asset schedule amount in respect of asset additions. I was not provided with ledgers to enable reconciliations of the amounts. These inconsistencies cast doubt on the accuracy of the information presented concerning the expenditure on fixed assets. \uf0b7 I reviewed the NTR estimates, revenue sources, and rates charged at the entity level for the financial year 2020/2021 and noted that out of the UGX.2.757Bn budgeted to be collected in the year under review, only UGX.0.295Bn was collected during the year representing 11% of the budget. Such a performance on NTR collection"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "380", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "implies a significant failure of revenue collection strategies employed by the institution which may impact its sustainability. \uf0b7 It was further allocated supplementary funding of UGX.527.8Mn for the PRESIDE research project, of which UGX.343.9Mn was received during the financial year and the balance received shortly after the close the financial year as a result, out of the 23 outputs assessed, 14 outputs representing 61% were fully implemented and 6 outputs representing 26% were partially implemented and 3 outputs representing 13% were not implemented. Failure tp fully implement planned activities may lead to inability to attain the intended project objectives. \uf0b7 PBID has a secondary processing plant, which turns matooke chips into matooke flour with a capacity of 1 tonne per hour. During the audit, I was not provided with details of output during the period, but my anaysis of revenue reported during the year shows only UGX.295Mn was attained against a budget of UGX.2.757Bn. This implies the plant is grossly under utilised. \uf0b7 Of the UGX.295Mn that was reported as collections from operations, only UGX.99Mn was banked. Out of the unbanked revenue of UGX.196Mn, only UGX.153.9Mn was accounted for in form of cash payments leaving a balance of UGX.42Mn unaccounted for. There is a risk that this amount was not put to proper use. \uf0b7 PIBID lacked land titles for its land at Sanga (approximately 50 acres) and land located at Kyamuhanga (approximately 4 acres) exposing the land to the risk of encroachment and land grabbing. \uf0b7 PIBID does not have an approved salary structure on which it pays individual staff. It should be noted that this issue has been re-occurring and Management has not taken action. \uf0b7 Contracts totalling UGX.1.228Bn were signed by the entity without the approval of the Solicitor General contrary to Article 119 of the Constitution of the Republic of Uganda 1995 (as amended). This exposes government to risks of unfavaourable contractual terms and potential loss.", null], ["5.", "Uganda National Council for Science and Technology (UNCST) Opinion Unqualified", "\uf0b7 I reviewed the approved budget for the financial year 2021/2022 and noted that the entity had a revenue budget of UGX.43.14Bn during the year under review. By the end of the year only UGX.29.10Bn had been realized, representing a performance of 32.9% of the target \uf0b7 I noted that the entity only had a budget of UGX5.5bn for land purchase during the period under review, but went ahead and spent UGX.8.5bn resulting in an irregular over payment of UGX.3bn. \uf0b7 The Uganda Land Commission was not involved in the procurement of the land since the entity did not obtain any approvals from ULC as required. Similarly, the title of the land was not transferred to the names of ULC by Management as required by the land Act. \uf0b7 Out of the approved staff structure of 70 positions, 55 were filled leaving 15 positions unfilled."], ["6.", "National Enterprise Corporation (NEC) Farm Katonga. Opinion", "\uf0b7 I noted that the Company has an operating margin of 7.1%, which is below 15% which is generally recommended. The current year operating ratio however is 5.9% above the ratio of the previous year 2020/2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "implies a significant failure of revenue collection strategies employed by the institution which may impact its sustainability. \uf0b7 It was further allocated supplementary funding of UGX.527.8Mn for the PRESIDE research project, of which UGX.343.9Mn was received during the financial year and the balance received shortly after the close the financial year as a result, out of the 23 outputs assessed, 14 outputs representing 61% were fully implemented and 6 outputs representing 26% were partially implemented and 3 outputs representing 13% were not implemented. Failure tp fully implement planned activities may lead to inability to attain the intended project objectives. \uf0b7 PBID has a secondary processing plant, which turns matooke chips into matooke flour with a capacity of 1 tonne per hour. During the audit, I was not provided with details of output during the period, but my anaysis of revenue reported during the year shows only UGX.295Mn was attained against a budget of UGX.2.757Bn. This implies the plant is grossly under utilised. \uf0b7 Of the UGX.295Mn that was reported as collections from operations, only UGX.99Mn was banked. Out of the unbanked revenue of UGX.196Mn, only UGX.153.9Mn was accounted for in form of cash payments leaving a balance of UGX.42Mn unaccounted for. There is a risk that this amount was not put to proper use. \uf0b7 PIBID lacked land titles for its land at Sanga (approximately 50 acres) and land located at Kyamuhanga (approximately 4 acres) exposing the land to the risk of encroachment and land grabbing. \uf0b7 PIBID does not have an approved salary structure on which it pays individual staff. It should be noted that this issue has been re-occurring and Management has not taken action. \uf0b7 Contracts totalling UGX.1.228Bn were signed by the entity without the approval of the Solicitor General contrary to Article 119 of the Constitution of the Republic of Uganda 1995 (as amended). This exposes government to risks of unfavaourable contractual terms and potential loss.", null], ["5.", "Uganda National Council for Science and Technology (UNCST) Opinion Unqualified", "\uf0b7 I reviewed the approved budget for the financial year 2021/2022 and noted that the entity had a revenue budget of UGX.43.14Bn during the year under review. By the end of the year only UGX.29.10Bn had been realized, representing a performance of 32.9% of the target \uf0b7 I noted that the entity only had a budget of UGX5.5bn for land purchase during the period under review, but went ahead and spent UGX.8.5bn resulting in an irregular over payment of UGX.3bn. \uf0b7 The Uganda Land Commission was not involved in the procurement of the land since the entity did not obtain any approvals from ULC as required. Similarly, the title of the land was not transferred to the names of ULC by Management as required by the land Act. \uf0b7 Out of the approved staff structure of 70 positions, 55 were filled leaving 15 positions unfilled."], ["6.", "National Enterprise Corporation (NEC) Farm Katonga. Opinion", "\uf0b7 I noted that the Company has an operating margin of 7.1%, which is below 15% which is generally recommended. The current year operating ratio however is 5.9% above the ratio of the previous year 2020/2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "381", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that the entity made profits of UGX. 253,263,582 after tax in the year under review up from UGX.32,789,541 realized in the previous year representing a rise in profits of 672.4%. Despite the performance, the entity still had negative retained earnings of UGX. 1,558,748,753 as at the end of the financial year. \uf0b7 Return on Assets; Although the return on assets for the entity increased to 2.6% from 0.4% recorded in the previous year, the return was still very low."], ["7.", "National Enterprise Corporation (NEC) Headquarter Opinion Unqualified", "\uf0b7 I noted that the National Enterprise Corporation had not fully automated its financial production and reporting processes. Financial Statements were still being produced in a manual form. \uf0b7 I noted that out of the 26 staffs the entity has twenty-two (22) staffs only leaving a balance of four (4) positions unfilled. The four unfilled positions included key positions such as the Chief Accountant."], ["8.", "National Enterprise Corporation (NEC) Luwero Industries Limited. Opinion Unqualified", "\uf0b7 Included in the statement of financial position is a long-term outstanding trade debtors total of UGX.4,319,714,000 expected from NEC Uzima being an advance for acquisition and installation of a new watering line. However, I was not availed a plan of recovery or any initiatives taken by management to recover the funds. \uf0b7 I noted that the company had a current ratio of 20.3 for the year under review which was above the desirable ratio of 1.5. I further noted that the current ratio for the year increased by 71% from a ratio of 11.9 recorded in the previous year. \uf0b7 I noted that despite the company making a profit of UGX.7.882BN in the current year and UGX.3.682BN in the previous financial year, the company did not propose any dividend pay-outs as a form of return on Government investment. I further noted that the Enterprise/Company has not paid any dividends to government for the previous years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that the entity made profits of UGX. 253,263,582 after tax in the year under review up from UGX.32,789,541 realized in the previous year representing a rise in profits of 672.4%. Despite the performance, the entity still had negative retained earnings of UGX. 1,558,748,753 as at the end of the financial year. \uf0b7 Return on Assets; Although the return on assets for the entity increased to 2.6% from 0.4% recorded in the previous year, the return was still very low."], ["7.", "National Enterprise Corporation (NEC) Headquarter Opinion Unqualified", "\uf0b7 I noted that the National Enterprise Corporation had not fully automated its financial production and reporting processes. Financial Statements were still being produced in a manual form. \uf0b7 I noted that out of the 26 staffs the entity has twenty-two (22) staffs only leaving a balance of four (4) positions unfilled. The four unfilled positions included key positions such as the Chief Accountant."], ["8.", "National Enterprise Corporation (NEC) Luwero Industries Limited. Opinion Unqualified", "\uf0b7 Included in the statement of financial position is a long-term outstanding trade debtors total of UGX.4,319,714,000 expected from NEC Uzima being an advance for acquisition and installation of a new watering line. However, I was not availed a plan of recovery or any initiatives taken by management to recover the funds. \uf0b7 I noted that the company had a current ratio of 20.3 for the year under review which was above the desirable ratio of 1.5. I further noted that the current ratio for the year increased by 71% from a ratio of 11.9 recorded in the previous year. \uf0b7 I noted that despite the company making a profit of UGX.7.882BN in the current year and UGX.3.682BN in the previous financial year, the company did not propose any dividend pay-outs as a form of return on Government investment. I further noted that the Enterprise/Company has not paid any dividends to government for the previous years."], ["9.", "National Enterprise Corporation (NEC) Uzima Ltd Opinion Unqualified", "\uf0b7 The Company has an operating margin of 6.2% which is below 15% and below the 32% realized in the previous year 2020/21 \uf0b7 The company posted a return on assets of only 1.9% from 12.1% posted in the previous year, representing a reduction in ROA of 10% \uf0b7 The company had a debt ratio of 55% as at the end of the financial year. In comparison with the previous year, the debt ratio was 53.5% indicating a rise of 1.5% in the debt ratio over the one-year period. \uf0b7 I noted that despite the company making a profit of UGX.191 million during the year under review with a positive retained earnings totalling to UGX.103 million, the company did not propose any dividend pay-out as a form of return on Government investment"], ["10.", "National Enterprise Corporation - Construction, Works and Engineering Ltd 2020/21", "\uf0b7 The Company has an operating margin of 6.2% which is below 15% and below the 32% realized in the previous year 2020/21"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "382", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The company posted a return on assets of only 1.9% from 12.1% posted in the previous year, representing a reduction in ROA of 10% \uf0b7 The company had a debt ratio of 55% as at the end of the financial year. In comparison with the previous year, the debt ratio was 53.5% indicating a rise of 1.5% in the debt ratio over the one-year period. \uf0b7 I noted that despite the company making a profit of UGX.191 million during the year under review with a positive retained earnings totalling to UGX.103 million, the company did not propose any dividend pay-out as a form of return on Government investment"], ["11.", "Uganda Air Cargo Corporation (UACC) Opinion Unqualified", "\uf0b7 The Corporation has long outstanding receivables amounting to UGX.21,530,187,266. Of this, over UGX.8,267,011,797 representing 38.4% has been outstanding for a period of more than five (5) years. \uf0b7 The Corporation continued to make losses posting a loss of UGX 9.04Bn in the current year. Similarly, the Corporation\u2019s liquidity and gearing position were below the desirable level which is an indicator that the Corporation is still not performing well financially. \uf0b7 The Corporation currently has no Board to oversee its operations after the old Board expired on 30th June 2022."], ["12.", "State House. Opinion Unqualified", "\uf0b7 I noted that the Entity planned to collect NTR of 0.12Bn however by the end of the year 0.24Bn had been realised. I further noted that the entity had a budget for GOU funds of UGX 653Bn which was all warranted and absorbed. \uf0b7 I assessed the implementation of a sample of fourteen (14) outputs with a total of forty-six (46) activities worth UGX.408.6Bn and noted that nine (9) outputs with nineteen (19) activities worth UGX.149.2Bn were fully implemented, while five (5) outputs with twenty-seven (27) activities worth UGX.259.4Bn were partially implemented. \uf0b7 I noted that State House had un-titled properties for eighteen 18 (State lodges) under its ownership. \uf0b7 A review of the Board of survey reports for the period ending June 2021, and the assets register revealed that various assorted ICT Equipment exceeded the recommended useful life and should have been disposed of which was not done. \uf0b7 The entity did not have an approved IT Risk Management Framework/Policy and Risk Register which affects the entity\u2019s ability to identify or detect IT related risks which can lead to failures of information systems."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The company posted a return on assets of only 1.9% from 12.1% posted in the previous year, representing a reduction in ROA of 10% \uf0b7 The company had a debt ratio of 55% as at the end of the financial year. In comparison with the previous year, the debt ratio was 53.5% indicating a rise of 1.5% in the debt ratio over the one-year period. \uf0b7 I noted that despite the company making a profit of UGX.191 million during the year under review with a positive retained earnings totalling to UGX.103 million, the company did not propose any dividend pay-out as a form of return on Government investment"], ["11.", "Uganda Air Cargo Corporation (UACC) Opinion Unqualified", "\uf0b7 The Corporation has long outstanding receivables amounting to UGX.21,530,187,266. Of this, over UGX.8,267,011,797 representing 38.4% has been outstanding for a period of more than five (5) years. \uf0b7 The Corporation continued to make losses posting a loss of UGX 9.04Bn in the current year. Similarly, the Corporation\u2019s liquidity and gearing position were below the desirable level which is an indicator that the Corporation is still not performing well financially. \uf0b7 The Corporation currently has no Board to oversee its operations after the old Board expired on 30th June 2022."], ["12.", "State House. Opinion Unqualified", "\uf0b7 I noted that the Entity planned to collect NTR of 0.12Bn however by the end of the year 0.24Bn had been realised. I further noted that the entity had a budget for GOU funds of UGX 653Bn which was all warranted and absorbed. \uf0b7 I assessed the implementation of a sample of fourteen (14) outputs with a total of forty-six (46) activities worth UGX.408.6Bn and noted that nine (9) outputs with nineteen (19) activities worth UGX.149.2Bn were fully implemented, while five (5) outputs with twenty-seven (27) activities worth UGX.259.4Bn were partially implemented. \uf0b7 I noted that State House had un-titled properties for eighteen 18 (State lodges) under its ownership. \uf0b7 A review of the Board of survey reports for the period ending June 2021, and the assets register revealed that various assorted ICT Equipment exceeded the recommended useful life and should have been disposed of which was not done. \uf0b7 The entity did not have an approved IT Risk Management Framework/Policy and Risk Register which affects the entity\u2019s ability to identify or detect IT related risks which can lead to failures of information systems."], ["13.", "Office of the President Opinion Unqualified", "\uf0b7 I noted that the entity was supposed to receive UGX.559,045,484,390 out of which UGX.555,960,866,639 was warranted, resulting in a shortfall of UGX.3,084,617,751. The shortfall represents 0.55% of the approved budget. Out of the total warrants of UGX.555,960,866,639 received during the financial year UGX.554,639,945,166 was absorbed by the Entity resulting in an unspent balance of UGX.1,320,921,473 representing an absorption level of 99.9%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "383", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I sampled ten (10) outputs that had been fully quantified with a total of fifty-five (55) activities worth UGX.79.38Bn and noted that Four (4) outputs worth UGX.42.08Bn were fully implemented, five (5) outputs worth UGX.32.7Bn were partially implemented while one (1) output with two (2) activities worth 1.56Bn was not implemented at all. \uf0b7 I noted that 46 out of the 62 pieces of land owned by the entity did not have titles while titles for 10 Pieces of land measuring approximately 6.82589 hectares were not transferred into the names of the Uganda Land Commission. \uf0b7 I noted that at the end of the year the entity had outstanding domestic arrears of UGX.31.8Bn. \uf0b7 A review of the Entity\u2019s current staffing levels revealed that out of the total of 737 positions, 298 were filled leaving 439 positions vacant representing 40% staffing levels. \uf0b7 I noted shortcomings in the management of the entities ICT function which included failure to dispose of obsolete assets, Non-compliance with NITAU requirements among others.", null], ["14.", "Ministry of Defence and Veteran Affairs (MoDVA). Opinion Unqualified", "\uf0b7 The entity had an NTR estimate of UGX 0.70Bn and by the end of the year UGX. 1.2Bn had been collected representing a performance of 175% \uf0b7 The entity had a total budget of UGX.4,168,226,754,316 which was all warranted. Out of this, UGX. 4.167Tn was spent by the entity resulting in an unspent balance of UGX.1,236,047,040 representing an absorption level of 99.9%. \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. \uf0b7 I noted that all land measuring approximately 7,562.072 hectares were not recorded in the entity land/assets register. I further noted that all land measuring approximately 7,562.0722 hectares were not recorded in the GFMIS fixed assets module of IFMS as required by the Treasury Instructions. \uf0b7 I noted that 20 pieces of land measuring approximately 12,534.378 hectares had encumbrances in the form of encroachment. In addition, 31 pieces of land measuring approximately 15,585.337 hectares did not have land titles. \uf0b7 The entity had domestic arrears amounting to UGX 314,062,612,228 as at 30th June 2022. \uf0b7 I reviewed the Management of ICT systems and noted shortcomings for example; 13 IT systems/equipment were procured at a cost of UGX. 0.872,786,264 without clearance from NITA-U, the entity signed contracts worth 0.711Bn without clearance from Attorney General, and 5 IT projects worth 0.872Bn were not implemented within the required timelines, lack of business continuity plan, lack of ICT steering committee among others. \uf0b7 I noted delayed completion of the UPDF National Referral Hospital at Lower Mbuya which resulted in delayed service delivery. \uf0b7 I noted delayed compensation of court awards where in some cases the ministry had taken more than five (5) years to effect compensations. In addition, the Ministry did not have a comprehensive register of court awards and compensations made and outstanding."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I sampled ten (10) outputs that had been fully quantified with a total of fifty-five (55) activities worth UGX.79.38Bn and noted that Four (4) outputs worth UGX.42.08Bn were fully implemented, five (5) outputs worth UGX.32.7Bn were partially implemented while one (1) output with two (2) activities worth 1.56Bn was not implemented at all. \uf0b7 I noted that 46 out of the 62 pieces of land owned by the entity did not have titles while titles for 10 Pieces of land measuring approximately 6.82589 hectares were not transferred into the names of the Uganda Land Commission. \uf0b7 I noted that at the end of the year the entity had outstanding domestic arrears of UGX.31.8Bn. \uf0b7 A review of the Entity\u2019s current staffing levels revealed that out of the total of 737 positions, 298 were filled leaving 439 positions vacant representing 40% staffing levels. \uf0b7 I noted shortcomings in the management of the entities ICT function which included failure to dispose of obsolete assets, Non-compliance with NITAU requirements among others.", null], ["14.", "Ministry of Defence and Veteran Affairs (MoDVA). Opinion Unqualified", "\uf0b7 The entity had an NTR estimate of UGX 0.70Bn and by the end of the year UGX. 1.2Bn had been collected representing a performance of 175% \uf0b7 The entity had a total budget of UGX.4,168,226,754,316 which was all warranted. Out of this, UGX. 4.167Tn was spent by the entity resulting in an unspent balance of UGX.1,236,047,040 representing an absorption level of 99.9%. \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. \uf0b7 I noted that all land measuring approximately 7,562.072 hectares were not recorded in the entity land/assets register. I further noted that all land measuring approximately 7,562.0722 hectares were not recorded in the GFMIS fixed assets module of IFMS as required by the Treasury Instructions. \uf0b7 I noted that 20 pieces of land measuring approximately 12,534.378 hectares had encumbrances in the form of encroachment. In addition, 31 pieces of land measuring approximately 15,585.337 hectares did not have land titles. \uf0b7 The entity had domestic arrears amounting to UGX 314,062,612,228 as at 30th June 2022. \uf0b7 I reviewed the Management of ICT systems and noted shortcomings for example; 13 IT systems/equipment were procured at a cost of UGX. 0.872,786,264 without clearance from NITA-U, the entity signed contracts worth 0.711Bn without clearance from Attorney General, and 5 IT projects worth 0.872Bn were not implemented within the required timelines, lack of business continuity plan, lack of ICT steering committee among others. \uf0b7 I noted delayed completion of the UPDF National Referral Hospital at Lower Mbuya which resulted in delayed service delivery. \uf0b7 I noted delayed compensation of court awards where in some cases the ministry had taken more than five (5) years to effect compensations. In addition, the Ministry did not have a comprehensive register of court awards and compensations made and outstanding."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "384", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "PUBLIC SECTOR MANAGEMENT SECTOR", ""], ["1.", "Development Response to Displacement Impact Project(DRDIP) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.245.88Bn received during the financial year, the project submitted invoices totalling UGX.237.83Bn resulting in un-utilised warrants of UGX.8.05Bn representing an absorption level of 96.72%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of eighteen (18) activities worth UGX.237.8Bn and noted that; One (1) output with seven (7) activities and expenditure worth UGX.13.799Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.224Bn were partially implemented. Out of the eleven (11) activities, the entity fully implemented seven (7) activities; two (2) activities were partially implemented, while three (3) activities remained unimplemented. \uf0b7 I noted that the project continued to cumulatively withdraw and disburse funds to the different subgroups in the implementing districts. This currently stands at UGX.536.62Bn. However, only UGX.363.19Bn (67.6%) has been utilised and accounted for. The balance of UGX.173.43Bn (32%) remained unutilised and on the bank accounts for the different subgroups. \uf0b7 I reviewed the project's performance against the results framework and observed that the project had achieved year four performance targets for nineteen (19) of the twenty-six (26) performance indicators representing 95%. However, seven (7) performance indicators in the project year three targets were not achieved. \uf0b7 I noted that the implementing partners lacked tangible achievement in implementing their target activities in component 2 across all the districts due to the late engagement process of the implementing partners by DRDIP management and the six months suspension by the IGG. Additionally, the funds to the implementing partners only covered the labour training arrangements but did not consider the operational costs like fuel/ transport logistics. \uf0b7 The project had an indicative planning figure of UGX.6.4Bn for implementing traditional and non-traditional livelihoods but did not disburse funds to appraised micro-projects for the year under review. I also noted that the project had not embarked on the procurement/ engagement process of the Capacity-Building Partners (CBPs) \uf0b7 I noted that the project had outstanding commitments to the tune of UGX. 62,171,493 at the year-end. \uf0b7 I noted that the DRDIP MIS was not yet integrated with other IT systems as required by the Project Implementation Manual. The un-integrated systems include; the Integrated Financial Management System (IFMS), OPM Geographical MIS used for monitoring and evaluation of government interventions across the country and the beneficiary registry in the Ministry of Gender."], ["2.", "The New Vision printing and Publishing company Limited Opinion Unqualified", "\uf0b7 New Vision Printing and Publishing Company Limited market capitalisation of UGX 12,240 million was significantly lower than the carrying amount of the company\u2019s net assets of UGX 65,039 million as at 30th June 2021 which is an indicator of impairment of the Company\u2019s tangible non-current assets. In accordance with IAS 36 Impairment of Assets, an impairment assessment was done on the company\u2019s non-current assets and no reportable exception was found."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "PUBLIC SECTOR MANAGEMENT SECTOR", ""], ["1.", "Development Response to Displacement Impact Project(DRDIP) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.245.88Bn received during the financial year, the project submitted invoices totalling UGX.237.83Bn resulting in un-utilised warrants of UGX.8.05Bn representing an absorption level of 96.72%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of eighteen (18) activities worth UGX.237.8Bn and noted that; One (1) output with seven (7) activities and expenditure worth UGX.13.799Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.224Bn were partially implemented. Out of the eleven (11) activities, the entity fully implemented seven (7) activities; two (2) activities were partially implemented, while three (3) activities remained unimplemented. \uf0b7 I noted that the project continued to cumulatively withdraw and disburse funds to the different subgroups in the implementing districts. This currently stands at UGX.536.62Bn. However, only UGX.363.19Bn (67.6%) has been utilised and accounted for. The balance of UGX.173.43Bn (32%) remained unutilised and on the bank accounts for the different subgroups. \uf0b7 I reviewed the project's performance against the results framework and observed that the project had achieved year four performance targets for nineteen (19) of the twenty-six (26) performance indicators representing 95%. However, seven (7) performance indicators in the project year three targets were not achieved. \uf0b7 I noted that the implementing partners lacked tangible achievement in implementing their target activities in component 2 across all the districts due to the late engagement process of the implementing partners by DRDIP management and the six months suspension by the IGG. Additionally, the funds to the implementing partners only covered the labour training arrangements but did not consider the operational costs like fuel/ transport logistics. \uf0b7 The project had an indicative planning figure of UGX.6.4Bn for implementing traditional and non-traditional livelihoods but did not disburse funds to appraised micro-projects for the year under review. I also noted that the project had not embarked on the procurement/ engagement process of the Capacity-Building Partners (CBPs) \uf0b7 I noted that the project had outstanding commitments to the tune of UGX. 62,171,493 at the year-end. \uf0b7 I noted that the DRDIP MIS was not yet integrated with other IT systems as required by the Project Implementation Manual. The un-integrated systems include; the Integrated Financial Management System (IFMS), OPM Geographical MIS used for monitoring and evaluation of government interventions across the country and the beneficiary registry in the Ministry of Gender."], ["2.", "The New Vision printing and Publishing company Limited Opinion Unqualified", "\uf0b7 New Vision Printing and Publishing Company Limited market capitalisation of UGX 12,240 million was significantly lower than the carrying amount of the company\u2019s net assets of UGX 65,039 million as at 30th June 2021 which is an indicator of impairment of the Company\u2019s tangible non-current assets. In accordance with IAS 36 Impairment of Assets, an impairment assessment was done on the company\u2019s non-current assets and no reportable exception was found."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "385", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The company had trade and other receivables of UGX 32.8 billion as at 30th June 2022 compared to UGX 32.4 billion of the previous period (2021) and expected credit losses of UGX 3.37 billion (2021: UGX 3.2 billion) as at 30th June 2022. Management performed the impairment assessment of trade receivables and other receivables using its own expected credit loss model. I however noted challenges with the expected credit loss model, like a lack of integration of the risk management framework into the financial reporting system, the different users of the model, were not trained on how to use the model and there were inconsistencies in the source of data for the model.", null], ["3.", "Uganda Printing and Publishing Corporation Opinion Qualified", "\uf0b7 The Statement of Financial Position as at 30th June, 2022 reported the UPPC Investment in the Joint Venture (Uganda Security Printing Company Limited) at a cost of UGX.9.097Bn as valued by 30th June, 2020 but did not use the equity method as required by IFRS 11- Joint arrangements implying that the statement is misstated and misleading to the users. \uf0b7 I noted that whereas the Tax records as per URA revealed a tax liability figure of UGX.1.609Bn, the Financial Statements disclosed only UGX.1.148Bn resulting in a variance of UGX.0.461Bn \uf0b7 I noted that debtors worth UGX.3.76Bn have been outstanding for a period ranging between 361 days to 1800 days contrary to best practice thus limiting the availability of funds for UPPC activities. \uf0b7 Review of the Corporation financial performance revealed a fall in profits of 64.4% from profits of UGX.3.38Bn realized in the previous year, a reduction of 21% on Return on Assets from 26% posted in the previous year, a liquidity ratio of 2.8 implying the Corporation is not efficiently using its current assets and failure to pay any dividend to government for the previous (3) years despite making profits. \uf0b7 I noted that the Corporation did not have a functional Board of directors during the year under review since the tenure for the previous Board had elapsed in October 2021. \uf0b7 Out of the approved staff establishment of 120 staff, only 69 were filled representing 57.5% thereby leaving a staffing gap of 51. \uf0b7 I noted shortcomings in regard to procurement and utilization of IT equipment i.e. IT systems/equipment procured without clearance by NITA-U and neither recorded in the Assets register, failure to accurately record (35) IT assets worth UGX.0.256Bn in the right format, failure to allocate and engrave 25 IT assets to staff in the assets register, lack of specific structures that steer and oversee ICT implementation, non-representation of ICT in top management, lack of an approved IT staff structure, failure by internal Audit to review the various ICT systems and lack of rights to some of the systems, unapproved draft ICT policy, lack of a risk register and lack of a business continuity plan. \uf0b7 I noted that (01) piece of land measuring 1.778 Hectares was disposed of as a contribution to the joint venture with USPC at UGX.9.091Bn below the Chief Government Valuer valuation of UGX.10.6Bn hence causing a financial loss of UGX.1.509Bn to Government and all the 5 pieces of land measuring approximately 1.256 hectares held by the entity valued at UGX4.151Bn were not fully utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The company had trade and other receivables of UGX 32.8 billion as at 30th June 2022 compared to UGX 32.4 billion of the previous period (2021) and expected credit losses of UGX 3.37 billion (2021: UGX 3.2 billion) as at 30th June 2022. Management performed the impairment assessment of trade receivables and other receivables using its own expected credit loss model. I however noted challenges with the expected credit loss model, like a lack of integration of the risk management framework into the financial reporting system, the different users of the model, were not trained on how to use the model and there were inconsistencies in the source of data for the model.", null], ["3.", "Uganda Printing and Publishing Corporation Opinion Qualified", "\uf0b7 The Statement of Financial Position as at 30th June, 2022 reported the UPPC Investment in the Joint Venture (Uganda Security Printing Company Limited) at a cost of UGX.9.097Bn as valued by 30th June, 2020 but did not use the equity method as required by IFRS 11- Joint arrangements implying that the statement is misstated and misleading to the users. \uf0b7 I noted that whereas the Tax records as per URA revealed a tax liability figure of UGX.1.609Bn, the Financial Statements disclosed only UGX.1.148Bn resulting in a variance of UGX.0.461Bn \uf0b7 I noted that debtors worth UGX.3.76Bn have been outstanding for a period ranging between 361 days to 1800 days contrary to best practice thus limiting the availability of funds for UPPC activities. \uf0b7 Review of the Corporation financial performance revealed a fall in profits of 64.4% from profits of UGX.3.38Bn realized in the previous year, a reduction of 21% on Return on Assets from 26% posted in the previous year, a liquidity ratio of 2.8 implying the Corporation is not efficiently using its current assets and failure to pay any dividend to government for the previous (3) years despite making profits. \uf0b7 I noted that the Corporation did not have a functional Board of directors during the year under review since the tenure for the previous Board had elapsed in October 2021. \uf0b7 Out of the approved staff establishment of 120 staff, only 69 were filled representing 57.5% thereby leaving a staffing gap of 51. \uf0b7 I noted shortcomings in regard to procurement and utilization of IT equipment i.e. IT systems/equipment procured without clearance by NITA-U and neither recorded in the Assets register, failure to accurately record (35) IT assets worth UGX.0.256Bn in the right format, failure to allocate and engrave 25 IT assets to staff in the assets register, lack of specific structures that steer and oversee ICT implementation, non-representation of ICT in top management, lack of an approved IT staff structure, failure by internal Audit to review the various ICT systems and lack of rights to some of the systems, unapproved draft ICT policy, lack of a risk register and lack of a business continuity plan. \uf0b7 I noted that (01) piece of land measuring 1.778 Hectares was disposed of as a contribution to the joint venture with USPC at UGX.9.091Bn below the Chief Government Valuer valuation of UGX.10.6Bn hence causing a financial loss of UGX.1.509Bn to Government and all the 5 pieces of land measuring approximately 1.256 hectares held by the entity valued at UGX4.151Bn were not fully utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "386", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Corporation does not have an approved outsourcing policy/framework for received work orders.", null], ["4.", "Markets and Agricultural Trade Improvement Project (MATIP) Opinion Unqualified", "\uf0b7 There was a shortfall in GoU funding amounting to UGX.0.81Bn representing 81% of the budget. Similarly, the programme had a shortfall in releases from external financing amounting to UGX.32.10Bn representing 45% of the approved budget. \uf0b7 The programme failed to absorb UGX.0.27Bn, representing an absorption level of 99%. As a result, I noted that out of the three (3) outputs with nineteen (19) activities worth UGX.37Bn planned for execution, one (1) activity was fully implemented, seven (7) activities were partially implemented, while eleven (11) activities remained unimplemented. \uf0b7 I noted that the programme experienced several challenges in implementing several activities, such as delays in completing some markets/facilities and operationalising constructed markets/facilities activities, which delayed the delivery of services to the citizens."], ["5.", "Ministry of Public Service Opinion 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 entity budgeted to collect NTR of UGX.0.14Bn during the year under review; however, UGX.0.37Bn was collected, representing a performance of 264% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.34.4Bn, out of which UGX.33.3Bn was warranted, resulting in a shortfall of UGX.1.1Bn. The shortfall represents 3.2% of the approved budget. \uf0b7 Out of the total warrants of UGX.33.3Bn received during the financial year, the entity submitted invoices totalling to UGX.31.045Bn resulting in un-utilised warrants of UGX. 2.259Bn representing an absorption level of 93.2%. \uf0b7 I assessed the implementation of a sample of twenty-two (22) outputs that had been fully quantified with a total of one hundred forty-six (146) activities worth UGX.23.63Bn and noted that; three (3) outputs with twelve (12) activities and expenditure worth UGX.10.02Bn were fully implemented. Nineteen (19) outputs with one hundred thirty-four (134) activities worth UGX.13.6Bn were partially implemented. Out of the one hundred thirty-four (134) activities, the entity fully implemented fifty-five (55) activities; fifty-five (55) activities were partially implemented, while twenty- four (24) activities remained unimplemented. \uf0b7 I undertook physical inspections to establish if works/services were delivered. I noted performance gaps and delays in the renovation of Ministry premises; operationalisation of new cities; operations of the civil service college; compliance with service delivery standards; harmonisation of salaries in Government and roll out and implementation of the Human Capital Management System (HCM). \uf0b7 I noted that though the second phase of implementation of the pay policy was scheduled for FYR 2019/20, the MoPS failed to secure a budget allocation with MoFPED for financing pay enhancement. Also, there was no uniform percentage enhancement of the Public officers to benefit from salary enhancement. Additionally, selective enhancement of salaries for cadres like science teachers executing the same job as artisan teachers in public service has further demotivated the workforce."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the Corporation does not have an approved outsourcing policy/framework for received work orders.", null], ["4.", "Markets and Agricultural Trade Improvement Project (MATIP) Opinion Unqualified", "\uf0b7 There was a shortfall in GoU funding amounting to UGX.0.81Bn representing 81% of the budget. Similarly, the programme had a shortfall in releases from external financing amounting to UGX.32.10Bn representing 45% of the approved budget. \uf0b7 The programme failed to absorb UGX.0.27Bn, representing an absorption level of 99%. As a result, I noted that out of the three (3) outputs with nineteen (19) activities worth UGX.37Bn planned for execution, one (1) activity was fully implemented, seven (7) activities were partially implemented, while eleven (11) activities remained unimplemented. \uf0b7 I noted that the programme experienced several challenges in implementing several activities, such as delays in completing some markets/facilities and operationalising constructed markets/facilities activities, which delayed the delivery of services to the citizens."], ["5.", "Ministry of Public Service Opinion 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 entity budgeted to collect NTR of UGX.0.14Bn during the year under review; however, UGX.0.37Bn was collected, representing a performance of 264% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.34.4Bn, out of which UGX.33.3Bn was warranted, resulting in a shortfall of UGX.1.1Bn. The shortfall represents 3.2% of the approved budget. \uf0b7 Out of the total warrants of UGX.33.3Bn received during the financial year, the entity submitted invoices totalling to UGX.31.045Bn resulting in un-utilised warrants of UGX. 2.259Bn representing an absorption level of 93.2%. \uf0b7 I assessed the implementation of a sample of twenty-two (22) outputs that had been fully quantified with a total of one hundred forty-six (146) activities worth UGX.23.63Bn and noted that; three (3) outputs with twelve (12) activities and expenditure worth UGX.10.02Bn were fully implemented. Nineteen (19) outputs with one hundred thirty-four (134) activities worth UGX.13.6Bn were partially implemented. Out of the one hundred thirty-four (134) activities, the entity fully implemented fifty-five (55) activities; fifty-five (55) activities were partially implemented, while twenty- four (24) activities remained unimplemented. \uf0b7 I undertook physical inspections to establish if works/services were delivered. I noted performance gaps and delays in the renovation of Ministry premises; operationalisation of new cities; operations of the civil service college; compliance with service delivery standards; harmonisation of salaries in Government and roll out and implementation of the Human Capital Management System (HCM). \uf0b7 I noted that though the second phase of implementation of the pay policy was scheduled for FYR 2019/20, the MoPS failed to secure a budget allocation with MoFPED for financing pay enhancement. Also, there was no uniform percentage enhancement of the Public officers to benefit from salary enhancement. Additionally, selective enhancement of salaries for cadres like science teachers executing the same job as artisan teachers in public service has further demotivated the workforce."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "387", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that with the demand for wages outpacing the current growth rate of the economy, there is a risk that Government would fall short of: \uf0b7 Servicing the financial implication of the increased pension liability as a result of salary enhancement since pension liability is calculated upon the final salary at retirement; \uf0b7 Delivering quality services in the different sectors to the citizens as a substantial portion of the resources available would be reallocated to servicing the wage requirement. \uf0b7 I noted that the expiry of the five years approved pay targets and principles would elapse in the FYR ended 2022/23. Yet, with the recently concluded budget cycle, no funds were appropriated to enhance the salaries of technical officers in the Public Service in both Central and Local Governments.", null], ["6.", "Local Government Finance Commission Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR but collected UGX.2,360,000.  \uf0b7 There was a shortfall in releases from GoU amounting to UGX.0.44Bn representing 7.57% of the budget. \uf0b7 The Commission failed to spend UGX.0.01Bn, representing an absorption level of 96.81%. As a result, I noted that out of the six (6) outputs with twenty-seven (27) activities worth UGX.1.71Bn assessed; twenty-four (24) activities were fully implemented, three (3) activities were partially implemented while no activity remained unimplemented. \uf0b7 The Commission had outstanding domestic arrears amounting to UGX.349,024,808 at the end of the financial year relating to unremitted cash limits for rent in 2020/2021. \uf0b7 The Commission did not carry out its functions of revenue distribution, revenue maximisation for LGs and budget allocation for LGs for the FYR 2021/2022. \uf0b7 I observed that the Commission failed to coordinate the automation of Revenue management systems in LGs. \uf0b7 I noted that although the Commission had an approved staff structure of sixty-four (64) officers and employees, only thirty-six (36) positions, representing 56%, were filled, leaving twenty-eight (28) positions representing 44%, vacant."], ["7.", "City Wide Inclusive Sanitation (CWIS) Opinion Unqualified", "\uf0b7 I observed that the program work plans and budgets were never approved by Parliament, contrary to the PFMA. \uf0b7 The programme received all the anticipated funds from the donors; however, GoU counterpart funding was less than expected by USD 0.02 Million. \uf0b7 The program absorbed USD USD.1,141,876, which is 53% of the funds availed to the project for implementation of activities. \uf0b7 I noted that the project substantially quantified all its activities. Out of the sixty-eight (68) activities assessed, forty-four (44) \u2013 65% of activities worth USD 975,602 were fully implemented, fourteen (14)- 21% of activities worth USD 116,816 were partially implemented, while ten (10)- 15% of activities worth USD 49,457 were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that with the demand for wages outpacing the current growth rate of the economy, there is a risk that Government would fall short of: \uf0b7 Servicing the financial implication of the increased pension liability as a result of salary enhancement since pension liability is calculated upon the final salary at retirement; \uf0b7 Delivering quality services in the different sectors to the citizens as a substantial portion of the resources available would be reallocated to servicing the wage requirement. \uf0b7 I noted that the expiry of the five years approved pay targets and principles would elapse in the FYR ended 2022/23. Yet, with the recently concluded budget cycle, no funds were appropriated to enhance the salaries of technical officers in the Public Service in both Central and Local Governments.", null], ["6.", "Local Government Finance Commission Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR but collected UGX.2,360,000.  \uf0b7 There was a shortfall in releases from GoU amounting to UGX.0.44Bn representing 7.57% of the budget. \uf0b7 The Commission failed to spend UGX.0.01Bn, representing an absorption level of 96.81%. As a result, I noted that out of the six (6) outputs with twenty-seven (27) activities worth UGX.1.71Bn assessed; twenty-four (24) activities were fully implemented, three (3) activities were partially implemented while no activity remained unimplemented. \uf0b7 The Commission had outstanding domestic arrears amounting to UGX.349,024,808 at the end of the financial year relating to unremitted cash limits for rent in 2020/2021. \uf0b7 The Commission did not carry out its functions of revenue distribution, revenue maximisation for LGs and budget allocation for LGs for the FYR 2021/2022. \uf0b7 I observed that the Commission failed to coordinate the automation of Revenue management systems in LGs. \uf0b7 I noted that although the Commission had an approved staff structure of sixty-four (64) officers and employees, only thirty-six (36) positions, representing 56%, were filled, leaving twenty-eight (28) positions representing 44%, vacant."], ["7.", "City Wide Inclusive Sanitation (CWIS) Opinion Unqualified", "\uf0b7 I observed that the program work plans and budgets were never approved by Parliament, contrary to the PFMA. \uf0b7 The programme received all the anticipated funds from the donors; however, GoU counterpart funding was less than expected by USD 0.02 Million. \uf0b7 The program absorbed USD USD.1,141,876, which is 53% of the funds availed to the project for implementation of activities. \uf0b7 I noted that the project substantially quantified all its activities. Out of the sixty-eight (68) activities assessed, forty-four (44) \u2013 65% of activities worth USD 975,602 were fully implemented, fourteen (14)- 21% of activities worth USD 116,816 were partially implemented, while ten (10)- 15% of activities worth USD 49,457 were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "388", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Inspection of the progress of the project works at four (4) sites revealed that; works at Kyanja had stalled, delayed completion of works at Kalerwe and inadequate contract management at Nakawa, City Square and Kalerwe. This affects service delivery. \uf0b7 The project had accumulated arrears amounting to USD 340,298 at the end of the financial year.", null], ["8.", "National Planning Authority Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.37.60Bn, only UGX.37.60Bn was spent by the entity resulting in an unspent balance of UGX.0.004Bn representing an absorption level of 99.9%. As a result, I noted that out of the 6 quantified activities worth UGX.8.62Bn assessed; 3 activities representing 50% were fully implemented, 3 activities representing 50% were partially implemented and no activity was not implemented. \uf0b7 The Authority experienced implementation challenges of some activities within the planned time frames, affecting service delivery. \uf0b7 Out of the approved staffing level of 181, only 126 positions were filled (69.6%), leaving a staffing gap of 55 positions (19.3%). \uf0b7 I noted inadequate top-level support in the transition from sector to program approaches to planning and budgeting as only the P/Ss\u2019 of the convening Ministries attend the programme working group (PWG) meetings. The rest were lower cadre officers, which lowered the level of the technical discussions. Program Working Groups were generally not functional and had not played their coordination roles basically due to lack of human, financial, and logistical resources. \uf0b7 I noted that at the sub-programme level, the coordination arrangements amongst the development partners, the private sector, and the civil society groups were sluggish over the first half of the NDPIII. \uf0b7 There was delayed approval of strategic plans at only 86% due to non-compliance and delays in responding by the respective MDAs\u2019 and LGs\u2019 to the various review comments raised by NPA. \uf0b7 I noted delayed realignment of the CNDPF to program planning approach, which affected the proper guidance of entities in undertaking planning activities. \uf0b7 I noted that there was a lack of a follow-up mechanism for ensuring that NPA recommendations on CoC issues are implemented to improve budget compliance in the subsequent years. \uf0b7 I noted that there was lack of programme planning capacity in both MDAs and LGs as, by the time of the MTR, LGs were yet to produce programme-based BFPs despite being allowed to undertake budget expenditure. \uf0b7 I observed that there was no adjustment or risk mitigation strategy which allowed Government to adjust the plan throughout the implementation period in line with the available financial resources and the external environment while keeping the broad focus constant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Inspection of the progress of the project works at four (4) sites revealed that; works at Kyanja had stalled, delayed completion of works at Kalerwe and inadequate contract management at Nakawa, City Square and Kalerwe. This affects service delivery. \uf0b7 The project had accumulated arrears amounting to USD 340,298 at the end of the financial year.", null], ["8.", "National Planning Authority Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.37.60Bn, only UGX.37.60Bn was spent by the entity resulting in an unspent balance of UGX.0.004Bn representing an absorption level of 99.9%. As a result, I noted that out of the 6 quantified activities worth UGX.8.62Bn assessed; 3 activities representing 50% were fully implemented, 3 activities representing 50% were partially implemented and no activity was not implemented. \uf0b7 The Authority experienced implementation challenges of some activities within the planned time frames, affecting service delivery. \uf0b7 Out of the approved staffing level of 181, only 126 positions were filled (69.6%), leaving a staffing gap of 55 positions (19.3%). \uf0b7 I noted inadequate top-level support in the transition from sector to program approaches to planning and budgeting as only the P/Ss\u2019 of the convening Ministries attend the programme working group (PWG) meetings. The rest were lower cadre officers, which lowered the level of the technical discussions. Program Working Groups were generally not functional and had not played their coordination roles basically due to lack of human, financial, and logistical resources. \uf0b7 I noted that at the sub-programme level, the coordination arrangements amongst the development partners, the private sector, and the civil society groups were sluggish over the first half of the NDPIII. \uf0b7 There was delayed approval of strategic plans at only 86% due to non-compliance and delays in responding by the respective MDAs\u2019 and LGs\u2019 to the various review comments raised by NPA. \uf0b7 I noted delayed realignment of the CNDPF to program planning approach, which affected the proper guidance of entities in undertaking planning activities. \uf0b7 I noted that there was a lack of a follow-up mechanism for ensuring that NPA recommendations on CoC issues are implemented to improve budget compliance in the subsequent years. \uf0b7 I noted that there was lack of programme planning capacity in both MDAs and LGs as, by the time of the MTR, LGs were yet to produce programme-based BFPs despite being allowed to undertake budget expenditure. \uf0b7 I observed that there was no adjustment or risk mitigation strategy which allowed Government to adjust the plan throughout the implementation period in line with the available financial resources and the external environment while keeping the broad focus constant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "389", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted weaknesses regarding the reporting and performance evaluation on the implementation of NDP III i.e. failure by LGs to produce the annual performance reports, only 4 (20%) out of the 20 programs had been able to produce annual performance reports and the lack of follow-up mechanisms for proper compliance to the respective guidelines. \uf0b7 The MTR highlighted that the PWG processes have not materialized as most programmes (16 out 20) are not operational, and their respective secretariats are not visible. \uf0b7 There was slow progress in implementing NDP III Monitoring and Evaluation reforms. \uf0b7 I noted that there was no current 10-year national development plan informing the formulation of the NDP III and NDP IV. Additionally, the Authority only had a 5-year human resource development plan as opposed to the thirty- year and 10-year long-term development plans as required by the regulations. \uf0b7 The Authority lacked a National research agenda. \uf0b7 I noted that the oversight and coordination mandate or research in different institutions was originally conducted by UNCST and was now duplicated in the Authority. \uf0b7 I noted absence of representation of ICT governance structures at top management and absence of ICT assets in the asset management strategic plan of the Authority. \uf0b7 I reviewed the staff exits from the Authority in the last five financial years and noted a total of 24 staff had left the authority outside the jurisdiction of mandatory retirement or death.", null], ["9.", "Public Service Commission (PSC) Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR however; UGX.1,420,000 was collected. \uf0b7 The Commission failed to spend UGX.0.41Bn representing an absorption level of 97%. As a result, I noted that of the six (6) outputs with fifty-one (51) activities worth UGX.1.65Bn assessed; twenty-three (23) activities were fully implemented, fifteen (15) activities were partially implemented while thirteen (13) activities remained unimplemented. \uf0b7 I noted that the Commission\u2019s audit tool lacked a section for following up on prior supervision recommendations made to DSCs before the current assessment. \uf0b7 The revised PSC Guidelines to DSCs and the Assessment tool for Minimum Conditions and Performance Standards have not yet been approved by the Commission awaiting the approval of the PSC Regulations. \uf0b7 I noted that several stakeholders particularly the Ministry of Public Service, Ministry of Local Government, Education Service Commission, and Health Service Commission are undertaking similar and complementary roles with the DSCs however, a review of the existing coordination arrangements revealed weaknesses in how PSC coordinates with other players. The relationship of PSC with other stakeholders needs to be harmonized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted weaknesses regarding the reporting and performance evaluation on the implementation of NDP III i.e. failure by LGs to produce the annual performance reports, only 4 (20%) out of the 20 programs had been able to produce annual performance reports and the lack of follow-up mechanisms for proper compliance to the respective guidelines. \uf0b7 The MTR highlighted that the PWG processes have not materialized as most programmes (16 out 20) are not operational, and their respective secretariats are not visible. \uf0b7 There was slow progress in implementing NDP III Monitoring and Evaluation reforms. \uf0b7 I noted that there was no current 10-year national development plan informing the formulation of the NDP III and NDP IV. Additionally, the Authority only had a 5-year human resource development plan as opposed to the thirty- year and 10-year long-term development plans as required by the regulations. \uf0b7 The Authority lacked a National research agenda. \uf0b7 I noted that the oversight and coordination mandate or research in different institutions was originally conducted by UNCST and was now duplicated in the Authority. \uf0b7 I noted absence of representation of ICT governance structures at top management and absence of ICT assets in the asset management strategic plan of the Authority. \uf0b7 I reviewed the staff exits from the Authority in the last five financial years and noted a total of 24 staff had left the authority outside the jurisdiction of mandatory retirement or death.", null], ["9.", "Public Service Commission (PSC) Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR however; UGX.1,420,000 was collected. \uf0b7 The Commission failed to spend UGX.0.41Bn representing an absorption level of 97%. As a result, I noted that of the six (6) outputs with fifty-one (51) activities worth UGX.1.65Bn assessed; twenty-three (23) activities were fully implemented, fifteen (15) activities were partially implemented while thirteen (13) activities remained unimplemented. \uf0b7 I noted that the Commission\u2019s audit tool lacked a section for following up on prior supervision recommendations made to DSCs before the current assessment. \uf0b7 The revised PSC Guidelines to DSCs and the Assessment tool for Minimum Conditions and Performance Standards have not yet been approved by the Commission awaiting the approval of the PSC Regulations. \uf0b7 I noted that several stakeholders particularly the Ministry of Public Service, Ministry of Local Government, Education Service Commission, and Health Service Commission are undertaking similar and complementary roles with the DSCs however, a review of the existing coordination arrangements revealed weaknesses in how PSC coordinates with other players. The relationship of PSC with other stakeholders needs to be harmonized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "390", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["10.", "Office of The Prime Minister Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.178.515Bn, only UGX.176.036Bn was spent by the entity resulting in an unspent balance of UGX.2.279Bn representing an absorption level of 98.6%. As a result, I noted that of the 123 quantified activities worth UGX.163.119Bn assessed; 74 activities representing 60.1%, were fully implemented, 32 activities representing 26.1%, were partially implemented, and 17 activities representing 13.8% were not implemented. \uf0b7 The Ministry experienced challenges in implementing some of its activities within the planned time frames, affecting service delivery. \uf0b7 I noted that all the two pieces of land measuring approximately 161.8 hectares acquired by the Ministry were recorded in the entity land/assets register. However, they were not captured in the fixed assets module of the GFMIS, thus affecting the accuracy of the non-produced assets reported in the financial statements. \uf0b7 I also noted that the titles for two pieces of land measuring approximately 161.8 hectares were not transferred from the previous owners' names. \uf0b7 I noted that the entity accumulated domestic arrears of UGX.111,434,060. I further noted that the entity did not budget for prior year arrears of UGX.70,701,127. \uf0b7 UGX.2.5Bn meant for the resettlement of victims of Apaa land was still held in the Office of the Prime Minister Compensation Account in Centenary Bank. \uf0b7 I observed that despite the training, the district disaster management committees were non-functional in the trained districts as there was no evidence of regular meetings and community sensitization on disasters. \uf0b7 M/S Inspire Africa (U) Ltd was paid UGX.1,906,556,240 for setting up coffee shops and the attendant infrastructure in Arua, Mbale, Lira, Gulu and Tororo; however, except for Gulu, the coffee shops were either non-existent or non-operational."], ["11.", "German Refugee Response Fund project \u2013the scaled-up sustainable domestic water supply and sanitation service infrastructure in rhino camp refugee settlement, Arua district, Northern Uganda Opinion Unqualified", "\uf0b7 No reportable issues"], ["12.", "Uganda Refuge response fund -OPM Opinion", "\uf0b7 No reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 408, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "391", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 408, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["13.", "German Refugee Response Fund project \u2013education infrastructure enhancement for South Sudanese refugees and host communities in Bidi bidi Opinion Unqualified", "\uf0b7 No reportable issues"], ["14.", "Enhancing National Food Security Through Increased Rice Production Project (ENRP)  June 2021 Opinion Unqualified", "\uf0b7 The budget absorption rate for the project during the year under review was 3%, which is considerably low, despite the fact that the project is about to end. This implies that most activities budgeted for were not carried out, which may lead to failure to complete the project in the planned time frame. However, I note that management sought and obtained a no-cost extension for two years from the Islamic development bank, which will enable the project to complete all the planned activities, including the major activity of the dam construction that caters for over 90% of the total project expenditure."], ["15.", "Project for The Restoration of Livelihoods in the Northern Region (PRELNOR) Opinion Unqualified", "\uf0b7 There was a shortfall in releases from external financing amounting to UGX.1.07Bn representing 4.3% of the approved budget. \uf0b7 The project had an unspent balance of UGX.1.45Bn representing an absorption level of 94%. As a result, out of the eight (8) outputs with one hundred Twenty-six (126) activities worth UGX.24.10Bn assessed, one hundred and four (104) activities were fully implemented, nine (9) activities were partially implemented while thirteen (13) activities remained unimplemented. \uf0b7 The project is experiencing challenges in implementing its planned activities which affected service delivery. \uf0b7 I noted sustainability issues regarding maintenance of the roads constructed by the project when it eventually closes. \uf0b7 I assessed the level of cumulative absorption of funds and noted that USD 47.3M representing 66% had been absorbed as at 30th June 2022. \uf0b7 During the year under review, the beneficiaries\u2019 contribution to the project was not valued, and therefore not reported on in the annual performance report and the financial statements. \uf0b7 Ominut of the planned five satellite markets, only two markets, namely Opit in Omoro District and Lukole in Agago District, were procured and were under construction. \uf0b7 During the financial year, the Programme Policy Committee only met once and not every six months as required by the project detailed design report of 2014."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 409, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "392", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 409, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["16.", "Ministry of Local Government Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.106.75Bn, only UGX.80.65Bn was spent by the entity resulting in an unspent balance of UGX.26.1Bn representing an absorption level of 75.6%. As a result, I noted that of the 40 quantified activities worth UGX.23.51Bn assessed; 16 activities representing 40% were fully implemented, 18 activities representing 45% were partially implemented, and 6 activities representing 15% were not implemented. \uf0b7 The Ministry experienced challenges and delays in the implementation of some activities which affected service delivery. \uf0b7 I observed that the MoLG did not make a budgetary provision for the settlement of court awards and compensation liabilities. \uf0b7 I noted that the Ministry did not have approved selection criteria and allocation guidelines for the allocation of start-up funds to the beneficiary Local Governments. Consequently, the Ministry allocated an arbitrary start-up amount of UGX.50 million to each of the beneficiary local Governments irrespective of the differences in the requirements and size of the newly created administrative units. \uf0b7 I noted that despite the Government commitment to co-fund projects to the tune of USD 22.89 million, only USD 8.03 million was paid, leaving USD 14.86 million outstanding. \uf0b7 I noted that the Ministry delayed operationalizing the Busega Market which delayed service delivery to the citizens. \uf0b7 I noted that the Ministry did not carry out the induction of newly elected Local Government leaders in 110 Districts and 19 Municipalities with their Lower Local Governments; only 10 Cities and 2 Districts of Mpigi and Mityana were inducted using USMID and KOICA funding, while 23 Districts had induction of only the Higher Local Government Councils \uf0b7 I noted that despite the submission of the cost implication two years after approval of the creation of cities, the cities are still operating on the budgets of Municipal Councils because they have not yet received funding for city status which hinders service delivery. \uf0b7 I noted that several Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted. \uf0b7 I noted that the Ministry did not have specific structures that steer and oversee ICT implementation. There was no approved IT risk management framework/policy, and risk register and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "Local Economic Growth Support (LEGS) Opinion Unqualified", "\uf0b7 I reviewed the budget performance for the project for the year and noted that out of the planned expenditure of UGX.53,057,264,072, only UGX 19,072,116,523 was spent, resulting in an absorption level of 36%. There is a risk that some key project activities may not be implemented by the end of the implementation period, which is 31st August 2023, resulting in repetitive project extensions. Ultimately impacting the achievement of the project objectives"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["16.", "Ministry of Local Government Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.106.75Bn, only UGX.80.65Bn was spent by the entity resulting in an unspent balance of UGX.26.1Bn representing an absorption level of 75.6%. As a result, I noted that of the 40 quantified activities worth UGX.23.51Bn assessed; 16 activities representing 40% were fully implemented, 18 activities representing 45% were partially implemented, and 6 activities representing 15% were not implemented. \uf0b7 The Ministry experienced challenges and delays in the implementation of some activities which affected service delivery. \uf0b7 I observed that the MoLG did not make a budgetary provision for the settlement of court awards and compensation liabilities. \uf0b7 I noted that the Ministry did not have approved selection criteria and allocation guidelines for the allocation of start-up funds to the beneficiary Local Governments. Consequently, the Ministry allocated an arbitrary start-up amount of UGX.50 million to each of the beneficiary local Governments irrespective of the differences in the requirements and size of the newly created administrative units. \uf0b7 I noted that despite the Government commitment to co-fund projects to the tune of USD 22.89 million, only USD 8.03 million was paid, leaving USD 14.86 million outstanding. \uf0b7 I noted that the Ministry delayed operationalizing the Busega Market which delayed service delivery to the citizens. \uf0b7 I noted that the Ministry did not carry out the induction of newly elected Local Government leaders in 110 Districts and 19 Municipalities with their Lower Local Governments; only 10 Cities and 2 Districts of Mpigi and Mityana were inducted using USMID and KOICA funding, while 23 Districts had induction of only the Higher Local Government Councils \uf0b7 I noted that despite the submission of the cost implication two years after approval of the creation of cities, the cities are still operating on the budgets of Municipal Councils because they have not yet received funding for city status which hinders service delivery. \uf0b7 I noted that several Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted. \uf0b7 I noted that the Ministry did not have specific structures that steer and oversee ICT implementation. There was no approved IT risk management framework/policy, and risk register and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "Local Economic Growth Support (LEGS) Opinion Unqualified", "\uf0b7 I reviewed the budget performance for the project for the year and noted that out of the planned expenditure of UGX.53,057,264,072, only UGX 19,072,116,523 was spent, resulting in an absorption level of 36%. There is a risk that some key project activities may not be implemented by the end of the implementation period, which is 31st August 2023, resulting in repetitive project extensions. Ultimately impacting the achievement of the project objectives"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "393", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["18.", "Local Economic Growth Support (LEGS) 2020/21 Opinion Unqualified", "\uf0b7 The project is yet to recover outstanding advances of US$ 1,208,100 in respect of ineligible payments made by the Microfinance Support Centre. \uf0b7 The Project Steering Committee did not conduct any meeting during the year under review contrary to the requirements of the project appraisal document that requires the committee to meet on a biannual basis. \uf0b7 The project procured coffee and vanilla seedlings worth UGX.1,499,000,000 which were not included in the procurement/work plan for the year ended 30th June 2021. \uf0b7 Through field inspection in Alebtong district, I observed that some farmers received less coffee seedlings than those indicated in the distribution records held by Alebtong district local government. From a total of 12,100 seedlings sampled from the distribution lists, only 2670 seedlings where acknowledged as received by the farmers and 9,430 seedlings not accounted for."], ["19.", "Kampala Capital City Authority (KCCA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.313.67Bn, only UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. However, I could not assess the implementation of all the forty-six (46) outputs worth UGX.316Bn with 137 activities since they were not quantified. \uf0b7 The Authority had a long-term liability of UGX.42Bn on its balance sheet from a development credit agreement entered. In addition, the entity had outstanding commitments to the tune of UGX.24.98Bn at the year-end and unremitted statutory deductions amounting to UGX.4.107Bn \uf0b7 The Authority delayed the commencement of the Kampala Rehabilitation project by eleven (11) months after the intended effectiveness date. \uf0b7 The entity incurred Nugatory expenditure -Interest on delayed payments worth UGX.94m \uf0b7 The Authority managed to recover only UGX.1.46Bn out of UGX.4.628Bn YLP funds disbursed to the youth groups since the programme\u2019s inception. \uf0b7 I noted that the Authority had not yet come up with the regulations to operationalize the 2019 outdoor ordinance as such, could not collect revenue from outdoor advertising activities. \uf0b7 I noted that 928 schools out of 1,927 were not registered with KCCA representing 48%, while provisional licenses for 102 schools out of the 134 schools with provisional licenses had expired, implying that the schools were operating illegally. \uf0b7 I noted that Capital City Public Accounts Committee (PAC) had not been established, as I was not provided evidence of its existence and functionality. \uf0b7 Despite 2022 being the final year (expiry of the ten years) of implementing the Consultancy recommendations on KPDP, the Authority had not prepared an implementation and evaluation report to evaluate the plan\u2019s performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["18.", "Local Economic Growth Support (LEGS) 2020/21 Opinion Unqualified", "\uf0b7 The project is yet to recover outstanding advances of US$ 1,208,100 in respect of ineligible payments made by the Microfinance Support Centre. \uf0b7 The Project Steering Committee did not conduct any meeting during the year under review contrary to the requirements of the project appraisal document that requires the committee to meet on a biannual basis. \uf0b7 The project procured coffee and vanilla seedlings worth UGX.1,499,000,000 which were not included in the procurement/work plan for the year ended 30th June 2021. \uf0b7 Through field inspection in Alebtong district, I observed that some farmers received less coffee seedlings than those indicated in the distribution records held by Alebtong district local government. From a total of 12,100 seedlings sampled from the distribution lists, only 2670 seedlings where acknowledged as received by the farmers and 9,430 seedlings not accounted for."], ["19.", "Kampala Capital City Authority (KCCA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.313.67Bn, only UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. However, I could not assess the implementation of all the forty-six (46) outputs worth UGX.316Bn with 137 activities since they were not quantified. \uf0b7 The Authority had a long-term liability of UGX.42Bn on its balance sheet from a development credit agreement entered. In addition, the entity had outstanding commitments to the tune of UGX.24.98Bn at the year-end and unremitted statutory deductions amounting to UGX.4.107Bn \uf0b7 The Authority delayed the commencement of the Kampala Rehabilitation project by eleven (11) months after the intended effectiveness date. \uf0b7 The entity incurred Nugatory expenditure -Interest on delayed payments worth UGX.94m \uf0b7 The Authority managed to recover only UGX.1.46Bn out of UGX.4.628Bn YLP funds disbursed to the youth groups since the programme\u2019s inception. \uf0b7 I noted that the Authority had not yet come up with the regulations to operationalize the 2019 outdoor ordinance as such, could not collect revenue from outdoor advertising activities. \uf0b7 I noted that 928 schools out of 1,927 were not registered with KCCA representing 48%, while provisional licenses for 102 schools out of the 134 schools with provisional licenses had expired, implying that the schools were operating illegally. \uf0b7 I noted that Capital City Public Accounts Committee (PAC) had not been established, as I was not provided evidence of its existence and functionality. \uf0b7 Despite 2022 being the final year (expiry of the ten years) of implementing the Consultancy recommendations on KPDP, the Authority had not prepared an implementation and evaluation report to evaluate the plan\u2019s performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "394", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted gaps in the implementation of the Parish Development Model, such as the absence of work plans, failure to fund SACCOs and contradicting PDM implementation guidelines. \uf0b7 The Authority did not provide a sufficient budget for the settlement of court compensation/liabilities, and there were no criteria to guide the settlement of the arrears.", null], ["20.", "Kampala Institutional and Infrastructure Development Project (KIIDP).  2020/21 Opinion Unqualified", "\uf0b7 Out of the available funds of UGX.121.3Bn, UGX.101.8Bn was spent, resulting in an unspent balance of UGX.19.5.Bn representing an absorption level of 84%. As a result, two outputs assessed with twelve (12) activities were partially implemented. \uf0b7 I noted that the project experienced challenges in implementing its activities which affected service delivery. \uf0b7 I noted that out of the 459 titles bought by KCCA, only 64 land titles, representing 14%, had been processed and ownership transferred to KCCA. \uf0b7 Out of 871 PAPs due for compensation under the KIIDP II Project, only 695 PAPs (80% on average) had so far been fully compensated as at the time of audit. \uf0b7 The Project Management spent UGX.558,001,750 to settle interest accrued on delayed payment of Interim Payment Certificates (IPC) without justification."], ["", "PUBLIC ADMINISTRATION SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted gaps in the implementation of the Parish Development Model, such as the absence of work plans, failure to fund SACCOs and contradicting PDM implementation guidelines. \uf0b7 The Authority did not provide a sufficient budget for the settlement of court compensation/liabilities, and there were no criteria to guide the settlement of the arrears.", null], ["20.", "Kampala Institutional and Infrastructure Development Project (KIIDP).  2020/21 Opinion Unqualified", "\uf0b7 Out of the available funds of UGX.121.3Bn, UGX.101.8Bn was spent, resulting in an unspent balance of UGX.19.5.Bn representing an absorption level of 84%. As a result, two outputs assessed with twelve (12) activities were partially implemented. \uf0b7 I noted that the project experienced challenges in implementing its activities which affected service delivery. \uf0b7 I noted that out of the 459 titles bought by KCCA, only 64 land titles, representing 14%, had been processed and ownership transferred to KCCA. \uf0b7 Out of 871 PAPs due for compensation under the KIIDP II Project, only 695 PAPs (80% on average) had so far been fully compensated as at the time of audit. \uf0b7 The Project Management spent UGX.558,001,750 to settle interest accrued on delayed payment of Interim Payment Certificates (IPC) without justification."], ["", "PUBLIC ADMINISTRATION SECTOR", ""], ["1.", "Uganda Embassy in Abu Dhabi. Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX.1.59Bn during the financial year under review but realized UGX.0.044Bn only representing a performance of 3% of the target. The poor performance in NTR was partly attributed to unrealistic NTR projections due to the non-participation of the Embassy during the estimation of NTR by MoFPED. \uf0b7 The entity budgeted to receive UGX.9.99Bn out of which UGX.9.38Bn was warranted resulting into 94% release of the budgeted funds. All the total warrants received were spent representing an absorption level of 100%. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of nine (9) activities worth UGX.9.30Bn and noted that three (3) outputs with four (4) activities and expenditure worth UGX.4.93Bn were fully implemented. \uf0b7 Two (2) outputs with five (5) activities worth UGX.4.37Bn were partially implemented. Out of the five (5) activities, the Embassy fully implemented two (2) activities and three (3) activities were partially implemented. \uf0b7 Funds totaling to AED 40,300.42 (UGX.40,300,420) 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 Embassy incurred a total expenditure on rescue accommodation of AED 201,000 (UGX.201,000,000). I noted that the Embassy is liable for any damage caused to the premises and for any nuisance acts that would arise following the admission of the distressed Ugandans and or any sickness which poses threats of potential contingent liabilities against GOU. This expenditure could have been avoided had the memorandum of understanding between"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "395", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "the GOU and the Government of the United Arab Emirates in the Field of manpower and Domestic Worker Protocol been implemented and observed. \uf0b7 I noted that the Mission is developing a data base of Ugandans working and resident in the UAE as stated in the Strategic plan. \uf0b7 The Mission is renting the chancery premises at a total cost of UGX.500 million per annum which is very costly to Government in the long run. \uf0b7 The embassy established a Consulate in Dubai where rent is charged at a cost of AED 460,000 (UGX.460Mn) per annum. This is to facilitate the quick consular services needed to the many Ugandans. \uf0b7 The Consulate lacks adequate budget provision for the smooth operations of a consulate.", null], ["2.", "Uganda Embassy in Abu Dhabi. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.1,593,934,550 during the Financial year 2021/2021 however; only UGX.53,465,766 was collected, resulting in a shortfall of UGX.1,540,468,784 representing a 3.4% performance. Shortfall in revenue collections affects implementation of planned activities. \uf0b7 The entity budgeted to receive UGX. 6.112Bn which was all warranted. \uf0b7 Out of the three (3) outputs with a total of seven (7) activities and expenditure of UGX.6.14Bn sampled for assessment, I noted that all the three (3) outputs with a total of Seven (7) activities and expenditure worth UGX.6.14Bn were fully quantified. \uf0b7 I noted that 3 outputs with 7 activities worth UGX.6.14Bn were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14%) while 6 activities were partially implemented (71%) and 1 activity (14%) remained unimplemented. \uf0b7 I noted that funds to the tune of UGX.10,964,532 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["3.", "The Embassy of Republic of Uganda, Cairo Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.1.3Bn. However, only UGX.0.226Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.4.75Bn which was all warranted/released 100%. \uf0b7 I noted that the Mission received UGX.4.75Bn during the financial year which was all spent, representing an absorption level of 100%. \uf0b7 I noted that the Embassy took a decision to directly purchase two motor vehicles, at AED. 376,094 (Approximately USD. 102,000 or UGX. 387,600,000) which had not been delivered at the time of concluding the audit exercise (December, 2022)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "the GOU and the Government of the United Arab Emirates in the Field of manpower and Domestic Worker Protocol been implemented and observed. \uf0b7 I noted that the Mission is developing a data base of Ugandans working and resident in the UAE as stated in the Strategic plan. \uf0b7 The Mission is renting the chancery premises at a total cost of UGX.500 million per annum which is very costly to Government in the long run. \uf0b7 The embassy established a Consulate in Dubai where rent is charged at a cost of AED 460,000 (UGX.460Mn) per annum. This is to facilitate the quick consular services needed to the many Ugandans. \uf0b7 The Consulate lacks adequate budget provision for the smooth operations of a consulate.", null], ["2.", "Uganda Embassy in Abu Dhabi. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.1,593,934,550 during the Financial year 2021/2021 however; only UGX.53,465,766 was collected, resulting in a shortfall of UGX.1,540,468,784 representing a 3.4% performance. Shortfall in revenue collections affects implementation of planned activities. \uf0b7 The entity budgeted to receive UGX. 6.112Bn which was all warranted. \uf0b7 Out of the three (3) outputs with a total of seven (7) activities and expenditure of UGX.6.14Bn sampled for assessment, I noted that all the three (3) outputs with a total of Seven (7) activities and expenditure worth UGX.6.14Bn were fully quantified. \uf0b7 I noted that 3 outputs with 7 activities worth UGX.6.14Bn were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14%) while 6 activities were partially implemented (71%) and 1 activity (14%) remained unimplemented. \uf0b7 I noted that funds to the tune of UGX.10,964,532 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["3.", "The Embassy of Republic of Uganda, Cairo Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.1.3Bn. However, only UGX.0.226Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.4.75Bn which was all warranted/released 100%. \uf0b7 I noted that the Mission received UGX.4.75Bn during the financial year which was all spent, representing an absorption level of 100%. \uf0b7 I noted that the Embassy took a decision to directly purchase two motor vehicles, at AED. 376,094 (Approximately USD. 102,000 or UGX. 387,600,000) which had not been delivered at the time of concluding the audit exercise (December, 2022)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "396", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A comparison of the approved structure (07 staff) of the Mission with the staff on the ground (10 staff) indicated a non-alignment of staff to the approved and communicated structure by the Ministry of Public Service.", null], ["4.", "The Embassy of Republic of Uganda, Cairo  2021 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.101Bn was collected, resulting in a shortfall of UGX UGX.2.024Bn which represents 4.75% performance. \uf0b7 The entity budgeted to receive UGX.3.59Bn and all of it was warranted. \uf0b7 I noted that three (3) outputs with a total of Seventeen (17) activities and expenditure worth UGX.3.29Bn were fully quantified, while One (1) output with one (1) activity and expenditure of UGx.0.3BN was not quantified to enable assessment of performance. \uf0b7 I noted that funds to the tune of UGX. 740,634,774 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Embassy had an approved staff structure of 6 staff positions which were all filled. However, the Embassy had four (4) extra Staff."], ["5.", "The Embassy of Republic of Uganda, Rome Opinion Unqualified", "\uf0b7 I noted that the Mission did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.0.14Bn. However, only UGX.0.013Bn was collected from processing of documents and other miscellaneous revenues. \uf0b7 I noted that the Mission was supposed to receive UGX5.032Bn, of which UGX.4.784Bn was warranted/released, thus representing 95.1% budget performance. \uf0b7 Out of the total warrants of UGX.4.784Bn received by the Mission during the financial year, UGX.4.246Bn was spent resulting in an unspent balance of UGX.0.538Bn, representing an absorption level of 88.8%. \uf0b7 I noted that three (3) outputs that had been fully quantified with a total of Fifteen (15) activities worth UGX.4.57Bn were partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A comparison of the approved structure (07 staff) of the Mission with the staff on the ground (10 staff) indicated a non-alignment of staff to the approved and communicated structure by the Ministry of Public Service.", null], ["4.", "The Embassy of Republic of Uganda, Cairo  2021 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.101Bn was collected, resulting in a shortfall of UGX UGX.2.024Bn which represents 4.75% performance. \uf0b7 The entity budgeted to receive UGX.3.59Bn and all of it was warranted. \uf0b7 I noted that three (3) outputs with a total of Seventeen (17) activities and expenditure worth UGX.3.29Bn were fully quantified, while One (1) output with one (1) activity and expenditure of UGx.0.3BN was not quantified to enable assessment of performance. \uf0b7 I noted that funds to the tune of UGX. 740,634,774 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Embassy had an approved staff structure of 6 staff positions which were all filled. However, the Embassy had four (4) extra Staff."], ["5.", "The Embassy of Republic of Uganda, Rome Opinion Unqualified", "\uf0b7 I noted that the Mission did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.0.14Bn. However, only UGX.0.013Bn was collected from processing of documents and other miscellaneous revenues. \uf0b7 I noted that the Mission was supposed to receive UGX5.032Bn, of which UGX.4.784Bn was warranted/released, thus representing 95.1% budget performance. \uf0b7 Out of the total warrants of UGX.4.784Bn received by the Mission during the financial year, UGX.4.246Bn was spent resulting in an unspent balance of UGX.0.538Bn, representing an absorption level of 88.8%. \uf0b7 I noted that three (3) outputs that had been fully quantified with a total of Fifteen (15) activities worth UGX.4.57Bn were partially implemented"], ["6.", "The Embassy of Republic of Uganda, Rome  2021 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.1.594Bn during the year under review. However, this amount was not indicated in the Mission\u2019s Statement of Appropriation. Out of the estimated NTR, UGX.0.019Bn was collected, resulting in a shortfall of UGX.1.575Bn which represents 1.19% performance. \uf0b7 Of the total receipts for the financial year of UGX.5.032Bn, a sum of UGX.4.22Bn was spent by the entity resulting in an unspent balance of UGX.0.812Bn representing an absorption level of 84%. \uf0b7 Out of the four (4) outputs with a total of twenty-nine (29) activities and expenditure of UGX.4.22Bn sampled for assessment, two (2) outputs with a total of Eleven (11) activities and expenditure worth UGX.0.14Bn were fully quantified. Two (2) output with Eighteen (18) activity and expenditure worth UGX.4.08Bn were not quantified to enable assessment of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "397", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted two (2) outputs with Eleven (11) activities worth UGX.0.14Bn were partially implemented. Out of the Eleven (11) activities, the entity partially implemented Five (5) activities (45%) while six (6) activities (55%) were not implemented. No activities were fully implemented.", null], ["7.", "The Uganda Embassy, Ottawa Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."], ["8.", "The Uganda Embassy, Ottawa 2020/21 Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted two (2) outputs with Eleven (11) activities worth UGX.0.14Bn were partially implemented. Out of the Eleven (11) activities, the entity partially implemented Five (5) activities (45%) while six (6) activities (55%) were not implemented. No activities were fully implemented.", null], ["7.", "The Uganda Embassy, Ottawa Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."], ["8.", "The Uganda Embassy, Ottawa 2020/21 Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."], ["9.", "Uganda Embassy in Abuja Opinion Unqualified", "\uf0b7 A sum of UGX.245,782,986 relating to foreign exchange gain was not transferred to the UCF contrary to section 30 (1) of PFMA, 2015. The funds were spent on the movement of 5 officers arising from posting and transfer and recalls which happened in one year. \uf0b7 The Embassy budgeted to receive UGX.5.609Bn out of which only UGX.5.406Bn was received leaving a balance of UGX.0.195Bn thus affecting implementation of planned activities. \uf0b7 I noted that four (4) outputs that were fully quantified with a total of twelve (12) activities worth UGX.5.628Bn had 6 activities that were full implemented, 5 activities were partially implemented and 1 activity that was not implemented during the year non or partial implementation of activities affected some delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "398", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 UGX.18,600,672 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 Embassy only paid UGX.3,095,724,757 (12.5%) and not UGX.4,820,729,056 (20%) agreed in signed contract as advance payment to a firm for construction works at Abuja Chancery plot. If this is to continue, this is likely to result into litigation and financial loss. \uf0b7 A review of the asset register, Board of Survey report and inspection of HOM residential house revealed that there were 18 unserviceable items that were not disposed as required. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded yet UGX1.35Bn is urgently needed to procure various items to fund urgent operations. \uf0b7 E-Visa approval for travelers to Uganda was handled by Immigration office in Kampala without the input of Embassy of Uganda in Nigeria. This poses various risks to Uganda and Nigeria Governments on security issues.", null], ["10.", "Uganda Embassy in Abuja, 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["11.", "Uganda Embassy in Ankara", "\uf0b7 The Embassy had an approved NTR budget of UGX.0.02Bn but only UGX.0.011Bn was collected, resulting in a shortfall of UGX.0.009Bn which represents a performance of 55% thus affecting the entity\u2019s activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 UGX.18,600,672 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 Embassy only paid UGX.3,095,724,757 (12.5%) and not UGX.4,820,729,056 (20%) agreed in signed contract as advance payment to a firm for construction works at Abuja Chancery plot. If this is to continue, this is likely to result into litigation and financial loss. \uf0b7 A review of the asset register, Board of Survey report and inspection of HOM residential house revealed that there were 18 unserviceable items that were not disposed as required. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded yet UGX1.35Bn is urgently needed to procure various items to fund urgent operations. \uf0b7 E-Visa approval for travelers to Uganda was handled by Immigration office in Kampala without the input of Embassy of Uganda in Nigeria. This poses various risks to Uganda and Nigeria Governments on security issues.", null], ["10.", "Uganda Embassy in Abuja, 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["11.", "Uganda Embassy in Ankara", "\uf0b7 The Embassy had an approved NTR budget of UGX.0.02Bn but only UGX.0.011Bn was collected, resulting in a shortfall of UGX.0.009Bn which represents a performance of 55% thus affecting the entity\u2019s activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "399", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The Embassy budgeted to receive UGX.5.877Bn, UGX. 5.418Bn was released resulting into a shortfall of UGX.0.459Bn representing a shortfall of 8% of the budget. \uf0b7 I noted that four (4) outputs that were fully quantified with a total of nine (9) activities worth UGX.5.363Bn had 5 activities that were full implemented,2 activities were partially implemented and 2 activities that was not implemented during the year non or partial implementation of activities affected service delivery. \uf0b7 The Embassy submitted performance report for Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance.. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving 2 positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded. \uf0b7 The Embassy has not procured a Chancery despite having planned to procure one."], ["12.", "Uganda Embassy in Ankara 2020/21 Opinion Unqualified", "\uf0b7 The Embassy had an approved NTR budget of UGX.1.594Bn but only UGX.0.0162Bn was collected, resulting in a shortfall of UGX.UGX.1.5778 which represents 1.02% performance thus affecting the entity\u2019s activities. \uf0b7 I noted that three (3) outputs that were fully quantified with a total of eight (8) activities worth UGX.4.13Bn had 4 activities that were fully implemented, 1 activity was partially implemented and 3 activities that were not implemented during the year the embassy may fail to achieve the purpose for which it exists. \uf0b7 UGX.38,516,920 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 Embassy submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance. \uf0b7 I noted that the Embassy\u2019s diplomatic activities were inadequately funded leaving a number of activities unimplemented. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving two positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded and this has affected activities that require constant travels."], ["13.", "Uganda Embassy in China, Beijing Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR amounting to UGX. 0.19Bn during the year under review. Out of this, only UGX.0.014Bn was collected, representing a performance of 7.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The Embassy budgeted to receive UGX.5.877Bn, UGX. 5.418Bn was released resulting into a shortfall of UGX.0.459Bn representing a shortfall of 8% of the budget. \uf0b7 I noted that four (4) outputs that were fully quantified with a total of nine (9) activities worth UGX.5.363Bn had 5 activities that were full implemented,2 activities were partially implemented and 2 activities that was not implemented during the year non or partial implementation of activities affected service delivery. \uf0b7 The Embassy submitted performance report for Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance.. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving 2 positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded. \uf0b7 The Embassy has not procured a Chancery despite having planned to procure one."], ["12.", "Uganda Embassy in Ankara 2020/21 Opinion Unqualified", "\uf0b7 The Embassy had an approved NTR budget of UGX.1.594Bn but only UGX.0.0162Bn was collected, resulting in a shortfall of UGX.UGX.1.5778 which represents 1.02% performance thus affecting the entity\u2019s activities. \uf0b7 I noted that three (3) outputs that were fully quantified with a total of eight (8) activities worth UGX.4.13Bn had 4 activities that were fully implemented, 1 activity was partially implemented and 3 activities that were not implemented during the year the embassy may fail to achieve the purpose for which it exists. \uf0b7 UGX.38,516,920 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 Embassy submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance. \uf0b7 I noted that the Embassy\u2019s diplomatic activities were inadequately funded leaving a number of activities unimplemented. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving two positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded and this has affected activities that require constant travels."], ["13.", "Uganda Embassy in China, Beijing Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR amounting to UGX. 0.19Bn during the year under review. Out of this, only UGX.0.014Bn was collected, representing a performance of 7.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "400", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.6.280Bn out of which UGX.5.860Bn was warranted, resulting in a shortfall of UGX.0.420Bn. The shortfall represents 6.7% of the approved budget. \uf0b7 I assessed the implementation of all the four (4) outputs that had been fully quantified with a total of twenty (20) activities worth UGX.6.280Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX. 0.3Bn was fully implemented. Three (3) outputs with nineteen (19) activities worth UGX.5.98Bn were partially implemented.", null], ["14.", "Uganda Embassy in China, Beijing 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year under review but collected UGX.9.831 million during the year. \uf0b7 The entity budgeted to receive UGX.4.98Bn out of which UGX.4.98Bn was warranted, implying 100% release of the budget. All the funds received were absorbed. \uf0b7 I assessed the implementation of three (3) outputs that were fully quantified with a total of 7 activities worth UGX.4.981bn and noted that out of 7 activities, the entity fully implemented 1 activity (14%), 3 activities were partially implemented (43%) while 3 activities (43%) remained unimplemented. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["15.", "Uganda Embassy in Berlin Opinion Unqualified", "\uf0b7 I noted that several Out puts in the Strategic plan are not included in the Annual work plan and vice versa. In addition some annualised targets in the strategic plan were different from those in the annual work plan. \uf0b7 I noted that although the Mission had not budgeted to collect NTR during the year under review, an amount of UGX.39,346,556 was recognized in the financial statements \uf0b7 One (1) output (HIV/AIDS Mainstreaming) with a total of nineteen (19) activities and expenditure worth UGX. 0.566Bn were insufficiently quantified. I observed that out of the nineteen (19) activities, five (5) activities (26%) were quantified while fourteen (14) activities (74%) were not clearly quantified to enable assessment of performance. \uf0b7 Out of 25 quantified activities, 7 activities (28%) were fully implemented, 9 activities (36%) were partially implemented while 9 activities (36%) remained unimplemented. \uf0b7 I noted that \u20ac202,700 had been diverted to implement activities other than the activities for which they were budgeted. \uf0b7 the Mission has not had any approved Charter by the Minister of Foreign Affairs since 2014. This is despite the fact that the finance committee meeting held on 24th February 2022 agreed on development of a Mission Charter. \uf0b7 Despite the Mission in Berlin being mandated to promote and protect Uganda\u2019s national interests in Germany, Austria, Czech Republic, Poland, Hungary, the Vatican, Slovakia, Bulgaria, and Romania and with the United Nations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.6.280Bn out of which UGX.5.860Bn was warranted, resulting in a shortfall of UGX.0.420Bn. The shortfall represents 6.7% of the approved budget. \uf0b7 I assessed the implementation of all the four (4) outputs that had been fully quantified with a total of twenty (20) activities worth UGX.6.280Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX. 0.3Bn was fully implemented. Three (3) outputs with nineteen (19) activities worth UGX.5.98Bn were partially implemented.", null], ["14.", "Uganda Embassy in China, Beijing 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year under review but collected UGX.9.831 million during the year. \uf0b7 The entity budgeted to receive UGX.4.98Bn out of which UGX.4.98Bn was warranted, implying 100% release of the budget. All the funds received were absorbed. \uf0b7 I assessed the implementation of three (3) outputs that were fully quantified with a total of 7 activities worth UGX.4.981bn and noted that out of 7 activities, the entity fully implemented 1 activity (14%), 3 activities were partially implemented (43%) while 3 activities (43%) remained unimplemented. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["15.", "Uganda Embassy in Berlin Opinion Unqualified", "\uf0b7 I noted that several Out puts in the Strategic plan are not included in the Annual work plan and vice versa. In addition some annualised targets in the strategic plan were different from those in the annual work plan. \uf0b7 I noted that although the Mission had not budgeted to collect NTR during the year under review, an amount of UGX.39,346,556 was recognized in the financial statements \uf0b7 One (1) output (HIV/AIDS Mainstreaming) with a total of nineteen (19) activities and expenditure worth UGX. 0.566Bn were insufficiently quantified. I observed that out of the nineteen (19) activities, five (5) activities (26%) were quantified while fourteen (14) activities (74%) were not clearly quantified to enable assessment of performance. \uf0b7 Out of 25 quantified activities, 7 activities (28%) were fully implemented, 9 activities (36%) were partially implemented while 9 activities (36%) remained unimplemented. \uf0b7 I noted that \u20ac202,700 had been diverted to implement activities other than the activities for which they were budgeted. \uf0b7 the Mission has not had any approved Charter by the Minister of Foreign Affairs since 2014. This is despite the fact that the finance committee meeting held on 24th February 2022 agreed on development of a Mission Charter. \uf0b7 Despite the Mission in Berlin being mandated to promote and protect Uganda\u2019s national interests in Germany, Austria, Czech Republic, Poland, Hungary, the Vatican, Slovakia, Bulgaria, and Romania and with the United Nations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "401", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Agencies in Bonn, Hamburg and Vienna, by the time of audit the Ambassador had only been accredited in Germany alone.", null], ["16.", "Uganda Embassy in Berlin 2021 Opinion Unqualified", "\uf0b7 Although all the funds were received during, the Mission did not achieve all the outputs. Five (5) out of seven (7) strategic outputs from the strategic plan were partially achieved \uf0b7 Out of the total receipts for the financial year of UGX. 5.77Bn, UGX.5.72Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn \uf0b7 One (1) output with a total of four (4) activities and expenditure worth UGX.1.17Bn were insufficiently quantified. I observed that out of the four (4) activities, three (3) activities (75%) were quantified while one (1) activity (25%) were not clearly quantified to enable assessment of performance. \uf0b7 2 outputs with 13 activities worth UGX. 4.55Bn were partially implemented. Out of 13 activities, 3 activities were partially implemented (23%) while 10 activities (76.9%) remained unimplemented. \uf0b7 From a sample I noted that UGX.221,106,545 had been diverted from other activities to pay medical expenses. \uf0b7 I noted that the fixed assets register maintained by the entity was not updated. A number of assets in the BoS Report such as the saloon cars, desktop computers, laptops, printers, servers, photocopiers were not included in the Assets register. \uf0b7 A review of the approved staff establishment of the mission in Germany revealed that although the Mission had an approved staff structure of 6 staff positions the actual staff positions filled were 9 (150%) resulting in an excess of 3 \uf0b7 Contrary to the Public standing orders, the Mission paid EUR 14,921 (UGX.63,352,611) in respect to educational allowances to staff without children accompanying them at the Mission. \uf0b7 Although the entity had an approved Procurement Plan, procurements worth UGX.286,095,641 for Medical Insurance, were undertaken outside the approved procurement plan. \uf0b7 I noted that 2 procurements for Heating Oil were undertaken using the request for quotation, and direct procurement method, without a clear justification for the direct procurement method."], ["17.", "Uganda Embassy in Brussels Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.4Bn during the year under review. Out of this, only UGX.0.0085Bn was collected, representing a performance of 2.1% of the target. \uf0b7 The budgets for four (4) outputs assessed were not supported by individual activity costings/budgets. \uf0b7 I assessed the four (4) outputs that had been fully quantified with 19 activities worth UGX.1.130Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.170Bn were fully implemented; One (1) output with sixteen (16) activities worth UGX.0.80Bn were partially implemented. All the sixteen (16) activities, were partially implemented, while Two (2) outputs with two (2) activities worth 0.160Bn was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Agencies in Bonn, Hamburg and Vienna, by the time of audit the Ambassador had only been accredited in Germany alone.", null], ["16.", "Uganda Embassy in Berlin 2021 Opinion Unqualified", "\uf0b7 Although all the funds were received during, the Mission did not achieve all the outputs. Five (5) out of seven (7) strategic outputs from the strategic plan were partially achieved \uf0b7 Out of the total receipts for the financial year of UGX. 5.77Bn, UGX.5.72Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn \uf0b7 One (1) output with a total of four (4) activities and expenditure worth UGX.1.17Bn were insufficiently quantified. I observed that out of the four (4) activities, three (3) activities (75%) were quantified while one (1) activity (25%) were not clearly quantified to enable assessment of performance. \uf0b7 2 outputs with 13 activities worth UGX. 4.55Bn were partially implemented. Out of 13 activities, 3 activities were partially implemented (23%) while 10 activities (76.9%) remained unimplemented. \uf0b7 From a sample I noted that UGX.221,106,545 had been diverted from other activities to pay medical expenses. \uf0b7 I noted that the fixed assets register maintained by the entity was not updated. A number of assets in the BoS Report such as the saloon cars, desktop computers, laptops, printers, servers, photocopiers were not included in the Assets register. \uf0b7 A review of the approved staff establishment of the mission in Germany revealed that although the Mission had an approved staff structure of 6 staff positions the actual staff positions filled were 9 (150%) resulting in an excess of 3 \uf0b7 Contrary to the Public standing orders, the Mission paid EUR 14,921 (UGX.63,352,611) in respect to educational allowances to staff without children accompanying them at the Mission. \uf0b7 Although the entity had an approved Procurement Plan, procurements worth UGX.286,095,641 for Medical Insurance, were undertaken outside the approved procurement plan. \uf0b7 I noted that 2 procurements for Heating Oil were undertaken using the request for quotation, and direct procurement method, without a clear justification for the direct procurement method."], ["17.", "Uganda Embassy in Brussels Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.4Bn during the year under review. Out of this, only UGX.0.0085Bn was collected, representing a performance of 2.1% of the target. \uf0b7 The budgets for four (4) outputs assessed were not supported by individual activity costings/budgets. \uf0b7 I assessed the four (4) outputs that had been fully quantified with 19 activities worth UGX.1.130Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.170Bn were fully implemented; One (1) output with sixteen (16) activities worth UGX.0.80Bn were partially implemented. All the sixteen (16) activities, were partially implemented, while Two (2) outputs with two (2) activities worth 0.160Bn was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "402", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budget. \uf0b7 the mission had an accumulated unspent balance of UGX. 170,862,053 which had not been transferred to the consolidated fund. \uf0b7 funds to the tune of Euro. 14,238.10 (equivalent to UGX 56,952,400) were irregularly diverted from allowances and paid for installation of a gate at the official residence without seeking and obtaining the necessary approvals. \uf0b7 State of the embassy Assets ; the Official residence requires more repairs ;an empty plot of land within the prime area of the city in Brussels measuring approximately more than 1.0 acres needs to redevelop to save on the high annual rental expenses incurred on staff accommodation", null], ["18.", "Uganda Embassy in Brussels 2020/21 Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.1.594 Bn during the year. However only UGX.0.387 Bn was collected, resulting in a shortfall of UGX.1.207Bn which represents 2.43% performance. \uf0b7 3 outputs with 7 activities worth UGX.5.423Bn which were fully quantified, were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14.3%), 2 activities were partially implemented (28.6%) while 4 activities (57.1%) remained unimplemented. \uf0b7 UGX. 31,521,823 (Euro 8,168.18) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Embassy land measuring approximately 1 acre is un-occupied and not under use. However, the mission incurred costs to a tune of approximately UGX. 29,254,486 (Euro 7,580.65) on its maintenance during the year without any returns."], ["19.", "Uganda Embassy in Juba Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR during the year under review, however UGX.453,110,497 was collected as NTR during the period. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.9.31Bn out of which UGX.9.31Bn was warranted, resulting in 100% funding of the budget. Out of the total warrants of UGX.9.311Bn received during the financial year, UGX.9.01Bn was spent by the entity resulting in an unspent balance of UGX.0.3Bn representing an absorption level of 96.7%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.85Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.3Bn were fully implemented, two (2) outputs with three (3) activities worth UGX.55Bn were partially implemented. Out of the three activities, two (2) activities were partially implemented and one (1) activity was not implemented. \uf0b7 I reviewed the financial statements and affairs of the Embassy for the underlying period, and noted a balance of UGX.335,754,842 as cash in transit which has been in the books of the embassy for more than five financial years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budget. \uf0b7 the mission had an accumulated unspent balance of UGX. 170,862,053 which had not been transferred to the consolidated fund. \uf0b7 funds to the tune of Euro. 14,238.10 (equivalent to UGX 56,952,400) were irregularly diverted from allowances and paid for installation of a gate at the official residence without seeking and obtaining the necessary approvals. \uf0b7 State of the embassy Assets ; the Official residence requires more repairs ;an empty plot of land within the prime area of the city in Brussels measuring approximately more than 1.0 acres needs to redevelop to save on the high annual rental expenses incurred on staff accommodation", null], ["18.", "Uganda Embassy in Brussels 2020/21 Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.1.594 Bn during the year. However only UGX.0.387 Bn was collected, resulting in a shortfall of UGX.1.207Bn which represents 2.43% performance. \uf0b7 3 outputs with 7 activities worth UGX.5.423Bn which were fully quantified, were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14.3%), 2 activities were partially implemented (28.6%) while 4 activities (57.1%) remained unimplemented. \uf0b7 UGX. 31,521,823 (Euro 8,168.18) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Embassy land measuring approximately 1 acre is un-occupied and not under use. However, the mission incurred costs to a tune of approximately UGX. 29,254,486 (Euro 7,580.65) on its maintenance during the year without any returns."], ["19.", "Uganda Embassy in Juba Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR during the year under review, however UGX.453,110,497 was collected as NTR during the period. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.9.31Bn out of which UGX.9.31Bn was warranted, resulting in 100% funding of the budget. Out of the total warrants of UGX.9.311Bn received during the financial year, UGX.9.01Bn was spent by the entity resulting in an unspent balance of UGX.0.3Bn representing an absorption level of 96.7%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.85Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.3Bn were fully implemented, two (2) outputs with three (3) activities worth UGX.55Bn were partially implemented. Out of the three activities, two (2) activities were partially implemented and one (1) activity was not implemented. \uf0b7 I reviewed the financial statements and affairs of the Embassy for the underlying period, and noted a balance of UGX.335,754,842 as cash in transit which has been in the books of the embassy for more than five financial years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "403", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["20.", "Uganda Embassy in Juba 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.3.188Bn during the year under review. Out of this, only UGX.0.416Bn was realized, representing a performance of 13% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.13.759Bn, out of which UGX. UGX.13.759Bn was warranted, resulting in 100% funding. \uf0b7 I observed that all the four (4) outputs with a total of eighteen (18) activities and expenditure worth UGX.13.77Bn were fully quantified. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of 18 activities worth UGX..13.77Bn and noted that; One (1) output with 1 activity worth  UGX.9.08Bn was fully implemented, two (2) outputs with 14 activities worth UGX.0.796Bn were partially implemented while one (1) output with a total of three (3) activities and expenditure worth UGX.3.89Bn were not implemented at all. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["21.", "Uganda Embassy in Bujumbura Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["22.", "Uganda Embassy in Bujumbura 2020/21 Opinion Unqualified", "\uf0b7 Out of a sample of eight (8) strategic activities/targets for the year from the strategic plan, five (5) targets were partially achieved, and three (3) targets were not achieved by the end of the year. \uf0b7 The entity collected only UGX.250,911,619 out of the budgeted NTR of UGX.3.188 Bn during the year under review, resulting in a shortfall of UGX.2,937,088,381, which represents 8% performance. \uf0b7 The entity budgeted to receive UGX.3.286Bn, which was all warranted/released. This reflects a performance of 100% of the budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["20.", "Uganda Embassy in Juba 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.3.188Bn during the year under review. Out of this, only UGX.0.416Bn was realized, representing a performance of 13% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.13.759Bn, out of which UGX. UGX.13.759Bn was warranted, resulting in 100% funding. \uf0b7 I observed that all the four (4) outputs with a total of eighteen (18) activities and expenditure worth UGX.13.77Bn were fully quantified. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of 18 activities worth UGX..13.77Bn and noted that; One (1) output with 1 activity worth  UGX.9.08Bn was fully implemented, two (2) outputs with 14 activities worth UGX.0.796Bn were partially implemented while one (1) output with a total of three (3) activities and expenditure worth UGX.3.89Bn were not implemented at all. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["21.", "Uganda Embassy in Bujumbura Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["22.", "Uganda Embassy in Bujumbura 2020/21 Opinion Unqualified", "\uf0b7 Out of a sample of eight (8) strategic activities/targets for the year from the strategic plan, five (5) targets were partially achieved, and three (3) targets were not achieved by the end of the year. \uf0b7 The entity collected only UGX.250,911,619 out of the budgeted NTR of UGX.3.188 Bn during the year under review, resulting in a shortfall of UGX.2,937,088,381, which represents 8% performance. \uf0b7 The entity budgeted to receive UGX.3.286Bn, which was all warranted/released. This reflects a performance of 100% of the budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "404", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The embassy did not fully implement the four planned outputs. Out of the four (4), only one (1) output with one activity worth UGX.0.5Bn was fully implemented, and the three (3) outputs with twelve (12) activities worth UGX.2.75Bn were partially implemented. \uf0b7 The embassy did not remit unutilised end-of-year balances amounting to UGX.31,649,399 to the Treasury for onward transfer to the Consolidated Fund. \uf0b7 The entity irregularly paid UGX.402,208,624 (BIF.223,797,365) out of imprest on activities such as air tickets, salaries, rent, security deposits and purchase of capital items, which are not small incidental expenditures such as postage and other office costs as guided by the Treasury Instructions 2017. And did not prepare a reconciliation of the Petty Cashbook and a Petty Cash Replenishment Request form.", null], ["23.", "Uganda High Commission Canberra Opinion Unqualified", "\uf0b7 Contrary to the requirements of the circular, the Uganda High Commission, Canberra had a Mission Chatter for 2021/2022 which was not aligned to the Mission\u2019s Strategic Plan 2020/21 - 2025. As a result the budget for the same financial year was also not aligned to the strategic objectives in the Strategic Plan. \uf0b7 I noted that according to the Medium-Term Expenditure Framework (MTEF) projections, only UGX.23.08 was allocated to the High Commission over the five years, mainly for wage and non-wage (recurrent) spending \uf0b7 The approved structure of the High Commission considers only the Head of Mission and the graded as Foreign Service Officers. Other officers who are posted and work at the High Commission such as the Financial and the Administrative Attaches were not included in the approved structure of the High Commission. \uf0b7 I established that the High Commission paid a total of AUD 48,551.57 during the financial without separating what related to normal power use and the portion meant for cooling/heating. This is irregular and affects implementation of other planned activities of the High commission. \uf0b7 I noted that MOFA released AUD.1,068,219.79 (UGX.3.00Bn) to the High Commission in excess of the required commitment of AUD 320,000 for the Acquisition of the Chancery by Government of Uganda. The excess of AUD 748,219.79 was deposited with Lawyers under an Escrow Account in the bank. However, this excess amount was wrongly expensed during the year instead of recognizing it as cash and cash equivalents on the escrow Account."], ["24.", "Uganda High Commission Canberra 2020/21 Opinion Unqualified", "\uf0b7 I noted that the mission finalised the preparation of the strategic plan for the period 2020/2021-2024/2025. However, the strategic plan was approved on 27th September 2021 after the end of the financial year under audit. \uf0b7 I noted that funds to the tune of AUD.10081.38 (UGX.27, 161,455) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the Mission spent UGX.171, 287,858 on medical refunds and other medical expenses to its staff during the financial year. Out of the total refunds paid, the insurance refunded only the qualifying amount of UGX.72,880,522"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The embassy did not fully implement the four planned outputs. Out of the four (4), only one (1) output with one activity worth UGX.0.5Bn was fully implemented, and the three (3) outputs with twelve (12) activities worth UGX.2.75Bn were partially implemented. \uf0b7 The embassy did not remit unutilised end-of-year balances amounting to UGX.31,649,399 to the Treasury for onward transfer to the Consolidated Fund. \uf0b7 The entity irregularly paid UGX.402,208,624 (BIF.223,797,365) out of imprest on activities such as air tickets, salaries, rent, security deposits and purchase of capital items, which are not small incidental expenditures such as postage and other office costs as guided by the Treasury Instructions 2017. And did not prepare a reconciliation of the Petty Cashbook and a Petty Cash Replenishment Request form.", null], ["23.", "Uganda High Commission Canberra Opinion Unqualified", "\uf0b7 Contrary to the requirements of the circular, the Uganda High Commission, Canberra had a Mission Chatter for 2021/2022 which was not aligned to the Mission\u2019s Strategic Plan 2020/21 - 2025. As a result the budget for the same financial year was also not aligned to the strategic objectives in the Strategic Plan. \uf0b7 I noted that according to the Medium-Term Expenditure Framework (MTEF) projections, only UGX.23.08 was allocated to the High Commission over the five years, mainly for wage and non-wage (recurrent) spending \uf0b7 The approved structure of the High Commission considers only the Head of Mission and the graded as Foreign Service Officers. Other officers who are posted and work at the High Commission such as the Financial and the Administrative Attaches were not included in the approved structure of the High Commission. \uf0b7 I established that the High Commission paid a total of AUD 48,551.57 during the financial without separating what related to normal power use and the portion meant for cooling/heating. This is irregular and affects implementation of other planned activities of the High commission. \uf0b7 I noted that MOFA released AUD.1,068,219.79 (UGX.3.00Bn) to the High Commission in excess of the required commitment of AUD 320,000 for the Acquisition of the Chancery by Government of Uganda. The excess of AUD 748,219.79 was deposited with Lawyers under an Escrow Account in the bank. However, this excess amount was wrongly expensed during the year instead of recognizing it as cash and cash equivalents on the escrow Account."], ["24.", "Uganda High Commission Canberra 2020/21 Opinion Unqualified", "\uf0b7 I noted that the mission finalised the preparation of the strategic plan for the period 2020/2021-2024/2025. However, the strategic plan was approved on 27th September 2021 after the end of the financial year under audit. \uf0b7 I noted that funds to the tune of AUD.10081.38 (UGX.27, 161,455) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the Mission spent UGX.171, 287,858 on medical refunds and other medical expenses to its staff during the financial year. Out of the total refunds paid, the insurance refunded only the qualifying amount of UGX.72,880,522"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "405", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 During the audit, I noted that the Mission spent UGX.82, 251,459 on electricity/gas expenses for Staff. However, I could not determine personal bills for officers and bills accruing to the government. I was therefore unable to establish the actual expenses spent on electricity for government business.", null], ["25.", "Uganda Embassy in Algiers Opinion Unqualified", "\uf0b7 The entity collected NTR of UGX. 11,623,722 out of the budgeted UGX. 210m during the financial year under review representing a performance of 5.5% of the target. \uf0b7 The entity received warrants amounting to UGX.4.4098Bn out of the budgeted UGX.4.886Bn resulting in a shortfall of UGX. 0.477Bn representing a 9.7% of the approved budget. All the funds received were however fully absorbed. \uf0b7 I assessed the extent of implementation of the only output that was well quantified and noted that this out-put was partially implemented. Out of the nine (9) activities, the mission fully implemented two (2) activities (22%), while seven (7) activities (77%) were not implemented at all. \uf0b7 I noted that the signatories to the Mission Accounts were not as per the guidelines given by the Accountant General."], ["26.", "Uganda Embassy in Algiers 2020/21 Opinion Unqualified", "\uf0b7 During the review, I noted that the Mission did not have a strategic plan that was well aligned to the NDP-III  \uf0b7 The Mission had an NTR budget of UGX2.125Bn out of which only UGX. 939,989 was collected representing a performance of 0.04%. Shortfalls in NTR performance affect service delivery.  \uf0b7 I assessed a sample of three outputs with 28 activities worth UGX 3.89Bn. Two of the outputs with 17 activities were fully quantified while one output with 11 activities was partially quantified.  \uf0b7 I assessed the implementation of the two quantified outputs and noted that all of them were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 During the audit, I noted that the Mission spent UGX.82, 251,459 on electricity/gas expenses for Staff. However, I could not determine personal bills for officers and bills accruing to the government. I was therefore unable to establish the actual expenses spent on electricity for government business.", null], ["25.", "Uganda Embassy in Algiers Opinion Unqualified", "\uf0b7 The entity collected NTR of UGX. 11,623,722 out of the budgeted UGX. 210m during the financial year under review representing a performance of 5.5% of the target. \uf0b7 The entity received warrants amounting to UGX.4.4098Bn out of the budgeted UGX.4.886Bn resulting in a shortfall of UGX. 0.477Bn representing a 9.7% of the approved budget. All the funds received were however fully absorbed. \uf0b7 I assessed the extent of implementation of the only output that was well quantified and noted that this out-put was partially implemented. Out of the nine (9) activities, the mission fully implemented two (2) activities (22%), while seven (7) activities (77%) were not implemented at all. \uf0b7 I noted that the signatories to the Mission Accounts were not as per the guidelines given by the Accountant General."], ["26.", "Uganda Embassy in Algiers 2020/21 Opinion Unqualified", "\uf0b7 During the review, I noted that the Mission did not have a strategic plan that was well aligned to the NDP-III  \uf0b7 The Mission had an NTR budget of UGX2.125Bn out of which only UGX. 939,989 was collected representing a performance of 0.04%. Shortfalls in NTR performance affect service delivery.  \uf0b7 I assessed a sample of three outputs with 28 activities worth UGX 3.89Bn. Two of the outputs with 17 activities were fully quantified while one output with 11 activities was partially quantified.  \uf0b7 I assessed the implementation of the two quantified outputs and noted that all of them were partially implemented."], ["27.", "Uganda Embassy in Tehran, 2021/22 Opinion Unqualified", "\uf0b7 I noted that the mission did not budget for NTR for year under review and as such no NTR was collected. \uf0b7 According to the approved budget, the mission was supposed to receive UGX.4.14Bn out of which UGX 3.66Bn was received. All the funds that were received were absorbed. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of eighteen (18) activities worth UGX.4.14bn and noted that all the out-puts were partially implemented. Out of the 18 activities worth 4.14 Bn assessed, 8 (44%) activities were fully implemented while 10 (66%) activities were not implemented at all. \uf0b7 The Mission accumulated domestic arrears of UGX 157,418,581 during the year contrary to the Treasury Instructions. \uf0b7 During the year under review, the mission spent UGX.1,296,080,389, on rent which is 34.2% of the total expenditure for the year of UGX.3, 795,208,084."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "406", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["28.", "Uganda Embassy in Tehran, 2020/21 Opinion Unqualified", "\uf0b7 The mission did not budget to collect NTR during the year under review. However, the entity collected UGX. 825,385. \uf0b7 The mission budgeted to receive UGX.3.84Bn all of which was warranted and absorbed \uf0b7 I noted that the mission had sufficiently quantified all the outputs and activities for year. I assessed the implementation of these out-puts and noted that One output with five activities (5) was worth UGX 0.76Bn was fully implemented while two outputs worth 3.068Bn with sixteen (16) activities were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, Q4 however there was no evidence for submission before elapse of the deadline."], ["29.", "Uganda High Commission in Dar es Salaam. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5,301Bn, UGX.5,758Bn was spent by the entity resulting in over-expenditure of UGX.0.457Bn representing an absorption level of 109%. As a result, I noted that of the 21 quantified activities worth 5.76Bn assessed;  2 activities representing 6%, were fully implemented, and 19 activities representing 94 %, were partially implemented. \uf0b7 The Mission did not return to the consolidated fund unspent balances for the prior year, totalling to USD.63,345.76, an equivalent of UGX.222,343,617.6. Management instead used the funds for meeting extra-budgetary expenditures."], ["30.", "Uganda High Commission in Dar es Salaam.  2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5.32Bn, UGX.5.01Bn was spent by the entity resulting in an unspent balance of UGX. 0.31, representing absorption level of 94.7%. \uf0b7 I assessed the implementation of four (4) outputs with a total of twelve (12) activities worth UGX. 4.41Bn and noted that one (1) output with three (3) activities worth 3.75Bn was fully implemented, and one (1) output with six (6) activities worth UGX.0.410Bn was partially implemented (i.e Out of the six activities, the entity fully implemented two (2) activities, and four (4) activities remained unimplemented) and two (2) outputs with three activities worth 0.24Bn were not implemented at all. \uf0b7 The entity procured several items that were not on the Mission\u2019s approved procurement plan. Out of the seven (7) procurements sampled, there was no evidence of evaluation done and there were no contract managers. \uf0b7 The embassy spent USD 4.877.00 (UGX. 17,308,814.4) on refunds for medical expenses to its officers yet the Public Service Standing Orders, 2010, requires Foreign Service Officers to be covered by full medical insurance. \uf0b7 The Embassy paid UGX.78,079,540 to its officials for educational allowances instead of paying educational Institutions or Schools."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["28.", "Uganda Embassy in Tehran, 2020/21 Opinion Unqualified", "\uf0b7 The mission did not budget to collect NTR during the year under review. However, the entity collected UGX. 825,385. \uf0b7 The mission budgeted to receive UGX.3.84Bn all of which was warranted and absorbed \uf0b7 I noted that the mission had sufficiently quantified all the outputs and activities for year. I assessed the implementation of these out-puts and noted that One output with five activities (5) was worth UGX 0.76Bn was fully implemented while two outputs worth 3.068Bn with sixteen (16) activities were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, Q4 however there was no evidence for submission before elapse of the deadline."], ["29.", "Uganda High Commission in Dar es Salaam. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5,301Bn, UGX.5,758Bn was spent by the entity resulting in over-expenditure of UGX.0.457Bn representing an absorption level of 109%. As a result, I noted that of the 21 quantified activities worth 5.76Bn assessed;  2 activities representing 6%, were fully implemented, and 19 activities representing 94 %, were partially implemented. \uf0b7 The Mission did not return to the consolidated fund unspent balances for the prior year, totalling to USD.63,345.76, an equivalent of UGX.222,343,617.6. Management instead used the funds for meeting extra-budgetary expenditures."], ["30.", "Uganda High Commission in Dar es Salaam.  2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5.32Bn, UGX.5.01Bn was spent by the entity resulting in an unspent balance of UGX. 0.31, representing absorption level of 94.7%. \uf0b7 I assessed the implementation of four (4) outputs with a total of twelve (12) activities worth UGX. 4.41Bn and noted that one (1) output with three (3) activities worth 3.75Bn was fully implemented, and one (1) output with six (6) activities worth UGX.0.410Bn was partially implemented (i.e Out of the six activities, the entity fully implemented two (2) activities, and four (4) activities remained unimplemented) and two (2) outputs with three activities worth 0.24Bn were not implemented at all. \uf0b7 The entity procured several items that were not on the Mission\u2019s approved procurement plan. Out of the seven (7) procurements sampled, there was no evidence of evaluation done and there were no contract managers. \uf0b7 The embassy spent USD 4.877.00 (UGX. 17,308,814.4) on refunds for medical expenses to its officers yet the Public Service Standing Orders, 2010, requires Foreign Service Officers to be covered by full medical insurance. \uf0b7 The Embassy paid UGX.78,079,540 to its officials for educational allowances instead of paying educational Institutions or Schools."], ["31.", "Uganda High Commission in Doha. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year under review of 3.183Bn, UGX 3.026Bn was warranted, representing an absorption rate of 95.06 % of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "407", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Three (3) outputs with thirteen (13) activities worth. 3,183Bn were partially implemented. Out of the thirteen (13) activities, the entity fully implemented two (2) activities; nine (9) activities were partially implemented, while two (2) activities remained unimplemented. \uf0b7 The embassy did not have a substantive Contracts committee during the year under review.", null], ["32.", "Uganda High Commission in Doha. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.3.18Bn, UGX.2.99Bn was spent by the entity resulting in an unspent balance of UGX.0.19Bn, representing an absorption level of 94.02%. \uf0b7 I assessed the implementation of three (3) outputs with a total of eleven (11) activities worth UGX.2.99Bn and noted that three (3) outputs with eleven (11) activities worth UGX.2.99Bn assessed were partially implemented. Out of the eleven (11) activities, the entity fully implemented five (5) activities, four (4) activities were partially implemented, and two (2) activities were not implemented. \uf0b7 The embassy submitted its performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports. \uf0b7 The embassy did not populate the summary statement of stores and other assets as required by the PFMA 2015. \uf0b7 I noted that some procurements carried out were not included in the procurement plan.  \uf0b7 The Mission did not have a substantive Contracts committee in place during the year under review. \uf0b7 The embassy has an approved structure of 15 positions, out of which 9 were filled, resulting in a shortfall of 6 (representing 40%)."], ["33.", "Uganda High Commission in Geneva. Opinion Unqualified", "\uf0b7 Out of the receipts of UGX.8,306,181,223 from the consolidated fund, UGX.7,818,929,021 was spent implying absorption rate of 94%. UGX.487,252,202 (6%) was an unspent and subsequently returned to the consolidated fund. \uf0b7 Out of seven priority areas prescribed in the mission charter only three (3) areas were quantified. Failure to quantify activities constrained evaluation of performance. \uf0b7 The Geneva mission incurred a total of CHF 259,200 (UGX.1,015,690,752) on annual rent comprising CHF 157,200 for the chancery and CHF 102,000 for the official Residence. Mortgage financing could help the mission acquire its own property if well negotiated and hence minimize rental costs. \uf0b7 Whereas the staffing structure provides for the position of Foreign Service Officer (FSO) Grade III, it was not filled. It was further noted that there is no provision for FSO II and yet it is filled while three (3) FSOIV are in place and yet the structure provides for only one(I). Unharmonized staffing presents a challenge for budget management."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Three (3) outputs with thirteen (13) activities worth. 3,183Bn were partially implemented. Out of the thirteen (13) activities, the entity fully implemented two (2) activities; nine (9) activities were partially implemented, while two (2) activities remained unimplemented. \uf0b7 The embassy did not have a substantive Contracts committee during the year under review.", null], ["32.", "Uganda High Commission in Doha. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.3.18Bn, UGX.2.99Bn was spent by the entity resulting in an unspent balance of UGX.0.19Bn, representing an absorption level of 94.02%. \uf0b7 I assessed the implementation of three (3) outputs with a total of eleven (11) activities worth UGX.2.99Bn and noted that three (3) outputs with eleven (11) activities worth UGX.2.99Bn assessed were partially implemented. Out of the eleven (11) activities, the entity fully implemented five (5) activities, four (4) activities were partially implemented, and two (2) activities were not implemented. \uf0b7 The embassy submitted its performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports. \uf0b7 The embassy did not populate the summary statement of stores and other assets as required by the PFMA 2015. \uf0b7 I noted that some procurements carried out were not included in the procurement plan.  \uf0b7 The Mission did not have a substantive Contracts committee in place during the year under review. \uf0b7 The embassy has an approved structure of 15 positions, out of which 9 were filled, resulting in a shortfall of 6 (representing 40%)."], ["33.", "Uganda High Commission in Geneva. Opinion Unqualified", "\uf0b7 Out of the receipts of UGX.8,306,181,223 from the consolidated fund, UGX.7,818,929,021 was spent implying absorption rate of 94%. UGX.487,252,202 (6%) was an unspent and subsequently returned to the consolidated fund. \uf0b7 Out of seven priority areas prescribed in the mission charter only three (3) areas were quantified. Failure to quantify activities constrained evaluation of performance. \uf0b7 The Geneva mission incurred a total of CHF 259,200 (UGX.1,015,690,752) on annual rent comprising CHF 157,200 for the chancery and CHF 102,000 for the official Residence. Mortgage financing could help the mission acquire its own property if well negotiated and hence minimize rental costs. \uf0b7 Whereas the staffing structure provides for the position of Foreign Service Officer (FSO) Grade III, it was not filled. It was further noted that there is no provision for FSO II and yet it is filled while three (3) FSOIV are in place and yet the structure provides for only one(I). Unharmonized staffing presents a challenge for budget management."], ["34.", "Uganda High Commission in Geneva. 2020/21 Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.7.24Bn, UGX.6.83Bn was spent by the entity resulting in an unspent balance of UGX.0.41Bn representing an absorption level of 94.3%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "408", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that funds to the tune of USD.17,463.62 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 three (3) outputs with a total of nine (9) activities and expenditure of UGX.7.24Bn sampled for assessment, I observed that all the activities were not clearly quantified to enable assessment of performance. \uf0b7 Out of the approved staff positions, 4 (57%) were filled leaving 3 (43%) vacant."], ["35.", "Uganda Consulate in Guangzhou, China Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.0.04Bn for the year, only UGX.0.004Bn, was collected, representing a performance of 10% of the target. \uf0b7 The entity budget was UGX.7.71Bn out of which UGX.7.18Bn was received, resulting in a shortfall of UGX.0.53Bn. The shortfall represents 6.9% of the approved budget. \uf0b7 Out of the total available funds of UGX.7.181Bn received during the financial year, UGX.3.785Bn was spent resulting in unspent balance of UGX.3.396Bn, an absorption level of 52.7%%. Some of the unspent funds are still held on the Consulate account. \uf0b7 Out of the five (5) outputs that had been fully quantified with a total of eight (18) activities worth UGX.7.71Bn, one (1) output with one (1) activity worth UGX.0.151Bn was fully implemented, while three (3) outputs with eighteen (18) activities worth UGX.4.539Bn were partially implemented and one (1) output with two (2) activities worth 3.0Bn was not implemented at all."], ["36.", "Uganda Consulate in Guangzhou, China 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.2.09Bn during the year under review. Out of this, UGX. 0.024Bn was collected, resulting in a shortfall of UGX.2.026Bn which represents 1.2% performance. \uf0b7 Out of the total receipts for the financial year of UGX.4.545Bn, UGX.4.286Bn was spent by the entity resulting in an unspent balance of UGX.0.26Bn representing an absorption level of 94.3%. \uf0b7 All the three (3) outputs with a total of seventeen (17) activities and expenditure worth UGX.4.34Bn were fully quantified. \uf0b7 Three (3) outputs with 17 activities worth UGX.4.34Bn were partially implemented. Out of the seventeen (17) activities, the entity fully implemented eight (8) activities (47%), 2 activities (11.7%) were partially implemented and seven (7) activities (41.1)% were not implemented. \uf0b7 The Mission submitted performance reports for Q2, Q3 and Q4 after the deadline given for submission of the reports."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that funds to the tune of USD.17,463.62 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 three (3) outputs with a total of nine (9) activities and expenditure of UGX.7.24Bn sampled for assessment, I observed that all the activities were not clearly quantified to enable assessment of performance. \uf0b7 Out of the approved staff positions, 4 (57%) were filled leaving 3 (43%) vacant."], ["35.", "Uganda Consulate in Guangzhou, China Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.0.04Bn for the year, only UGX.0.004Bn, was collected, representing a performance of 10% of the target. \uf0b7 The entity budget was UGX.7.71Bn out of which UGX.7.18Bn was received, resulting in a shortfall of UGX.0.53Bn. The shortfall represents 6.9% of the approved budget. \uf0b7 Out of the total available funds of UGX.7.181Bn received during the financial year, UGX.3.785Bn was spent resulting in unspent balance of UGX.3.396Bn, an absorption level of 52.7%%. Some of the unspent funds are still held on the Consulate account. \uf0b7 Out of the five (5) outputs that had been fully quantified with a total of eight (18) activities worth UGX.7.71Bn, one (1) output with one (1) activity worth UGX.0.151Bn was fully implemented, while three (3) outputs with eighteen (18) activities worth UGX.4.539Bn were partially implemented and one (1) output with two (2) activities worth 3.0Bn was not implemented at all."], ["36.", "Uganda Consulate in Guangzhou, China 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.2.09Bn during the year under review. Out of this, UGX. 0.024Bn was collected, resulting in a shortfall of UGX.2.026Bn which represents 1.2% performance. \uf0b7 Out of the total receipts for the financial year of UGX.4.545Bn, UGX.4.286Bn was spent by the entity resulting in an unspent balance of UGX.0.26Bn representing an absorption level of 94.3%. \uf0b7 All the three (3) outputs with a total of seventeen (17) activities and expenditure worth UGX.4.34Bn were fully quantified. \uf0b7 Three (3) outputs with 17 activities worth UGX.4.34Bn were partially implemented. Out of the seventeen (17) activities, the entity fully implemented eight (8) activities (47%), 2 activities (11.7%) were partially implemented and seven (7) activities (41.1)% were not implemented. \uf0b7 The Mission submitted performance reports for Q2, Q3 and Q4 after the deadline given for submission of the reports."], ["37.", "Uganda Embassy in Khartoum. Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.02Bn during the year under review. Out of this, UGX.0.158Bn was collected, representing a performance of 790% of the target. \uf0b7 The embassy was supposed to receive UGX.4.129Bn from the Treasury out of which UGX.3.95Bn was warranted, resulting in a shortfall of UGX.0.179Bn which represents 95.6% of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "409", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the five (5) outputs, one (1) output with one (1) activity and expenditure worth UGX.0.17Bn were fully implemented; two (2) outputs with five (5) activities worth UGX.0.83Bn were partially implemented; and two (2) outputs with three (3) activities worth 2.95Bn were not implemented. \uf0b7 During the year, USD.16,222.90 (equivalent to UGX.60,835,875) were charged wrongly on other expenditure item codes without obtaining the necessary approvals.", null], ["38.", "Uganda Embassy in Khartoum. 2020/21 Opinion Unqualified", "\uf0b7 Management partially implemented all eight (8) strategic activities/targets from the strategic plan by the end of the financial year. \uf0b7 Out of the budgeted NTR of UGX.3.14Bn, only UGX.0.039Bn was collected, resulting in a shortfall of UGX. 3.11Bn, which represents 1.24% performance. \uf0b7 All three outputs with a total of nine (9) activities and expenditure worth UGX. 3.96Bn were fully quantified. That is, all nine (9) activities (100%) within these outputs were clearly quantified to enable assessment of performance. \uf0b7 All three (3) outputs with nine (9) activities worth UGX.3.96Bn were partially implemented. Out of the nine (9) activities, the entity fully implemented three (3) activities (33%), One activity was partially implemented (11%), while five (5) activities (56%) remained unimplemented. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports as indicated in the table below; \uf0b7 The Embassy did not transfer end-of-year balances amounting to UGX.69,209,601 to the Treasury for onward transfer to the Consolidated Fund."], ["39.", "Uganda Embassy in Kigali. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.80Mn during the year under review. Out of this, only UGX. 46.7Mn was collected, representing a performance of 58% of the target. \uf0b7 The Mission had a budget or UGX.3.3Bn which was all received and absorbed.  \uf0b7 None of the output was fully implemented. All the three outputs sampled were all partially implemented. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.599,992,260 which is 17.5% of the total expenditure for the year of UGX.3,300,783,813, in regard to rent which is very high. \uf0b7 During the year, UGX 599.9Mn was spent on rent for the official residence for the Ambassador and five other Mission staff. This constitutes 17.5% of the total mission expenditure of UGX 3.30Bn. The high administrative costs in rent reduce the amount of funds available in the budget for implementation of other activities and service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the five (5) outputs, one (1) output with one (1) activity and expenditure worth UGX.0.17Bn were fully implemented; two (2) outputs with five (5) activities worth UGX.0.83Bn were partially implemented; and two (2) outputs with three (3) activities worth 2.95Bn were not implemented. \uf0b7 During the year, USD.16,222.90 (equivalent to UGX.60,835,875) were charged wrongly on other expenditure item codes without obtaining the necessary approvals.", null], ["38.", "Uganda Embassy in Khartoum. 2020/21 Opinion Unqualified", "\uf0b7 Management partially implemented all eight (8) strategic activities/targets from the strategic plan by the end of the financial year. \uf0b7 Out of the budgeted NTR of UGX.3.14Bn, only UGX.0.039Bn was collected, resulting in a shortfall of UGX. 3.11Bn, which represents 1.24% performance. \uf0b7 All three outputs with a total of nine (9) activities and expenditure worth UGX. 3.96Bn were fully quantified. That is, all nine (9) activities (100%) within these outputs were clearly quantified to enable assessment of performance. \uf0b7 All three (3) outputs with nine (9) activities worth UGX.3.96Bn were partially implemented. Out of the nine (9) activities, the entity fully implemented three (3) activities (33%), One activity was partially implemented (11%), while five (5) activities (56%) remained unimplemented. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports as indicated in the table below; \uf0b7 The Embassy did not transfer end-of-year balances amounting to UGX.69,209,601 to the Treasury for onward transfer to the Consolidated Fund."], ["39.", "Uganda Embassy in Kigali. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.80Mn during the year under review. Out of this, only UGX. 46.7Mn was collected, representing a performance of 58% of the target. \uf0b7 The Mission had a budget or UGX.3.3Bn which was all received and absorbed.  \uf0b7 None of the output was fully implemented. All the three outputs sampled were all partially implemented. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.599,992,260 which is 17.5% of the total expenditure for the year of UGX.3,300,783,813, in regard to rent which is very high. \uf0b7 During the year, UGX 599.9Mn was spent on rent for the official residence for the Ambassador and five other Mission staff. This constitutes 17.5% of the total mission expenditure of UGX 3.30Bn. The high administrative costs in rent reduce the amount of funds available in the budget for implementation of other activities and service delivery."], ["40.", "Uganda Embassy in Kigali 2020/21", "\uf0b7 The Mission budgeted to collect NTR worth 3.188Bn out of which UGX 42.0million was collected translating into a performance of 1.3%. \uf0b7 The mission had an approved budget of UGX 3.3Bn which was all warranted and absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "410", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I sampled three (3) outputs with a total of ten (10) activities and expenditure worth UGX.3.239Bn for assessment and noted that all the outputs were fully quantified. Out of the three out-puts, one output with 5 activities worth UGX.0.68Bn was partially implemented while the remaining two outputs with 5 activities were not implemented at all. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports."], ["41.", "Uganda Embassy in Kinshasa. Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["42.", "Uganda Embassy in Kinshasa. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Mission finalized the preparation of the strategic plan for the period 2020/2021-2024/2025. However, this had not yet been approved by the National Planning Authority. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review, out of this, UGX.0.669 was collected representing 31.48%, resulting in a shortfall in performance of UGX. 1.456Bn (68.52%). \uf0b7 The entity budgeted to receive UGX.7.46Bn and all of it was warranted resulting into 100% budget release. Out of these releases UGX.7.26Bn was absorbed leaving unspent balance of UGX.0.199Bn. \uf0b7 I reviewed the extent of quantification of the seven (7) outputs with a total of thirty-four (34) activities and expenditure of UGX.7.46Bn and noted that none of the outputs was fully quantified. \uf0b7 I noted that reports for Q1, Q2 and Q3 quarters were submitted after the lapse of the deadline for submission."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I sampled three (3) outputs with a total of ten (10) activities and expenditure worth UGX.3.239Bn for assessment and noted that all the outputs were fully quantified. Out of the three out-puts, one output with 5 activities worth UGX.0.68Bn was partially implemented while the remaining two outputs with 5 activities were not implemented at all. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports."], ["41.", "Uganda Embassy in Kinshasa. Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["42.", "Uganda Embassy in Kinshasa. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Mission finalized the preparation of the strategic plan for the period 2020/2021-2024/2025. However, this had not yet been approved by the National Planning Authority. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review, out of this, UGX.0.669 was collected representing 31.48%, resulting in a shortfall in performance of UGX. 1.456Bn (68.52%). \uf0b7 The entity budgeted to receive UGX.7.46Bn and all of it was warranted resulting into 100% budget release. Out of these releases UGX.7.26Bn was absorbed leaving unspent balance of UGX.0.199Bn. \uf0b7 I reviewed the extent of quantification of the seven (7) outputs with a total of thirty-four (34) activities and expenditure of UGX.7.46Bn and noted that none of the outputs was fully quantified. \uf0b7 I noted that reports for Q1, Q2 and Q3 quarters were submitted after the lapse of the deadline for submission."], ["43.", "Uganda High Commission in Kuala Lumpur. Opinion Unqualified", "\uf0b7 During the year under review; the Mission had an approved budget of UGX.3.712Bn out of which UGX.3.56Bn was warranted and all the funds spent. \uf0b7 The Mission budgeted to collect NTR of UGX.9,843,762 which was fully realized representing a performance of 100% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "411", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 The Mission planned to receive UGX.3.712Bn out of which UGX.3.562 was warranted resulting in a shortfall of UGX.150M that represents 4% of the approved budget. The unwarranted funds were meant for Presentation of credentials to Cambodia, Laos-PDR and Myanmar and Commercial diplomacy activities. \uf0b7 I noted that the entity did not seek a revision of its budget, and the work plan as provided for by section 17 (3) of the PFMA 2015. \uf0b7 Out of the total warrants of UGX.3.562Bn received during the financial year under review, UGX.3.53Bn was spent by the entity resulting in an absorption level of 99%. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of fifteen (15) activities worth UGX.3.557Bn and noted that all the four (4) outputs with fifteen (15) activities worth UGX.3.557Bn were partially implemented. Out of the fifteen (15) activities, the entity fully implemented eight (8) activities; six (6) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 The Mission did not implement some planned activities such as Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, FDI of US $ 27.3M was not attracted to Uganda against the set target of USD 100M, One (1) Bench marking study visit was not coordinated while 10 out of 12 official delegations were not coordinated. \uf0b7 I noted that the Mission did not maintain a detailed risk register of risks which may affect the implementation of activities as detailed in the approved work plans and budgets. There were no strategies and officers responsible to mitigate the occurrence of such risks. \uf0b7 The approved staff Structure of the Mission provides for five (5) staff however, I noted that the Mission is understaffed with a Human Resource capacity of three (3) (60%) Home-based Staff while (2) (40%) positions of FSO 111 and FSO V were not filled. I also noted that the position of FSO 11 that was not provided for in the structure was filled."], ["44.", "Uganda High Commission in Kuala Lumpur.  2020/21 Opinion Unqualified", "\uf0b7 The Mission had an approved budget of UGX.3.54 Bn that was all released for the financial year 2020/2021. The Embassy planned to achieve its deliverables through implementation of three (03) main outputs worth UGX.3.51Bn, representing 99% of the total budget. \uf0b7 The mission did not achieve all the targets set in the mission statement for the period under review. Out of eight (8) strategic activities/targets; four (4) objectives were fully implemented, three (3) were partially achieved while one (1) was not achieved at all by the end of the financial year. \uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.11.8Million which was all realized representing a performance of 100%. \uf0b7 The Mission budgeted to receive UGX.3,542,140,000 out of which UGX.3,542,139,217Bn was warranted representing 99.9% of the budget. \uf0b7 Out of the total receipts for the year of UGX.3.542,Bn, UGX.3.390Bn was spent resulting in an unspent balance of UGX.0.151Bn representing an absorption level of 96%. The unspent balance of UGX.45,545,945 (MYR 55,065.88)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 The Mission planned to receive UGX.3.712Bn out of which UGX.3.562 was warranted resulting in a shortfall of UGX.150M that represents 4% of the approved budget. The unwarranted funds were meant for Presentation of credentials to Cambodia, Laos-PDR and Myanmar and Commercial diplomacy activities. \uf0b7 I noted that the entity did not seek a revision of its budget, and the work plan as provided for by section 17 (3) of the PFMA 2015. \uf0b7 Out of the total warrants of UGX.3.562Bn received during the financial year under review, UGX.3.53Bn was spent by the entity resulting in an absorption level of 99%. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of fifteen (15) activities worth UGX.3.557Bn and noted that all the four (4) outputs with fifteen (15) activities worth UGX.3.557Bn were partially implemented. Out of the fifteen (15) activities, the entity fully implemented eight (8) activities; six (6) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 The Mission did not implement some planned activities such as Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, FDI of US $ 27.3M was not attracted to Uganda against the set target of USD 100M, One (1) Bench marking study visit was not coordinated while 10 out of 12 official delegations were not coordinated. \uf0b7 I noted that the Mission did not maintain a detailed risk register of risks which may affect the implementation of activities as detailed in the approved work plans and budgets. There were no strategies and officers responsible to mitigate the occurrence of such risks. \uf0b7 The approved staff Structure of the Mission provides for five (5) staff however, I noted that the Mission is understaffed with a Human Resource capacity of three (3) (60%) Home-based Staff while (2) (40%) positions of FSO 111 and FSO V were not filled. I also noted that the position of FSO 11 that was not provided for in the structure was filled."], ["44.", "Uganda High Commission in Kuala Lumpur.  2020/21 Opinion Unqualified", "\uf0b7 The Mission had an approved budget of UGX.3.54 Bn that was all released for the financial year 2020/2021. The Embassy planned to achieve its deliverables through implementation of three (03) main outputs worth UGX.3.51Bn, representing 99% of the total budget. \uf0b7 The mission did not achieve all the targets set in the mission statement for the period under review. Out of eight (8) strategic activities/targets; four (4) objectives were fully implemented, three (3) were partially achieved while one (1) was not achieved at all by the end of the financial year. \uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.11.8Million which was all realized representing a performance of 100%. \uf0b7 The Mission budgeted to receive UGX.3,542,140,000 out of which UGX.3,542,139,217Bn was warranted representing 99.9% of the budget. \uf0b7 Out of the total receipts for the year of UGX.3.542,Bn, UGX.3.390Bn was spent resulting in an unspent balance of UGX.0.151Bn representing an absorption level of 96%. The unspent balance of UGX.45,545,945 (MYR 55,065.88)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "412", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "was returned to the Consolidated Fund while foreign exchange loss of UGX.115,988,734 was incurred during the period. \uf0b7 Three (03) outputs with a total of fourteen (14) activities and expenditure worth UGX.3.51 were clearly and fully quantified to enable assessment of performance. \uf0b7 I noted that three (03) outputs with a total of fourteen (14) activities worth UGX.3.51Bn were partially implemented. Out of fourteen (14) activities, six (6) representing 43% of the activities were fully implemented; three (3) activities (21%) were partially implemented while five (5) activities (36%) were not implemented. \uf0b7 The activities that were not fully implemented included; 10 planned scholarships, Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, 3 bilateral engagements and 12 planned official delegations. \uf0b7 The Mission submitted performance reports for Q1, Q2 and Q3 after the deadline given for submission of the reports and the level of performance was consistent with my review of other comparative information and reports.", null], ["45.", "Uganda High Commission in London. Opinion Unqualified", "\uf0b7 The Mission continues to experience funding challenges, with several of its planned activities in the strategic plan not adequately funded as planned. Of specific concern is the absence of funding to undertake urgent repairs on the Mission properties (Chancery, Official residence and the Rentable structure on Wardour Street), which continue to increase the eventual repair costs given that they continue to further degenerate with severe weather conditions. The continued underfunding implies that the Mission will face challenges in implementing all the planned activities which may in turn impact on the attainment of the intended goals. \uf0b7 The Mission did not budget to collect any Non-Tax Revenue (NTR) during the year under review, although a total of UGX.769.6Mn was collected. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.113,788 (equivalent to UGX.522Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. This practice is contrary to the requirements by the public service standing orders."], ["46.", "Uganda High Commission in London. 2020/21 Opinion Unqualified", "\uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.58,231 (equivalent to UGX.287Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. I further noted some payments for medical bills were not supported by prescriptions from a doctor, as required by the Public Service"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "was returned to the Consolidated Fund while foreign exchange loss of UGX.115,988,734 was incurred during the period. \uf0b7 Three (03) outputs with a total of fourteen (14) activities and expenditure worth UGX.3.51 were clearly and fully quantified to enable assessment of performance. \uf0b7 I noted that three (03) outputs with a total of fourteen (14) activities worth UGX.3.51Bn were partially implemented. Out of fourteen (14) activities, six (6) representing 43% of the activities were fully implemented; three (3) activities (21%) were partially implemented while five (5) activities (36%) were not implemented. \uf0b7 The activities that were not fully implemented included; 10 planned scholarships, Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, 3 bilateral engagements and 12 planned official delegations. \uf0b7 The Mission submitted performance reports for Q1, Q2 and Q3 after the deadline given for submission of the reports and the level of performance was consistent with my review of other comparative information and reports.", null], ["45.", "Uganda High Commission in London. Opinion Unqualified", "\uf0b7 The Mission continues to experience funding challenges, with several of its planned activities in the strategic plan not adequately funded as planned. Of specific concern is the absence of funding to undertake urgent repairs on the Mission properties (Chancery, Official residence and the Rentable structure on Wardour Street), which continue to increase the eventual repair costs given that they continue to further degenerate with severe weather conditions. The continued underfunding implies that the Mission will face challenges in implementing all the planned activities which may in turn impact on the attainment of the intended goals. \uf0b7 The Mission did not budget to collect any Non-Tax Revenue (NTR) during the year under review, although a total of UGX.769.6Mn was collected. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.113,788 (equivalent to UGX.522Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. This practice is contrary to the requirements by the public service standing orders."], ["46.", "Uganda High Commission in London. 2020/21 Opinion Unqualified", "\uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.58,231 (equivalent to UGX.287Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. I further noted some payments for medical bills were not supported by prescriptions from a doctor, as required by the Public Service"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "413", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Standing Orders. This practice exposes the Mission to a risk of misuse, since there are no controls regarding the kind of medical attention provided to staff, eligibility, as well as receipts presented by staff.", null], ["47.", "Uganda Embassy in Mogadishu. Opinion Unqualified", "\uf0b7 The entity did not budget to collect any NTR during the year under review however they were able to collect UGX. 1,127,805.  \uf0b7 The entity budgeted to receive UGX.4.876Bn out of which UGX. 4.743Bn was warranted, resulting in under funding of UGX.0.133Bn. This represents 2.73% of the approved budget.  \uf0b7 I assessed the implementation of the one output that had been fully quantified worth UGX.2.546Bn and noted that the output was partially implemented."], ["48.", "Uganda Embassy in Mogadishu. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Embassy did not budget to collect NTR during the year under review and as such there was no collection \uf0b7 Out of the total receipts for the financial year of UGX.3.786Bn, UGX.3.696Bn was spent by the entity resulting in an unspent balance of UGX.0.09Bn representing an absorption level of 97.6%. \uf0b7 Out of the three (3) outputs with a total of four (4) activities and expenditure of UGX.3.87Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the out-puts were quantified. \uf0b7 One (1) Output with one (1) activity and expenditure of UGX 1Bn was fully implemented, while the balance of two out-puts were partially implemented. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the given deadline for submission of the reports."], ["49.", "Uganda Consulate in Mombasa. Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR amounting to UGX.0.09Bn during the year under review. Out of this, UGX.0.0002Bn was collected, representing a performance of 0.2%of the target. \uf0b7 The entity was supposed to receive UGX.4.085Bn all of which was warranted representing a 100% performance of the approved budget. \uf0b7 I observed that the budgets for three (3) out of the five (5) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 I noted that the Mission did not maintain a detailed register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 431, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "414", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 431, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Consulate received the used utility vehicle from the High Commission in Nairobi (formerly used by the then High Commissioner) in the year 2015, when the Consulate was opened. The condition of the utility vehicle is particularly dire and has on numerous occasions been recommended for boarding off by our board of survey.", null], ["50.", "Uganda Consulate in Mombasa. 2020/21 Opinion Unqualified", "\uf0b7 I sampled Ten (10) strategic activities/targets from the strategic plan for review Six (6) strategic activities/targets were fully achieved, one(1) strategic activity/target was partially achieved and three(3) strategic activities/targets were not achieved. \uf0b7 The entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, only UGX. 116,709 was collected, resulting in a shortfall of UGX.2,124,883,291 which represents 0.005% performance. \uf0b7 The entity budgeted to receive UGX.2.967Bn out of which UGX.2.967Bn was warranted and released which was 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.2.967Bn, UGX.3.008Bn was spent by the entity resulting in an over expenditure of UGX.0.041Bn representing an absorption level of 101.4%. \uf0b7 I noted that the Mission submitted performance reports for Q1, Q2 and Q4 after the deadline given for submission of the reports. \uf0b7 I noted that a sum of KES.695,000 (equivalent to UGX.23,630,000) was paid to Mission staff as working from home and risk allowances during the financial year 2020/2021. \uf0b7 Mission has an approved staff structure of 17 staff positions. Out of which 15 positions were filled representing 88% fulfillment."], ["51.", "Uganda Embassy in Moscow. Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX. 80,000,000 during the year under review. Out of this UGX. 31,650,301 was realized, representing a performance of 40% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.5,606,341,048, out of which UGX.5,253,940,545 was warranted, resulting in a shortfall UGX:352,400,503. The shortfall represents 4% of the approved budget. \uf0b7 Out of the total available funds of UGX. 5,253,940,545 received during the financial year, UGX. 5,047,157,896 was spent resulting in an unspent balance of UGX.206,782,649, representing an absorption level of 96.%. \uf0b7 I assessed the implementation of three (3) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.5.61Bn and noted that; One (1) output with six (6) activities and expenditure worth UGX.3.01 had been fully implemented, one (1) output with five (5) activities worth UGX.1.81Bn had been partially implemented and the other out-put was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Consulate received the used utility vehicle from the High Commission in Nairobi (formerly used by the then High Commissioner) in the year 2015, when the Consulate was opened. The condition of the utility vehicle is particularly dire and has on numerous occasions been recommended for boarding off by our board of survey.", null], ["50.", "Uganda Consulate in Mombasa. 2020/21 Opinion Unqualified", "\uf0b7 I sampled Ten (10) strategic activities/targets from the strategic plan for review Six (6) strategic activities/targets were fully achieved, one(1) strategic activity/target was partially achieved and three(3) strategic activities/targets were not achieved. \uf0b7 The entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, only UGX. 116,709 was collected, resulting in a shortfall of UGX.2,124,883,291 which represents 0.005% performance. \uf0b7 The entity budgeted to receive UGX.2.967Bn out of which UGX.2.967Bn was warranted and released which was 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.2.967Bn, UGX.3.008Bn was spent by the entity resulting in an over expenditure of UGX.0.041Bn representing an absorption level of 101.4%. \uf0b7 I noted that the Mission submitted performance reports for Q1, Q2 and Q4 after the deadline given for submission of the reports. \uf0b7 I noted that a sum of KES.695,000 (equivalent to UGX.23,630,000) was paid to Mission staff as working from home and risk allowances during the financial year 2020/2021. \uf0b7 Mission has an approved staff structure of 17 staff positions. Out of which 15 positions were filled representing 88% fulfillment."], ["51.", "Uganda Embassy in Moscow. Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX. 80,000,000 during the year under review. Out of this UGX. 31,650,301 was realized, representing a performance of 40% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.5,606,341,048, out of which UGX.5,253,940,545 was warranted, resulting in a shortfall UGX:352,400,503. The shortfall represents 4% of the approved budget. \uf0b7 Out of the total available funds of UGX. 5,253,940,545 received during the financial year, UGX. 5,047,157,896 was spent resulting in an unspent balance of UGX.206,782,649, representing an absorption level of 96.%. \uf0b7 I assessed the implementation of three (3) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.5.61Bn and noted that; One (1) output with six (6) activities and expenditure worth UGX.3.01 had been fully implemented, one (1) output with five (5) activities worth UGX.1.81Bn had been partially implemented and the other out-put was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "415", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["52.", "Uganda Embassy in Moscow. 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted and collected NTR of 0.035Bn during the year under review, representing a performance of 100% of the target. In addition, the entity budgeted to receive UGX.4.66Bn of GoU funds, all of which was availed representing 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.4.66Bn, UGX.3.15Bn was spent by the entity resulting in an unspent balance of UGX.1.51Bn representing an absorption level of 68%. \uf0b7 All the three (03) outputs with a total of twelve (12) activities and expenditure worth UGX.3.66n were fully quantified. \uf0b7 One (01) output with a total of five (05) activities and expenditure worth UGX.0.07Bn was fully implemented. Two (2) outputs with seven (7) activities and expenditure worth UGX.3.6Bn were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports."], ["53.", "Uganda High Commission in Nairobi. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR amounting to UGX.0.4Bn during the year under review. Out of this, UGX.0.2Bn was collected, representing a performance of 50% of the target. \uf0b7 The entity was supposed to receive UGX.16.242Bn out of which UGX.15.621Bn was warranted, resulting in a shortfall of UGX.0.621Bn. The shortfall represents 3.8% of the approved budget. \uf0b7 Out of the total warrants of UGX.15.621Bn received during the financial year UGX.15.211Bn was spent by the entity resulting in an unspent balance of UGX.0.41Bn representing an absorption level of 97%. \uf0b7 I observed that the budgets for three (3) out of the six (6) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 I reviewed the performance indicators in the approved work plans and observed that the indicators used to measure performance for some activities would not provide the most appropriate measure of performance. In some cases, the indicators were generic and not specific to the activity while in other cases, management did not provide indicators. \uf0b7 I noted that the High Commission did not maintain a detailed register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimise the impact in the event that these risks materialised. \uf0b7 A review of the statement of arrears of revenues on page 33 of the financial statements revealed that the Mission had cumulative arrears of revenue as at 30 June 2022 of UGX.112,630,169 however the same was not disclosed in the statement of financial position as receivables."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["52.", "Uganda Embassy in Moscow. 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted and collected NTR of 0.035Bn during the year under review, representing a performance of 100% of the target. In addition, the entity budgeted to receive UGX.4.66Bn of GoU funds, all of which was availed representing 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.4.66Bn, UGX.3.15Bn was spent by the entity resulting in an unspent balance of UGX.1.51Bn representing an absorption level of 68%. \uf0b7 All the three (03) outputs with a total of twelve (12) activities and expenditure worth UGX.3.66n were fully quantified. \uf0b7 One (01) output with a total of five (05) activities and expenditure worth UGX.0.07Bn was fully implemented. Two (2) outputs with seven (7) activities and expenditure worth UGX.3.6Bn were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports."], ["53.", "Uganda High Commission in Nairobi. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR amounting to UGX.0.4Bn during the year under review. Out of this, UGX.0.2Bn was collected, representing a performance of 50% of the target. \uf0b7 The entity was supposed to receive UGX.16.242Bn out of which UGX.15.621Bn was warranted, resulting in a shortfall of UGX.0.621Bn. The shortfall represents 3.8% of the approved budget. \uf0b7 Out of the total warrants of UGX.15.621Bn received during the financial year UGX.15.211Bn was spent by the entity resulting in an unspent balance of UGX.0.41Bn representing an absorption level of 97%. \uf0b7 I observed that the budgets for three (3) out of the six (6) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 I reviewed the performance indicators in the approved work plans and observed that the indicators used to measure performance for some activities would not provide the most appropriate measure of performance. In some cases, the indicators were generic and not specific to the activity while in other cases, management did not provide indicators. \uf0b7 I noted that the High Commission did not maintain a detailed register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimise the impact in the event that these risks materialised. \uf0b7 A review of the statement of arrears of revenues on page 33 of the financial statements revealed that the Mission had cumulative arrears of revenue as at 30 June 2022 of UGX.112,630,169 however the same was not disclosed in the statement of financial position as receivables."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "416", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that funds to the tune of KES.1,435,892 (equivalent to UGX.44,512,665) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.", null], ["54.", "Uganda High Commission in Nairobi. 2020/21 Opinion Unqualified", "\uf0b7 I sampled eight (8) strategic activities/targets from the strategic plan for review and noted that One (1) strategic activity was fully achieved, one (1) strategic activity/target was partially achieved and six (6) strategic activities/targets were not achieved. \uf0b7 The entity budgeted to collect NTR of UGX.3,188,000,000Bn during the year under review. Out of this, only UGX.239,009,234 was collected, resulting in a shortfall of UGX.2,948,990,766 which represents 8% performance. \uf0b7 I noted that the Mission submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission. \uf0b7 I noted that the cumulative total expenditure reported in the performance reports of UGX.3.43Bn was different from the total reported in the financial statements of UGX.3.352Bn. \uf0b7 The Mission has an approved staff structure of 8 staff positions. Out of these 7 positions were filled representing 88% fulfillment"], ["55.", "Uganda Embassy in New Delhi. Opinion Unqualified", "\uf0b7 The Mission budgeted to collect NTR of UGX.0.34Bn during the year under review however only UGX.0.012Bn was collected, representing a performance of 4% of the target.  \uf0b7 The entity was supposed to receive UGX.4,834,538,951 which was all warranted representing 100% performance. \uf0b7 The entity\u2019s performance could not be measured since the work plans and budgets did not have clear performance indicators.  \uf0b7 I noted that the rent for the mission consumed more that 10% of the budget.  \uf0b7 I noted that the mission faces challenges in handling cases of human trafficking since no facilitation has been provided to the Mission for this purpose."], ["56.", "Uganda Embassy in New Delhi. 2020/21 Opinion Unqualified", "\uf0b7 The Mission budgeted to collect NTR during the year under review of UGX 2.65Bn. However, UGX. 0.07Bn was realised reflecting a revenue shortfall of 99.8%  \uf0b7 The Mission budgeted to receive UGX.4.55Bn all of which was warranted and absorbed  \uf0b7 I noted that the Mission did not have any fully quantified output as such I was unable to assess the extent of implementation.  \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, Q4 after the deadline set by the Treasury Instructions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 434, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "417", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 434, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Mission is under staffed by 18%. Out of the approved staff structure of 22 staff positions. Only 18 positions were filled representing 82% fulfilment", null], ["57.", "The Uganda Embassy in New York. Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22/November/2021 after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.16.43Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.7.452Bn at the close of the financial year, including six (6) tenants who had not paid amounts due for rent totalling USD.0.597Mn. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.909Bn. Whereas the funds are transferred to the Consolidated Fund for Government revenue, the funds are a liability, returnable to the tenants and need to be secured as such."], ["58.", "The Uganda Embassy in New York. 2020/2021 Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22nd November 2021, after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.17.08Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.4.681Bn at the close of the financial year including six (6) tenants who had not paid amounts due for rent totalling USD.896,381 as at the end of the financial year. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.862Bn. Whereas at the time of collection of rental payments by tenants (which include the refundable deposits) are transferred to the Consolidated Fund as Government revenue, the funds are a liability, returnable to the tenants at the time of expiry of their rental periods, and therefore need to be secured as such."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Mission is under staffed by 18%. Out of the approved staff structure of 22 staff positions. Only 18 positions were filled representing 82% fulfilment", null], ["57.", "The Uganda Embassy in New York. Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22/November/2021 after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.16.43Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.7.452Bn at the close of the financial year, including six (6) tenants who had not paid amounts due for rent totalling USD.0.597Mn. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.909Bn. Whereas the funds are transferred to the Consolidated Fund for Government revenue, the funds are a liability, returnable to the tenants and need to be secured as such."], ["58.", "The Uganda Embassy in New York. 2020/2021 Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22nd November 2021, after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.17.08Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.4.681Bn at the close of the financial year including six (6) tenants who had not paid amounts due for rent totalling USD.896,381 as at the end of the financial year. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.862Bn. Whereas at the time of collection of rental payments by tenants (which include the refundable deposits) are transferred to the Consolidated Fund as Government revenue, the funds are a liability, returnable to the tenants at the time of expiry of their rental periods, and therefore need to be secured as such."], ["59.", "Uganda Embassy in Paris. 2021/22 Opinion Unqualified", "\uf0b7 Whereas the mission targeted to handle 200 visa applications, certify 80 documents and hold 5 meetings to coordinate payment of subscription arrears regarding the bureau for international exhibitions, it was only able to handle 124 visa applications, certify 54 documents and coordinate 4 meetings implying variances of 76 applications, 26 certifications and 1 meeting. Failure to achieve the targets implies that the goal of generating revenue through promoting tourism may not be achieved. \uf0b7 Although the Mission charter provides for acquisition of property annually, it was noted that no property had been acquired. Instead, the Mission spent Euros 9,000 on rent of the Official residence monthly. \uf0b7 At the time of audit inspection the renovation works for the chancery had stalled due to delayed payments dating back to February 2022,and this exposed the Mission to extra monthly costs such as; rent for new"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "418", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Chancery;Euros.21,750, rent for Warehouse; Euros 1,571, security costs and remobilization of workers. Delayed payments may also attract penalties from the Contractor and Consultant. \uf0b7 Whereas the country subscribes to the Organization for Economic Cooperation and Development (OECD), it has incurred subscription arrears dating as far back as 2014 amounting to Euros 25,0139.34 an equivalent of UGX.101,183,684 as at 31 December 2021. There is a risk of prevention of certification and/or embargo on Uganda Seed exports to the European and other markets. \uf0b7 Review of the board of survey report and physical inspection of the mission representation car, utility van and the ICT equipment revealed that though they are due for replacement due to high maintenance costs, this had not been effected.", null], ["60.", "Uganda Embassy in Paris. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.8.849Bn, UGX.8.203Bn was spent by the embassy resulting in an unspent balance of UGX.0.669Bn representing an absorption level of 93%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I observed that the mission did not have an approved and certified five-year strategic plan as required. There is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I noted that funds to the tune of UGX.37,684,240 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["61.", "Uganda Embassy in Pretoria. Opinion Unqualified", "\uf0b7 Although the Mission did not budget for None Tax Revenue (NTR) during the financial year 2021/2022, I noted that the Mission collected UGX.86.2Mn. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 Out of the appropriated budgeted of UGX.6.923Bn, only UGX.3.465Bn (representing 50% of the budget) was warranted leading to inability by the Mission to undertake the majority of the planned activities. I observed that the released funds could barely cover employee costs and the majority of the planned activities were not funded. \uf0b7 I observed that although the Mission in Pretoria has over the years been employing local staff, there was no social security/gratuity scheme for such staff. It was further observed that although a local consultant was engaged, who compiled a valuation of how much is due for all staff (both current and those who exited), the current staff contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Chancery;Euros.21,750, rent for Warehouse; Euros 1,571, security costs and remobilization of workers. Delayed payments may also attract penalties from the Contractor and Consultant. \uf0b7 Whereas the country subscribes to the Organization for Economic Cooperation and Development (OECD), it has incurred subscription arrears dating as far back as 2014 amounting to Euros 25,0139.34 an equivalent of UGX.101,183,684 as at 31 December 2021. There is a risk of prevention of certification and/or embargo on Uganda Seed exports to the European and other markets. \uf0b7 Review of the board of survey report and physical inspection of the mission representation car, utility van and the ICT equipment revealed that though they are due for replacement due to high maintenance costs, this had not been effected.", null], ["60.", "Uganda Embassy in Paris. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.8.849Bn, UGX.8.203Bn was spent by the embassy resulting in an unspent balance of UGX.0.669Bn representing an absorption level of 93%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I observed that the mission did not have an approved and certified five-year strategic plan as required. There is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I noted that funds to the tune of UGX.37,684,240 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["61.", "Uganda Embassy in Pretoria. Opinion Unqualified", "\uf0b7 Although the Mission did not budget for None Tax Revenue (NTR) during the financial year 2021/2022, I noted that the Mission collected UGX.86.2Mn. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 Out of the appropriated budgeted of UGX.6.923Bn, only UGX.3.465Bn (representing 50% of the budget) was warranted leading to inability by the Mission to undertake the majority of the planned activities. I observed that the released funds could barely cover employee costs and the majority of the planned activities were not funded. \uf0b7 I observed that although the Mission in Pretoria has over the years been employing local staff, there was no social security/gratuity scheme for such staff. It was further observed that although a local consultant was engaged, who compiled a valuation of how much is due for all staff (both current and those who exited), the current staff contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation."], ["62.", "Uganda Embassy in Pretoria. 2020/21 Opinion Unqualified", "\uf0b7 Although the Mission did not budget for None Tax Revenue (NTR) during the financial year 2020/2021, I noted that the Mission collected UGX.86Mn. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 I observed that although the Mission in Pretoria has over the years been employing local staff, there was no social security/gratuity scheme for such staff. It was further observed that although a local consultant was engaged, who compiled a valuation of how much is due for all staff (both current and those who exited), the current staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "419", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation.", null], ["63.", "Uganda Embassy in Riyadh Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR amounting to UGX.0.02Bn during the year under review but realized UGX.1.249Bn above the target by 1.23Bn \uf0b7 Out of the total available funds of UGX.5.278Bn received during the financial year UGX.5.062Bn was spent by the entity resulting in an unspent balance of UGX.0.216Bn representing an absorption level of 96%. The unspent funds were returned to the consolidated fund. \uf0b7 I assessed the implementation of all the three (3) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.5.21Bn and noted that; all three (3) outputs with twelve (12) activities worth UGX.5.21Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented seven (7) activities and five (5) activities were partially implemented."], ["64.", "Uganda Embassy in Riyadh 2020/2021 Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the embassy budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.645Bn was collected, resulting in a shortfall of UGX UGX.1.48Bn which represents 30% performance. \uf0b7 The mission\u2019s budget was revised from UGX 4.15Bn to 4.36Bn which was all warranted \uf0b7 Out of the total receipts for the financial year of UGX.4.36Bn, UGX.4.26Bn was spent by the entity resulting in an absorption level of 97.7%. \uf0b7 I sampled three out-puts and reviewed the work plans for quantification and observed that two (2) outputs with a total of five (5) activities and expenditure worth UGX.3.06Bn were fully quantified, one (1) output with a total of five (5) activities and expenditure worth UGX.1.08Bn were insufficiently quantified. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2 and Q3, after the deadline given for submission of the reports."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation.", null], ["63.", "Uganda Embassy in Riyadh Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR amounting to UGX.0.02Bn during the year under review but realized UGX.1.249Bn above the target by 1.23Bn \uf0b7 Out of the total available funds of UGX.5.278Bn received during the financial year UGX.5.062Bn was spent by the entity resulting in an unspent balance of UGX.0.216Bn representing an absorption level of 96%. The unspent funds were returned to the consolidated fund. \uf0b7 I assessed the implementation of all the three (3) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.5.21Bn and noted that; all three (3) outputs with twelve (12) activities worth UGX.5.21Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented seven (7) activities and five (5) activities were partially implemented."], ["64.", "Uganda Embassy in Riyadh 2020/2021 Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the embassy budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.645Bn was collected, resulting in a shortfall of UGX UGX.1.48Bn which represents 30% performance. \uf0b7 The mission\u2019s budget was revised from UGX 4.15Bn to 4.36Bn which was all warranted \uf0b7 Out of the total receipts for the financial year of UGX.4.36Bn, UGX.4.26Bn was spent by the entity resulting in an absorption level of 97.7%. \uf0b7 I sampled three out-puts and reviewed the work plans for quantification and observed that two (2) outputs with a total of five (5) activities and expenditure worth UGX.3.06Bn were fully quantified, one (1) output with a total of five (5) activities and expenditure worth UGX.1.08Bn were insufficiently quantified. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2 and Q3, after the deadline given for submission of the reports."], ["65.", "Uganda Embassy in Tokyo Opinion Unqualified", "\uf0b7 I noted that the Embassy budgeted to collect NTR of UGX: 20m during the year out of which UGX.5.5m was collected, resulting in a shortfall of UGX.14.5m. \uf0b7 The Mission budgeted to receive UGX.5.8Bn and UGX:5.8Bn was warranted. Out of this UGX 5.3Bn was spent resulting in unspent balances of 0.3Bn \uf0b7 I assessed the implementation of the three (3) outputs that had been insufficiently quantified with a total of twenty-four (24) activities worth UGX.5.5Bn and noted that all outputs were partially implemented."], ["66.", "Uganda Embassy in Tokyo 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 1,594,000,000 during the year, out of this, UGX. 8,182,199 was collected, resulting in a shortfall of UGX UGX. 1,585,817,801."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "420", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Mission budgeted to receive UGX.6.04Bn which was all warranted representing 100% performance on GoU receipts. \uf0b7 Out of the total receipts of UGX.6.04Bn, UGX.5.86Bn was spent by the entity resulting in an unspent balance of UGX.0.18Bn representing an absorption level of 97%. \uf0b7 All the three outputs were insufficiently quantified and as a result I could not assess the extent of implementation of these activities. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports.", null], ["67.", "Uganda Embassy in Washington Opinion Unqualified", "\uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. I noted that the Mission had total collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.679Bn. At the closur1e of the period, UGX.1.348Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.0.331Bn. The practice amounts to a violation of regulations and could lead to misallocation of the Embassy\u2019s funds. \uf0b7 I noted that the Assets Register maintained by the Mission was not in the format prescribed in the Treasury Instructions, and several asset details were missing. I also noted a number of unserviceable items recommended for disposal in the prior financial year but still remained undisposed at the end of 2020/2021. \uf0b7 The Mission owns two chancery buildings in Washington DC. The Board of Survey and an engineering assessment on the buildings disclosed the following among other issues; o  The back porch of one of the buildings continued to disintegrate due to an unstable foundation. o  The Chancery buildings on plots 5909 and 5911 had shown serious structural cracks ranging from 1mm to 7mm. The landing rear porch of building on plot 5909 had completely failed. o  The buildings were susceptible to storm water, which was disastrous to their integrity given that the interior of the buildings was made of wood. The incomplete splash aprons were noted to be allowing water in the buildings. \uf0b7 My inspection of the buildings revealed structural issues including corrosion of water pipes, cracks in the buildings, detached chimney on building on 5911 and detached porch on building on plot 5909. The buildings are likely to deteriorate further if no urgent civil works are undertaken, which renders their occupancy by Mission staff and their clients unsafe. Delayed works may also render the repairs more costly."], ["68.", "Uganda Embassy in Washington. 2020/21 Opinion", "\uf0b7 The Ministry of Finance, Planning and Economic Development (MoFPED) provided for a total of UGX.3.719Bn in NTR from the Embassy during the year under review, as per MOFPED NTR Estimates for 2020/2021. However, UGX.0.0797Bn was collected which represents a paltry 2.14% performance, resulting in a shortfall of UGX.3.64Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Mission budgeted to receive UGX.6.04Bn which was all warranted representing 100% performance on GoU receipts. \uf0b7 Out of the total receipts of UGX.6.04Bn, UGX.5.86Bn was spent by the entity resulting in an unspent balance of UGX.0.18Bn representing an absorption level of 97%. \uf0b7 All the three outputs were insufficiently quantified and as a result I could not assess the extent of implementation of these activities. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports.", null], ["67.", "Uganda Embassy in Washington Opinion Unqualified", "\uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. I noted that the Mission had total collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.679Bn. At the closur1e of the period, UGX.1.348Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.0.331Bn. The practice amounts to a violation of regulations and could lead to misallocation of the Embassy\u2019s funds. \uf0b7 I noted that the Assets Register maintained by the Mission was not in the format prescribed in the Treasury Instructions, and several asset details were missing. I also noted a number of unserviceable items recommended for disposal in the prior financial year but still remained undisposed at the end of 2020/2021. \uf0b7 The Mission owns two chancery buildings in Washington DC. The Board of Survey and an engineering assessment on the buildings disclosed the following among other issues; o  The back porch of one of the buildings continued to disintegrate due to an unstable foundation. o  The Chancery buildings on plots 5909 and 5911 had shown serious structural cracks ranging from 1mm to 7mm. The landing rear porch of building on plot 5909 had completely failed. o  The buildings were susceptible to storm water, which was disastrous to their integrity given that the interior of the buildings was made of wood. The incomplete splash aprons were noted to be allowing water in the buildings. \uf0b7 My inspection of the buildings revealed structural issues including corrosion of water pipes, cracks in the buildings, detached chimney on building on 5911 and detached porch on building on plot 5909. The buildings are likely to deteriorate further if no urgent civil works are undertaken, which renders their occupancy by Mission staff and their clients unsafe. Delayed works may also render the repairs more costly."], ["68.", "Uganda Embassy in Washington. 2020/21 Opinion", "\uf0b7 The Ministry of Finance, Planning and Economic Development (MoFPED) provided for a total of UGX.3.719Bn in NTR from the Embassy during the year under review, as per MOFPED NTR Estimates for 2020/2021. However, UGX.0.0797Bn was collected which represents a paltry 2.14% performance, resulting in a shortfall of UGX.3.64Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "1  \n421", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the total receipts from the Consolidated Fund for the financial year of UGX.8.033Bn, UGX.6.681Bn was spent by the entity resulting in an unspent balance of UGX.1.352Bn representing an absorption level of 83%. As a result, several activities of the Mission were not implemented. \uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. The Mission had revenue collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.776Bn. At the closure of the period, UGX.0.334Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance of UGX.1.442Bn. The practice amounts to a violation of the PFMA/R and could lead to misallocation of the Embassy\u2019s funds."], ["69.", "Uganda Embassy in Addis Ababa. Opinion Unqualified", "\uf0b7 The mission budgeted to collect NTR during the year under review of UGX 0.04Bn. However, the entity collected UGX. 0.009Bn. This represents revenue performance of 0.22% \uf0b7 The mission budgeted to receive UGX.3.902Bn all of which was warranted. Out of the UGX. 3.902Bn that was warranted, UGX.3.60Bn was absorbed resulting in absorption level of 92% \uf0b7 I noted that the mission did not have performance indicates for all the outputs in the work plan and as such I was not able to assess the extent of implementation. \uf0b7 I inspected the status of the Ambassador\u2019s residence and noted that the building needs urgent repairs and renovations."], ["70.", "Uganda Embassy in Addis Ababa. 2020/21 Opinion Unqualified", "\uf0b7 The Mission had an NTR budget of 0.0078Bn which was all realized. \uf0b7 The mission budgeted to receive UGX.3.44Bn all of which was warranted. Out of this the mission absorbed UGX.3.15Bn representing an absorption level of 92% \uf0b7 I assessed the extent to which out-puts were quantified and noted that out of the three outputs sampled, two (02) outputs with a total of nineteen (19) activities and expenditure worth UGX.1Bn were fully quantified. One (01) output with a total of nine (09) activities and expenditure worth UGX.2.32Bn, was insufficiently quantified. In regard to implementation, the two outputs were all partially implemented. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Mission had an approved staff structure of eight (08) staff positions. Out of this, five (62.5%) were filled leaving three (3) vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the total receipts from the Consolidated Fund for the financial year of UGX.8.033Bn, UGX.6.681Bn was spent by the entity resulting in an unspent balance of UGX.1.352Bn representing an absorption level of 83%. As a result, several activities of the Mission were not implemented. \uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. The Mission had revenue collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.776Bn. At the closure of the period, UGX.0.334Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance of UGX.1.442Bn. The practice amounts to a violation of the PFMA/R and could lead to misallocation of the Embassy\u2019s funds."], ["69.", "Uganda Embassy in Addis Ababa. Opinion Unqualified", "\uf0b7 The mission budgeted to collect NTR during the year under review of UGX 0.04Bn. However, the entity collected UGX. 0.009Bn. This represents revenue performance of 0.22% \uf0b7 The mission budgeted to receive UGX.3.902Bn all of which was warranted. Out of the UGX. 3.902Bn that was warranted, UGX.3.60Bn was absorbed resulting in absorption level of 92% \uf0b7 I noted that the mission did not have performance indicates for all the outputs in the work plan and as such I was not able to assess the extent of implementation. \uf0b7 I inspected the status of the Ambassador\u2019s residence and noted that the building needs urgent repairs and renovations."], ["70.", "Uganda Embassy in Addis Ababa. 2020/21 Opinion Unqualified", "\uf0b7 The Mission had an NTR budget of 0.0078Bn which was all realized. \uf0b7 The mission budgeted to receive UGX.3.44Bn all of which was warranted. Out of this the mission absorbed UGX.3.15Bn representing an absorption level of 92% \uf0b7 I assessed the extent to which out-puts were quantified and noted that out of the three outputs sampled, two (02) outputs with a total of nineteen (19) activities and expenditure worth UGX.1Bn were fully quantified. One (01) output with a total of nine (09) activities and expenditure worth UGX.2.32Bn, was insufficiently quantified. In regard to implementation, the two outputs were all partially implemented. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Mission had an approved staff structure of eight (08) staff positions. Out of this, five (62.5%) were filled leaving three (3) vacant."], ["71.", "Uganda Embassy in Copenhagen. Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.22Bn during the year under review. Out of this, only UGX.0.033Bn was collected, representing a performance of 15% of the target. \uf0b7 Out of the total warrants of UGX. 6.141Bn received during the financial year UGX. 6.00Bn was spent by the entity resulting in an unspent balance of UGX.0.141Bn representing an absorption level of 98%. \uf0b7 I noted that funds to the tune of to UGX 850,596,700 (equivalent to DKK 1,701,193.4) were irregularly charged on wrong item codes without seeking and obtaining the necessary approvals"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "422", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Assessment of implementation of the one (1) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.604Bn and noted that; One (01) activity was fully implemented; while Three (03) activities were partially implemented. \uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 status of the embassy Assets; o  The Chancery- the building requires a total overhaul; the windows are too old even to replace broken glass is a challenge. The basement has signs of water entering through the walls, there are signs that the building is slowly sinking in and needs immediate reinforcement right from the basement, though the heating system was repaired, with the damaged or worn out insulation it\u2019s not effective. o  Official residence; The residence is not occupied though some repairs had been done during the past few year covering the kitchen, the toilets, there is leakage on the external walls possibly due to drainage problem, there is need for remodelling to fix a 2nd bathroom for the master bedroom to be self-contained, there is dampness in some part of the basement that requires reinforcement/ fixing urgently before occupancy. o  Furniture \u2013very old furniture, requires replacement o  A vehicle Toyota Hiace van 2.5 Combi model 2009 is not in use and parked due to the very high costs of maintenance.", null], ["72.", "Uganda Embassy in Copenhagen. 2020/21 Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX UGX. 1,585,166,839 during the year. However, UGX.8,767,711 was collected, representing 0.5% performance.  \uf0b7 Out of the total receipts for the financial year of UGX.6.54Bn, UGX.4.92Bn was spent by the entity resulting in an unspent balance of UGX.1.62Bn representing an absorption level of 75.2%.  \uf0b7 Out of the four (4) outputs with a total of twenty-five (25) activities, one (1) output with a total of two (2) activities were fully quantified. Two (2) outputs with a total of twenty-two (22) activities were insufficiently quantified. One (1) output with a total of one (1) activity was not quantified at all to enable assessment of performance.  \uf0b7 One (1) output with two (2) activities which was fully quantified worth UGX.4.37Bn was partially implemented. Out of the two (2) activities, the 2 activities were partially implemented.  \uf0b7 The Uganda Embassy Chancery building requires very urgent renovation  \uf0b7 The official residence building also requires complete and total renovation  \uf0b7 Two mission vehicles are very old and need replacement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Assessment of implementation of the one (1) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.604Bn and noted that; One (01) activity was fully implemented; while Three (03) activities were partially implemented. \uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 status of the embassy Assets; o  The Chancery- the building requires a total overhaul; the windows are too old even to replace broken glass is a challenge. The basement has signs of water entering through the walls, there are signs that the building is slowly sinking in and needs immediate reinforcement right from the basement, though the heating system was repaired, with the damaged or worn out insulation it\u2019s not effective. o  Official residence; The residence is not occupied though some repairs had been done during the past few year covering the kitchen, the toilets, there is leakage on the external walls possibly due to drainage problem, there is need for remodelling to fix a 2nd bathroom for the master bedroom to be self-contained, there is dampness in some part of the basement that requires reinforcement/ fixing urgently before occupancy. o  Furniture \u2013very old furniture, requires replacement o  A vehicle Toyota Hiace van 2.5 Combi model 2009 is not in use and parked due to the very high costs of maintenance.", null], ["72.", "Uganda Embassy in Copenhagen. 2020/21 Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX UGX. 1,585,166,839 during the year. However, UGX.8,767,711 was collected, representing 0.5% performance.  \uf0b7 Out of the total receipts for the financial year of UGX.6.54Bn, UGX.4.92Bn was spent by the entity resulting in an unspent balance of UGX.1.62Bn representing an absorption level of 75.2%.  \uf0b7 Out of the four (4) outputs with a total of twenty-five (25) activities, one (1) output with a total of two (2) activities were fully quantified. Two (2) outputs with a total of twenty-two (22) activities were insufficiently quantified. One (1) output with a total of one (1) activity was not quantified at all to enable assessment of performance.  \uf0b7 One (1) output with two (2) activities which was fully quantified worth UGX.4.37Bn was partially implemented. Out of the two (2) activities, the 2 activities were partially implemented.  \uf0b7 The Uganda Embassy Chancery building requires very urgent renovation  \uf0b7 The official residence building also requires complete and total renovation  \uf0b7 Two mission vehicles are very old and need replacement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "423", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["73.", "Ministry of Foreign Affairs (MOFA). Opinion Unqualified", "\uf0b7 The Ministry had an approved budget of UGX.70,982,930,947, out of which UGX.64,457,203,544 was warranted resulting in a budget shortfall of UGX 6.5Bn. This shortfall negatively affected implementation of activities. \uf0b7 Out of UGX 64.45 received, UGX.62.45 was absorbed resulting in un-utilized warrants of UGX.2Bn. The failure to absorb all warrants as availed affected service delivery. \uf0b7 I assessed the extent of implementation of a sample of 14 outputs worth UGX.52 Bn and observed that 2 outputs worth 34Bn were fully implemented, 7 outputs worth 18.4 Bn were partially implemented and 5 out-puts were not implemented at all. \uf0b7 I noted that funds totaling to UGX.32, 812,431 were mischarged/diverted to pay for activities for which it was not budgeted. \uf0b7 The entity had domestic arrears totaling to UGX.37Bn most of which related to unpaid contributions to International organizations. \uf0b7 I noted that the Medical Insurance provided to staff of the Missions abroad was inadequate and did not cover some of the illnesses suffered by the Mission staff abroad. I further observed that the current abridged PPDA guidelines for missions abroad were not applicable in most host countries which resulted in non-compliance with the same. \uf0b7 There was no mechanism to follow up and track promises and offers made by other governments to the Government of Uganda which resulted in loss of opportunities for Ugandans. \uf0b7 I also noted that missions were significantly underfunded in regard to capital budgets which affected their ability to undertake any activity of a capital nature. \uf0b7 I noted shortcomings in the management of the entities IT systems which included; failure to obtain NITA-U approvals for IT systems, lack of a steering Committee for ICT activities, lack of source codes for the Ministry\u2019s IT systems and limited integration of the various IT systems."], ["74.", "Ministry of East African Community Affairs  2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.02Bn during the year however, no collections were made by the Ministry.  \uf0b7 The approved budget of the ministry was UGX.38.043Bn out of which UGX.37.604Bn was warranted, resulting in a shortfall of UGX.0.438Bn, which is 1.15% of the approved budget.  \uf0b7 Out of the total warrants of UGX.37.605Bn received during the financial year, UGX.36.661Bn was spent by the entity resulting in an unspent balance of UGX.0.944Bn representing an absorption level of 97.5%.  \uf0b7 I reviewed the extent to which a sample of 9 outputs were implemented and noted that all the nine (9) outputs with their fourteen (14) activities and expenditure of UGX.26.6Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["73.", "Ministry of Foreign Affairs (MOFA). Opinion Unqualified", "\uf0b7 The Ministry had an approved budget of UGX.70,982,930,947, out of which UGX.64,457,203,544 was warranted resulting in a budget shortfall of UGX 6.5Bn. This shortfall negatively affected implementation of activities. \uf0b7 Out of UGX 64.45 received, UGX.62.45 was absorbed resulting in un-utilized warrants of UGX.2Bn. The failure to absorb all warrants as availed affected service delivery. \uf0b7 I assessed the extent of implementation of a sample of 14 outputs worth UGX.52 Bn and observed that 2 outputs worth 34Bn were fully implemented, 7 outputs worth 18.4 Bn were partially implemented and 5 out-puts were not implemented at all. \uf0b7 I noted that funds totaling to UGX.32, 812,431 were mischarged/diverted to pay for activities for which it was not budgeted. \uf0b7 The entity had domestic arrears totaling to UGX.37Bn most of which related to unpaid contributions to International organizations. \uf0b7 I noted that the Medical Insurance provided to staff of the Missions abroad was inadequate and did not cover some of the illnesses suffered by the Mission staff abroad. I further observed that the current abridged PPDA guidelines for missions abroad were not applicable in most host countries which resulted in non-compliance with the same. \uf0b7 There was no mechanism to follow up and track promises and offers made by other governments to the Government of Uganda which resulted in loss of opportunities for Ugandans. \uf0b7 I also noted that missions were significantly underfunded in regard to capital budgets which affected their ability to undertake any activity of a capital nature. \uf0b7 I noted shortcomings in the management of the entities IT systems which included; failure to obtain NITA-U approvals for IT systems, lack of a steering Committee for ICT activities, lack of source codes for the Ministry\u2019s IT systems and limited integration of the various IT systems."], ["74.", "Ministry of East African Community Affairs  2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.02Bn during the year however, no collections were made by the Ministry.  \uf0b7 The approved budget of the ministry was UGX.38.043Bn out of which UGX.37.604Bn was warranted, resulting in a shortfall of UGX.0.438Bn, which is 1.15% of the approved budget.  \uf0b7 Out of the total warrants of UGX.37.605Bn received during the financial year, UGX.36.661Bn was spent by the entity resulting in an unspent balance of UGX.0.944Bn representing an absorption level of 97.5%.  \uf0b7 I reviewed the extent to which a sample of 9 outputs were implemented and noted that all the nine (9) outputs with their fourteen (14) activities and expenditure of UGX.26.6Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "424", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted delayed service delivery due to the fact that the achievement of Uganda\u2019s EAC commitments is dependent on the corroboration of the other member states. \uf0b7 I observed that although the trend of domestic arrears over the past three (3) years shows a reduction in arrears, the Ministry had outstanding arrears totalling to UGX.1.665Bn as at 30th June 2022. \uf0b7 Out of the approved 103 staff positions, 72 positions representing 70% were filled while 31 positions representing 30% were vacant. Further, the Ministry planned to recruit eight (8) staff to fill some of the vacant positions, however this was not implemented.", null], ["75.", "The Independent Electoral Commission. Opinion Unqualified", "\uf0b7 The Commission budgeted to collect NTR amounting to UGX.0.19Bn during the year under review. Out of this, only UGX.0.11Bn was collected, representing a performance of 58% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.230.16Bn out of which UGX.227.59Bn was warranted, resulting in a shortfall of UGX.2.57Bn. The shortfall represents 1.12% of the approved budget. Out of the total warrants of UGX.227.59Bn received during the financial year UGX.161.32Bn was utilized by the entity resulting in un-utilized warrants to the tune UGX.66.27Bn. \uf0b7 I assessed the implementation of a sample of six (6) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.79.14Bn and noted that; two (2) outputs were fully implemented, three (3) outputs were partially implemented and one (1) output was not implemented at all. \uf0b7 I noted that funds to the tune of UGX.556,130,140 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the commission had undertaken activities towards the conduct of women council elections however; the exercise was never completed due to inadequate funding. \uf0b7 I noted that payables worth UGX. 2,744,317,391 relate to fines and penalties levied against the commission by Uganda Revenue Authority and these date back to more than five financial years. \uf0b7 The Commission delayed to vacate the current location of its offices in order to pave way for the construction of the Kampala express way. \uf0b7 I noted short comings in the management of the ICT function at the commission such as failure to obtain NITA U approvals of the Commission\u2019s system, failure to dispose of obsolete ICT items and absence of structures to steer ICT within the Commission."], ["", "WORKS AND TRANSPORT SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted delayed service delivery due to the fact that the achievement of Uganda\u2019s EAC commitments is dependent on the corroboration of the other member states. \uf0b7 I observed that although the trend of domestic arrears over the past three (3) years shows a reduction in arrears, the Ministry had outstanding arrears totalling to UGX.1.665Bn as at 30th June 2022. \uf0b7 Out of the approved 103 staff positions, 72 positions representing 70% were filled while 31 positions representing 30% were vacant. Further, the Ministry planned to recruit eight (8) staff to fill some of the vacant positions, however this was not implemented.", null], ["75.", "The Independent Electoral Commission. Opinion Unqualified", "\uf0b7 The Commission budgeted to collect NTR amounting to UGX.0.19Bn during the year under review. Out of this, only UGX.0.11Bn was collected, representing a performance of 58% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.230.16Bn out of which UGX.227.59Bn was warranted, resulting in a shortfall of UGX.2.57Bn. The shortfall represents 1.12% of the approved budget. Out of the total warrants of UGX.227.59Bn received during the financial year UGX.161.32Bn was utilized by the entity resulting in un-utilized warrants to the tune UGX.66.27Bn. \uf0b7 I assessed the implementation of a sample of six (6) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.79.14Bn and noted that; two (2) outputs were fully implemented, three (3) outputs were partially implemented and one (1) output was not implemented at all. \uf0b7 I noted that funds to the tune of UGX.556,130,140 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the commission had undertaken activities towards the conduct of women council elections however; the exercise was never completed due to inadequate funding. \uf0b7 I noted that payables worth UGX. 2,744,317,391 relate to fines and penalties levied against the commission by Uganda Revenue Authority and these date back to more than five financial years. \uf0b7 The Commission delayed to vacate the current location of its offices in order to pave way for the construction of the Kampala express way. \uf0b7 I noted short comings in the management of the ICT function at the commission such as failure to obtain NITA U approvals of the Commission\u2019s system, failure to dispose of obsolete ICT items and absence of structures to steer ICT within the Commission."], ["", "WORKS AND TRANSPORT SECTOR", ""], ["1.", "Ministry of Works and Transport (MoWT) Opinion Unqualified", "\uf0b7 The Ministry budgeted to collect NTR of UGX.215.63Bn but only UGX.209.00Bn was collected, representing a performance of 97% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "425", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Ministry was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. As a result some key activities like PAPs are not paid, Railway infrastructure rehabilitation not undertaken and EACAA School is not rehabilitated. \uf0b7 MOWT was responsible for making payments under the contract for civil works for the Rehabilitation of the Tororo- Gulu Railway. However, the contractor terminated the contract due to failure by the Government of Uganda to meet its obligations but an advance payment of EUR.8,854,839.68 remained un recovered from the contractor. \uf0b7 I assessed the implementation of a sample of twenty (22) outputs that had been fully quantified with a total of one hundred and ten (110) activities worth UGX.693Bn and noted that; five (5) outputs with eight (8) activities and expenditure worth UGX.294.6Bn were fully implemented, fifteen (15) outputs with ninety seven (97) activities worth UGX.390.4Bn were partially implemented and two (2) outputs with five (5) activities worth UGX.8.1Bn were not implemented at all. \uf0b7 UGX.3,577,035,246 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 An inspection of the regional mechanical workshops established that 23 District road equipment remained in the Workshops\u2019 yards for a period of between one to five years without repair. They are thus not serving their purpose \uf0b7 An inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that all its nine (9) training aircrafts were grounded due to the expiry of their insurance and/or being faulty. I further noted that three aircrafts involved in accidents during the year under review had not been repaired due to the delayed compensation by the insurance service provider. \uf0b7 Land acquired under the SGR project, measuring approximately 1,305.886 acres costing UGX.99,343,193,128 was not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 I observed that a total of two (2) IT systems/equipment with a total cost of UGX.200,780,000 were implemented without business cases and approval by NITA-U.", null], ["2.", "Uganda Road Fund. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 Out of the revised approved budget for the financial year of UGX.509.42Bn, only UGX.387.89Bn was warranted resulting into a shortfall of UGX.121.53Bn representing 24% of the revised approved budget. As a result, UNRA and Local Governments were underfunded by UGX.69,891,747,788 and UGX.47,820,884,749 for the routine and periodic maintenance of roads respectively. \uf0b7 I assessed the implementation of a sample of four (4) outputs that had been fully quantified with a total of forty seven (47) activities worth UGX.386.20Bn and noted that: one (1) output with one (1) activity and expenditure worth UGX.10.80Bn was fully implemented; three (3) outputs with forty six (46) activities worth UGX.375.40Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Ministry was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. As a result some key activities like PAPs are not paid, Railway infrastructure rehabilitation not undertaken and EACAA School is not rehabilitated. \uf0b7 MOWT was responsible for making payments under the contract for civil works for the Rehabilitation of the Tororo- Gulu Railway. However, the contractor terminated the contract due to failure by the Government of Uganda to meet its obligations but an advance payment of EUR.8,854,839.68 remained un recovered from the contractor. \uf0b7 I assessed the implementation of a sample of twenty (22) outputs that had been fully quantified with a total of one hundred and ten (110) activities worth UGX.693Bn and noted that; five (5) outputs with eight (8) activities and expenditure worth UGX.294.6Bn were fully implemented, fifteen (15) outputs with ninety seven (97) activities worth UGX.390.4Bn were partially implemented and two (2) outputs with five (5) activities worth UGX.8.1Bn were not implemented at all. \uf0b7 UGX.3,577,035,246 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 An inspection of the regional mechanical workshops established that 23 District road equipment remained in the Workshops\u2019 yards for a period of between one to five years without repair. They are thus not serving their purpose \uf0b7 An inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that all its nine (9) training aircrafts were grounded due to the expiry of their insurance and/or being faulty. I further noted that three aircrafts involved in accidents during the year under review had not been repaired due to the delayed compensation by the insurance service provider. \uf0b7 Land acquired under the SGR project, measuring approximately 1,305.886 acres costing UGX.99,343,193,128 was not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 I observed that a total of two (2) IT systems/equipment with a total cost of UGX.200,780,000 were implemented without business cases and approval by NITA-U.", null], ["2.", "Uganda Road Fund. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 Out of the revised approved budget for the financial year of UGX.509.42Bn, only UGX.387.89Bn was warranted resulting into a shortfall of UGX.121.53Bn representing 24% of the revised approved budget. As a result, UNRA and Local Governments were underfunded by UGX.69,891,747,788 and UGX.47,820,884,749 for the routine and periodic maintenance of roads respectively. \uf0b7 I assessed the implementation of a sample of four (4) outputs that had been fully quantified with a total of forty seven (47) activities worth UGX.386.20Bn and noted that: one (1) output with one (1) activity and expenditure worth UGX.10.80Bn was fully implemented; three (3) outputs with forty six (46) activities worth UGX.375.40Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "426", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "were partially implemented and out of the forty six (46) activities, the entity fully implemented nineteen (19) activities; twenty two (22) activities were partially implemented, while five (5) activities remained unimplemented. \uf0b7 Funds to the tune of UGX.963,052,641 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Some Designated Agencies had not submitted accountability statements in respect of UGX.3,153,732,552 of the Fund released to them in the fourth quarter, which ended on 30th June 2022 contrary to the financial regulations. \uf0b7 URF and PPDA jointly constructed their offices known as the PPDA-URF Towers and agreed to equally share the cost of land and construction of the twin tower building. I however, noted the following; o  The land title had not been transferred from PPDA into the joint owners\u2019 names. o  Level 1 and 6 of the building including the day care were not used as intended because they have not yet been equipped. o  URF did not involve PPDA in running the shared facilities and incurred UGX.291,424,050 during the year under review. \uf0b7 Contracts totalling to UGX.323,913,112 entered into were over and above the market estimated value of UGX.263,090,000, resulting into a variance of UGX.60,823,112. There was no evidence that the Accounting Officer reconfirmed whether the market price was still valid. \uf0b7 I observed that a total of five (5) IT systems/equipment procured at UGX.639,534,325 were not cleared by NITA- U. In addition, 192 IT hardware equipment valued at UGX.112,038,842 that were recommended for decommissioning by board of survey report were not disposed of.", null], ["3.", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project \u2013 Ministry of Works and Transport. Opinion Unqualified", "\uf0b7 The Project expected to receive UGX.26,592,490,000 and UGX.2,500,000,000 from ADB/F and GoU respectively. However, the Project received only UGX.2,988,851,679 from ADB/F in form of cash (UGX.1,192,269,000) and direct payments (UGX.1,796,582,679) and UGX.2,438,300,000 from GoU. This resulted into a combined revenue shortfall of UGX.23,665,338,321 representing 81.3% of the approved budget. \uf0b7 Out of the available funds of UGX.6,050,869,770.9, a total of UGX.5,514,951,020 was spent resulting into an unspent balance of UGX.535,918,750.90 representing an absorption level of 91.14%. The unspent funds from the Fund amounting to UGX. 491,942,262 (Equivalent USD.129,458.49) remained on the Loan Special Account as at 30/06/2022 while that from GoU amounting to UGX. 43,976,488.90 was transferred back to the GoU Consolidated Fund. \uf0b7 The Loan is equivalent to USD.14.35 Million and became effective on 20th April 2018. The last outstanding disbursement is expected on 30th April 2023. Audit established that a total of only USD.2,164,354.69 had been disbursed by 30/06/2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "were partially implemented and out of the forty six (46) activities, the entity fully implemented nineteen (19) activities; twenty two (22) activities were partially implemented, while five (5) activities remained unimplemented. \uf0b7 Funds to the tune of UGX.963,052,641 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Some Designated Agencies had not submitted accountability statements in respect of UGX.3,153,732,552 of the Fund released to them in the fourth quarter, which ended on 30th June 2022 contrary to the financial regulations. \uf0b7 URF and PPDA jointly constructed their offices known as the PPDA-URF Towers and agreed to equally share the cost of land and construction of the twin tower building. I however, noted the following; o  The land title had not been transferred from PPDA into the joint owners\u2019 names. o  Level 1 and 6 of the building including the day care were not used as intended because they have not yet been equipped. o  URF did not involve PPDA in running the shared facilities and incurred UGX.291,424,050 during the year under review. \uf0b7 Contracts totalling to UGX.323,913,112 entered into were over and above the market estimated value of UGX.263,090,000, resulting into a variance of UGX.60,823,112. There was no evidence that the Accounting Officer reconfirmed whether the market price was still valid. \uf0b7 I observed that a total of five (5) IT systems/equipment procured at UGX.639,534,325 were not cleared by NITA- U. In addition, 192 IT hardware equipment valued at UGX.112,038,842 that were recommended for decommissioning by board of survey report were not disposed of.", null], ["3.", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project \u2013 Ministry of Works and Transport. Opinion Unqualified", "\uf0b7 The Project expected to receive UGX.26,592,490,000 and UGX.2,500,000,000 from ADB/F and GoU respectively. However, the Project received only UGX.2,988,851,679 from ADB/F in form of cash (UGX.1,192,269,000) and direct payments (UGX.1,796,582,679) and UGX.2,438,300,000 from GoU. This resulted into a combined revenue shortfall of UGX.23,665,338,321 representing 81.3% of the approved budget. \uf0b7 Out of the available funds of UGX.6,050,869,770.9, a total of UGX.5,514,951,020 was spent resulting into an unspent balance of UGX.535,918,750.90 representing an absorption level of 91.14%. The unspent funds from the Fund amounting to UGX. 491,942,262 (Equivalent USD.129,458.49) remained on the Loan Special Account as at 30/06/2022 while that from GoU amounting to UGX. 43,976,488.90 was transferred back to the GoU Consolidated Fund. \uf0b7 The Loan is equivalent to USD.14.35 Million and became effective on 20th April 2018. The last outstanding disbursement is expected on 30th April 2023. Audit established that a total of only USD.2,164,354.69 had been disbursed by 30/06/2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "427", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4. Uganda National Roads Authority (UNRA)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \nOpinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Cabinet on 22nd February, 2021 under minute no. 43 (CT 2021) took a decision to merge UNRA with MoWT. Under the circumstances, 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": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- According to the revised approved budget, the entity expected to receive UGX.3,654,658,940,745 out of which UGX.3,150,755,611,035 was warranted, resulting into a shortfall of UGX.503,903,329,710 representing 14% of the approved budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.3,150,755,611,035 received during the financial year, the entity submitted invoiced totalling UGX.2,662,030,909,590 resulting in un-utilized warrants of UGX.488,724,701,445 representing an absorption level 84.5%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I assessed the implementation of 13 projects with a total of twenty six (26) outputs that had been fully quantified with a total of fifty three (53) activities worth UGX.1,473Bn and noted that; Nine (9) outputs with nineteen (19) activities worth UGX.154Bn were fully implemented, Sixteen (16) outputs with thirty three (33) activities worth UGX.1,285Bn were partially implemented and One (1) output with one (1) activity UGX.34 Bn was not implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A sum of UGX.136,480,916,768 was spent from various projects to cater for activities that are not related to the respective projects with no evidence of approval from the appropriate authority.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The entity had contingent liabilities worth 381,799,539,802, Out of which UGX.144,301,631,989 was in-respect of certificates of works, which the Accounting Officer had not yet approved by the close of the year under review.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The review of expenditure made during the year indicated that UNRA paid out UGX.12,972,532,057 in-respect of interest charges for the Interim Payment Certificates (IPCs) which were not paid in the agreed timelines.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I under took engineering audit of a selected sample 9 road development, bridge & rehabilitation projects and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "o  \nInadequate estimation of quantities for 5 projects audited leading to multiple contract variations. \no  \nAccess to sites for 6 out of the 9 projects was not achieved as required by the different contract arrangements. \no  \nDelays in completion of design reviews which delayed timely issuance of instructions to Contractors. \no  \n8 out of the 9 projects audited were not completed on/in time and had time extensions which delayed the availability of the upgraded roads to the users. \no  \nPayment of interim payment certificates to the contractors were not on time for eight projects under audit. \no  \nI observed there environmental social and health safety concerns on six road projects audited. \no  \nI undertook measurements on some selected items to establish the consistency with which the supervision team accurately measures the quantities before payments and established over payment amounting to UGX.231,870,478.13 & EUR 47,469.01 from different projects. \n428", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o  I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o  I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o  I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", null], ["5.", "Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur Road Project (252.5 Kms) implemented by Uganda National Roads Authority (UNRA) for the financial year ended 30th June, 2021 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that out of the release of UGX 119,673,517,241. for the project activities during the year only UGX 114,253,192, 241. was used on the Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur project activities and the balance totalling UGX 5,420,325,000. was relocated to other projects without the Ministers approval. \uf0b7 In spite extension of the project closure date now planned as 12 October 2024 from 30th April 2020 as per the approved extension, a review of the monthly June 2021 Progress report, established that the cumulative physical progress as at 30th June 2021 was only 1.5% against 11.5% planned, resulting in an overall slippage of 13%. The contractors delayed to mobilize heavy machinery and equipment for works, slow progress by management to secure a right of way due to slow compensation to people affected by the road project (PAPs) and COVID-19 pandemic whereby the Contractors could not carry out the activities as planned due to restricted movements both local and international. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired for the entire road having a total length of 191 Km for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end, in spite of UNRA Management engaging Ministry of Lands Housing and Urban development (MoLHUD) on this matter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "o  I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o  I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o  I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", null], ["5.", "Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur Road Project (252.5 Kms) implemented by Uganda National Roads Authority (UNRA) for the financial year ended 30th June, 2021 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that out of the release of UGX 119,673,517,241. for the project activities during the year only UGX 114,253,192, 241. was used on the Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur project activities and the balance totalling UGX 5,420,325,000. was relocated to other projects without the Ministers approval. \uf0b7 In spite extension of the project closure date now planned as 12 October 2024 from 30th April 2020 as per the approved extension, a review of the monthly June 2021 Progress report, established that the cumulative physical progress as at 30th June 2021 was only 1.5% against 11.5% planned, resulting in an overall slippage of 13%. The contractors delayed to mobilize heavy machinery and equipment for works, slow progress by management to secure a right of way due to slow compensation to people affected by the road project (PAPs) and COVID-19 pandemic whereby the Contractors could not carry out the activities as planned due to restricted movements both local and international. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired for the entire road having a total length of 191 Km for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end, in spite of UNRA Management engaging Ministry of Lands Housing and Urban development (MoLHUD) on this matter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "429", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["6.", "Uganda Civil Aviation Authority. Opinion Unqualified", "\uf0b7 The Authority budgeted to receive UGX.3Bn from GOU, out of which UGX.1.13Bn was received, resulting in a shortfall of UGX1.87Bn. This affected maintenance activities in the upcountry aerodromes \uf0b7 For a sample of twelve (12) outputs that had been fully quantified with a total of forty seven (47) activities, one (1) output with three (1) activities and expenditure worth UGX.41.8m was fully implemented, three (3) outputs with seventeen (17) activities and expenditure worth UGX.2.65bn were partially implemented and eight (8) outputs with twenty nine (29) planned activities with no expenditure were not implemented at all. \uf0b7 2 pieces of land measuring approximately 23.913 hectares in Entebbe had encumbrances of approximately 8.92 hectares in the form of encroachment by the local population. \uf0b7 Out of 36 pieces of land measuring approximately 1662.94 hectares the Authority held, 18 pieces of land measuring approximately 496.184 hectares (30%) did not have land titles. \uf0b7 Government entities owed UCAA a total of UGX.137.2Bn representing 77% of the total debtors of the Authority of UGX.177.72Bn. Most of these debts have been outstanding for more than 5 years \uf0b7 The Authority made irregular Payment of salary to former staff of UGX.107,788,492. \uf0b7 I inspected the functionality of Kisoro aerodrome and observed that the runway tarmac had started stripping off and developing potholes which may be potentially dangerous. \uf0b7 I carried out financial analysis of financial information and noted that the Authority has continuously made losses for the previous two years. However, the ratios computed indicate that UCAA is making significant improvements in profitability and its ability to sustain provision of services. \uf0b7 Although management implemented the Point of Sale system in 2013 to track revenue reported, I noted that only 16 out of the 25 concessionaire shops have POS terminals installed while some concessionaires use the POS terminals selectively. The Authority has failed to implement a Cargo Handling IT System to track revenues from Cargo. \uf0b7 A review of ICT activities implemented revealed that a total of six (6) IT systems procured of UGX.5.54Bn were not cleared by NITA-U and a total of eight (8) systems were not integrated to share information with other systems. This can result in inefficiencies."], ["", "Uganda National Airlines Company Ltd (UNACL). Opinion Unqualified", "\uf0b7 Out of the total expected revenue collection during the financial year of UGX.348.384Bn, only UGX.141.750Bn was realized by the entity representing only 40.7% performance. This under collection affects service delivery \uf0b7 UGX.22.825Bn collected in respect of airport tax from passengers through Entebbe International Airport had remained un-remitted to UCAA for over two years. \uf0b7 The Company failed to transfer USD.1,233,318 collected during the year from the Republic of Burundi due to forex transfer restrictions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o  I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o  I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": [["6.", "Uganda Civil Aviation Authority. Opinion Unqualified", "\uf0b7 The Authority budgeted to receive UGX.3Bn from GOU, out of which UGX.1.13Bn was received, resulting in a shortfall of UGX1.87Bn. This affected maintenance activities in the upcountry aerodromes \uf0b7 For a sample of twelve (12) outputs that had been fully quantified with a total of forty seven (47) activities, one (1) output with three (1) activities and expenditure worth UGX.41.8m was fully implemented, three (3) outputs with seventeen (17) activities and expenditure worth UGX.2.65bn were partially implemented and eight (8) outputs with twenty nine (29) planned activities with no expenditure were not implemented at all. \uf0b7 2 pieces of land measuring approximately 23.913 hectares in Entebbe had encumbrances of approximately 8.92 hectares in the form of encroachment by the local population. \uf0b7 Out of 36 pieces of land measuring approximately 1662.94 hectares the Authority held, 18 pieces of land measuring approximately 496.184 hectares (30%) did not have land titles. \uf0b7 Government entities owed UCAA a total of UGX.137.2Bn representing 77% of the total debtors of the Authority of UGX.177.72Bn. Most of these debts have been outstanding for more than 5 years \uf0b7 The Authority made irregular Payment of salary to former staff of UGX.107,788,492. \uf0b7 I inspected the functionality of Kisoro aerodrome and observed that the runway tarmac had started stripping off and developing potholes which may be potentially dangerous. \uf0b7 I carried out financial analysis of financial information and noted that the Authority has continuously made losses for the previous two years. However, the ratios computed indicate that UCAA is making significant improvements in profitability and its ability to sustain provision of services. \uf0b7 Although management implemented the Point of Sale system in 2013 to track revenue reported, I noted that only 16 out of the 25 concessionaire shops have POS terminals installed while some concessionaires use the POS terminals selectively. The Authority has failed to implement a Cargo Handling IT System to track revenues from Cargo. \uf0b7 A review of ICT activities implemented revealed that a total of six (6) IT systems procured of UGX.5.54Bn were not cleared by NITA-U and a total of eight (8) systems were not integrated to share information with other systems. This can result in inefficiencies."], ["", "Uganda National Airlines Company Ltd (UNACL). Opinion Unqualified", "\uf0b7 Out of the total expected revenue collection during the financial year of UGX.348.384Bn, only UGX.141.750Bn was realized by the entity representing only 40.7% performance. This under collection affects service delivery \uf0b7 UGX.22.825Bn collected in respect of airport tax from passengers through Entebbe International Airport had remained un-remitted to UCAA for over two years. \uf0b7 The Company failed to transfer USD.1,233,318 collected during the year from the Republic of Burundi due to forex transfer restrictions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o  I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o  I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": "430", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Financial analysis using rations indicated that the Company is not performing well in terms of profitability and ability to sustain provision of services. \uf0b7 I noted delayed Certification of an Air Maintenance Organization and delayed Membership to IATA. Such delays affect the Company\u2019s operations \uf0b7 The Company lacks an IT Cargo Management System and uses a manual system, which is open to abuse and is difficult to monitor. \uf0b7 Although the Company procured Oracle Fusion IT System with a financial management module, at the time of preparation of financial statements, its only schedules and ledgers that are extracted and the financial statements produced manually. This exposed the financial statements to manipulation. \uf0b7 Management used direct procurement method and entered into a contract with M/S Kiira Motor Corporation to supply one (1) unit of Kayoola Diesel Coach at a contract price of UGX.519,687,420 on 28th February 2022. The contract provided for the bus to be delivered within 120 days but it had not been delivered at the time of reporting in December 2022.", null], ["7.", "Uganda Railways Corporation. Opinion Qualified", "\uf0b7 1,946 stolen railway materials equivalent to UGX.12,391,542,000 were recovered from a Steels factories in Lugazi. Similarly, 750 meters of the railway line estimated at UGX.1,100,961,000 were vandalised and the railway materials were traced to another steel factory in Mukono. However, URC entered into an out of court settlement and was compensated only UGX.735,757,503,000 resulting into a loss of UGX.12,757,503,000. \uf0b7 A review of a contract for Civil works for rehabilitation of Tororo-Gulu Railway undertaken at contract price of EUR.39,337,756 (excluding VAT/other taxes) revealed that the contractor terminated the contract due to delays in payment by the Government of Uganda but never handed over the re-usable materials for reconstruction of the line. As a result, most of the materials were stolen and the Supervisor Consultant reports indicated that by 30th July, 2022, URC had lost 136,416 of the re-usable items equivalent to Euro.3,083,846.54. \uf0b7 Management made a provision for bad debts worth UGX.4,414,665,000 against a total figure of UGX.7,228,231,000 resulting into a net receivables of UGX.2,813,566,000. I was not provided with the justification and computation of the provision \uf0b7 The Corporation had a total of UGX.1,130,149,381 relating to VAT receivable which was not supported. \uf0b7 I established that total rental revenue of UGX. UGX.757,490,969 was not disclosed in the financial statements. The revenue for the year under audit is misstated. \uf0b7 UGX.509,300,000 was paid to two suppliers as fuel deposits but lacked supporting documents. \uf0b7 URC has 521 wagons located in different parts of Kenya as per its assets register. However, only 243 wagons were confirmed in existence leaving a balance of 393 wagons un-accounted for. \uf0b7 Loan amount of UGX.22,067,482,000 and interest payable of UGX.9,511,880,000 disclosed in the financial statements were not supported and did not show any movement from last financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o  I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o  I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Financial analysis using rations indicated that the Company is not performing well in terms of profitability and ability to sustain provision of services. \uf0b7 I noted delayed Certification of an Air Maintenance Organization and delayed Membership to IATA. Such delays affect the Company\u2019s operations \uf0b7 The Company lacks an IT Cargo Management System and uses a manual system, which is open to abuse and is difficult to monitor. \uf0b7 Although the Company procured Oracle Fusion IT System with a financial management module, at the time of preparation of financial statements, its only schedules and ledgers that are extracted and the financial statements produced manually. This exposed the financial statements to manipulation. \uf0b7 Management used direct procurement method and entered into a contract with M/S Kiira Motor Corporation to supply one (1) unit of Kayoola Diesel Coach at a contract price of UGX.519,687,420 on 28th February 2022. The contract provided for the bus to be delivered within 120 days but it had not been delivered at the time of reporting in December 2022.", null], ["7.", "Uganda Railways Corporation. Opinion Qualified", "\uf0b7 1,946 stolen railway materials equivalent to UGX.12,391,542,000 were recovered from a Steels factories in Lugazi. Similarly, 750 meters of the railway line estimated at UGX.1,100,961,000 were vandalised and the railway materials were traced to another steel factory in Mukono. However, URC entered into an out of court settlement and was compensated only UGX.735,757,503,000 resulting into a loss of UGX.12,757,503,000. \uf0b7 A review of a contract for Civil works for rehabilitation of Tororo-Gulu Railway undertaken at contract price of EUR.39,337,756 (excluding VAT/other taxes) revealed that the contractor terminated the contract due to delays in payment by the Government of Uganda but never handed over the re-usable materials for reconstruction of the line. As a result, most of the materials were stolen and the Supervisor Consultant reports indicated that by 30th July, 2022, URC had lost 136,416 of the re-usable items equivalent to Euro.3,083,846.54. \uf0b7 Management made a provision for bad debts worth UGX.4,414,665,000 against a total figure of UGX.7,228,231,000 resulting into a net receivables of UGX.2,813,566,000. I was not provided with the justification and computation of the provision \uf0b7 The Corporation had a total of UGX.1,130,149,381 relating to VAT receivable which was not supported. \uf0b7 I established that total rental revenue of UGX. UGX.757,490,969 was not disclosed in the financial statements. The revenue for the year under audit is misstated. \uf0b7 UGX.509,300,000 was paid to two suppliers as fuel deposits but lacked supporting documents. \uf0b7 URC has 521 wagons located in different parts of Kenya as per its assets register. However, only 243 wagons were confirmed in existence leaving a balance of 393 wagons un-accounted for. \uf0b7 Loan amount of UGX.22,067,482,000 and interest payable of UGX.9,511,880,000 disclosed in the financial statements were not supported and did not show any movement from last financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o  I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o  I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": "431 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Corporation budgeted to collect revenues amounting to UGX.128.96Bn during the year under review but only UGX.16.4Bn was collected, representing a performance of 12.7% of the target.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Corporation planned to receive UGX.225.175Bn from GOU sources but only UGX.191Bn was received, resulting into a shortfall of UGX.34.175Bn representing under performance of 34.2%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total funds of UGX.191Bn received during the financial year, UGX.158.69Bn was spent by the entity resulting in an unspent balance of UGX.32.31Bn representing absorption level of 83.1%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I assessed the implementation of a sample of thirty seven (37) outputs that had been fully quantified with a total of seventy eight (78) activities with a budget worth UGX.116Bn and noted that;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Two (2) outputs with three (3) activities and expenditure worth UGX.372 million were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Fifteen (15) outputs with forty two (42) activities with expenditure worth UGX.39.6bn were partially implemented. Out of the forty two (42) activities, the entity fully implemented six (6) activities; eighteen (18) activities were partially implemented, while eighteen (18) activities remained unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Twenty (20) outputs with thirty three (33) activities with expenditure worth UGX.3bn were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A project for rehabilitation of the Namanve \u2013 Tororo Line was undertaken at a contract sum UGX.184,067,631,879 but the majority of the line was undressed and laid back along the stretch, the sleepers are not packed and made firm on the permanent way and there are no ballast stones on the sections worked on the main line. As a result, there were noted cases where trains tipped and derailed on several sections of the railway line.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Inspection of the project for Construction of the Sleeper making Factory at Kawolo Station at contract sum of EUR.19,840,000 revealed that progress of works was approximately at 55% and land left outside the fence had been encroached.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Management had not remitted NSSF contributions to a tune of UGX.2,902,946,239 by 30th June, 2022.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- UGX.941,540,000 allocated for the purchase of locomotives under GOU funding was diverted to activities not related to the purchase of locomotives.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- There were accumulated rental arrears for over 12 years from August 2009 to December 2021 of KSH.1,860,153 (UGX.59,152,865) for a URC House located at LRV, Kisumu, 12/252-Tom Mboya Street.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of expected compensation to URC of UGX.34,563,250,000 from UNRA, for takeover of part of the station and railway land reserves, an amount of UGX.6,402,682,500 was paid to URC resulting into a balance of UGX.28,160,567,500. However, there are ligation claims by third parties that the land being compensated did not belong to URC which has hampered the settlement of the obligation by UNRA.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- URC regularly revised its freight rates down to levels that did not seem commercially viable given the prevailing economic circumstances for the year under audit. For example, tariffs for transportation of grain/ conventional cargo on the northern routes were revised to USD 19.6/ton from USD 27.6/ton for Mombasa- Kampala route yet fuel costs which make up the largest part of the cost driver significantly rose over the period.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "432 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A review of an agreement between the Government of Uganda and Mango Tree (U) Ltd to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds revealed that there was no competitive procuring of the private service provider. In addition, whereas Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the vessel and also the revenue sharing terms which would allow both parties to mutually benefit as required in the agreement.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- A financial analysis of the Corporation indicated that it has continuously made losses for the previous two years and that URC still needs to make significant improvements in Operating efficiency, profitability and its ability to sustain provision of services.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I undertook the review of land management and observed that;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "o  \n6 pieces of land measuring approximately 10.8 hectares out of 281 pieces of land measuring approximately 8,407 hectares (0.13 %) and costing UGX.2,473,324,000 were not recorded in the entity\u2019s land register. \no  \n13 pieces of land measuring 434.5 hectares valued at approximately UGX.1.732Bn had encumbrances in the form of caveats, court injunctions and encroachment. \no  \nOut of the 281 pieces of land measuring approximately 8,406.94 hectares the entity held, 6 pieces of land measuring approximately 802.9 hectares (4.1%) did not have land titles. \no  \nOne (1) piece of land measuring approximately 12.24 hectares (0.15%) worth UGX.55,763,745,000 in Nalukolongo was irregularly subdivided and transferred to several private ownership. \no  \nLand measuring approximately 49.32 hectares was leased out during the period under review, but 7 pieces of land measuring approximately 45.32 hectares were not traceable to the lease register. \no  \nOut of the lease rentals of UGX.132,600,000 expected in the period under review, the entity only received UGX.107,112,000 (81%) by 30th June, 2022 with a balance of UGX.25,488,000 still outstanding. \no  \nThe District Land Boards (DLB) across the country, KCCA and ULC without advertising or seeking for consent from URC allocated/leased five (5) pieces of land measuring approximately 45.312 hectares that were not under their jurisdiction. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I reviewed the implementation of ICT activities and noted that:", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "o  \n68 IT equipment procured for UGX.520,935,318 and two IT systems worth UGX.191,785,702 were not cleared by NITA-U. \no  \nThree (3) systems were not integrated or not automatically sharing information with other systems. \no  \n51 IT equipment valued at UGX.5,057,500 were recommended in board of survey report for disposal but thi shad not been implemented. \no  \nThere were no specific structures that steer and oversee ICT implementation, no approved IT risk management framework/policy at the Corporation, and no risk register. \n433", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", null], ["8.", "Upgrading of Kapchorwa Suam and Eldoret Bypass Roads Project (Uganda)implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 I noted that UNRA delayed to pay the Contractor\u2019s Interim Payment Certificate (IPC) within the stipulated days in the contract thereby incurring UGX.609,061,148 and USD.130,733.97 in finance charges \uf0b7 UNRA signed contracts with three companies to relocate utilities along the project road for a total cost of UGX. 5,887,444,880 against a budget amount of UGX. 3 Billion thereby resulting into an additional amount of UGX.2,887,444,880. This is an increase of 96% beyond the budgeted amount for this activity casting doubt to the comprehensiveness of the feasibility studies undertaken by the UNRA and the Contractor before BoQs were made. \uf0b7 I noted that the progress of work did not match the remaining period to the completion date. The road works were estimated to be at 68%, the OSBP at 25% and Suam Bridge at 70% with just few months to reach contract completion date. \uf0b7 I further noted that some of the project components had not been implemented at the time of audit these include; Training in labor based construction techniques, Refurbishment of a post-crash care center and procurement of theatre equipment. \uf0b7 I noted that the contracts signed by the consultants required them to provide the Professional liability insurance of 110% of the contract value but those provided did not cover the entire period \uf0b7 If there is no Insurance cover as per the PPDA regulations, UNRA will not have a fallback position in case the consultants do not meet their contractual obligations."], ["9.", "Road Sector Support Project 4 (RSSP\u20134), for the upgrading of Kigumba \u2013 Masindi \u2013 Hoima \u2013 Kabwoya Road Project implemented by UNRA", "\uf0b7 I noted during various grievances relating with the resettlement of PAPs for Lot 1. Nine PAPs had their access roads blocked, ninety-seven complained of damaged houses, nine complained of flooding and water contamination"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", null], ["8.", "Upgrading of Kapchorwa Suam and Eldoret Bypass Roads Project (Uganda)implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 I noted that UNRA delayed to pay the Contractor\u2019s Interim Payment Certificate (IPC) within the stipulated days in the contract thereby incurring UGX.609,061,148 and USD.130,733.97 in finance charges \uf0b7 UNRA signed contracts with three companies to relocate utilities along the project road for a total cost of UGX. 5,887,444,880 against a budget amount of UGX. 3 Billion thereby resulting into an additional amount of UGX.2,887,444,880. This is an increase of 96% beyond the budgeted amount for this activity casting doubt to the comprehensiveness of the feasibility studies undertaken by the UNRA and the Contractor before BoQs were made. \uf0b7 I noted that the progress of work did not match the remaining period to the completion date. The road works were estimated to be at 68%, the OSBP at 25% and Suam Bridge at 70% with just few months to reach contract completion date. \uf0b7 I further noted that some of the project components had not been implemented at the time of audit these include; Training in labor based construction techniques, Refurbishment of a post-crash care center and procurement of theatre equipment. \uf0b7 I noted that the contracts signed by the consultants required them to provide the Professional liability insurance of 110% of the contract value but those provided did not cover the entire period \uf0b7 If there is no Insurance cover as per the PPDA regulations, UNRA will not have a fallback position in case the consultants do not meet their contractual obligations."], ["9.", "Road Sector Support Project 4 (RSSP\u20134), for the upgrading of Kigumba \u2013 Masindi \u2013 Hoima \u2013 Kabwoya Road Project implemented by UNRA", "\uf0b7 I noted during various grievances relating with the resettlement of PAPs for Lot 1. Nine PAPs had their access roads blocked, ninety-seven complained of damaged houses, nine complained of flooding and water contamination"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "434", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "and thirty-one were disputing compensation amounts paid to them. The cases, reported between September 2018 and August 2021, had not been resolved by the time of our audit, 2 years later. \uf0b7 I noted that while the contractor was making payments towards obligations in regard to Pay as you earn tax (PAYE) and NSSF, they did not make returns to the relevant statutory bodies as required by law. In some instances the payments were lower than the required amounts. Unpaid taxes deprive government of revenue, while staff deprived of their NSSF savings may resort to legal action. \uf0b7 While UNRA obtained a certificate of no objection for the construction and construction supervision of Hoima Town roads, certificate of no-objection was not obtained for the construction and construction supervision of Masindi and Kigumba Town roads due to delays in approvals by the funders. By the time of audit in September 2022, the contractor was on site and the reported levels of completion for Masindi and Kigumba town roads was 77% roads 21% respectively. The contractor had issued a notice of intention to close the site over non-payment for works due to delays in approvals. \uf0b7 I noted that the consultant was yet to complete the designs for the OSBP due to non-harmonization of the designs with those of Rwanda and the DRC at time of audit and there was no proof of communication between the MOFA and authorities in Rwanda and the DRC to that effect.The OSBP consultant\u2019s scope of activities was supposed to be covered in nine months (ending January 2022 with contract deliverable including an Inception Report, Monthly Progress Reports, Draft Feasibility Report, Final Feasibility Report, Draft Engineering Architectural Design Report and The Final Engineering Architectural Design. However by the time of our audit in September 2022, only the draft feasibility study had been delivered, pending URA comments and UNRA approval. The contract delivery date has been extended to 24th March 2023."], ["10.", "Upgrading of Muyembe-Nakapiripirit Road Project implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.9,526,145,971 for the Muyembe - Nakapiripirit Road project, management reallocated the funds to another Project to pay its debts without the Ministers approval. \uf0b7 I noted delays in project implementation with cumulative physical progress as at 30th June 2021 at only 2.71% against 15.59% planned, resulting in an overall slippage of 12.88%. \uf0b7 Contrary to the requirements of Clause 2.1 of the Contract Agreement between UNRA and the Contractor I noted that there were still some sections of the road that had pending land acquisition issues that needed to be addressed. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired land (Muyembe-Nakapiripirit road having a total length of 92 Km) for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end."], ["11.", "Albertine Regional Sustainable Development Project (ARSDP) (Uganda National Roads Authority). Opinion", "\uf0b7 I noted the following during the audit in relation to land acquisition:"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "and thirty-one were disputing compensation amounts paid to them. The cases, reported between September 2018 and August 2021, had not been resolved by the time of our audit, 2 years later. \uf0b7 I noted that while the contractor was making payments towards obligations in regard to Pay as you earn tax (PAYE) and NSSF, they did not make returns to the relevant statutory bodies as required by law. In some instances the payments were lower than the required amounts. Unpaid taxes deprive government of revenue, while staff deprived of their NSSF savings may resort to legal action. \uf0b7 While UNRA obtained a certificate of no objection for the construction and construction supervision of Hoima Town roads, certificate of no-objection was not obtained for the construction and construction supervision of Masindi and Kigumba Town roads due to delays in approvals by the funders. By the time of audit in September 2022, the contractor was on site and the reported levels of completion for Masindi and Kigumba town roads was 77% roads 21% respectively. The contractor had issued a notice of intention to close the site over non-payment for works due to delays in approvals. \uf0b7 I noted that the consultant was yet to complete the designs for the OSBP due to non-harmonization of the designs with those of Rwanda and the DRC at time of audit and there was no proof of communication between the MOFA and authorities in Rwanda and the DRC to that effect.The OSBP consultant\u2019s scope of activities was supposed to be covered in nine months (ending January 2022 with contract deliverable including an Inception Report, Monthly Progress Reports, Draft Feasibility Report, Final Feasibility Report, Draft Engineering Architectural Design Report and The Final Engineering Architectural Design. However by the time of our audit in September 2022, only the draft feasibility study had been delivered, pending URA comments and UNRA approval. The contract delivery date has been extended to 24th March 2023."], ["10.", "Upgrading of Muyembe-Nakapiripirit Road Project implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.9,526,145,971 for the Muyembe - Nakapiripirit Road project, management reallocated the funds to another Project to pay its debts without the Ministers approval. \uf0b7 I noted delays in project implementation with cumulative physical progress as at 30th June 2021 at only 2.71% against 15.59% planned, resulting in an overall slippage of 12.88%. \uf0b7 Contrary to the requirements of Clause 2.1 of the Contract Agreement between UNRA and the Contractor I noted that there were still some sections of the road that had pending land acquisition issues that needed to be addressed. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired land (Muyembe-Nakapiripirit road having a total length of 92 Km) for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end."], ["11.", "Albertine Regional Sustainable Development Project (ARSDP) (Uganda National Roads Authority). Opinion", "\uf0b7 I noted the following during the audit in relation to land acquisition:"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "435", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Compensation for PAPs in ROW on the entire completed road Section (Km 100.4) stands at 99.7% with 0.3% represented by six (6) PAPs (according to UNRA Compensation Status Report dated 8th July 2022) outstanding as these still have unresolved issues like court cases and family disputes. \uf0b7 The land acquired has not been transferred in the names of The Government of Uganda (UNRA) and the titles have not been returned to the owners. \uf0b7 On the other hand, there are PAPs who were injuriously affected by the ongoing road construction activities. The total number as per the contractor\u2019s records is 148 which had all not been addressed by 30th June 2022. \uf0b7 I noted that although the salaries and 5% NSSF contribution for the two individual local consultants ware paid in July 2021 the 10% NSSF contribution was paid on 22nd April 2022. \uf0b7 I noted that UNRA did not comply with the requirements of the NSSF Act and maybe penalized by the NSSF \uf0b7 I noted that all consultants had Interim Extensions of Time (EOT) and were on duty but had outstanding payments. The supervision consultant had invoices No. 69 to No. 76 totalling USD 920,421.4. The individual consultants for the Social Development Specialist, Environmental Safeguards Specialist and Project Management Specialist were only paid for field facilitations totalling UGX 24,460,000 not monthly allowances in the year of audit."], ["12.", "Road Sector Support Project 5 (Upgrading of Rukungiri-Kihihi- Ishasha/Kanungu and Bumbobi- Lwakhakha Roads (Uganda National Roads Authority).  2022 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX.4,526,512,477 (50%) of the available GoU counterpart funds for FY 2021/22 was reallocated to fund expenditures for Civil works of Kapchorwa-Suam road Project. This action overrides established budgeting procedures without the Minister\u2019s approval. \uf0b7 I reviewed the financing charges on the ADF loan and noted that total charges of UGX.3,357,809,609 were accrued on the disbursed and undisbursed loan balances with ADF during FY 2021/22. Furthermore, due to delayed procurement, prolonged acquisition of the Project right-of-way, and slow execution of works by the Contractors, the initial disbursement deadline of 31st December 2020 was extended to 31st December 2024. The implication is that the project is exposed to higher avoidable interest charges accruing from undisbursed loan balance due to loan under-utilization and hence delayed implementation of Project activities. \uf0b7 The upgrade of the Rukungiri-Kihihi-Ishasha/Kanungu 78.5 km stretch attained 25.75% physical progress during the FY 2021/22. Cumulatively, since the Project\u2019s inception, 68.35% physical progress had been attained, against the planned progress of 84.30% as of 30th June 2022. The slippage of 15.95% recorded was attributed to encumbrances on land on sections that required extra land take beyond the 30m standard Right of Way, excessive rainfall in the region, and the Contractors restricted access to Ishasha Bridge.Time elapsed as of 30th June 2022 was 43.8 months representing 88.3% of the total extended civil works contract duration of (49.6 months). Cumulative financial progress recorded was 55.23% against the planned 76.25%. \uf0b7 There was a delay in conducting consultancy services procurement processes from initiation to contract signature; The procurement to conduct gender awareness took 1,513 days (equivalent to 4 years and 2 months)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Compensation for PAPs in ROW on the entire completed road Section (Km 100.4) stands at 99.7% with 0.3% represented by six (6) PAPs (according to UNRA Compensation Status Report dated 8th July 2022) outstanding as these still have unresolved issues like court cases and family disputes. \uf0b7 The land acquired has not been transferred in the names of The Government of Uganda (UNRA) and the titles have not been returned to the owners. \uf0b7 On the other hand, there are PAPs who were injuriously affected by the ongoing road construction activities. The total number as per the contractor\u2019s records is 148 which had all not been addressed by 30th June 2022. \uf0b7 I noted that although the salaries and 5% NSSF contribution for the two individual local consultants ware paid in July 2021 the 10% NSSF contribution was paid on 22nd April 2022. \uf0b7 I noted that UNRA did not comply with the requirements of the NSSF Act and maybe penalized by the NSSF \uf0b7 I noted that all consultants had Interim Extensions of Time (EOT) and were on duty but had outstanding payments. The supervision consultant had invoices No. 69 to No. 76 totalling USD 920,421.4. The individual consultants for the Social Development Specialist, Environmental Safeguards Specialist and Project Management Specialist were only paid for field facilitations totalling UGX 24,460,000 not monthly allowances in the year of audit."], ["12.", "Road Sector Support Project 5 (Upgrading of Rukungiri-Kihihi- Ishasha/Kanungu and Bumbobi- Lwakhakha Roads (Uganda National Roads Authority).  2022 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX.4,526,512,477 (50%) of the available GoU counterpart funds for FY 2021/22 was reallocated to fund expenditures for Civil works of Kapchorwa-Suam road Project. This action overrides established budgeting procedures without the Minister\u2019s approval. \uf0b7 I reviewed the financing charges on the ADF loan and noted that total charges of UGX.3,357,809,609 were accrued on the disbursed and undisbursed loan balances with ADF during FY 2021/22. Furthermore, due to delayed procurement, prolonged acquisition of the Project right-of-way, and slow execution of works by the Contractors, the initial disbursement deadline of 31st December 2020 was extended to 31st December 2024. The implication is that the project is exposed to higher avoidable interest charges accruing from undisbursed loan balance due to loan under-utilization and hence delayed implementation of Project activities. \uf0b7 The upgrade of the Rukungiri-Kihihi-Ishasha/Kanungu 78.5 km stretch attained 25.75% physical progress during the FY 2021/22. Cumulatively, since the Project\u2019s inception, 68.35% physical progress had been attained, against the planned progress of 84.30% as of 30th June 2022. The slippage of 15.95% recorded was attributed to encumbrances on land on sections that required extra land take beyond the 30m standard Right of Way, excessive rainfall in the region, and the Contractors restricted access to Ishasha Bridge.Time elapsed as of 30th June 2022 was 43.8 months representing 88.3% of the total extended civil works contract duration of (49.6 months). Cumulative financial progress recorded was 55.23% against the planned 76.25%. \uf0b7 There was a delay in conducting consultancy services procurement processes from initiation to contract signature; The procurement to conduct gender awareness took 1,513 days (equivalent to 4 years and 2 months)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "436", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["13.", "Upgrading of Tirinyi-Pallisa-Kumi/Pallisa- Kamonkoli Road Project (111kms) i (Uganda National Roads Authority). 2022 Opinion Unqualified", "\uf0b7 A review of the Interim payment certificates (IPCs) established that there was delayed certification of contractor\u2019s IPCs and subsequently delayed payments beyond the stipulated time period of 56 days with a time lag ranging from 23-122 days for GOU portion and 44-101 days for IsDB portion. These delays have attracted interest charges amounting to UGX.4,858,216,355. This is wasteful as it should have been avoided had the Supervising Consultant approved the IPCs in time. \uf0b7 Audit noted that there were delays, by the Bank, ranging from 100 to 157 days to release funds requested by UNRA for payment of contractor\u2019s certificates to be remitted to the contractor\u2019s bank account. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.3,687,491, 470 for Tirinyi Palisa Kumi Kamonkoli road project that should have been returned to the consolidated fund at year end, management reallocated these funds to the Nakalama Tirinyi-Mbale project to pay debts owed to the contractor without the Minister\u2019s approval. \uf0b7 I noted that a total of UGX.4,563,236,836 for Lot 1 and UGX.1,075,035,660 for Lot 2 was paid to the contractor as costs due to the approved Extension of Time amounting to 215 days and 45 days respectively beyond the original completion dates. This was attributed to delayed compensation of project affected persons."], ["14.", "North Eastern Road-Corridor Asset Management Project (NERAMP) by UNRA Opinion Unqualified", "\uf0b7 By the end of the year 2021/22, the project had incurred total financial charges of USD. 1,020,775.068 on delayed absorption of disbursed project amount worth USD. 10,964,141.51 \uf0b7 I noted that the project is slow and has resulted into an under-utilization of the signed loan amount thus incurring commitment charges of USD. 785,248.3 on the unwithdrawn principle Loan Amount. \uf0b7 Interest payment of UGX. 20,152,565,660 due to delayed payment of claims under the contract for Provision of works and Services. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX. 26,580,590 (USD 7,056.24) of the funds available from GOU counterpart funding was re-allocated to funding civil works without evidence of approval. \uf0b7 Although the OPRC Consultancy Agreement between UNRA and the consultant had the contract price agreed of USD. 9,463,248 and UGX. 2,370,533,211 inclusive of all applicable taxes, withholding tax due from project consultant was erroneously charged to the Project account USD. 187,438 instead of the consultant."], ["15.", "Upgrading Masaka \u2013 Bukakata Road Project Opinion Unqualified", "\uf0b7 I noted that the financing agreements expired on 30th June 2022 when the funders had not yet disbursed a total of USD.1,047,693.84, which was equivalent to UGX.3,952,948,858. It may therefore be difficult to settle the Project outstanding obligations amounting to UGX.5,046,437,929. \uf0b7 The Project cost increased by UGX.340,948,885 in respect of interest paid and interest payable during the year under review alone. This figure was likely to increase in the subsequent year if the outstanding certificates of works worth UGX.4,864,209,954 were not settled at the beginning of the following year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["13.", "Upgrading of Tirinyi-Pallisa-Kumi/Pallisa- Kamonkoli Road Project (111kms) i (Uganda National Roads Authority). 2022 Opinion Unqualified", "\uf0b7 A review of the Interim payment certificates (IPCs) established that there was delayed certification of contractor\u2019s IPCs and subsequently delayed payments beyond the stipulated time period of 56 days with a time lag ranging from 23-122 days for GOU portion and 44-101 days for IsDB portion. These delays have attracted interest charges amounting to UGX.4,858,216,355. This is wasteful as it should have been avoided had the Supervising Consultant approved the IPCs in time. \uf0b7 Audit noted that there were delays, by the Bank, ranging from 100 to 157 days to release funds requested by UNRA for payment of contractor\u2019s certificates to be remitted to the contractor\u2019s bank account. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.3,687,491, 470 for Tirinyi Palisa Kumi Kamonkoli road project that should have been returned to the consolidated fund at year end, management reallocated these funds to the Nakalama Tirinyi-Mbale project to pay debts owed to the contractor without the Minister\u2019s approval. \uf0b7 I noted that a total of UGX.4,563,236,836 for Lot 1 and UGX.1,075,035,660 for Lot 2 was paid to the contractor as costs due to the approved Extension of Time amounting to 215 days and 45 days respectively beyond the original completion dates. This was attributed to delayed compensation of project affected persons."], ["14.", "North Eastern Road-Corridor Asset Management Project (NERAMP) by UNRA Opinion Unqualified", "\uf0b7 By the end of the year 2021/22, the project had incurred total financial charges of USD. 1,020,775.068 on delayed absorption of disbursed project amount worth USD. 10,964,141.51 \uf0b7 I noted that the project is slow and has resulted into an under-utilization of the signed loan amount thus incurring commitment charges of USD. 785,248.3 on the unwithdrawn principle Loan Amount. \uf0b7 Interest payment of UGX. 20,152,565,660 due to delayed payment of claims under the contract for Provision of works and Services. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX. 26,580,590 (USD 7,056.24) of the funds available from GOU counterpart funding was re-allocated to funding civil works without evidence of approval. \uf0b7 Although the OPRC Consultancy Agreement between UNRA and the consultant had the contract price agreed of USD. 9,463,248 and UGX. 2,370,533,211 inclusive of all applicable taxes, withholding tax due from project consultant was erroneously charged to the Project account USD. 187,438 instead of the consultant."], ["15.", "Upgrading Masaka \u2013 Bukakata Road Project Opinion Unqualified", "\uf0b7 I noted that the financing agreements expired on 30th June 2022 when the funders had not yet disbursed a total of USD.1,047,693.84, which was equivalent to UGX.3,952,948,858. It may therefore be difficult to settle the Project outstanding obligations amounting to UGX.5,046,437,929. \uf0b7 The Project cost increased by UGX.340,948,885 in respect of interest paid and interest payable during the year under review alone. This figure was likely to increase in the subsequent year if the outstanding certificates of works worth UGX.4,864,209,954 were not settled at the beginning of the following year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "437", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["16.", "National Building Review Board (NBRB) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.9.428Bn a total of UGX.8.259Bn was warranted, resulting into a shortfall of UGX.1.169Bn. The shortfall represents 12% of the approved budget. \uf0b7 Out of the total of UGX.8.727Bn that was available during the financial year, only UGX.5.819Bn was spent by the entity resulting into an unspent balance of UGX.2.907Bn representing an absorption level of 67%. \uf0b7 I noted that out of the approved staffing level of 101, only 29 positions were filled (28%) leaving a staffing gap of 72 positions (72%). \uf0b7 A review of the ICT governance structure of the entity revealed that despite the deployment of the Building Industry Management System (BIMS) countrywide, there are no specific structures that steer and oversee IT implementation, no approved IT risk management framework/policy at the entity and no business continuity plan contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "National Building Review Board (NBRB) 2021 Opinion Unqualified", "\uf0b7 I noted that, whereas NBRB had an approved five year strategic plan by the Board, it had not been reviewed and approved by NPA to facilitate compliance to national planning requirements and its alignment to the NDP III infrastructure sector priorities. There is a risk that some activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the full realization of NDP-III sector objectives. \uf0b7 Out of the total warrants of UGX. 5.99 Bn received during the financial year, UGX. 5.36 Bn was spent by the entity resulting in an unspent balance of UGX. 0.638 Bn representing absorption level of 89.36%. These funds were meant for activities that were not fully implemented by the end of the financial year, and these include; Procurement of ICT equipment, Procurement of a healthcare insurance scheme for staff, Advertising and marketing campaigns. \uf0b7 PAYE amounting to UGX 23,400,000 was not recovered from the Executive Secretary\u2019s monthly benefits contrary to the Income Tax Act 1997 (As amended) \uf0b7 Although 49 positions were required to be filled during the year under audit, I noted that by the end of the year only 20 (40.8 percent) had been filled resulting into a staffing gap of 29 (59.1 percent). A further analysis of vacant positions revealed that the Board lacked key top management personnel including Directors, Managers for all the 4 Directorates and a Senior Internal Auditor. Understaffing stresses the existing staff and affects effective implementation of all planned activities"], ["", "LANDS SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["16.", "National Building Review Board (NBRB) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.9.428Bn a total of UGX.8.259Bn was warranted, resulting into a shortfall of UGX.1.169Bn. The shortfall represents 12% of the approved budget. \uf0b7 Out of the total of UGX.8.727Bn that was available during the financial year, only UGX.5.819Bn was spent by the entity resulting into an unspent balance of UGX.2.907Bn representing an absorption level of 67%. \uf0b7 I noted that out of the approved staffing level of 101, only 29 positions were filled (28%) leaving a staffing gap of 72 positions (72%). \uf0b7 A review of the ICT governance structure of the entity revealed that despite the deployment of the Building Industry Management System (BIMS) countrywide, there are no specific structures that steer and oversee IT implementation, no approved IT risk management framework/policy at the entity and no business continuity plan contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "National Building Review Board (NBRB) 2021 Opinion Unqualified", "\uf0b7 I noted that, whereas NBRB had an approved five year strategic plan by the Board, it had not been reviewed and approved by NPA to facilitate compliance to national planning requirements and its alignment to the NDP III infrastructure sector priorities. There is a risk that some activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the full realization of NDP-III sector objectives. \uf0b7 Out of the total warrants of UGX. 5.99 Bn received during the financial year, UGX. 5.36 Bn was spent by the entity resulting in an unspent balance of UGX. 0.638 Bn representing absorption level of 89.36%. These funds were meant for activities that were not fully implemented by the end of the financial year, and these include; Procurement of ICT equipment, Procurement of a healthcare insurance scheme for staff, Advertising and marketing campaigns. \uf0b7 PAYE amounting to UGX 23,400,000 was not recovered from the Executive Secretary\u2019s monthly benefits contrary to the Income Tax Act 1997 (As amended) \uf0b7 Although 49 positions were required to be filled during the year under audit, I noted that by the end of the year only 20 (40.8 percent) had been filled resulting into a staffing gap of 29 (59.1 percent). A further analysis of vacant positions revealed that the Board lacked key top management personnel including Directors, Managers for all the 4 Directorates and a Senior Internal Auditor. Understaffing stresses the existing staff and affects effective implementation of all planned activities"], ["", "LANDS SECTOR", ""], ["1.", "National Physical Planning Board (NPPB) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.4.469Bn, UGX.4.469Bn was spent by the entity representing an absorption level of 100%. I noted that of the 06 quantified activities worth UGX.0.768Bn assessed; five (5) activities representing 83% were partially implemented while one (1) activity representing 17% was not implemented. I observed that the budgets for the six outputs assessed were not supported by individual activity costings/budgets and the Board did not submit performance reports for the year under review."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "438", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the board did not have substantive staff despite having an approved staff structure of 35 positions. The board had only three (3) staff on secondment and twenty (26) on assignment of duties.", null], ["2.", "National Housing and Construction Company Limited (NHCCL) 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Company included a gain on fair valuation of investment property undertaken amounting to UGX.18 billion basing on the valuation undertaken in the financial year ended 30th June 2022. However, there was revaluation of the investment property as required under IAS 40 at the end the accounting period ended 30th June 2021 due to the prevailing COVID 19 lock down during the year. \uf0b7 As at close of business 30 June 2021, the Company had unremitted statutory obligations of UGX. 5.9 billion which related to Value Added Tax (UGX. 2.5 billion), Pay as you Earn (UGX. 2.0 billion) and National Social Security Fund (UGX. 1.5 billion). \uf0b7 As at close of business on 30 June 2021, the Company did not have a governance structure in place to influence how the company's objectives are set and achieved as well as monitoring and addressing risk to optimize performance."], ["3.", "Ministry of Lands, Housing and Urban Development Opinion Unqualified", "\uf0b7 The ministry was supposed to receive UGX. 159,525,734,214 out of which UGX.143,686,352,595 was warranted, resulting in a shortfall of UGX. 15,839,381,619 The shortfall represents 11% of the approved budget. \uf0b7 Out of the total warrants of UGX. 143.6 Bn received during the financial year, the entity submitted invoices totalling UGX. 142.7 Bn resulting in un-utilised warrants of UGX 0.948Bn representing an absorption level of 99.3%. \uf0b7 I noted that out of the fifty-five (55) activities worth UGX.24.244Bn assessed, twenty-seven (27) activities were partially implemented, while seventeen (17) remained unimplemented. I noted that a total of UGX. 131.9m was irregularly diverted from the activities on which they were budgeted and spent on other activities. \uf0b7 Whereas payables reduced from UGX 249Bn in the previous financial year to UGX 203Bn I noted that the payables figure remains significant. \uf0b7 The entity made payments amounting to UGX 19Bn to acquire 4 pieces of land (Ranches) measuring 2339.04 Hectares for ranches which had been fully compensated. Out of the 31 pieces of land measuring approximately 21 hectares held, 25 pieces of titled land measuring approximately 17 hectares were not recorded in the entity land/assets register and GIFMS fixed asset module. \uf0b7 The ministry is understaffed, with only 513 out of the 1,050 approved staff establishment, leaving 537 (51%) vacant. \uf0b7 The ministry did not provide an adequate budgetary provision for settlement of liabilities relating to court awards and compensations amounting to UGX.165Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the board did not have substantive staff despite having an approved staff structure of 35 positions. The board had only three (3) staff on secondment and twenty (26) on assignment of duties.", null], ["2.", "National Housing and Construction Company Limited (NHCCL) 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Company included a gain on fair valuation of investment property undertaken amounting to UGX.18 billion basing on the valuation undertaken in the financial year ended 30th June 2022. However, there was revaluation of the investment property as required under IAS 40 at the end the accounting period ended 30th June 2021 due to the prevailing COVID 19 lock down during the year. \uf0b7 As at close of business 30 June 2021, the Company had unremitted statutory obligations of UGX. 5.9 billion which related to Value Added Tax (UGX. 2.5 billion), Pay as you Earn (UGX. 2.0 billion) and National Social Security Fund (UGX. 1.5 billion). \uf0b7 As at close of business on 30 June 2021, the Company did not have a governance structure in place to influence how the company's objectives are set and achieved as well as monitoring and addressing risk to optimize performance."], ["3.", "Ministry of Lands, Housing and Urban Development Opinion Unqualified", "\uf0b7 The ministry was supposed to receive UGX. 159,525,734,214 out of which UGX.143,686,352,595 was warranted, resulting in a shortfall of UGX. 15,839,381,619 The shortfall represents 11% of the approved budget. \uf0b7 Out of the total warrants of UGX. 143.6 Bn received during the financial year, the entity submitted invoices totalling UGX. 142.7 Bn resulting in un-utilised warrants of UGX 0.948Bn representing an absorption level of 99.3%. \uf0b7 I noted that out of the fifty-five (55) activities worth UGX.24.244Bn assessed, twenty-seven (27) activities were partially implemented, while seventeen (17) remained unimplemented. I noted that a total of UGX. 131.9m was irregularly diverted from the activities on which they were budgeted and spent on other activities. \uf0b7 Whereas payables reduced from UGX 249Bn in the previous financial year to UGX 203Bn I noted that the payables figure remains significant. \uf0b7 The entity made payments amounting to UGX 19Bn to acquire 4 pieces of land (Ranches) measuring 2339.04 Hectares for ranches which had been fully compensated. Out of the 31 pieces of land measuring approximately 21 hectares held, 25 pieces of titled land measuring approximately 17 hectares were not recorded in the entity land/assets register and GIFMS fixed asset module. \uf0b7 The ministry is understaffed, with only 513 out of the 1,050 approved staff establishment, leaving 537 (51%) vacant. \uf0b7 The ministry did not provide an adequate budgetary provision for settlement of liabilities relating to court awards and compensations amounting to UGX.165Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "439", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["4.", "Albertine Region Sustainable Development Project (ARSDP) \u2013 MoLHUD Opinion Unqualified", "\uf0b7 Out of the budgeted IDA disbursement of UGX.28,056,477,734 for the year 2021/2022, only UGX.27,026,553,795 (96%) was disbursed, leading to a shortfall of UGX.1,029,923,940 (4%). \uf0b7 Out of the available funds to the project in the year of UGX.43,970,076,060 (Disbursement in the year and balance brought forward UGX.16,943,522,266), only UGX.24,827,886,040 (56%) was spent, leaving unspent balance of UGX.19,142,190,020. \uf0b7 I noted that the project had thirty-five (35) unresolved environment and social related grievances and yet the project was left with approximately two (2) months to close."], ["5.", "Uganda Land Commission. Opinion Unqualified", "\uf0b7 The ULC had an approved budget of UGX.93.65bn out of which 76.5bn was received resulting in a shortfall of UGX17.51Bn. This represented a receipt percentage of 82%. \uf0b7 Out of the total warrants of UGX.76.51Bn received during the financial year UGX. 75.42Bn was spent resulting in an unspent balance of UGX.1.08Bn representing an absorption level of 98.6%. \uf0b7 The ULC continued to accumulate payables with the balance as at 30th June 2022 being UGX.138.737Bn which is 22% lower than the balance reported at 30th June 2021. Most of the payables had been outstanding for more than 10 years. \uf0b7 Out of the approved establishment of 80 staff, the commission had 35 officers implying staffing gaps of 45(56%). \uf0b7 I noted that the Commission operated with only 35 staff which is inadequate to implement the new strategic plan yet the new approved structure of 80 staff had not been operationalised. \uf0b7 The outstanding court wards and compensations of UGX. 5.53Bn for the year were not adequately budgeted for. Besides the commission lacks guidelines for settlement of the said liabilities."], ["", "ACCOUNTABILITY SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 457, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["4.", "Albertine Region Sustainable Development Project (ARSDP) \u2013 MoLHUD Opinion Unqualified", "\uf0b7 Out of the budgeted IDA disbursement of UGX.28,056,477,734 for the year 2021/2022, only UGX.27,026,553,795 (96%) was disbursed, leading to a shortfall of UGX.1,029,923,940 (4%). \uf0b7 Out of the available funds to the project in the year of UGX.43,970,076,060 (Disbursement in the year and balance brought forward UGX.16,943,522,266), only UGX.24,827,886,040 (56%) was spent, leaving unspent balance of UGX.19,142,190,020. \uf0b7 I noted that the project had thirty-five (35) unresolved environment and social related grievances and yet the project was left with approximately two (2) months to close."], ["5.", "Uganda Land Commission. Opinion Unqualified", "\uf0b7 The ULC had an approved budget of UGX.93.65bn out of which 76.5bn was received resulting in a shortfall of UGX17.51Bn. This represented a receipt percentage of 82%. \uf0b7 Out of the total warrants of UGX.76.51Bn received during the financial year UGX. 75.42Bn was spent resulting in an unspent balance of UGX.1.08Bn representing an absorption level of 98.6%. \uf0b7 The ULC continued to accumulate payables with the balance as at 30th June 2022 being UGX.138.737Bn which is 22% lower than the balance reported at 30th June 2021. Most of the payables had been outstanding for more than 10 years. \uf0b7 Out of the approved establishment of 80 staff, the commission had 35 officers implying staffing gaps of 45(56%). \uf0b7 I noted that the Commission operated with only 35 staff which is inadequate to implement the new strategic plan yet the new approved structure of 80 staff had not been operationalised. \uf0b7 The outstanding court wards and compensations of UGX. 5.53Bn for the year were not adequately budgeted for. Besides the commission lacks guidelines for settlement of the said liabilities."], ["", "ACCOUNTABILITY SECTOR", ""], ["1.", "Public Procurement and Disposal of Public Assets Authority (PPDA) Opinion Unqualified", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery. \uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority."], ["2.", "Competitiveness and Enterprise Development Project (CEDP) Component 1- Land administration IDA CREDIT", "\uf0b7 A total of UGX.17.786Bn was received to be spent on different outputs during the year under review, and only UGX.9.155Bn (51%) was utilized leading to under-absorption of UGX.8.634Bn (49%). As a result, several planned activities were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 457, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "440", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 457, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "AGREEMENT CR 52690-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["3.", "Competitiveness and Enterprise Development Project (CEDP) COMPONENT 2-5 IDA CREDITS CR 52690-UG AND 65380-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 The CEDP 2-5 project had budgeted for UGX.46.9Bn for the FY 2021/2022 to be spent on various outputs, however, only UGX.21.7Bn (46%) was utilised leading to under-absorption of UGX.25.2Bn (54%). Management attributed the poor absorption to the impact of COVID-19 restrictions and disruptions in the supply chain that affected the implementation of planned activities and deliveries relating to procurements that had been undertaken. \uf0b7 A total of USD.7,417,107 was spent by the project on various procurements for which there was no market price assessment. This was in contravention of Section 26 (4) of the PPDA Act. As a result, I was unable to confirm the basis on which the contract prices were determined. \uf0b7 Project management awarded contracts to various suppliers for the supply of Motor Vehicles at a cost of USD.1,322,779 (equivalent to UGX.4.765Bn). A total of UGX.552.8Mn was paid to the suppliers as 20% advance payment while UGX.3.5Bn was used to secure letters of credit from Bank of Uganda in respect of the supplies. Contrary to the delivery schedules stated in the bidding documents of between 90 days to 120 days, the bidder quoted 3-6 months for the delivery of vehicles. After signing the contract, the delivery schedule was revised to 6- 7 months due to disruptions in the supply chain caused by COVID-19. The vehicles had not been delivered by the time of reporting in December 2022. Failure to emphasise the delivery schedule could have disadvantaged other potential suppliers, who could have delivered earlier. \uf0b7 CEDP set out to procure a Boat for the Uganda Wildlife Education Centre at a contract price of USD.695,000 (equivalent to UGX.2.5Bn). As at the end of the year, the contract for the supply had expired, the final design had not yet been agreed on and no delivery had been made. The contract had consequently not been performed, leading to delayed service delivery. \uf0b7 The Project effected payments amounting to USD.998,634 (equivalent to UGX.3.55Bn) in respect of the supply, installation and maintenance of the Uganda Wildlife Authority Integrated Financial Management System for which it was observed the contract implementation was marred by irregularities. Several modules purchased including payroll batch processing, recruitment, leave management, and time management were not fully functional and some were never utilized by the Authority. Lapses were noted in technical support management and failure by the system to integrate with the banks. It was also noted that consequently, the Authority abandoned the system and purchased another system to perform the same functionalities. No value for money was achieved in the procurement."], ["4.", "Microfinance Support Centre Limited 2020/21 Opinion", "\uf0b7 MSC did not have a strategic plan aligned to NDPIII contrary to Section 13(6) of the PFMA, which requires that the annual budget shall be consistent with the National Development Plan, the Charter of Fiscal Responsibility"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 458, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "AGREEMENT CR 52690-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["3.", "Competitiveness and Enterprise Development Project (CEDP) COMPONENT 2-5 IDA CREDITS CR 52690-UG AND 65380-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 The CEDP 2-5 project had budgeted for UGX.46.9Bn for the FY 2021/2022 to be spent on various outputs, however, only UGX.21.7Bn (46%) was utilised leading to under-absorption of UGX.25.2Bn (54%). Management attributed the poor absorption to the impact of COVID-19 restrictions and disruptions in the supply chain that affected the implementation of planned activities and deliveries relating to procurements that had been undertaken. \uf0b7 A total of USD.7,417,107 was spent by the project on various procurements for which there was no market price assessment. This was in contravention of Section 26 (4) of the PPDA Act. As a result, I was unable to confirm the basis on which the contract prices were determined. \uf0b7 Project management awarded contracts to various suppliers for the supply of Motor Vehicles at a cost of USD.1,322,779 (equivalent to UGX.4.765Bn). A total of UGX.552.8Mn was paid to the suppliers as 20% advance payment while UGX.3.5Bn was used to secure letters of credit from Bank of Uganda in respect of the supplies. Contrary to the delivery schedules stated in the bidding documents of between 90 days to 120 days, the bidder quoted 3-6 months for the delivery of vehicles. After signing the contract, the delivery schedule was revised to 6- 7 months due to disruptions in the supply chain caused by COVID-19. The vehicles had not been delivered by the time of reporting in December 2022. Failure to emphasise the delivery schedule could have disadvantaged other potential suppliers, who could have delivered earlier. \uf0b7 CEDP set out to procure a Boat for the Uganda Wildlife Education Centre at a contract price of USD.695,000 (equivalent to UGX.2.5Bn). As at the end of the year, the contract for the supply had expired, the final design had not yet been agreed on and no delivery had been made. The contract had consequently not been performed, leading to delayed service delivery. \uf0b7 The Project effected payments amounting to USD.998,634 (equivalent to UGX.3.55Bn) in respect of the supply, installation and maintenance of the Uganda Wildlife Authority Integrated Financial Management System for which it was observed the contract implementation was marred by irregularities. Several modules purchased including payroll batch processing, recruitment, leave management, and time management were not fully functional and some were never utilized by the Authority. Lapses were noted in technical support management and failure by the system to integrate with the banks. It was also noted that consequently, the Authority abandoned the system and purchased another system to perform the same functionalities. No value for money was achieved in the procurement."], ["4.", "Microfinance Support Centre Limited 2020/21 Opinion", "\uf0b7 MSC did not have a strategic plan aligned to NDPIII contrary to Section 13(6) of the PFMA, which requires that the annual budget shall be consistent with the National Development Plan, the Charter of Fiscal Responsibility"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 458, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "441 \nUnqualified  \n(CFR) and the Budget Framework Paper (BFP). In addition, the strategic objectives outlined in the strategic plan were not specific and measurable, limiting performance assessment. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 458, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- It was observed that During the financial year 2020/21, out of the approved budget of UGX.401.643bn, UGX.402.617bn was realized, and UGX.370.683bn was spent. Out of the budget realized, MSC failed to absorb funds to a tune of UGX.31.934bn representing 7.93% of the realized funds limiting the service delivery.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- An audit of expenditure revealed that MSC effected reallocations/ virements on the budget line items worth UGX.1,015,000,000 from the departments of Finance, Administration and Human Resources, affecting the implementation of the planned outputs.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- A review of the loan portfolio of the company revealed that a total of UGX.126.37 billion relating to conventional lending was outstanding in loans and advances as at 30th June 2021. The portfolio had grown from UGX.75.14 Bn in 2019 by UGX.57 billion over the three years to UGX.126.37 Billion, locking funds to other befitting clients.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- During FY 2020/21, the MSCL Board approved the write-off of 167 loans amounting to UGX.4,682,672,669 without following the Public Finance Management Act 2015, which requires approval by the Parliament on write off above 10 million. The total loans written-off (incl. Principal, interest and charges/penalties) over the same period amounted to UGX.27,515,715,35. I noted that FYs 2020/21 (20.7%), 2014/15(37.9%) and 2012/13 (19.1%) accounted for the highest proportion of loan write-offs attributed when compared to the total loan amount disbursed over since 2005. The write-offs lock funds to befitting potential clients.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Under absorption of emyooga funds. Out of the receipts of UGX.337.72Bn, a total of UGX.304.3 Bn (90%) was spent and/or disbursed by the entity, leaving a balance of UGX.33.3bn (24%) limiting the service delivery.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Over 6,326 EMYOOGA SACCOs validated and financed through Microfinance Support Centre by June 2021 were in operation without acquiring a license to operate from the Uganda Microfinance Regulatory Authority.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Microfinance Support Centre Limited disbursed funds worth UGX.7.750Bn to 252 unregistered SACCOs as of 31st March 2021, exposing public resources to the risk of loss.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the funds that were disbursed as grants to various constituencies SACCOS, UGX. 34,716,666,049 remained un-accessed by the beneficiary SACCOS as at 30th June 2021, rendering the transferred fund idle.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Physical inspections in Kayunga District revealed that a total of UGX.500,000,000 disbursed by various SACCOs was never supported by loan agreements. There was no evidence to support the existence of the borrowing by associations, and beneficiaries could not be traced hence misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- It was observed that from a sample of the SACCOs that were inspected, a total of 140 associations that had accessed loans worth UGX.3.52bn, from the Apex Constituency SACCOs, had defaulted in payment of UGX.2.49bn by the time of verification, representing 70.74% default rate.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A review of the SACCOs\u2019 documentation regarding disbursements of loans to the different beneficiaries revealed the absence of loans agreements with some borrowers exposing the funds to the risk of default.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "442", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", null], ["5.", "Enterprise Uganda Foundation Opinion Unqualified", "\uf0b7 The Foundation does not have a comprehensive database for all MSMEs in Uganda contrary to Clause 3.3(A) of the Memorandum of Understanding with the Ministry of Finance, Planning and Economic Development to promote the development of Medium Small and Micro Enterprises (MSMEs) in Uganda. There is a risk that some MSMEs missed out the opportunities provided by the Foundation. \uf0b7 One of the objectives of the Foundation is to create and nurture special interest groups like Women and Youth to become effective entrepreneurs and enhance the productivity, growth and competitiveness of MSMEs in Uganda. However, the criterion utilized in selection of these beneficiaries was not in place. There is a likelihood of deserving MSMEs missing out the opportunities of services delivered by the Foundation."], ["6.", "Privatization and utility sector reform project (operations account) FY 2020/21 Opinion Unqualified", "\uf0b7 There was unauthorized Over Expenditure on Wages of UGX. 1,884,571,00. Whereas UGX. 1,500,000,000 had been appropriated, UGX. 3,344,571,000 was spent. \uf0b7 I established that the Unit did not have any quantified outputs, and as such, no assessment as to the extent of implementation was undertaken. I was therefore unable to establish the reasonableness of individual activity costs for each planned output \uf0b7 I noted that the Government had entered into concessions with various Government and private organizations for the provisions of different services, but the Accounting Officer had failed to recognize the same in the statement of financial. The organizations include; Dairy Corporation Ltd, Kilembe Mines Limited, Nile Hotel International Limited, Uganda Electricity Distribution Company Limited, Uganda Electricity Generation Company Limited, Uganda Railways Corporation, Uganda seeds Limited (Nyakatonzi cooperative Union), Uganda Seeds Limited (Farm Input Care Centre Limited [FICA\\}), Uganda Livestock Industries Limited (Kiryana Ranch), Uganda Livestock Industries Limited (Kyempisi Ranch) and Uganda Livestock Industries Limited (Aswa Ranch-Partial Sale of 297 Hectares). \uf0b7 During the year under review, I observed that PU had down sized affecting several operations of the Unit that include among others, non-renewal of contracts for most staff (current staff are only 3), reduction of staff salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 460, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", null], ["5.", "Enterprise Uganda Foundation Opinion Unqualified", "\uf0b7 The Foundation does not have a comprehensive database for all MSMEs in Uganda contrary to Clause 3.3(A) of the Memorandum of Understanding with the Ministry of Finance, Planning and Economic Development to promote the development of Medium Small and Micro Enterprises (MSMEs) in Uganda. There is a risk that some MSMEs missed out the opportunities provided by the Foundation. \uf0b7 One of the objectives of the Foundation is to create and nurture special interest groups like Women and Youth to become effective entrepreneurs and enhance the productivity, growth and competitiveness of MSMEs in Uganda. However, the criterion utilized in selection of these beneficiaries was not in place. There is a likelihood of deserving MSMEs missing out the opportunities of services delivered by the Foundation."], ["6.", "Privatization and utility sector reform project (operations account) FY 2020/21 Opinion Unqualified", "\uf0b7 There was unauthorized Over Expenditure on Wages of UGX. 1,884,571,00. Whereas UGX. 1,500,000,000 had been appropriated, UGX. 3,344,571,000 was spent. \uf0b7 I established that the Unit did not have any quantified outputs, and as such, no assessment as to the extent of implementation was undertaken. I was therefore unable to establish the reasonableness of individual activity costs for each planned output \uf0b7 I noted that the Government had entered into concessions with various Government and private organizations for the provisions of different services, but the Accounting Officer had failed to recognize the same in the statement of financial. The organizations include; Dairy Corporation Ltd, Kilembe Mines Limited, Nile Hotel International Limited, Uganda Electricity Distribution Company Limited, Uganda Electricity Generation Company Limited, Uganda Railways Corporation, Uganda seeds Limited (Nyakatonzi cooperative Union), Uganda Seeds Limited (Farm Input Care Centre Limited [FICA\\}), Uganda Livestock Industries Limited (Kiryana Ranch), Uganda Livestock Industries Limited (Kyempisi Ranch) and Uganda Livestock Industries Limited (Aswa Ranch-Partial Sale of 297 Hectares). \uf0b7 During the year under review, I observed that PU had down sized affecting several operations of the Unit that include among others, non-renewal of contracts for most staff (current staff are only 3), reduction of staff salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 460, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "443", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 460, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "due to non-availability of budget to fund the unit operations and non-renewal of the rent agreement for the units office premises among others. \uf0b7 I noted that Privatization Unit had continued to irregularly accumulate domestic arrears. The value of arrears grew up to UGX.10,377,057,000 from UGX.10,278,272,000 of the previous year. A review of the composition of the payables revealed that UGX.9,984,335,000 (96% of the total payables) relates to Pay as You Earn (PAYE). \uf0b7 I also established that currently, the Unit has a DRIC committee that is fully constituted in accordance with the applicable laws. It was, however noted the appointments of the members to the committee were never time- bound, and as such, some members had served for over 10 years.", null], ["7.", "Unfpa Funded Programme Component of Data and Population Dynamics Implemented by National Planning Authority (NPA)  Dec 2021 Opinion Unqualified", "\uf0b7 I noted that NPA paid VAT amounting to UGX.2,023,200 on its supplies contrary to Clause 9.1.3 of the general terms and conditions of the agreement between NPA and UNFPA which considers such expenditure ineligible unless the IP can satisfy the UNFPA that it is unable to recover the VAT. \uf0b7 I noted that payments to some consultants amounting to UGX.3,881,400 were made basing on budgeted figures which were higher than the contract/invoice prices, of which, UGX.1,995,000 was recovered and refunded to UNFPA, leaving the balance of UGX.1,886,400 outstanding. \uf0b7 I noted that NPA paid UGX.5,464,900 as reimbursable costs claimed by a consultant without evidence of any addendum to the service provider\u2019s contract. \uf0b7 I noted a payment of UGX.4,770,000 reimbursed to different participants of a virtual meeting deposited on one bank account lacked support payment schedules. \uf0b7 I noted that the NPA did not withhold UGX.9,279,123 from payments made to service providers who are not exempted from WHT. The non-compliance impacts Government efforts to raise revenue for provision of public services."], ["8.", "UNFPA funded programme component of data and population dynamics Implemented by Uganda Bureau of Statistics  December 2021 Opinion Unqualified", "\uf0b7 No Significant matter to report on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 461, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "due to non-availability of budget to fund the unit operations and non-renewal of the rent agreement for the units office premises among others. \uf0b7 I noted that Privatization Unit had continued to irregularly accumulate domestic arrears. The value of arrears grew up to UGX.10,377,057,000 from UGX.10,278,272,000 of the previous year. A review of the composition of the payables revealed that UGX.9,984,335,000 (96% of the total payables) relates to Pay as You Earn (PAYE). \uf0b7 I also established that currently, the Unit has a DRIC committee that is fully constituted in accordance with the applicable laws. It was, however noted the appointments of the members to the committee were never time- bound, and as such, some members had served for over 10 years.", null], ["7.", "Unfpa Funded Programme Component of Data and Population Dynamics Implemented by National Planning Authority (NPA)  Dec 2021 Opinion Unqualified", "\uf0b7 I noted that NPA paid VAT amounting to UGX.2,023,200 on its supplies contrary to Clause 9.1.3 of the general terms and conditions of the agreement between NPA and UNFPA which considers such expenditure ineligible unless the IP can satisfy the UNFPA that it is unable to recover the VAT. \uf0b7 I noted that payments to some consultants amounting to UGX.3,881,400 were made basing on budgeted figures which were higher than the contract/invoice prices, of which, UGX.1,995,000 was recovered and refunded to UNFPA, leaving the balance of UGX.1,886,400 outstanding. \uf0b7 I noted that NPA paid UGX.5,464,900 as reimbursable costs claimed by a consultant without evidence of any addendum to the service provider\u2019s contract. \uf0b7 I noted a payment of UGX.4,770,000 reimbursed to different participants of a virtual meeting deposited on one bank account lacked support payment schedules. \uf0b7 I noted that the NPA did not withhold UGX.9,279,123 from payments made to service providers who are not exempted from WHT. The non-compliance impacts Government efforts to raise revenue for provision of public services."], ["8.", "UNFPA funded programme component of data and population dynamics Implemented by Uganda Bureau of Statistics  December 2021 Opinion Unqualified", "\uf0b7 No Significant matter to report on."], ["9.", "The Project for Financial Inclusion in Rural Areas (PROFIRA) Opinion", "\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 Billion against a budgeted amount of UGX.3.67 Billion for the year. This represents 89% of the projected commitments. The Government funding was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 461, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "444", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 461, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "meant to cater for contract renewal of the Government-funded staff until project closure, costs for conducting project completion activities and operating costs. \uf0b7 I observed that there was no exit strategy in place. 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) and other SACCOs already in existence for consideration under PDM. \uf0b7 I observed that 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 however noted that the contracts have not been signed and implemented. \uf0b7 Whereas there were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4,728,805,337, the project is coming to an end without proper modalities for monitoring and supervision."], ["10.", "The Project for Financial Inclusion in Rural Areas (PROFIRA)  2020/21 Opinion Unqualified", "\uf0b7 I noted that, as reported in my report for the year ended 30th June 2020, Government of Uganda has not yet honored its obligation of UGX.5.6Bn as co-funding for the Project. The project entirely depended on the IFAD funding in implementing its activities \uf0b7 I observed that the project has been supporting SACCO\u2019s that were not registered by Uganda Microfinance Regulatory Authority (UMRA). Un-registered SACCO\u2019s are unregulated and this could result into loss of member deposits and endanger the sustainability of the Project-supported SACCOs."], ["11.", "Resource Enhancement and Accountability Programme  (REAP) Opinion Unqualified", "\uf0b7 No reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 462, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "meant to cater for contract renewal of the Government-funded staff until project closure, costs for conducting project completion activities and operating costs. \uf0b7 I observed that there was no exit strategy in place. 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) and other SACCOs already in existence for consideration under PDM. \uf0b7 I observed that 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 however noted that the contracts have not been signed and implemented. \uf0b7 Whereas there were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4,728,805,337, the project is coming to an end without proper modalities for monitoring and supervision."], ["10.", "The Project for Financial Inclusion in Rural Areas (PROFIRA)  2020/21 Opinion Unqualified", "\uf0b7 I noted that, as reported in my report for the year ended 30th June 2020, Government of Uganda has not yet honored its obligation of UGX.5.6Bn as co-funding for the Project. The project entirely depended on the IFAD funding in implementing its activities \uf0b7 I observed that the project has been supporting SACCO\u2019s that were not registered by Uganda Microfinance Regulatory Authority (UMRA). Un-registered SACCO\u2019s are unregulated and this could result into loss of member deposits and endanger the sustainability of the Project-supported SACCOs."], ["11.", "Resource Enhancement and Accountability Programme  (REAP) Opinion Unqualified", "\uf0b7 No reportable issues."], ["12.", "Directorate for Ethics and Integrity (DEI) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.10.833Bn received during the financial year UGX.10.562Bn was utilized by the Directorate resulting into unutilized warrants of UGX.0.562Bn, representing absorption level of 97.5%. Un utilised warrants signify failure to utilise availed funds which negatively impacts service delivery. \uf0b7 Out of the domestic arrears balance of UGX.442Mn at the beginning of the year, only UGX.122Mn (28%) was paid, while the balance of UGX.319Mn still remained outstanding during the Financial Year 2021/2022. Delayed settlement of arrears could lead to costly litigation and loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 462, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "445", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 462, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Directorate of Ethics and Integrity (DEI) has an approved staff structure of 122, but only 54 (44.3%) were filled leaving 68 (55.7%) positions unfilled. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Directorate. \uf0b7 Management spent a total of UGX.248.883Mn on micro procurements without use of request for quotations, contrary to the PPDA Act Section 79 (1) Subsection 5(C) and 7(C) Fourth Schedule, that specifies the conditions for use of Procurement Methods for Micro Procurement and Quotation and proposal method. This could lead to uncompetitive prices and failure to maximize value for money. \uf0b7 The Directorate irregularly used direct procurement for the purchase of vehicles at a cost of UGX.1.046Bn, contrary to PPDA Guidelines 2014 Paragraph 1, Thresholds for Procurement of supplies and non-consultancy services, method. This could also lead to uncompetitive prices and failure to maximize value for money. \uf0b7 A review of the governance structures indicated that there was neither specific structure that steers and oversees ICT implementation nor an approved IT staff structure while at the same time the expected ICT Unit of two staff, only one position had been filled.", null], ["13.", "Privatization and utility sector reform project (divesture and redundancy account) FY 2020/21 Opinion Unqualified", "\uf0b7 I observed that for the period under review, there was no evidence that a report was submitted to Parliament by the Minister on the steps taken to implement the Act."], ["14.", "National Lotteries and Gaming Regulatory Board (NLGB)  2021/22 Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.8.370Bn, a total of UGX.8.310Bn was warranted, resulting into a shortfall of UGX.0.06Bn representing 0.72% of the approved budget. I further noted that of the total warrants of UGX.8.310Bn, the Board spent a total of UGX.7.528Bn resulting into unspent warrants of UGX.0.782Bn. Unreleased and unutilised funds signify failure to implement all the planned activities which negatively impacts service delivery. \uf0b7 The Board remained understaffed with only had 36 positions out of 51 approved positions leaving a gap of 15 positions, representing 30% of the approved structure. Understaffing constrains effective service delivery. \uf0b7 The Board failed to prepare 4 Statutory Regulations to regulate the industry contrary to the provision of Section 70 of the Lotteries and Gaming Act, 2015. \uf0b7 I noted that the entity failed to prepare a National Register of gaming or betting machines and devices, as provided for under Section 36 of the Lotteries and Gaming Act, 2015. Absence of a register of machines and equipment being used in the industry, complicates monitoring and renewal of licences and also exposes the industry players to risks of using inappropriate machinery and equipment. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; o  138 IT assets (100%) inspected over the period under review were not accurately recorded in the Assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 463, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Directorate of Ethics and Integrity (DEI) has an approved staff structure of 122, but only 54 (44.3%) were filled leaving 68 (55.7%) positions unfilled. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Directorate. \uf0b7 Management spent a total of UGX.248.883Mn on micro procurements without use of request for quotations, contrary to the PPDA Act Section 79 (1) Subsection 5(C) and 7(C) Fourth Schedule, that specifies the conditions for use of Procurement Methods for Micro Procurement and Quotation and proposal method. This could lead to uncompetitive prices and failure to maximize value for money. \uf0b7 The Directorate irregularly used direct procurement for the purchase of vehicles at a cost of UGX.1.046Bn, contrary to PPDA Guidelines 2014 Paragraph 1, Thresholds for Procurement of supplies and non-consultancy services, method. This could also lead to uncompetitive prices and failure to maximize value for money. \uf0b7 A review of the governance structures indicated that there was neither specific structure that steers and oversees ICT implementation nor an approved IT staff structure while at the same time the expected ICT Unit of two staff, only one position had been filled.", null], ["13.", "Privatization and utility sector reform project (divesture and redundancy account) FY 2020/21 Opinion Unqualified", "\uf0b7 I observed that for the period under review, there was no evidence that a report was submitted to Parliament by the Minister on the steps taken to implement the Act."], ["14.", "National Lotteries and Gaming Regulatory Board (NLGB)  2021/22 Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.8.370Bn, a total of UGX.8.310Bn was warranted, resulting into a shortfall of UGX.0.06Bn representing 0.72% of the approved budget. I further noted that of the total warrants of UGX.8.310Bn, the Board spent a total of UGX.7.528Bn resulting into unspent warrants of UGX.0.782Bn. Unreleased and unutilised funds signify failure to implement all the planned activities which negatively impacts service delivery. \uf0b7 The Board remained understaffed with only had 36 positions out of 51 approved positions leaving a gap of 15 positions, representing 30% of the approved structure. Understaffing constrains effective service delivery. \uf0b7 The Board failed to prepare 4 Statutory Regulations to regulate the industry contrary to the provision of Section 70 of the Lotteries and Gaming Act, 2015. \uf0b7 I noted that the entity failed to prepare a National Register of gaming or betting machines and devices, as provided for under Section 36 of the Lotteries and Gaming Act, 2015. Absence of a register of machines and equipment being used in the industry, complicates monitoring and renewal of licences and also exposes the industry players to risks of using inappropriate machinery and equipment. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; o  138 IT assets (100%) inspected over the period under review were not accurately recorded in the Assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 463, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "446", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 463, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o  The Board\u2019s IT department was inadequately staffed, with only one staff out of the required three.  o  The Board did not have a business continuity plan in place.  \uf0b7 Such weaknesses negatively impact on the capacity of IT to effectively facilitate the management of the entity\u2019s operations.", null], ["15.", "Bank of Uganda 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["16.", "Capital Markets Authority 2020/2021 Opinion Unqualified", "\uf0b7 No material findings"], ["17.", "COVID-19 Economic Recovery And Resilience Response Program (CERRRP) 22nd May 2020 to 30th April 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["18.", "Deposit Protection Fund Opinion Unqualified", "\uf0b7 No material findings"], ["19.", "Housing Finance Bank Limited for the year ended 31st December, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["20.", "Housing Finance Bank Limited - Pool Houses Collection Account Opinion Unqualified", "\uf0b7 No material findings"], ["21.", "Housing Finance Bank Limited - Pool Houses Collection Account Opinion Unqualified", "\uf0b7 No material findings"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 464, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "447", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 464, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["22.", "Postbank Uganda Limited 31st Dec, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["23.", "Pride Microfinance Limited (MDI) 31st December, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["24.", "The Resource Enhancement and Accountability Programme  (REAP)  2020/21 Opinion Unqualified", "\uf0b7 No material findings"], ["25.", "Uganda Development Bank (UDBL) 31st December, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["26.", "Uganda Seeds Limited 2020/21 Opinion Qualified", "\uf0b7 I noted that in the Statement of Financial Position, the company reported a current account balance of UGX.1.221Bn which was not backed by any schedule and/or supporting documents. I was unable to confirm the correctness of the current account balance reported in the financial statements. \uf0b7 A total of UGX.110Mn in outstanding receivables was not supported by any documentation or schedule to enable independent confirmation of the value. \uf0b7 I noted that whereas the Company reported net cash flows of UGX.13.77Mn as per statement of cash flows (page 11), this was not reported in the statement of financial position. \uf0b7 I observed a reduction in capital reserves of UGX.57.6Mn in the statement of changes in equity, however, the change in the capital reserves was not in line with the reported net loss in the statement of profit or loss of UGX.62.6Mn, thereby occasioning an unexplained variance of UGX.5Mn. \uf0b7 The Company did not have any quantified outputs, and as such, no assessment as to the extent of implementation was undertaken. \uf0b7 Uganda Seeds Limited did not have an approved strategic plan and budget to guide and support the company's Management undertaking its stewardship roles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 465, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "448", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 465, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that whereas the board had leased property to a private firm for a period of 30 years, over the years the firm had used the properties to secure loan facilities from different funders and created mortgages over the same without authorisation from the Board. \uf0b7 UNRA is in the process of tarmacking the Masindi-Kinyara-Biiso Road which would affect some of the land currently subleased to the concessionaire however no disclosure was made in the financial statements in regard to the over 3 acres of land to be taken over by UNRA upon compensation. \uf0b7 Physical inspections conducted revealed that there was gross mismanagement of the assets and abandonment of most of the buildings. Many assets were obsolete and were observed not to be maintained as agreed upon. I further noted that most buildings lacked a roof and were uninhabitable. \uf0b7 I noted that there was no evidence of any board meetings. I also noted that the company last filed a board resolution in 2005 and that the company file at Uganda Registration Services Bureau (URSB) lacked any resolution of the AGM appointing the directors and no evidence that AGM had ever been held.", null], ["27.", "Young Africa Works Uganda \u2013 Lead Firm Structure Project  5th November, 2019 to 31st December, 2020 Opinion Unqualified", "\uf0b7 No material findings"], ["28.", "Uganda Microfinance Regulatory Authority (UMRA) Opinion Unqualified", "\uf0b7 UMRA had an approved budget of UGX.7Bn out of which UGX.6.75Bn was warranted leading to a shortfall of UGX.0.25Bn (0.04% of the budget). As a result, some planned activities could not be implemented. \uf0b7 There is an apparent conflict between Section 28 of the Tier-4-Microfinance-Institutions-Money-Lenders Act, 2016 and Section 51 of the Public Finance Management Act, 2015 with regard to the period for submission of financial Statements to the Auditor General. The former prescribes three months while the later provides 2 months after the end of the financial year. \uf0b7 I noted the following matters in the management of the licensing mandate of the Authority over SACCOs and Money lenders; \uf0b7 Challenges in licensing of SACCOs arising out of a conflict of laws between the Tier 4 Microfinance Institutions and Money lenders Act and the Cooperative Societies Act 2020 resulting in low registrations. \uf0b7 Failure by the Minister to put in place the maximum interest chargeable by the different money lenders contrary to the requirements of the Act. \uf0b7 Absence of clear guidelines for the determination of \u2018fit and proper persons\u2019 for purposes of money lenders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 466, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that whereas the board had leased property to a private firm for a period of 30 years, over the years the firm had used the properties to secure loan facilities from different funders and created mortgages over the same without authorisation from the Board. \uf0b7 UNRA is in the process of tarmacking the Masindi-Kinyara-Biiso Road which would affect some of the land currently subleased to the concessionaire however no disclosure was made in the financial statements in regard to the over 3 acres of land to be taken over by UNRA upon compensation. \uf0b7 Physical inspections conducted revealed that there was gross mismanagement of the assets and abandonment of most of the buildings. Many assets were obsolete and were observed not to be maintained as agreed upon. I further noted that most buildings lacked a roof and were uninhabitable. \uf0b7 I noted that there was no evidence of any board meetings. I also noted that the company last filed a board resolution in 2005 and that the company file at Uganda Registration Services Bureau (URSB) lacked any resolution of the AGM appointing the directors and no evidence that AGM had ever been held.", null], ["27.", "Young Africa Works Uganda \u2013 Lead Firm Structure Project  5th November, 2019 to 31st December, 2020 Opinion Unqualified", "\uf0b7 No material findings"], ["28.", "Uganda Microfinance Regulatory Authority (UMRA) Opinion Unqualified", "\uf0b7 UMRA had an approved budget of UGX.7Bn out of which UGX.6.75Bn was warranted leading to a shortfall of UGX.0.25Bn (0.04% of the budget). As a result, some planned activities could not be implemented. \uf0b7 There is an apparent conflict between Section 28 of the Tier-4-Microfinance-Institutions-Money-Lenders Act, 2016 and Section 51 of the Public Finance Management Act, 2015 with regard to the period for submission of financial Statements to the Auditor General. The former prescribes three months while the later provides 2 months after the end of the financial year. \uf0b7 I noted the following matters in the management of the licensing mandate of the Authority over SACCOs and Money lenders; \uf0b7 Challenges in licensing of SACCOs arising out of a conflict of laws between the Tier 4 Microfinance Institutions and Money lenders Act and the Cooperative Societies Act 2020 resulting in low registrations. \uf0b7 Failure by the Minister to put in place the maximum interest chargeable by the different money lenders contrary to the requirements of the Act. \uf0b7 Absence of clear guidelines for the determination of \u2018fit and proper persons\u2019 for purposes of money lenders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 466, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "449", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 466, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to constitute the SACCO Stabilisation Fund and the SACCO Savings Protection Fund contrary to the law.", null], ["29.", "Ministry of Finance, Planning and Economic Development (MoFPED) Opinion Unqualified", "\uf0b7 I noted that the MoFPED had an approved budget of UGX.815.5Bn out of which UGX.792.8Bn was warranted, resulting in a shortfall of UGX.22.7Bn, which represents 2.8% of the approved budget. Budget shortfalls constrain management is implementing fully, the approved activities and hence service delivery. \uf0b7 Out of the total warrants of UGX.792.8Bn received during the financial year, UGX.782.4Bn was utilised by the Ministry resulting in unutilized warrants of UGX.10.34Bn representing absorption level of 98.7%. As a result, I noted that of the 64 outputs that I sampled, Eighteen (18) outputs were fully implemented, thirty-six (36) outputs were partially implemented, Seven (7) out puts were not implemented, while Three (3) out puts could not be assessed. Failure to fully implement all planned activities negatively impacts service delivery. \uf0b7 The Ministry did not have a running strategic plan to facilitate achievement of the NDP III objectives. This poses a risk of non-attainment of NDP III objectives since the strategic plan that would serve as basis for the annual plan and budget that is being implemented is non-existent. \uf0b7 Domestic arrears stock was reported as UGX.473Bn as at the end of the financial year 2021/22 up from UGX.268.9Bn in F/Y 2020/21 representing 76% increase. The Domestic arrears are not given appropriate budget provision hence accumulation of the stock. Failure to budget and pay arrears negatively impacts the creditworthiness of the Ministry and could result into penalties and costly litigations. \uf0b7 The Ministry did not disclose contingent liabilities worth UGX2.839Bn in the memorandum statement of Contingent liabilities. This denies end users of the Financial Statements useful information for decision making. \uf0b7 The Ministry has seven (7) IT systems which were not integrated or not automatically sharing information with other systems. This could lead to duplication of functionalities, procurement of non-compatible solutions and equipment, and general deviation from Government\u2019s efforts to rationalize resources for better service delivery."], ["30.", "Contingencies Fund Opinion Unqualified", "\uf0b7 The approved budget for the previous financial year (FY2020/21) was **UGX.45.49Trillion,** which would have translated into **UGX.227.47Bn** funding for the Contingencies Fund in the year under review, in accordance with the formula provided in the PFMA, 2015. I however noted the following;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 467, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "450", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 467, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o  Parliament appropriated **UGX.62.07Bn** out of **UGX.227.47Bn** (27.3%) to the Contingencies Fund, leading to a deficit of **UGX.165.40Bn** (72.7%).  o Due to an upsurge of COVID-19, additional funds were appropriated via a supplementary budget of **UGX.228.30Bn,** making a total of **UGX.290.37Bn.**  o  Out of the total warrants of **UGX.290.37Bn,** only **UGX.72.06Bn (24.8%)** was released to the MDAs for emergencies, leading to a total deficit of **UGX.219.33Bn** (75.5%). \uf0b7 The continued failure to appropriate funds in accordance with the formula provided in the PFMA, 2015 (as amended), is an indicator of noncompliance and defeats the intentions of the law.", null], ["31.", "Treasury Operations Opinion Unqualified", "\uf0b7 The Treasury Operations had an initial approved budget of **UGX.15.094Tn** which was later revised to **UGX.17.863Tn.** Out of the revised Budget, **UGX.17.391Tn** was warranted, out of which, **UGX.13.959Tn** was utilized by the entity resulting into an unutilized balance of **UGX.3.432Tn** representing a performance level of 80.26%. Audit however noted that the entity remained with a total of **UGX.4.661Tn** as payables at year end. \uf0b7 There are was a significant change of the reported payables from **UGX.2.345Tn** to **UGX.4.583Tn** resulting into an increase of **UGX.2.238Tn** representing 95%. The significant increment in the liabilities was due to the International Court of Justice ruling in favour of Democratic Republic of Congo to a tune of UGX.1.228Tn and the assumption of Uganda Telcom liabilities of UGX.0.028Tn. \uf0b7 Audit noted that as regards the management of Boards for Corporations and companies in which Government has shareholding, there were no clear guidelines, policies or regulations for the management, appointment, evaluation or determination of such Boards. \uf0b7 The government is defaulting on the payment of an outstanding balance of **USD.889,411.24 (UGX.3,343Bn)** out of a total **USD.1,659,450.22** as a 10th Instalment for 51 callable shares from African Development Bank (ADB). Failure to pay-up on callable shares puts the country at a risk of losing paid up shares and the corresponding callable shares in the Bank."], ["32.", "Microfinance SupportCenter (MSC) Opinion Unqualified", "\uf0b7 Out of the approved budget of **UGX.154.18Bn** for capital expenditure, Emyooga grant and other recurrent expenditures, **UGX.146.85Bn** was realized and **UGX.125.65Bn** was spent, leaving **UGX.21.2Bn** unspent which represents 14.4% of the realized funds. Unspent funds represent services not delivered. \uf0b7 A total of **UGX.1.44Bn** was disbursed as additional capitalization to the existing EMYOGA SACCOs when they had not made recoveries of above 70% of the first seed capital disbursed, as evidenced by the loan disbursement and recovery schedules submitted by the respective SACCOs. This can lead to disbursements to SACCOs that are already at default. \uf0b7 The loan portfolio of the company has grown from **UGX.105Bn** in 2020 to **UGX.146Bn** over the three years representing a 39% growth. However, a total of **UGX.3.7Bn** was disbursed to several clients without undertaking adequate loan appraisal documentation, hence an increase in default risk exposure as well as potential loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 468, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "o  Parliament appropriated **UGX.62.07Bn** out of **UGX.227.47Bn** (27.3%) to the Contingencies Fund, leading to a deficit of **UGX.165.40Bn** (72.7%).  o Due to an upsurge of COVID-19, additional funds were appropriated via a supplementary budget of **UGX.228.30Bn,** making a total of **UGX.290.37Bn.**  o  Out of the total warrants of **UGX.290.37Bn,** only **UGX.72.06Bn (24.8%)** was released to the MDAs for emergencies, leading to a total deficit of **UGX.219.33Bn** (75.5%). \uf0b7 The continued failure to appropriate funds in accordance with the formula provided in the PFMA, 2015 (as amended), is an indicator of noncompliance and defeats the intentions of the law.", null], ["31.", "Treasury Operations Opinion Unqualified", "\uf0b7 The Treasury Operations had an initial approved budget of **UGX.15.094Tn** which was later revised to **UGX.17.863Tn.** Out of the revised Budget, **UGX.17.391Tn** was warranted, out of which, **UGX.13.959Tn** was utilized by the entity resulting into an unutilized balance of **UGX.3.432Tn** representing a performance level of 80.26%. Audit however noted that the entity remained with a total of **UGX.4.661Tn** as payables at year end. \uf0b7 There are was a significant change of the reported payables from **UGX.2.345Tn** to **UGX.4.583Tn** resulting into an increase of **UGX.2.238Tn** representing 95%. The significant increment in the liabilities was due to the International Court of Justice ruling in favour of Democratic Republic of Congo to a tune of UGX.1.228Tn and the assumption of Uganda Telcom liabilities of UGX.0.028Tn. \uf0b7 Audit noted that as regards the management of Boards for Corporations and companies in which Government has shareholding, there were no clear guidelines, policies or regulations for the management, appointment, evaluation or determination of such Boards. \uf0b7 The government is defaulting on the payment of an outstanding balance of **USD.889,411.24 (UGX.3,343Bn)** out of a total **USD.1,659,450.22** as a 10th Instalment for 51 callable shares from African Development Bank (ADB). Failure to pay-up on callable shares puts the country at a risk of losing paid up shares and the corresponding callable shares in the Bank."], ["32.", "Microfinance SupportCenter (MSC) Opinion Unqualified", "\uf0b7 Out of the approved budget of **UGX.154.18Bn** for capital expenditure, Emyooga grant and other recurrent expenditures, **UGX.146.85Bn** was realized and **UGX.125.65Bn** was spent, leaving **UGX.21.2Bn** unspent which represents 14.4% of the realized funds. Unspent funds represent services not delivered. \uf0b7 A total of **UGX.1.44Bn** was disbursed as additional capitalization to the existing EMYOGA SACCOs when they had not made recoveries of above 70% of the first seed capital disbursed, as evidenced by the loan disbursement and recovery schedules submitted by the respective SACCOs. This can lead to disbursements to SACCOs that are already at default. \uf0b7 The loan portfolio of the company has grown from **UGX.105Bn** in 2020 to **UGX.146Bn** over the three years representing a 39% growth. However, a total of **UGX.3.7Bn** was disbursed to several clients without undertaking adequate loan appraisal documentation, hence an increase in default risk exposure as well as potential loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 468, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "451", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 468, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the loan portfolio and noted that an average of 53% and 52% of impaired loans was registered in the financial years 2019/20 and 2020/21 respectively, while there has been a progressive increase to 71% in the financial year ended 30th June 2022. Such increases imply that there are more loans that are likely to become uncollectable and therefore leading to loss to government. \uf0b7 I noted weaknesses in the IT systems which include; o  There was no evidence of systems ownership  o  The two systems operated by the entity were not integrated or not automatically sharing information with other systems.  o  There were no specific structures that steer and oversee ICT implementation.  o  There was no approved IT risk management framework/policy and risk register at the entity.  o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["33.", "National Population Council (NPC) Opinion Unqualified", "\uf0b7 The entity was supposed to receive UGX.16.191Bn out of which UGX.12.742Bn was warranted, resulting into a shortfall of UGX.3.449Bn. The shortfall represents 21.3% of the approved budget. As a result some activities planned for the year, were not implemented, which negatively impacts on service delivery. \uf0b7 The entity had an approved staff structure of 97 positions, out of which 74 (76%) positions were filled, leaving 23 (23.7%) positions not yet filled. Staffing gaps constrain the entity in implementing its mandate effectively. \uf0b7 NPC staff were paid a salaries amounting to UGX.4.01Bn for the F/Y 2021/2022 off the IPPS and yet the human resource system was procured for payroll management. This creates an opportunity for payment of ineligible staff and creation of non-existent staff/pensioners. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; \uf0b7 Three (3) IT systems /equipment acquired at UGX.415Mn had no clearance from NITA-U, while IT systems/equipment costing UGX.342Mn did not have clearance from MoFPED. \uf0b7 Two (2) Multi-year system implementation projects worth total of UGX.342Mn did not have approval from Parliament. \uf0b7 The National population data bank and the KMIS systems costing UGX.342Mn were not being utilized by NPC. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and may lead to misalignment of IT investments with the overall strategic objectives."], ["34.", "Procurement and Disposal of Public Assets Authority (PPDA) Opinion Unqualified", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 469, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I reviewed the loan portfolio and noted that an average of 53% and 52% of impaired loans was registered in the financial years 2019/20 and 2020/21 respectively, while there has been a progressive increase to 71% in the financial year ended 30th June 2022. Such increases imply that there are more loans that are likely to become uncollectable and therefore leading to loss to government. \uf0b7 I noted weaknesses in the IT systems which include; o  There was no evidence of systems ownership  o  The two systems operated by the entity were not integrated or not automatically sharing information with other systems.  o  There were no specific structures that steer and oversee ICT implementation.  o  There was no approved IT risk management framework/policy and risk register at the entity.  o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["33.", "National Population Council (NPC) Opinion Unqualified", "\uf0b7 The entity was supposed to receive UGX.16.191Bn out of which UGX.12.742Bn was warranted, resulting into a shortfall of UGX.3.449Bn. The shortfall represents 21.3% of the approved budget. As a result some activities planned for the year, were not implemented, which negatively impacts on service delivery. \uf0b7 The entity had an approved staff structure of 97 positions, out of which 74 (76%) positions were filled, leaving 23 (23.7%) positions not yet filled. Staffing gaps constrain the entity in implementing its mandate effectively. \uf0b7 NPC staff were paid a salaries amounting to UGX.4.01Bn for the F/Y 2021/2022 off the IPPS and yet the human resource system was procured for payroll management. This creates an opportunity for payment of ineligible staff and creation of non-existent staff/pensioners. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; \uf0b7 Three (3) IT systems /equipment acquired at UGX.415Mn had no clearance from NITA-U, while IT systems/equipment costing UGX.342Mn did not have clearance from MoFPED. \uf0b7 Two (2) Multi-year system implementation projects worth total of UGX.342Mn did not have approval from Parliament. \uf0b7 The National population data bank and the KMIS systems costing UGX.342Mn were not being utilized by NPC. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and may lead to misalignment of IT investments with the overall strategic objectives."], ["34.", "Procurement and Disposal of Public Assets Authority (PPDA) Opinion Unqualified", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 469, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "452", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 469, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority.", null], ["35.", "Uganda Property Holdings Limited (UPHL) Opinion Unqualified", "\uf0b7 The entity budgeted to collect UGX.11.16Bn revenue and collected UGX.10.88Bn resulting into an underperformance of UGX.0.28, which was 2.6% of the budget. The underperformance in NTR collections was partly attributed to the depreciating value of the Uganda shilling against the Kenyan shilling and the Great Britain Pound. \uf0b7 I noted that the entity had receivables from UGX.4.7Bn in the statement of financial position at year-end implying that these were not honoured within the 15 working days as required by regulations thereby holding up funds which would have been used to implement planned activities. \uf0b7 A review of the properties owned by the Government of Uganda within and outside the country revealed that several commercial properties are not owned and managed by UPHL, yet the company was established majorly to hold, invest in and control the real estate properties of the Government of Uganda. The properties risk being condemned because of poor management. \uf0b7 The company procured IT systems which were not integrated thereby not meeting the intended objective of shared information."], ["36.", "Uganda Property Holdings Limited (UPHL)  2020/21 Opinion Unqualified", "\uf0b7 I noted that Uganda Property Holdings Limited did not manage some Government Commercial properties. This company was established principally to own, invest in and control the real estate Properties of the Government of Uganda. As a result, some commercial buildings in Nairobi, Kinshasa, and London are not well maintained to the extent of being at risk of condemnation by the relevant city authorities, like the Commercial Building in Nairobi. Management explained that the cabinet is handling the issue, and I am waiting for the cabinet's decision. \uf0b7 Uganda Property Holding has 39 properties comprising of 23 in Mombasa, 12 in Uganda, and 4 in the UK. I reviewed all ownership documents for the said properties and found that two properties did not have certificates of title, namely, Plot M82, Masese, Jinja, and Plot KRC Mbaraki, Mombasa. I advised management to follow up on the above properties and secure their ownership by obtaining the certificate of titles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 470, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority.", null], ["35.", "Uganda Property Holdings Limited (UPHL) Opinion Unqualified", "\uf0b7 The entity budgeted to collect UGX.11.16Bn revenue and collected UGX.10.88Bn resulting into an underperformance of UGX.0.28, which was 2.6% of the budget. The underperformance in NTR collections was partly attributed to the depreciating value of the Uganda shilling against the Kenyan shilling and the Great Britain Pound. \uf0b7 I noted that the entity had receivables from UGX.4.7Bn in the statement of financial position at year-end implying that these were not honoured within the 15 working days as required by regulations thereby holding up funds which would have been used to implement planned activities. \uf0b7 A review of the properties owned by the Government of Uganda within and outside the country revealed that several commercial properties are not owned and managed by UPHL, yet the company was established majorly to hold, invest in and control the real estate properties of the Government of Uganda. The properties risk being condemned because of poor management. \uf0b7 The company procured IT systems which were not integrated thereby not meeting the intended objective of shared information."], ["36.", "Uganda Property Holdings Limited (UPHL)  2020/21 Opinion Unqualified", "\uf0b7 I noted that Uganda Property Holdings Limited did not manage some Government Commercial properties. This company was established principally to own, invest in and control the real estate Properties of the Government of Uganda. As a result, some commercial buildings in Nairobi, Kinshasa, and London are not well maintained to the extent of being at risk of condemnation by the relevant city authorities, like the Commercial Building in Nairobi. Management explained that the cabinet is handling the issue, and I am waiting for the cabinet's decision. \uf0b7 Uganda Property Holding has 39 properties comprising of 23 in Mombasa, 12 in Uganda, and 4 in the UK. I reviewed all ownership documents for the said properties and found that two properties did not have certificates of title, namely, Plot M82, Masese, Jinja, and Plot KRC Mbaraki, Mombasa. I advised management to follow up on the above properties and secure their ownership by obtaining the certificate of titles."], ["37.", "Uganda Bureau of Statistics (UBOS). Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.67.52Bn, the Bureau utilized warrants amounting to UGX.60.12Bn resulting in unutilized warrants of UGX.7.4Bn representing an absorption level of 89.2%. As a result, I noted that of the 124 quantified activities worth UGX.23.6Bn assessed, 90 activities representing 72.6% were fully implemented, 22 activities representing 21.8% were partially implemented, while 7 activities representing 5.6% were not implemented. Failure to fully implement planned activities negatively impacts service delivery. \uf0b7 A review of the staffing structure for UBOS revealed that out of the total approved staff establishment of 413 staff, only 285 (69%) positions were filled, leaving 128 (31%) positions vacant. Understaffing negatively impacts on the Bureau\u2019s capacity to deliver services."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 470, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "453", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 470, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the buildings located at UBOS Entebbe Office were in a poor state, and are were due for demolition. Although UBOS has an architectural plan for redevelopment of the UBOS office into the East African Bureau of Statistics and a training centre, funding for the construction works has not yet been secured. \uf0b7 I noted that Parish Development Model (PDM) baseline data collection exercise had only commenced in 169 out of 181 Higher Local Governments (HLGs) and the exercise was incomplete and behind schedule at a completion rate of 41%. The data processing at the Bureau had also been affected by limited access granted by the Ministry of ICT and National Guidance (MOICT&NG) to the data collected from the local governments which is affecting the initial implementation of Parish Development Model. \uf0b7 I noted that several procurements to the tune of UGX.1.08Bn were not executed as of 30th June 2022. As a result, implementation of critical government programs was delayed. \uf0b7 I noted inadequate management of grants from development partners relating to three projects under the Bureau; o  I observed that the Bureau received UGX.5.15Bn from the Ministry of Education and Sports for the Baseline Education Census Project funded by World Bank. However, I noted that the exercise was delayed and only UGX.1.2Bn had been utilized by the time of audit (November 2022) for the recruitment, procurement of tools for the census, and training of project staff. o  During the FY 2021/2022, the Bureau received UGX.2.14Bn for the project: Support of the Advancement of the Uganda Annual Agricultural Survey (AAS). However, the Bureau failed to absorb part of the funds and refunded UGX.1.87Bn to the FAO International Representative. \uf0b7 Failure to absorb project funds leads to delayed service delivery.", null], ["38.", "URA Corporate Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 471, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the buildings located at UBOS Entebbe Office were in a poor state, and are were due for demolition. Although UBOS has an architectural plan for redevelopment of the UBOS office into the East African Bureau of Statistics and a training centre, funding for the construction works has not yet been secured. \uf0b7 I noted that Parish Development Model (PDM) baseline data collection exercise had only commenced in 169 out of 181 Higher Local Governments (HLGs) and the exercise was incomplete and behind schedule at a completion rate of 41%. The data processing at the Bureau had also been affected by limited access granted by the Ministry of ICT and National Guidance (MOICT&NG) to the data collected from the local governments which is affecting the initial implementation of Parish Development Model. \uf0b7 I noted that several procurements to the tune of UGX.1.08Bn were not executed as of 30th June 2022. As a result, implementation of critical government programs was delayed. \uf0b7 I noted inadequate management of grants from development partners relating to three projects under the Bureau; o  I observed that the Bureau received UGX.5.15Bn from the Ministry of Education and Sports for the Baseline Education Census Project funded by World Bank. However, I noted that the exercise was delayed and only UGX.1.2Bn had been utilized by the time of audit (November 2022) for the recruitment, procurement of tools for the census, and training of project staff. o  During the FY 2021/2022, the Bureau received UGX.2.14Bn for the project: Support of the Advancement of the Uganda Annual Agricultural Survey (AAS). However, the Bureau failed to absorb part of the funds and refunded UGX.1.87Bn to the FAO International Representative. \uf0b7 Failure to absorb project funds leads to delayed service delivery.", null], ["38.", "URA Corporate Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 471, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "454", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 471, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn. \uf0b7", null], ["39.", "URA Revenue Collection Account Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected. \uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn."], ["40.", "Uganda Retirement Benefits Regulatory Authority. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.14Bn during the year, but only received UGX.12.72Bn which resulted into a shortfall of UGX.1.28Bn which represents 9.1% of the approved budget. As a result, some planned activities such as; Board capacity development, Trustee certification programme and Sector players\u2019 workshops were not implemented. This impacts negatively, on service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 472, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn. \uf0b7", null], ["39.", "URA Revenue Collection Account Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected. \uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn."], ["40.", "Uganda Retirement Benefits Regulatory Authority. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.14Bn during the year, but only received UGX.12.72Bn which resulted into a shortfall of UGX.1.28Bn which represents 9.1% of the approved budget. As a result, some planned activities such as; Board capacity development, Trustee certification programme and Sector players\u2019 workshops were not implemented. This impacts negatively, on service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 472, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "455", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 472, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The approved structure for URBRA provides a staff ceiling of 73, however, I observed that only 42 positions (57.5%) were filled, hence a staffing gap of 31 positions (42.5%) which includes key positions such as one Director and eight (8) manager positions. This limits the Authority\u2019s capacity to duly implement all its mandate. \uf0b7 A review of the Authority\u2019s procurement plan, procurement files and the annual procurement report/register, indicated that procurements worth UGX.0.114Bn were not implemented. This in turn leads to delayed delivery of services.", null], ["41.", "Financial Intelligence Authority. Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year but collected UGX.13Mn. Failure to budget for revenue leads to unauthorized collections and makes it impossible to measure performance. \uf0b7 Review of the entity\u2019s staffing structures revealed that out of the total approved structure of 86 staff, only 41 (48.8%) positions were filled and 45 (51.2%) positions had not yet been filled. These included the key posts of; Director Legal, Inspection and Compliance, Director Audit, Director Finance and Administration among others. Understaffing contrains the entity\u2019s capacity to effectively deliver its mandate. \uf0b7 The Authority made procurements for a total of UGX0.551Mn without conducting market assessments. Lack of market surveys is not only irregular, but also implies procurements could have been executed at uncompetitive prices, hence impacting on value for money."], ["42.", "Insurance Training College (ITC). Opinion Unqualified", "\uf0b7 ITC had an approved budget of UGX.9.177Bn of which UGX.8.325Bn was realized, leading to a shortfall of UGX.0.852Bn representing 9.9%% of the budget. I further noted that out of the total receipts for the year, only UGX.6.332Bn was expensed, leading to a surplus of UGX.1.992Bn representing 69% absorption. Also noted was that out of the eleven (11) planned activities, the entity fully implemented five (5) activities, while four (4) activities were partially implemented, and two (2) activities remained unimplemented. Failure to fully implement all planned activities negatively impacts service delivery. \uf0b7 ITC acquired fourteen (14) IT assets worth UGX.326.9Mn without clearance from NITA-U. Such non-compliance with the government policies and guidelines may lead to duplication of acquisition, non-compatible solutions which can lead to loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 473, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The approved structure for URBRA provides a staff ceiling of 73, however, I observed that only 42 positions (57.5%) were filled, hence a staffing gap of 31 positions (42.5%) which includes key positions such as one Director and eight (8) manager positions. This limits the Authority\u2019s capacity to duly implement all its mandate. \uf0b7 A review of the Authority\u2019s procurement plan, procurement files and the annual procurement report/register, indicated that procurements worth UGX.0.114Bn were not implemented. This in turn leads to delayed delivery of services.", null], ["41.", "Financial Intelligence Authority. Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year but collected UGX.13Mn. Failure to budget for revenue leads to unauthorized collections and makes it impossible to measure performance. \uf0b7 Review of the entity\u2019s staffing structures revealed that out of the total approved structure of 86 staff, only 41 (48.8%) positions were filled and 45 (51.2%) positions had not yet been filled. These included the key posts of; Director Legal, Inspection and Compliance, Director Audit, Director Finance and Administration among others. Understaffing contrains the entity\u2019s capacity to effectively deliver its mandate. \uf0b7 The Authority made procurements for a total of UGX0.551Mn without conducting market assessments. Lack of market surveys is not only irregular, but also implies procurements could have been executed at uncompetitive prices, hence impacting on value for money."], ["42.", "Insurance Training College (ITC). Opinion Unqualified", "\uf0b7 ITC had an approved budget of UGX.9.177Bn of which UGX.8.325Bn was realized, leading to a shortfall of UGX.0.852Bn representing 9.9%% of the budget. I further noted that out of the total receipts for the year, only UGX.6.332Bn was expensed, leading to a surplus of UGX.1.992Bn representing 69% absorption. Also noted was that out of the eleven (11) planned activities, the entity fully implemented five (5) activities, while four (4) activities were partially implemented, and two (2) activities remained unimplemented. Failure to fully implement all planned activities negatively impacts service delivery. \uf0b7 ITC acquired fourteen (14) IT assets worth UGX.326.9Mn without clearance from NITA-U. Such non-compliance with the government policies and guidelines may lead to duplication of acquisition, non-compatible solutions which can lead to loss to government."], ["43.", "Tax Appeals Tribunal. 2021/22 Opinion Unqualified", "\uf0b7 The entity budgeted for UGX.7.6Bn, out of which UGX.7.4Bn was received, resulting into a deficit of UGX.240Mn. The deficit represents 3.2% of the approved budget. The deficit in the budget negatively impacted service delivery. \uf0b7 The entity had an ambitious plan of one hundred fifty thousand and nine hundred twenty (150,920) planned activities worth UGX.2.8Bn, out of which, only seven hundred and eighteen (1,718) activities were fully implemented, hence limiting delivery of the entity\u2019s mandate and service delivery. \uf0b7 A total of 163 tax appeal cases worth UGX.882.6Bn were pending, resulting into locking potential government revenue in dispute."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 473, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "456", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 473, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the 40 approved posts, only 23 were filled leaving a balance of 17 vacant, which represents 43% of the required manpower for the Tribunal. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Tribunal.", null], ["44.", "The Inspectorate of Government (IG). Opinion Unqualified", "\uf0b7 A total of UGX.17.786Bn was received to be spent on different outputs during the year under review, and only UGX.9.155Bn (51%) was utilized leading to under-absorption of UGX.8.634Bn (49%). As a result, several planned activities were not implemented. \uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["45.", "PPDA Tribunal. Opinion Unqualified", "\uf0b7 The budget for the Tribunal was not aligned to its strategic plan creating a risk of the entity not achieving its long term objectives. \uf0b7 The Tribunal did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 I noted that there was no segregation of duties between the function of the Board of the Tribunal and the Administrative Function. This is because the members of the Tribunal execute both functions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 474, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the 40 approved posts, only 23 were filled leaving a balance of 17 vacant, which represents 43% of the required manpower for the Tribunal. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Tribunal.", null], ["44.", "The Inspectorate of Government (IG). Opinion Unqualified", "\uf0b7 A total of UGX.17.786Bn was received to be spent on different outputs during the year under review, and only UGX.9.155Bn (51%) was utilized leading to under-absorption of UGX.8.634Bn (49%). As a result, several planned activities were not implemented. \uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["45.", "PPDA Tribunal. Opinion Unqualified", "\uf0b7 The budget for the Tribunal was not aligned to its strategic plan creating a risk of the entity not achieving its long term objectives. \uf0b7 The Tribunal did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 I noted that there was no segregation of duties between the function of the Board of the Tribunal and the Administrative Function. This is because the members of the Tribunal execute both functions."], ["46.", "Insurance Regulatory Authority. Opinion Unqualified", "\uf0b7 The Authority collected revenue UGX.20.02Bn out of a budget of UGX.21.55Bn. This was in addition to balance brought forward of UGX.7.69Bn resulting in total funds available amounting to UGX.27.71Bn. I reviewed the Authority\u2019s budget implementation and noted that out of the 67 quantified activities assessed worth UGX.2.314Bn; 36 activities representing 54% were fully implemented, 18 activities representing 27% were partially implemented, while 13 activities representing 19% were not implemented. Failure to fully implement all planned activities delays service delivery. \uf0b7 IRA has a staffing structure totaling to one hundred and nine (109) staff of which eighty-six (86) staff positions (i.e. 78% of the approved structure) filled, leaving a balance of twenty-three (23) positions (22%) vacant. Understaffing impacts on the entity\u2019s capacity to effectively execute their mandate. \uf0b7 Procurements to the tune of UGX.5.822Bn were not undertaken as of 30th June 2022. As a result, implementation of critical planned programs was delayed."], ["47.", "Public Procurment And Disposal of Public (PPDA) Opinion", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 474, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "457", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 474, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority."], ["48.", "Capital Markets Authority. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.6.894Bn, UGX.6.237Bn was warranted and the entity spent UGX.5.246Bn resulting into un-utilized warrants of UGX.975Bn representing an absorption level of 84.32%. As a result, some of the Authority planned activities remained unimplemented, due to failure to absorb all the availed funding, which in turn, negatively impacts service delivery. \uf0b7 The entity paid mandatory (10%) contributions to the National Social Security Fund worth UGX.301.66Mn, and also paid an extra UGX.446.04Mn to a second standard contribution scheme operated by the Authority. This resulted into a double payment of gratuity contributions contrary to the requirements of the Public Service Standing Orders. \uf0b7 The responsible Minister had not constituted the Capital Markets Tribunal to handle disputes arising out of disputes in the sector. The entity also lacked some critical regulations necessary for the management of the activities of the Authority. \uf0b7 The audit of the licensing function revealed that: The Authority conducted irregular licensing without prescribed fees being paid, the entity failed to follow up licensees with expired licenses, the entity failed to collect security deposit from Brokers dealers licensed, lacked evidence of proper due diligence, and also failed to license primary dealers of Government Bonds. Such weaknesses point to challenges in execution of its mandate which could lead to failure to collect all potential revenues. \uf0b7 In the audit of Human Resource management, I noted that the Authority lacked an approved staff and salary structure, contrary to the standing orders. There were also no comprehensive annual performance plans and Job Descriptions for the staff during the year under review. This complicates assessment of staff performance at year end."], ["49.", "Capital Markets Authority (CMA) - Investor Compensation Fund 2022 Opinion Unqualified", "\uf0b7 In spite of the Board approving the Capital Markets Authority (Investor Compensation Fund) Regulations, 2018, there was no evidence that the same were gazetted as required under the Interpretation Act Cap 3. This implies that the Fund is being operated with unauthorized legislation."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 475, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority."], ["48.", "Capital Markets Authority. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.6.894Bn, UGX.6.237Bn was warranted and the entity spent UGX.5.246Bn resulting into un-utilized warrants of UGX.975Bn representing an absorption level of 84.32%. As a result, some of the Authority planned activities remained unimplemented, due to failure to absorb all the availed funding, which in turn, negatively impacts service delivery. \uf0b7 The entity paid mandatory (10%) contributions to the National Social Security Fund worth UGX.301.66Mn, and also paid an extra UGX.446.04Mn to a second standard contribution scheme operated by the Authority. This resulted into a double payment of gratuity contributions contrary to the requirements of the Public Service Standing Orders. \uf0b7 The responsible Minister had not constituted the Capital Markets Tribunal to handle disputes arising out of disputes in the sector. The entity also lacked some critical regulations necessary for the management of the activities of the Authority. \uf0b7 The audit of the licensing function revealed that: The Authority conducted irregular licensing without prescribed fees being paid, the entity failed to follow up licensees with expired licenses, the entity failed to collect security deposit from Brokers dealers licensed, lacked evidence of proper due diligence, and also failed to license primary dealers of Government Bonds. Such weaknesses point to challenges in execution of its mandate which could lead to failure to collect all potential revenues. \uf0b7 In the audit of Human Resource management, I noted that the Authority lacked an approved staff and salary structure, contrary to the standing orders. There were also no comprehensive annual performance plans and Job Descriptions for the staff during the year under review. This complicates assessment of staff performance at year end."], ["49.", "Capital Markets Authority (CMA) - Investor Compensation Fund 2022 Opinion Unqualified", "\uf0b7 In spite of the Board approving the Capital Markets Authority (Investor Compensation Fund) Regulations, 2018, there was no evidence that the same were gazetted as required under the Interpretation Act Cap 3. This implies that the Fund is being operated with unauthorized legislation."], ["", "INFORMATION  COMMUNICATION SECTOR", ""], ["50.", "Ministry of ICT and National Guidance (MoICT) Opinion Unqualified", "\uf0b7 The Ministry budgeted to receive UGX.90Bn from Treasury but received UGX.74.5Bn resulting into a shortfall of UGX.15.5Bn (17%). Revenue shortfall affected the implementation of planned activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 475, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "458", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 475, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Out of the total receipts for the financial year of UGX.74.5Bn, only UGX.72Bn was spent by the entity resulting in an unspent balance of UGX.2.5Bn representing an absorption level of 97%. As a result, some planned activities were not implemented. \uf0b7 The entity has outstanding payables of UGX.320.471Bn in the statement of financial position of which UGX.320.033Bn is an unpaid pension for former UPTC and UTL staff. Unpaid pension not only exposes government to risks of costly litigation but also denies the pensioners their right to live a decent life. \uf0b7 The Ministry-approved establishment has 103 positions of which 63 positions are filled (61.2%) leaving a staffing gap of 40 positions (38.8%). Understaffing negatively affects the overall service delivery. \uf0b7 I reviewed ICT investment initiatives and noted; o  There were no specific structures that steer and oversee ICT implementation. o  The entity has 7 (53.8%) out of 13 positions of ICT staff establishment. All have the required qualifications. o  There was no approved IT risk management framework/policy at the entity, and risk register. o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 One system, the Academic Information Management System (AIMS), costing UGX.3.0Bn was developed using Innovators and adopted by Government, however, the source codes were yet to be handed over to evidence Government Ownership. \uf0b7 The Ministry budgeted for UGX.12.4Bn for PDM activities, out of which, UGX.9.4Bn was released resulting in a budget shortfall of UGX.3Bn (25%). As a result, planned PDM activities were not fully implemented."], ["51.", "Uganda Communications Employees Contributory Pension Scheme [UCECPS] 2020/21 Opinion Qualified", "\uf0b7 I noted that the Actuary/ Asset Consultant did not conduct an actuarial valuation of the scheme for the year under review, and the existing one was done in 2019. \uf0b7 There were unsupported payables of UGX.3.904 Bn, of which Administrative fees of UGX.2.022Bn and Actuarial fees of UGX.442Mn. Under the circumstances, it was difficult to provide assurance that the amounts in question are genuine liabilities to the Scheme. I further noted that the amounts have not changed over the years implying Scheme\u2019s inability to settle its obligations. \uf0b7 Disclosed under Note 15 to the Financial Statements on page 22, are receivables recognised by the Scheme amounting to UGX.4.171Bn, up from UGX.4.038Bn the previous year, arising from amounts due from employers (UTL In-Administration). However, these receivables were not supported with any documentation and schedule to confirm the amounts and authenticity, which renders the receivables doubtful. \uf0b7 I further noted that as reported in the previous year, according to UTL in-administration, only UGX.2.466Bn was due to UCECPS, implying a variance of UGX.1.705Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 476, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 Out of the total receipts for the financial year of UGX.74.5Bn, only UGX.72Bn was spent by the entity resulting in an unspent balance of UGX.2.5Bn representing an absorption level of 97%. As a result, some planned activities were not implemented. \uf0b7 The entity has outstanding payables of UGX.320.471Bn in the statement of financial position of which UGX.320.033Bn is an unpaid pension for former UPTC and UTL staff. Unpaid pension not only exposes government to risks of costly litigation but also denies the pensioners their right to live a decent life. \uf0b7 The Ministry-approved establishment has 103 positions of which 63 positions are filled (61.2%) leaving a staffing gap of 40 positions (38.8%). Understaffing negatively affects the overall service delivery. \uf0b7 I reviewed ICT investment initiatives and noted; o  There were no specific structures that steer and oversee ICT implementation. o  The entity has 7 (53.8%) out of 13 positions of ICT staff establishment. All have the required qualifications. o  There was no approved IT risk management framework/policy at the entity, and risk register. o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 One system, the Academic Information Management System (AIMS), costing UGX.3.0Bn was developed using Innovators and adopted by Government, however, the source codes were yet to be handed over to evidence Government Ownership. \uf0b7 The Ministry budgeted for UGX.12.4Bn for PDM activities, out of which, UGX.9.4Bn was released resulting in a budget shortfall of UGX.3Bn (25%). As a result, planned PDM activities were not fully implemented."], ["51.", "Uganda Communications Employees Contributory Pension Scheme [UCECPS] 2020/21 Opinion Qualified", "\uf0b7 I noted that the Actuary/ Asset Consultant did not conduct an actuarial valuation of the scheme for the year under review, and the existing one was done in 2019. \uf0b7 There were unsupported payables of UGX.3.904 Bn, of which Administrative fees of UGX.2.022Bn and Actuarial fees of UGX.442Mn. Under the circumstances, it was difficult to provide assurance that the amounts in question are genuine liabilities to the Scheme. I further noted that the amounts have not changed over the years implying Scheme\u2019s inability to settle its obligations. \uf0b7 Disclosed under Note 15 to the Financial Statements on page 22, are receivables recognised by the Scheme amounting to UGX.4.171Bn, up from UGX.4.038Bn the previous year, arising from amounts due from employers (UTL In-Administration). However, these receivables were not supported with any documentation and schedule to confirm the amounts and authenticity, which renders the receivables doubtful. \uf0b7 I further noted that as reported in the previous year, according to UTL in-administration, only UGX.2.466Bn was due to UCECPS, implying a variance of UGX.1.705Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 476, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "459", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 476, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 During the FY 2020/21, UCECPS realised only UGX.0.311Bn but expended UGX.0.332Bn, representing 106.74% of the realised monies. I noted that the expenditure exceeded the cash collection, and payments were made using the cash balances carried forward from FY 2019/2020. \uf0b7 I established from the statement of Net Assets Available for Benefits on page 14 of the financial statements that the current assets amounting to UGX.4,550,343,000 was due from government. This arose after management on the advice of government, diverted money from the Defined Contributions (DC) active members Fund to pay the increased monthly pensions to the Defined Benefits members, thus creating a deficit/Liability to the scheme. \uf0b7 PS/ST directed that UCECPS transfer the files of all pensioners of UPTC to the line Ministry of Information Communication Technology and National Guidance (MoICT&NG) to facilitate the payment of the pensioners effective FY 2020/2021 in accordance with the decentralisation policy. I noted however that, the decision to streamline pension payments has created uncertainty on the continuity of UCECPSs. \uf0b7 During the year under review, the scheme expected a total sum of UGX.331,340,796 from the Employer (UTL) as a contribution to the members. However, only UGX.310,962,857 was remitted relating to arrears which in turn led to the monthly interest which accumulated to UGX.112,119,561. The total amounts due from the employers (UTL) had accumulated to UGX.4,171,050,819 as of 30th June 2021. \uf0b7 PAYE of UGX.44,867,514 withheld from employees as required during the year was never remitted to URA by the year end. I further noted that the accumulated PAYE arrears stood at UGX.241,677,000. \uf0b7 I noted that the board was not fully constituted as the Government (Founder) had only appointed one representative as of 30th June 2021", null], ["52.", "Uganda Institute of Communication Technology (UICT). Opinion Unqualified", "\uf0b7 Out of the approved budget for the financial year of UGX.11.4Bn, only UGX.6.1Bn was collected by the entity resulting into an under-collection of UGX.5.3Bn representing a performance level of 53.5%. As a result, I noted that of the 15 quantified activities worth UGX.3.95Bn assessed; no activities were fully implemented, while 15 activities representing 100% were partially implemented. Failure to fully implement planned activities negatively impacts service delivery. \uf0b7 I noted that the staff establishment showed that only thirty-seven (37) positions (38%) were filled out of the established ninety-seven (97) positions leaving sixty (60) positions vacant (62%). Most of the vacant positions were key positions that are required to achieve the mandate of the Institute. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Institute. \uf0b7 The Institute was among the 11 entities selected for implementation of Electronic Government Procurement (EGP) system, and hence was required to conduct all its procurement process on the EGP system effective 1/July/2021. However, I noted that the Institute faced a number operational challenges that affected the timely implementation of planned procurements. These included; \u2022 The system was unable to update the procurement file directory where; procurement is retendered, where a requisition is rejected before final approval, where procurement is reinstated due to inadequate statement of requirements and where procurement is cancelled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 477, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 During the FY 2020/21, UCECPS realised only UGX.0.311Bn but expended UGX.0.332Bn, representing 106.74% of the realised monies. I noted that the expenditure exceeded the cash collection, and payments were made using the cash balances carried forward from FY 2019/2020. \uf0b7 I established from the statement of Net Assets Available for Benefits on page 14 of the financial statements that the current assets amounting to UGX.4,550,343,000 was due from government. This arose after management on the advice of government, diverted money from the Defined Contributions (DC) active members Fund to pay the increased monthly pensions to the Defined Benefits members, thus creating a deficit/Liability to the scheme. \uf0b7 PS/ST directed that UCECPS transfer the files of all pensioners of UPTC to the line Ministry of Information Communication Technology and National Guidance (MoICT&NG) to facilitate the payment of the pensioners effective FY 2020/2021 in accordance with the decentralisation policy. I noted however that, the decision to streamline pension payments has created uncertainty on the continuity of UCECPSs. \uf0b7 During the year under review, the scheme expected a total sum of UGX.331,340,796 from the Employer (UTL) as a contribution to the members. However, only UGX.310,962,857 was remitted relating to arrears which in turn led to the monthly interest which accumulated to UGX.112,119,561. The total amounts due from the employers (UTL) had accumulated to UGX.4,171,050,819 as of 30th June 2021. \uf0b7 PAYE of UGX.44,867,514 withheld from employees as required during the year was never remitted to URA by the year end. I further noted that the accumulated PAYE arrears stood at UGX.241,677,000. \uf0b7 I noted that the board was not fully constituted as the Government (Founder) had only appointed one representative as of 30th June 2021", null], ["52.", "Uganda Institute of Communication Technology (UICT). Opinion Unqualified", "\uf0b7 Out of the approved budget for the financial year of UGX.11.4Bn, only UGX.6.1Bn was collected by the entity resulting into an under-collection of UGX.5.3Bn representing a performance level of 53.5%. As a result, I noted that of the 15 quantified activities worth UGX.3.95Bn assessed; no activities were fully implemented, while 15 activities representing 100% were partially implemented. Failure to fully implement planned activities negatively impacts service delivery. \uf0b7 I noted that the staff establishment showed that only thirty-seven (37) positions (38%) were filled out of the established ninety-seven (97) positions leaving sixty (60) positions vacant (62%). Most of the vacant positions were key positions that are required to achieve the mandate of the Institute. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Institute. \uf0b7 The Institute was among the 11 entities selected for implementation of Electronic Government Procurement (EGP) system, and hence was required to conduct all its procurement process on the EGP system effective 1/July/2021. However, I noted that the Institute faced a number operational challenges that affected the timely implementation of planned procurements. These included; \u2022 The system was unable to update the procurement file directory where; procurement is retendered, where a requisition is rejected before final approval, where procurement is reinstated due to inadequate statement of requirements and where procurement is cancelled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 477, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "460", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 477, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\u2022 The system network connectivity was noted to be unstable and this delayed implementation of various procurements, which greatly affected service delivery at the Institute. \uf0b7 I noted that several procurements to the tune of UGX.1.06Bn were not initiated as of 30th June 2022. As a result, implementation of critical institute programs was delayed.", null], ["53.", "Uganda Institute of Communication Technology (UICT).  2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX. 3.5 Bn, out of which UGX.2.38 Bn was availed, resulting in a shortfall of UGX.1.11 Bn, which is 31.7% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 The Institute has total receivables of UGX.440,038,625 in the statement of financial position, which includes an amount of UGX.343,855,528 relating to student debtors. The student-related receivables grew by 11% from UGX.308,954,465 (2019/20) to UGX.343,855,528 (2020/2021). \uf0b7 The institute and staff who were in acting position for more than 6 months, contrary to Section 3.3.5.1 of the UICT Human Resource Manual 2018 that requires that acting appointments not to exceed six (6) months, save for special circumstances approved by the Governing Council. In addition, a review of the staff establishment showed 107 (61%) positions were filled, 68 (38.9%) positions vacant. Unfilled postilions negatively impact the Institute\u2019s capacity to have effective service delivery."], ["54.", "Uganda Post Limited Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery. \uf0b7 The financial statements revealed that UPL\u2019s payables increased by UGX.1.9Bn from UGX.14.79Bn as at 30th June 2021 to UGX.16.69Bn in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; \uf0b7 The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss. \uf0b7 I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount. \uf0b7 I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 478, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\u2022 The system network connectivity was noted to be unstable and this delayed implementation of various procurements, which greatly affected service delivery at the Institute. \uf0b7 I noted that several procurements to the tune of UGX.1.06Bn were not initiated as of 30th June 2022. As a result, implementation of critical institute programs was delayed.", null], ["53.", "Uganda Institute of Communication Technology (UICT).  2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX. 3.5 Bn, out of which UGX.2.38 Bn was availed, resulting in a shortfall of UGX.1.11 Bn, which is 31.7% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 The Institute has total receivables of UGX.440,038,625 in the statement of financial position, which includes an amount of UGX.343,855,528 relating to student debtors. The student-related receivables grew by 11% from UGX.308,954,465 (2019/20) to UGX.343,855,528 (2020/2021). \uf0b7 The institute and staff who were in acting position for more than 6 months, contrary to Section 3.3.5.1 of the UICT Human Resource Manual 2018 that requires that acting appointments not to exceed six (6) months, save for special circumstances approved by the Governing Council. In addition, a review of the staff establishment showed 107 (61%) positions were filled, 68 (38.9%) positions vacant. Unfilled postilions negatively impact the Institute\u2019s capacity to have effective service delivery."], ["54.", "Uganda Post Limited Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery. \uf0b7 The financial statements revealed that UPL\u2019s payables increased by UGX.1.9Bn from UGX.14.79Bn as at 30th June 2021 to UGX.16.69Bn in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; \uf0b7 The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss. \uf0b7 I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount. \uf0b7 I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 478, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "461", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 478, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions.  \uf0b7 It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off.  \uf0b7  \uf0b7 There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated.  \uf0b7  \uf0b7", null], ["55.", "Uganda Communications Commission. Opinion Unqualified", "\uf0b7 Out of the total funds available of 200.537Bn, only UGX. 147.082Bn was spent by the entity resulting in an unspent balance of UGX. 53.455Bn representing an absorption level of 73.33%. Un utilised funds imply that some planned activities may not have been implemented, leading to delayed service delivery. \uf0b7 The Commission irregularly paid UGX.228Mn for extra civil works on the installation of Lifts at Communications House. The additional works were not part of the original contract and were not approved by the Commission\u2019s Contract Committee, contrary to the procurement regulations. \uf0b7 The Commission did not charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations as required by the UCC New License framework on fees and fines under General Notice No. 977 of 2017. This deprives the Commission of revenue. \uf0b7 The Commission does not have procedures on management of confiscated equipment. This may lead to misuse of the confiscated equipment and may deepen disputes and cause financial losses to Government. \uf0b7 The Commission has delayed completion of the National E-commerce Platform aimed at supporting SMEs in the informal sectors of the Agriculture, Retail and Services industry in Uganda, in order to promote access to online sales, overcome challenges in delivering to too hard-to-reach communities and to spur economic growth. As a result, the informal sector is losing out on the benefits of E-commerce. \uf0b7 Eight (8) IT systems/equipment procured at UGX.9.8Bn were not cleared by NITA-U contrary to current guidelines. Besides, six (6) IT systems developed in-house were not being optimally utilized by the entity, while three (3) systems were not integrated or not automatically sharing information with other systems. Such weaknesses reduce the expected efficiencies ICT is supposed to bring in the business processes of the Commission."], ["56.", "Uganda Communications Universal Service Access Fund (UCUSAF) \u2013 UCC Opinion Unqualified", "\uf0b7 The Uganda Communications (Universal Service and Access Fund) Regulations, 2019 do not provide the sharing ratio and/or details against which the sharing of Fund revenue should be based. During the year under review, the Commission budgeted to transfer UGX.6.5Bn to MoICT&NG for its share from the information and communication"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 479, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions.  \uf0b7 It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off.  \uf0b7  \uf0b7 There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated.  \uf0b7  \uf0b7", null], ["55.", "Uganda Communications Commission. Opinion Unqualified", "\uf0b7 Out of the total funds available of 200.537Bn, only UGX. 147.082Bn was spent by the entity resulting in an unspent balance of UGX. 53.455Bn representing an absorption level of 73.33%. Un utilised funds imply that some planned activities may not have been implemented, leading to delayed service delivery. \uf0b7 The Commission irregularly paid UGX.228Mn for extra civil works on the installation of Lifts at Communications House. The additional works were not part of the original contract and were not approved by the Commission\u2019s Contract Committee, contrary to the procurement regulations. \uf0b7 The Commission did not charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations as required by the UCC New License framework on fees and fines under General Notice No. 977 of 2017. This deprives the Commission of revenue. \uf0b7 The Commission does not have procedures on management of confiscated equipment. This may lead to misuse of the confiscated equipment and may deepen disputes and cause financial losses to Government. \uf0b7 The Commission has delayed completion of the National E-commerce Platform aimed at supporting SMEs in the informal sectors of the Agriculture, Retail and Services industry in Uganda, in order to promote access to online sales, overcome challenges in delivering to too hard-to-reach communities and to spur economic growth. As a result, the informal sector is losing out on the benefits of E-commerce. \uf0b7 Eight (8) IT systems/equipment procured at UGX.9.8Bn were not cleared by NITA-U contrary to current guidelines. Besides, six (6) IT systems developed in-house were not being optimally utilized by the entity, while three (3) systems were not integrated or not automatically sharing information with other systems. Such weaknesses reduce the expected efficiencies ICT is supposed to bring in the business processes of the Commission."], ["56.", "Uganda Communications Universal Service Access Fund (UCUSAF) \u2013 UCC Opinion Unqualified", "\uf0b7 The Uganda Communications (Universal Service and Access Fund) Regulations, 2019 do not provide the sharing ratio and/or details against which the sharing of Fund revenue should be based. During the year under review, the Commission budgeted to transfer UGX.6.5Bn to MoICT&NG for its share from the information and communication"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 479, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "462", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 479, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "technology development fund, but the basis for arriving at this figure could not be supported. The lack of these ratios creates uncertainty in funding and may lead to inter-institutional funding conflicts.", null], ["57.", "Regional Communications Infrastructure Program,  Phase 5 \u2013 Uganda Project, IDA LOAN NO.5635-UG Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.58.41Bn, only UGX.53.75Bn was spent by the entity resulting into unutilized funds of UGX.4.655Bn representing an absorption level of 92.02%. I noted that of the 19 outputs that I sampled, 12 outputs with 14 activities were fully implemented, 15 quantified activities of the 5 outputs were not implemented. 2 outputs could not be assessed due to lack of performance targets and indicators. Failure to fully implement all planned outputs negatively impacts service delivery. \uf0b7 The Project remained with outstanding payables totalling to UGX.5.08Bn by the end of year, which were as a result of completion works for the last mile project whose payments were not made to the contractors. World Bank/IDA cautioned and notified NITAU and MoFPED that it would not pay or take on any project liabilities after 31st December 2022. This implies that Government may have to bear the burden of paying the respective suppliers. \uf0b7 A total of USD.249,500 was spent without obtaining a no objection from the World Bank in accordance with the funding guidelines. This caused the PS/ST to instruct the Accounting Officer of NITAU to refund the money to abate the risk of affecting funding of other ongoing World Bank Projects. \uf0b7 The Project failed to upgrade the service desk due to the limited time to procure and implement the works before project closure in December 2022. Consequently, a total of USD.664,160.64 was reallocated from the IT service desk budget to upgrade the Data centre."], ["58.", "National Information Technology Authority \u2013 Uganda (NITA-U) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.30.24Bn, only UGX.28.678Bn was spent by the entity resulting in unutilized funds of UGX.1.559Bn representing an absorption level of 94.84%. As a result, I noted that some of the planned activities for the year were not implemented, which negatively impacts on service delivery. \uf0b7 The Authority accumulated receivables and payables to a tune of UGX.28.5Bn and UGX.21.85Bn respectively. The accumulation of receivables was a result of non-consolidation of MDA and LG IT budgets with NITA-U while the payables was a result of the budget cuts on the IT consolidated Budget of MDAs and LGs. \uf0b7 The Authority did not have a fully constituted Board which may lead to NITA failing to have effective oversight functions appropriately undertaken. \uf0b7 I noted a delay in reduction of the cost of internet to USD.20 per MBPS in order to promote connectivity in provision of Government services in the country. Failure to reduce the internet cost will deny service delivery such as affordable communication and electronic learning in both public and private institutions country wide. \uf0b7 The Authority was registering professionals and the training institutions without a prescribed standards or regulations. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants were certified and only 2 Individual Service Providers have updated certificates while the 11 are expired."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 480, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "technology development fund, but the basis for arriving at this figure could not be supported. The lack of these ratios creates uncertainty in funding and may lead to inter-institutional funding conflicts.", null], ["57.", "Regional Communications Infrastructure Program,  Phase 5 \u2013 Uganda Project, IDA LOAN NO.5635-UG Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.58.41Bn, only UGX.53.75Bn was spent by the entity resulting into unutilized funds of UGX.4.655Bn representing an absorption level of 92.02%. I noted that of the 19 outputs that I sampled, 12 outputs with 14 activities were fully implemented, 15 quantified activities of the 5 outputs were not implemented. 2 outputs could not be assessed due to lack of performance targets and indicators. Failure to fully implement all planned outputs negatively impacts service delivery. \uf0b7 The Project remained with outstanding payables totalling to UGX.5.08Bn by the end of year, which were as a result of completion works for the last mile project whose payments were not made to the contractors. World Bank/IDA cautioned and notified NITAU and MoFPED that it would not pay or take on any project liabilities after 31st December 2022. This implies that Government may have to bear the burden of paying the respective suppliers. \uf0b7 A total of USD.249,500 was spent without obtaining a no objection from the World Bank in accordance with the funding guidelines. This caused the PS/ST to instruct the Accounting Officer of NITAU to refund the money to abate the risk of affecting funding of other ongoing World Bank Projects. \uf0b7 The Project failed to upgrade the service desk due to the limited time to procure and implement the works before project closure in December 2022. Consequently, a total of USD.664,160.64 was reallocated from the IT service desk budget to upgrade the Data centre."], ["58.", "National Information Technology Authority \u2013 Uganda (NITA-U) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.30.24Bn, only UGX.28.678Bn was spent by the entity resulting in unutilized funds of UGX.1.559Bn representing an absorption level of 94.84%. As a result, I noted that some of the planned activities for the year were not implemented, which negatively impacts on service delivery. \uf0b7 The Authority accumulated receivables and payables to a tune of UGX.28.5Bn and UGX.21.85Bn respectively. The accumulation of receivables was a result of non-consolidation of MDA and LG IT budgets with NITA-U while the payables was a result of the budget cuts on the IT consolidated Budget of MDAs and LGs. \uf0b7 The Authority did not have a fully constituted Board which may lead to NITA failing to have effective oversight functions appropriately undertaken. \uf0b7 I noted a delay in reduction of the cost of internet to USD.20 per MBPS in order to promote connectivity in provision of Government services in the country. Failure to reduce the internet cost will deny service delivery such as affordable communication and electronic learning in both public and private institutions country wide. \uf0b7 The Authority was registering professionals and the training institutions without a prescribed standards or regulations. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants were certified and only 2 Individual Service Providers have updated certificates while the 11 are expired."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 480, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "463", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 480, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["59.", "Uganda Broadcasting Corporation (UBC). Opinion Unqualified", "\uf0b7 The Corporations Trade and other Payables increased to UGX.84Bn from UGX.75.119 (i.e. an increase of \u2026%). Further analysis on trade and other payables revealed that some payables had remained outstanding for more than eight years old without any movements. The increased payables expose the Corporation to a risk of costly litigation as well as penalties and fines from statutory bodies. \uf0b7 The Corporation has contingent liabilities outstanding as of 30th June 2022 of UGX.6.252Bn. This figure significantly increased by 300% from UGX.1.827Bn as at 30th June 2021. This figure will worsen the liability position if it materialises. \uf0b7 The Corporations\u2019 strategic plan running for the period 2017-2022 had expired and Management was in process of designing a new one aligned to NDPIII. It implies the organisastion is being managed without a strategic direction. \uf0b7 The Corporation has an approved staff establishment for 353 positions of which 99 (28%) positions remained vacant due to indequate wage. This undermines service delivery. \uf0b7 The Corporation does not have Land titles for 36 pieces of land it currently owns. Further, the Corporation owns 80 acres of land as per Vesting Order at Bobi-Gulu and the land is not being utilized and hosts equipment that is not on air. Lack of Land titles may result in encroachment, disputes and even loss of public land. \uf0b7 The Corporation has land titles for 19 pieces of land which were leased out, however there were no lease agreements for 10 of these pieces of land. In addition, out of 19 pieces of land leased out, 6 pieces had expired leases. This exposes such land to a risk of loss. \uf0b7 I reviewed Uganda Broad Casting Corporation IT systems and noted the following; o  The systems were not intergrated, o  no systems maintenance strategy and policy was in place, o  SONAPS system used for studios production chain for ingesting media from various sources onto UBC computing storage, editing content, archiving and storage, playout, scheduling of adverts and announcements, and monitoring became unusable after 3 years in use. o  The entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III. o  There was no approved IT risk management framework/policy at the entity, and risk register. \uf0b7 There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["60.", "Uganda Post Limited. Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 481, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["59.", "Uganda Broadcasting Corporation (UBC). Opinion Unqualified", "\uf0b7 The Corporations Trade and other Payables increased to UGX.84Bn from UGX.75.119 (i.e. an increase of \u2026%). Further analysis on trade and other payables revealed that some payables had remained outstanding for more than eight years old without any movements. The increased payables expose the Corporation to a risk of costly litigation as well as penalties and fines from statutory bodies. \uf0b7 The Corporation has contingent liabilities outstanding as of 30th June 2022 of UGX.6.252Bn. This figure significantly increased by 300% from UGX.1.827Bn as at 30th June 2021. This figure will worsen the liability position if it materialises. \uf0b7 The Corporations\u2019 strategic plan running for the period 2017-2022 had expired and Management was in process of designing a new one aligned to NDPIII. It implies the organisastion is being managed without a strategic direction. \uf0b7 The Corporation has an approved staff establishment for 353 positions of which 99 (28%) positions remained vacant due to indequate wage. This undermines service delivery. \uf0b7 The Corporation does not have Land titles for 36 pieces of land it currently owns. Further, the Corporation owns 80 acres of land as per Vesting Order at Bobi-Gulu and the land is not being utilized and hosts equipment that is not on air. Lack of Land titles may result in encroachment, disputes and even loss of public land. \uf0b7 The Corporation has land titles for 19 pieces of land which were leased out, however there were no lease agreements for 10 of these pieces of land. In addition, out of 19 pieces of land leased out, 6 pieces had expired leases. This exposes such land to a risk of loss. \uf0b7 I reviewed Uganda Broad Casting Corporation IT systems and noted the following; o  The systems were not intergrated, o  no systems maintenance strategy and policy was in place, o  SONAPS system used for studios production chain for ingesting media from various sources onto UBC computing storage, editing content, archiving and storage, playout, scheduling of adverts and announcements, and monitoring became unusable after 3 years in use. o  The entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III. o  There was no approved IT risk management framework/policy at the entity, and risk register. \uf0b7 There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["60.", "Uganda Post Limited. Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 481, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "464", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 481, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 The financial statements revealed that UPL\u2019s payables increased by **UGX.1.9Bn** from **UGX.14.79Bn** as at 30th June 2021 to **UGX.16.69Bn** in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; o  The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss.  o  I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount.  o  I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity.  o  I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions.  o  It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off.  o  There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated."], ["", "TRADE SECTOR", ""], ["1.", "Soroti Fruit Factory 2021/22 Opinion Unqualified", "\uf0b7 The Company had an approved revenue budget of UGX.17.9Bn, for the year under review, out of which UGX.9.5Bn (comprising of UGX.1.27Bn sales revenue, UGX.0.014Bn other income and UGX.8.252Bn capitalized grants from UDC) was realized, leaving UGX.8.4Bn unrealized. Revenue shortfalls impact negatively on the company\u2019s capacity to implement planned activities. \uf0b7 A review of the financial statements revealed an operating loss margin of UGX.5.496Bn resulting from low sales of UGX.1.285Bn during the year against the expenses of UGX.6.781Bn (comprised of UGX.1.263Bn cost of sales and UGX.5.518Bn operating expenses). This implies that the company has continued to make losses. \uf0b7 I inspected the inventory stores at the facility and established huge volumes of orange concentrate in the cold room stores. The factory did not have a recognizable packaging line for ready-to-drink juices in PET bottles leading to choking in the Cooling Rooms. The inability to transform Concentrate into marketable juice because of lack of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 482, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 The financial statements revealed that UPL\u2019s payables increased by **UGX.1.9Bn** from **UGX.14.79Bn** as at 30th June 2021 to **UGX.16.69Bn** in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; o  The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss.  o  I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount.  o  I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity.  o  I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions.  o  It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off.  o  There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated."], ["", "TRADE SECTOR", ""], ["1.", "Soroti Fruit Factory 2021/22 Opinion Unqualified", "\uf0b7 The Company had an approved revenue budget of UGX.17.9Bn, for the year under review, out of which UGX.9.5Bn (comprising of UGX.1.27Bn sales revenue, UGX.0.014Bn other income and UGX.8.252Bn capitalized grants from UDC) was realized, leaving UGX.8.4Bn unrealized. Revenue shortfalls impact negatively on the company\u2019s capacity to implement planned activities. \uf0b7 A review of the financial statements revealed an operating loss margin of UGX.5.496Bn resulting from low sales of UGX.1.285Bn during the year against the expenses of UGX.6.781Bn (comprised of UGX.1.263Bn cost of sales and UGX.5.518Bn operating expenses). This implies that the company has continued to make losses. \uf0b7 I inspected the inventory stores at the facility and established huge volumes of orange concentrate in the cold room stores. The factory did not have a recognizable packaging line for ready-to-drink juices in PET bottles leading to choking in the Cooling Rooms. The inability to transform Concentrate into marketable juice because of lack of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 482, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "465", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 482, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "a commercial packaging line for Ready to Drink Juice, has meant that the company keeps huge volumes of Concentrate which are kept in cold rooms, thus increasing costs of production and inadequate products in the market. \uf0b7 Of the 71 approved regular positions, only 31 were filled leaving 40(56.3%) vacant. By the time of audit, the entity had lost 4 members of senior management namely the Chief Executive Officer, the Assistant Manager of Technical Services and the Assistant Manager of production. Staffing gaps negatively impact on the company\u2019s capacity to do business.", null], ["2.", "Soroti Fruit Factory 2020/21 Opinion Unqualified", "\uf0b7 A review of sales, costs and production documents coupled with physical inspections revealed that the factory is loss making as the sales figure was only UGX.818m compared to the cost of sales of UGX.2.1Bn. This indicates that the profitability of the product is very low. In the year under review the company made a loss of UGX.6.833Bn. \uf0b7 I noted that the factory still had, in store, concentrate and pulp that had been produced close to two years ago and indication of limited market for the juice produced"], ["3.", "Nile Hotel International Ltd ( NHIL ) Opinion Unqualified", "\uf0b7 The entity did not have a strategic plan that is aligned to the NDP III in terms of time scope. Further noted was that the entity\u2019s strategic plan is not aligned to that of UDC as their parent shareholder. This creates a risk of non- alignment of the entity\u2019s strategic objectives to the national priorities as envisaged in the Vision 2040 and the NDP III. \uf0b7 A review of the Company\u2019s Board Charter reeled the following short comings; o  The charter did not specify which committees are to be put in place as per Section 2.4 in addition to Section 7.1 which further mentions permanent and adhoc committees.  o  No general rules and procedures on members\u2019 conduct and vacation of office were included.  o  The charter was not signed/approved by the Board or its representation through a resolution. \uf0b7 Absence of an up-to-date Board charter may reduce the powers of the Board and hinder good governance of the company. \uf0b7 The Board members continued to be involved in the day to day management/activities of the Company including approval of accounting transactions. This practice contradicts with good corporate governance, which encourages separation of roles between the Management and the Board."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 483, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "a commercial packaging line for Ready to Drink Juice, has meant that the company keeps huge volumes of Concentrate which are kept in cold rooms, thus increasing costs of production and inadequate products in the market. \uf0b7 Of the 71 approved regular positions, only 31 were filled leaving 40(56.3%) vacant. By the time of audit, the entity had lost 4 members of senior management namely the Chief Executive Officer, the Assistant Manager of Technical Services and the Assistant Manager of production. Staffing gaps negatively impact on the company\u2019s capacity to do business.", null], ["2.", "Soroti Fruit Factory 2020/21 Opinion Unqualified", "\uf0b7 A review of sales, costs and production documents coupled with physical inspections revealed that the factory is loss making as the sales figure was only UGX.818m compared to the cost of sales of UGX.2.1Bn. This indicates that the profitability of the product is very low. In the year under review the company made a loss of UGX.6.833Bn. \uf0b7 I noted that the factory still had, in store, concentrate and pulp that had been produced close to two years ago and indication of limited market for the juice produced"], ["3.", "Nile Hotel International Ltd ( NHIL ) Opinion Unqualified", "\uf0b7 The entity did not have a strategic plan that is aligned to the NDP III in terms of time scope. Further noted was that the entity\u2019s strategic plan is not aligned to that of UDC as their parent shareholder. This creates a risk of non- alignment of the entity\u2019s strategic objectives to the national priorities as envisaged in the Vision 2040 and the NDP III. \uf0b7 A review of the Company\u2019s Board Charter reeled the following short comings; o  The charter did not specify which committees are to be put in place as per Section 2.4 in addition to Section 7.1 which further mentions permanent and adhoc committees.  o  No general rules and procedures on members\u2019 conduct and vacation of office were included.  o  The charter was not signed/approved by the Board or its representation through a resolution. \uf0b7 Absence of an up-to-date Board charter may reduce the powers of the Board and hinder good governance of the company. \uf0b7 The Board members continued to be involved in the day to day management/activities of the Company including approval of accounting transactions. This practice contradicts with good corporate governance, which encourages separation of roles between the Management and the Board."], ["4.", "Agricultural Credit Facility (ACF) Opinion Unqualiified", "\uf0b7 No significant findings."], ["5.", "Uganda Export Promotions Board", "\uf0b7 The Government has decided to merge the Uganda Export Promotion Board with the Ministry of Trade, Industry and Cooperatives due next financial year to reduce public expenditure to facilitate efficient and effective service"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 483, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "466", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 483, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "delivery. This situation indicates the existence of a material uncertainty that may cast significant doubt about the Board\u2019s ability to continue as a going concern. \uf0b7 UEPB budgeted to collect NTR of UGX.0.04Bn during the year under review. Out of this, only UGX.0.01Bn was collected, representing a performance of 25% of the target. The poor performance negatively affects the revenue collection efforts of the country. \uf0b7 The entity failed to implement a number of activities duing the year. These included; included media coverage (TV, Radio and social media, press releases and Expo Week Magazine) and purchase of furniture. This directly impacted service delivery. \uf0b7 The term of office for the previous board expired on 5th October 2019 and no replacement Board has been appointed to date. The lack of the Board impedes oversight and governance. \uf0b7 UEPB has not exercised its mandate of levying the 0.5% on designated imports as well as receipt of monies paid for goods or services provided by the Board, contrary to the Act leading to a loss of revenues and undermining the intention of the provisions."], ["6.", "Uganda Freezones Authority (UFZA) Opinion Unqualified", "\uf0b7 Out of the UGX.13.964Bn approved budget, only UGX.12.231Bn was warranted, resulting into a shortfall of UGX.1.732Bn which represented 14.16% of the budget. As a result, three (3) outputs were partially implemented, hence negatively affecting public service delivery. \uf0b7 The Authority did not have Land titles for four (4) pieces of land measuring 173.1 Acres in various parts of the country. This increases the risk of exposure to land grabbing and encroachment. \uf0b7 I noted that contrary to Section 76 of UFZA Act 2014, which requires the Authority, in each year, within two months after the end of the financial year, to submit to the Minister, a statement of its activities in the preceding financial year, indicating any particular problems experienced by the Authority in that year in carrying out its objects and functions and making recommendations for resolving those problems and containing such other information as the Minister may direct, at the time of the audit in October 2022, the Authority had not prepared the report to the Minister for the financial year 2021/2022. Failure to produce and submit the required reports implies that the Minister and eventually Parliament to whom the annual report should be submitted by the Minister, did not assess the Authority\u2019s performance."], ["7.", "Uganda Warehouse Receipt System Authority (UWRSA) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.15,066,500,000 out of which UGX.13,374,785,874 was warranted, resulting into a deficit of UGX.1,691,714,126. The deficit represents 11% of the approved budget. Unreleased funds affect public service delivery. \uf0b7 Out of the total warrants of UGX.13,374,785,874 received during the financial year UGX.10,236,743,800 was spent by the entity resulting in an unspent balance of UGX.3,138,042,074 representing absorption level of 76.5 %. Unabsorbed funds negatively affected delivery of services to the beneficiaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 484, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "delivery. This situation indicates the existence of a material uncertainty that may cast significant doubt about the Board\u2019s ability to continue as a going concern. \uf0b7 UEPB budgeted to collect NTR of UGX.0.04Bn during the year under review. Out of this, only UGX.0.01Bn was collected, representing a performance of 25% of the target. The poor performance negatively affects the revenue collection efforts of the country. \uf0b7 The entity failed to implement a number of activities duing the year. These included; included media coverage (TV, Radio and social media, press releases and Expo Week Magazine) and purchase of furniture. This directly impacted service delivery. \uf0b7 The term of office for the previous board expired on 5th October 2019 and no replacement Board has been appointed to date. The lack of the Board impedes oversight and governance. \uf0b7 UEPB has not exercised its mandate of levying the 0.5% on designated imports as well as receipt of monies paid for goods or services provided by the Board, contrary to the Act leading to a loss of revenues and undermining the intention of the provisions."], ["6.", "Uganda Freezones Authority (UFZA) Opinion Unqualified", "\uf0b7 Out of the UGX.13.964Bn approved budget, only UGX.12.231Bn was warranted, resulting into a shortfall of UGX.1.732Bn which represented 14.16% of the budget. As a result, three (3) outputs were partially implemented, hence negatively affecting public service delivery. \uf0b7 The Authority did not have Land titles for four (4) pieces of land measuring 173.1 Acres in various parts of the country. This increases the risk of exposure to land grabbing and encroachment. \uf0b7 I noted that contrary to Section 76 of UFZA Act 2014, which requires the Authority, in each year, within two months after the end of the financial year, to submit to the Minister, a statement of its activities in the preceding financial year, indicating any particular problems experienced by the Authority in that year in carrying out its objects and functions and making recommendations for resolving those problems and containing such other information as the Minister may direct, at the time of the audit in October 2022, the Authority had not prepared the report to the Minister for the financial year 2021/2022. Failure to produce and submit the required reports implies that the Minister and eventually Parliament to whom the annual report should be submitted by the Minister, did not assess the Authority\u2019s performance."], ["7.", "Uganda Warehouse Receipt System Authority (UWRSA) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.15,066,500,000 out of which UGX.13,374,785,874 was warranted, resulting into a deficit of UGX.1,691,714,126. The deficit represents 11% of the approved budget. Unreleased funds affect public service delivery. \uf0b7 Out of the total warrants of UGX.13,374,785,874 received during the financial year UGX.10,236,743,800 was spent by the entity resulting in an unspent balance of UGX.3,138,042,074 representing absorption level of 76.5 %. Unabsorbed funds negatively affected delivery of services to the beneficiaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 484, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "467", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 484, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The vote had accumulated domestic arrears of UGX.380, 245,920 relating to acquisition of IT system. Accumulation of domestic arrears indicates non-compliance to the commitment control system and stifles the private sector growth and may lead to unnecessary ligation costs. \uf0b7 I review the IT investment and not that; o  The IT investment projects were behind schedule  o  Three systems with an acquisition cost of UGX.642,797,920 did not meet the user requirements and did not have any automated mechanisms to share information (integrated) which may lead to duplication of system and defeating rationalisation policy.  o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014 which may lead to loss of data in case of disaster.  o  The entity was preparing financial statements off the system rendering the financial statements prone to errors.", null], ["8.", "Ministry of Trade, Industry and Cooperatives Opinion Unqualified", "\uf0b7 The Ministry charged wrong expenditure codes leading to mischarge of UGX.5.3Bn. I observed that, although the PS/ST authorized the change in the Ministry\u2019s workplan to enable the Accounting Officer to utilize the funds requested, for renovation of premises as opposed to rent, the ministry has not recorded the resulting prepayment, since the amount is question is to be recovered through rental deductions, following an MoU signed with Uganda Property Holdings Limited, who own the premises that were renovated. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares (100%) costing UGX.0.822Bn were not recorded in the Ministry\u2019s land register. In addition, Property comprised in Plots 9, 11 and 13 Corporation rise - Bukoto Kampala, valued at UGX.1.935Bn (Land - UGX.1.77Bn and Developments UGX.159.8 Mn) had no land title and was not disclosed in the memorandum Statement. Failure to properly record all public land could cpmplicate proper follow up of such land. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares held by the Ministry did not have Land titles, yet they were acquired over 16 years ago. This exposes such land to a risk of loss through encroachment and land grabbing. \uf0b7 Five (5) plots acquired by Government of Uganda to resettle the metal fabricators previously operating along Katwe road under their association Katwe Small Scale Industrial Development Association (KSIDA), measuring approximately 0.435 hectares (14%) and costing UGX.0.505Bn was irregularly transferred to KSIDA as the user under Uganda Land Commission instead of Ministry of Trade as the rightful user. \uf0b7 Land measuring 1.462 hectares (47%) acquired at UGX.0.217Bn out of the 3.107 hectares of land owned by the Ministry, had encumbrances in the form of court injunctions and encroachment as there was a legal challenge with a private company. \uf0b7 I observed that the Ministry disclosed domestic arrears as at 30th June 2022 of UGX.4.2Bn (2020/2021: UGX.16.4Bn). I noted that although the ministry settled a total of UGX.12.3Bn in lieu of subscription fees to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 485, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The vote had accumulated domestic arrears of UGX.380, 245,920 relating to acquisition of IT system. Accumulation of domestic arrears indicates non-compliance to the commitment control system and stifles the private sector growth and may lead to unnecessary ligation costs. \uf0b7 I review the IT investment and not that; o  The IT investment projects were behind schedule  o  Three systems with an acquisition cost of UGX.642,797,920 did not meet the user requirements and did not have any automated mechanisms to share information (integrated) which may lead to duplication of system and defeating rationalisation policy.  o  There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014 which may lead to loss of data in case of disaster.  o  The entity was preparing financial statements off the system rendering the financial statements prone to errors.", null], ["8.", "Ministry of Trade, Industry and Cooperatives Opinion Unqualified", "\uf0b7 The Ministry charged wrong expenditure codes leading to mischarge of UGX.5.3Bn. I observed that, although the PS/ST authorized the change in the Ministry\u2019s workplan to enable the Accounting Officer to utilize the funds requested, for renovation of premises as opposed to rent, the ministry has not recorded the resulting prepayment, since the amount is question is to be recovered through rental deductions, following an MoU signed with Uganda Property Holdings Limited, who own the premises that were renovated. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares (100%) costing UGX.0.822Bn were not recorded in the Ministry\u2019s land register. In addition, Property comprised in Plots 9, 11 and 13 Corporation rise - Bukoto Kampala, valued at UGX.1.935Bn (Land - UGX.1.77Bn and Developments UGX.159.8 Mn) had no land title and was not disclosed in the memorandum Statement. Failure to properly record all public land could cpmplicate proper follow up of such land. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares held by the Ministry did not have Land titles, yet they were acquired over 16 years ago. This exposes such land to a risk of loss through encroachment and land grabbing. \uf0b7 Five (5) plots acquired by Government of Uganda to resettle the metal fabricators previously operating along Katwe road under their association Katwe Small Scale Industrial Development Association (KSIDA), measuring approximately 0.435 hectares (14%) and costing UGX.0.505Bn was irregularly transferred to KSIDA as the user under Uganda Land Commission instead of Ministry of Trade as the rightful user. \uf0b7 Land measuring 1.462 hectares (47%) acquired at UGX.0.217Bn out of the 3.107 hectares of land owned by the Ministry, had encumbrances in the form of court injunctions and encroachment as there was a legal challenge with a private company. \uf0b7 I observed that the Ministry disclosed domestic arrears as at 30th June 2022 of UGX.4.2Bn (2020/2021: UGX.16.4Bn). I noted that although the ministry settled a total of UGX.12.3Bn in lieu of subscription fees to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 485, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "468", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 485, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "international organisations, the Ministry was not able to fully settle the opening domestic arrears due to insufficient budgetary provisions. This exposes government to a risk of litigation and possible unnecessary litigation costs. \uf0b7 A total of UGX.27.9Bn was paid to 13 Cooperative Societies, yet these were not in the original Ministry\u2019s work plan. This creates unfairness and lack of transparency in the settlement of the outstanding compensation funds. \uf0b7 War claims compensation of UGX.29.09Bn was made to third parties but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. I found the practice of payment through third parties both inconveniencing and exposing government to a risk of loss of public funds to non-bonafide members, given the lack of participation of members of the cooperative societies.", null], ["9.", "Uganda National Bureau of Standards. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.04Bn out of which UGX.64.08Bn was warranted, resulting into a shortfall of UGX.0.96Bn, representing 1.4% of the approved budget.  Under release of funds undermines service delivery since not all the planned outputs could be produced, given the available funds. \uf0b7 The Digital Conformity Stamps had not yet been implemented by the entity despite the service provider\u2019s readiness. As a result, UGX.19.88 Bn was not remitted by the service provider to UNBS since it is dependent on UNBS\u2019s implementation of Digital Conformity Stamps. \uf0b7 The Bureau had a staff presence at only 27 out of the 170 border entry points. There is a risk that sub-standard goods are entering the Ugandan market through border points where the Bureau staffs are not present. \uf0b7 The entity had accrued pension and gratuity of UGX.1.29Bn contrary to regulations. Non-payment of pension leads to the accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 There was no particular budget line for destroying substandard commodities that come into the country and those seized from market surveillance activities. As a result, warehouses in the Bureau were filled with substandard products that were not yet destroyed. \uf0b7 Procurements amounting to UGX.1.32Bn that were initiated during the financial year had not been completed by the close of the financial year. This leads to delays in service delivery."], ["10.", "Uganda Development Corporation (UDC). Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 486, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "international organisations, the Ministry was not able to fully settle the opening domestic arrears due to insufficient budgetary provisions. This exposes government to a risk of litigation and possible unnecessary litigation costs. \uf0b7 A total of UGX.27.9Bn was paid to 13 Cooperative Societies, yet these were not in the original Ministry\u2019s work plan. This creates unfairness and lack of transparency in the settlement of the outstanding compensation funds. \uf0b7 War claims compensation of UGX.29.09Bn was made to third parties but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. I found the practice of payment through third parties both inconveniencing and exposing government to a risk of loss of public funds to non-bonafide members, given the lack of participation of members of the cooperative societies.", null], ["9.", "Uganda National Bureau of Standards. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.04Bn out of which UGX.64.08Bn was warranted, resulting into a shortfall of UGX.0.96Bn, representing 1.4% of the approved budget.  Under release of funds undermines service delivery since not all the planned outputs could be produced, given the available funds. \uf0b7 The Digital Conformity Stamps had not yet been implemented by the entity despite the service provider\u2019s readiness. As a result, UGX.19.88 Bn was not remitted by the service provider to UNBS since it is dependent on UNBS\u2019s implementation of Digital Conformity Stamps. \uf0b7 The Bureau had a staff presence at only 27 out of the 170 border entry points. There is a risk that sub-standard goods are entering the Ugandan market through border points where the Bureau staffs are not present. \uf0b7 The entity had accrued pension and gratuity of UGX.1.29Bn contrary to regulations. Non-payment of pension leads to the accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 There was no particular budget line for destroying substandard commodities that come into the country and those seized from market surveillance activities. As a result, warehouses in the Bureau were filled with substandard products that were not yet destroyed. \uf0b7 Procurements amounting to UGX.1.32Bn that were initiated during the financial year had not been completed by the close of the financial year. This leads to delays in service delivery."], ["10.", "Uganda Development Corporation (UDC). Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 486, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "469", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 486, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment. \uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["11.", "Great Lakes Trade Facilitation Project Opinion Unqualified", "\uf0b7 No reportable findings"], ["12.", "Uganda Investment Authority. Opinion Unqualified", "\uf0b7 The entity did not budget for NTR during the year under review as reflected in the statements of appropriation, although UGX.0.435Bn was collected. Failure to budget for NTR implies that there was no target upon which the Authority\u2019s performance could be evaluated. \uf0b7 Out of the total warrants received of UGX.28.3Bn during the financial year, the entity submitted invoices totalling UGX.25.36Bn resulting in un-utilized warrants of UGX.2.94Bn representing an absorption level of 90%, consequently some activities were either partially or not implemented at all, which negatively impacts service delivery. \uf0b7 The Authority did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets, as a result, there were no strategies and officers responsible for mitigating such risks or minimizing the impact in the event these risks materialized. \uf0b7 Most pieces of land measuring approximately 11,931.343 hectares held by the entity were recorded in the entity land/assets register. However, 6 pieces of land measuring approximately 14.407 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 The entity has outstanding payables of UGX.3.596Bn in the statement of financial position, a decrease by UGX.1.1140Bn from UGX.4.736Bn reported in the previous financial year. Although there was a decrease in domestic arrears, the entity accumulated new domestic arrears of UGX.966.425Mn. Continued accumulation of domestic arrears is contrary to the commitment control system of government, and also exposes government to risks of costly litigation. \uf0b7 The authority had receivables of UGX.21.396Bn in the statement of financial position relating to rent, the sale of goods and services and administrative fees at the end of the financial year, a reduction by UGX.50.589Mn (0.24%)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 487, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment. \uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["11.", "Great Lakes Trade Facilitation Project Opinion Unqualified", "\uf0b7 No reportable findings"], ["12.", "Uganda Investment Authority. Opinion Unqualified", "\uf0b7 The entity did not budget for NTR during the year under review as reflected in the statements of appropriation, although UGX.0.435Bn was collected. Failure to budget for NTR implies that there was no target upon which the Authority\u2019s performance could be evaluated. \uf0b7 Out of the total warrants received of UGX.28.3Bn during the financial year, the entity submitted invoices totalling UGX.25.36Bn resulting in un-utilized warrants of UGX.2.94Bn representing an absorption level of 90%, consequently some activities were either partially or not implemented at all, which negatively impacts service delivery. \uf0b7 The Authority did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets, as a result, there were no strategies and officers responsible for mitigating such risks or minimizing the impact in the event these risks materialized. \uf0b7 Most pieces of land measuring approximately 11,931.343 hectares held by the entity were recorded in the entity land/assets register. However, 6 pieces of land measuring approximately 14.407 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 The entity has outstanding payables of UGX.3.596Bn in the statement of financial position, a decrease by UGX.1.1140Bn from UGX.4.736Bn reported in the previous financial year. Although there was a decrease in domestic arrears, the entity accumulated new domestic arrears of UGX.966.425Mn. Continued accumulation of domestic arrears is contrary to the commitment control system of government, and also exposes government to risks of costly litigation. \uf0b7 The authority had receivables of UGX.21.396Bn in the statement of financial position relating to rent, the sale of goods and services and administrative fees at the end of the financial year, a reduction by UGX.50.589Mn (0.24%)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 487, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "470", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 487, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "from the previous year. Slow recovery of accrued revenue denies Government the much needed funds for service delivery. \uf0b7 Out of the approved staffing level of 124 employees, the Authority has only 75 positions filled (60.5%) leaving a staffing gap of 49 positions (39.5%). Understaffing negatively affects service delivery. \uf0b7 A total of five (05) IT systems/equipment worth UGX.297.68Mn were procured without obtaining clearance by NITA-U and one system was not being utilised. This is irregular and could lead to duplication and wastage of resources.", null], ["", "TOURISM SECTOR", ""], ["1.", "Uganda Hotel and Tourism Training Institute (UHTTI) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX 7.633Bn, the Institute spent UGX 7.165Bn resulting in an unspent balance of UGX 0.468Bn representing an absorption level of 98.9%. As a result, I noted that of the 24 quantified activities worth UGX 2.649Bn assessed; 14 activities representing 58.3% were fully implemented, 7 activities representing 29.2% were partially implemented, while 3 activities representing 12.5% was not implemented \uf0b7 A review of the staffing structure for UHTTI revealed that out of the total approved staff establishment of 175 staff, only 124 (71%) positions were filled, leaving 51 (29%) positions vacant. \uf0b7 The receivables amount for the Institute declined from prior year balance of UGX 0.547 to UGX 0.274Bn in the current year arising from recovery of student debts of UGX 0.257Bn and bad debt provision of UGX 0.145Bn in line with the Institute\u2019s debt recovery policy. Out of the total outstanding balance of UGX 0.274Bn; UGX 0.149Bn were due from to student debtors, UGX 0.12Bn were for hotel trade debtors and balance of UGX 0.0006Bn were staff loans."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 488, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "from the previous year. Slow recovery of accrued revenue denies Government the much needed funds for service delivery. \uf0b7 Out of the approved staffing level of 124 employees, the Authority has only 75 positions filled (60.5%) leaving a staffing gap of 49 positions (39.5%). Understaffing negatively affects service delivery. \uf0b7 A total of five (05) IT systems/equipment worth UGX.297.68Mn were procured without obtaining clearance by NITA-U and one system was not being utilised. This is irregular and could lead to duplication and wastage of resources.", null], ["", "TOURISM SECTOR", ""], ["1.", "Uganda Hotel and Tourism Training Institute (UHTTI) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX 7.633Bn, the Institute spent UGX 7.165Bn resulting in an unspent balance of UGX 0.468Bn representing an absorption level of 98.9%. As a result, I noted that of the 24 quantified activities worth UGX 2.649Bn assessed; 14 activities representing 58.3% were fully implemented, 7 activities representing 29.2% were partially implemented, while 3 activities representing 12.5% was not implemented \uf0b7 A review of the staffing structure for UHTTI revealed that out of the total approved staff establishment of 175 staff, only 124 (71%) positions were filled, leaving 51 (29%) positions vacant. \uf0b7 The receivables amount for the Institute declined from prior year balance of UGX 0.547 to UGX 0.274Bn in the current year arising from recovery of student debts of UGX 0.257Bn and bad debt provision of UGX 0.145Bn in line with the Institute\u2019s debt recovery policy. Out of the total outstanding balance of UGX 0.274Bn; UGX 0.149Bn were due from to student debtors, UGX 0.12Bn were for hotel trade debtors and balance of UGX 0.0006Bn were staff loans."], ["2.", "Uganda Wildlife Research and Training Institute (UWRTI). Opinion Unqualified \uf0b7", "\uf0b7 Out of the total receipts of UGX.3.85Bn received during the financial year, UGX.3.522Bn was spent by the entity resulting in an unspent balance of UGX.0.328Bn representing an absorption level of 91%. As a result, some planned activities were not implemented. The unspent funds were held in the Institute\u2019s bank account. \uf0b7 The Uganda Wildlife Authority donated 30 acres of land in Rwenjubu Kasese District, to Uganda Wildlife Research and Training Institute but there was no land title to confirm ownership. This land was not being utilised by the Institution although Management indicated that UWRTI had secured funding through CEDP for the construction of a centre for excellence. In the absence of a land title, the land is prone to encroachment."], ["3.", "Harnessing Nature and Digital Technology to Stimulate Recovery and Build A Resilient Tourism Industry in Uganda  Dec 2021", "\uf0b7 No significant matter to report on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 488, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "471", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 488, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Implemented by MoTWA Opinion Unqualified", ""], ["4.", "Uganda Wildlife Authority. Opinion Unqualified", "\uf0b7 Out of a total budget of UGX.119.469Bn, UWA received a total of UGX124.820Bn, representing 105% of the budget. However, the Authority spent only UGX.88.607Bn, resulting in an unspent balance of UGX.30.862Bn representing an absorption level of 74.17%. As a result, I noted that of the 114 quantified activities worth UGX.54.37Bn that I assessed during the audit, 70 activities representing 61.4% were fully implemented, 23 activities representing 20.2% were partially implemented, while 21 activities representing 18.4% was not implemented. Under absorption of availed funds implies failure to fully implement all planned activities which negatively impacts service delivery. \uf0b7 It was observed that the Authority had outstanding payables of UGX.25.454Bn, reported in the statement of financial position, out of which UGX.8.111Bn were gratuity for staff not yet due and balance of UGX.17.343Bn relates to trade payables, insurance claims payable, Gorilla levy payable and revenue share to the communities. This despite the fact that the Authority had the cash resources which could have been utilized to settle the payables. Delayed settlement of outstanding payables exposes government to a risk of costly litigation. \uf0b7 I noted that there were several ongoing cases of claims on land in the gazetted areas under the management of Uganda Wildlife Authority, as evidenced by active court cases in some of the National Parks namely: Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and Matheniko Bokora. This was attributed to increased encroachment to the National park land. There is urgent need to resolve these cases to prevent loss of gazetted land areas that could affect wildlife conservation. \uf0b7 I noted that the Authority did not have an approved comprehensive management plan to manage the invasive and exotic plant species problem that has covered an average of 30% of the surface areas of Queen Elizabeth, Lake Mburo Park, Murchison Falls, and Kidepo Valley National Parks. The invasive species contracts the grazing areas for herbivores animals and affect the rangeland and environmental quality that consequently reduce wildlife population of grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs. \uf0b7 I noted that several procurements to the tune of UGX.61.169Bn were not executed as of 30th June 2022. This was attributed to delays in procurement processes and partly due to effects of COVID-19 that affected the implementation by the Authority that was operating a contingency budget that had scaled down on the capital investments. Failure to implement planned procurements leads to non-provision of planned services. \uf0b7 Over the last three years, UWA procured and installed three (03) different Accounting Systems, namely: The Sun System, Microsoft Dynamics GP and the Microsoft Business Central System. The frequency of change of systems was unjustifiably high and costly to Government. I observed that there were weaknesses in systems change over, since management did not properly identify challenges that would require a switch to a new accounting package. Such a practice leads to wasteful expenditure on systems acquisition and no value for money."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 489, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Implemented by MoTWA Opinion Unqualified", ""], ["4.", "Uganda Wildlife Authority. Opinion Unqualified", "\uf0b7 Out of a total budget of UGX.119.469Bn, UWA received a total of UGX124.820Bn, representing 105% of the budget. However, the Authority spent only UGX.88.607Bn, resulting in an unspent balance of UGX.30.862Bn representing an absorption level of 74.17%. As a result, I noted that of the 114 quantified activities worth UGX.54.37Bn that I assessed during the audit, 70 activities representing 61.4% were fully implemented, 23 activities representing 20.2% were partially implemented, while 21 activities representing 18.4% was not implemented. Under absorption of availed funds implies failure to fully implement all planned activities which negatively impacts service delivery. \uf0b7 It was observed that the Authority had outstanding payables of UGX.25.454Bn, reported in the statement of financial position, out of which UGX.8.111Bn were gratuity for staff not yet due and balance of UGX.17.343Bn relates to trade payables, insurance claims payable, Gorilla levy payable and revenue share to the communities. This despite the fact that the Authority had the cash resources which could have been utilized to settle the payables. Delayed settlement of outstanding payables exposes government to a risk of costly litigation. \uf0b7 I noted that there were several ongoing cases of claims on land in the gazetted areas under the management of Uganda Wildlife Authority, as evidenced by active court cases in some of the National Parks namely: Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and Matheniko Bokora. This was attributed to increased encroachment to the National park land. There is urgent need to resolve these cases to prevent loss of gazetted land areas that could affect wildlife conservation. \uf0b7 I noted that the Authority did not have an approved comprehensive management plan to manage the invasive and exotic plant species problem that has covered an average of 30% of the surface areas of Queen Elizabeth, Lake Mburo Park, Murchison Falls, and Kidepo Valley National Parks. The invasive species contracts the grazing areas for herbivores animals and affect the rangeland and environmental quality that consequently reduce wildlife population of grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs. \uf0b7 I noted that several procurements to the tune of UGX.61.169Bn were not executed as of 30th June 2022. This was attributed to delays in procurement processes and partly due to effects of COVID-19 that affected the implementation by the Authority that was operating a contingency budget that had scaled down on the capital investments. Failure to implement planned procurements leads to non-provision of planned services. \uf0b7 Over the last three years, UWA procured and installed three (03) different Accounting Systems, namely: The Sun System, Microsoft Dynamics GP and the Microsoft Business Central System. The frequency of change of systems was unjustifiably high and costly to Government. I observed that there were weaknesses in systems change over, since management did not properly identify challenges that would require a switch to a new accounting package. Such a practice leads to wasteful expenditure on systems acquisition and no value for money."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 489, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "472", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 489, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["5.", "UWA-IFPA-CD Project Opinion Unqualified", "\uf0b7 Out of the received grant of USD.4.5Mn, only USD.0.744Mn (UGX.2,710Bn) was expended reflecting unspent funds of UGX.8,889,891,079 and USD.1,191,819.40 held in the BOU UGX and USD bank accounts respectively, resulting into underperformance of 83.7%. This resulted into partial or non-implementation of planned activities, which in turn delays service delivery. \uf0b7 The project implementation had been delayed and some planned project activities such as Procurement of firefighting and personal protection equipment, undertaking studies on Invasive species and developing their respective management plans, and Procurement of road construction equipment (3 graders, 2 excavators, 2 bulldozers, 2 water bowsers, 2 tippers) were not implemented. Failure to absorb Development Partner funds implies project objectives have not been met."], ["6.", "UWA-SIDA Project 2022 Opinion Unqualified", "\uf0b7 Out of the received grant of USD.860,299 only UGX.557,053,138 (USD.135,324.7) was expended leading to unspent funds of UGX.2,317,274,301 and USD.39,857.23 held in the UGX and USD bank accounts respectively, resulting in underperformance of 82.3%. The failure to utilize the released funds resulted into non-implementation of several planned activities. \uf0b7 The project implementation had been delayed and by 31st of May 2022, the project was not fully implemented with various planned activities such as Procurement and installation of Guard observation towers in Queen Elizabeth National Park (QENP), procurement of drones and IPADs for overhead surveillances and supporting of community livelihoods around Murchison Falls National Park (MFNP), QENP and Toro-Semiliki wildlife Reserve (TSWR) not completed. This led to a no cost extension by the funder to a new expiry date of 30th June 2023. Failure to absorb Development Partner funds implies project objectives have not been met."], ["7.", "Wildlife Research and Training Institute Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.3.85Bn received during the financial year, UGX.3.522Bn was spent by the entity resulting in an unspent balance of UGX.0.328Bn representing an absorption level of 91%. As a result some planned activities were not implemented. The unspent funds were held in the Institute\u2019s bank account. \uf0b7 The Uganda Wildlife Authority donated 30 acres of land in Rwenjubu Kasese District, to Uganda Wildlife Research and Training Institute but there was no land title to confirm ownership. This land was not being utilised by the Institution although Management indicated that UWRTI had secured funding through CEDP for the construction of a centre for excellence. In the absence of a land title, the land is prone to encroachment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 490, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["5.", "UWA-IFPA-CD Project Opinion Unqualified", "\uf0b7 Out of the received grant of USD.4.5Mn, only USD.0.744Mn (UGX.2,710Bn) was expended reflecting unspent funds of UGX.8,889,891,079 and USD.1,191,819.40 held in the BOU UGX and USD bank accounts respectively, resulting into underperformance of 83.7%. This resulted into partial or non-implementation of planned activities, which in turn delays service delivery. \uf0b7 The project implementation had been delayed and some planned project activities such as Procurement of firefighting and personal protection equipment, undertaking studies on Invasive species and developing their respective management plans, and Procurement of road construction equipment (3 graders, 2 excavators, 2 bulldozers, 2 water bowsers, 2 tippers) were not implemented. Failure to absorb Development Partner funds implies project objectives have not been met."], ["6.", "UWA-SIDA Project 2022 Opinion Unqualified", "\uf0b7 Out of the received grant of USD.860,299 only UGX.557,053,138 (USD.135,324.7) was expended leading to unspent funds of UGX.2,317,274,301 and USD.39,857.23 held in the UGX and USD bank accounts respectively, resulting in underperformance of 82.3%. The failure to utilize the released funds resulted into non-implementation of several planned activities. \uf0b7 The project implementation had been delayed and by 31st of May 2022, the project was not fully implemented with various planned activities such as Procurement and installation of Guard observation towers in Queen Elizabeth National Park (QENP), procurement of drones and IPADs for overhead surveillances and supporting of community livelihoods around Murchison Falls National Park (MFNP), QENP and Toro-Semiliki wildlife Reserve (TSWR) not completed. This led to a no cost extension by the funder to a new expiry date of 30th June 2023. Failure to absorb Development Partner funds implies project objectives have not been met."], ["7.", "Wildlife Research and Training Institute Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.3.85Bn received during the financial year, UGX.3.522Bn was spent by the entity resulting in an unspent balance of UGX.0.328Bn representing an absorption level of 91%. As a result some planned activities were not implemented. The unspent funds were held in the Institute\u2019s bank account. \uf0b7 The Uganda Wildlife Authority donated 30 acres of land in Rwenjubu Kasese District, to Uganda Wildlife Research and Training Institute but there was no land title to confirm ownership. This land was not being utilised by the Institution although Management indicated that UWRTI had secured funding through CEDP for the construction of a centre for excellence. In the absence of a land title, the land is prone to encroachment."], ["8.", "Uganda Wildlife Education Conservation Centre (UWEC). Opinion Unqualified", "\uf0b7 The Centre received total revenue of UGX.14.369Bn (including self-generated revenue of UGX.2RC.169Bn) during the financial year. Out of the total available funds for the year, the Centre spent UGX.10.9Bn resulting into an unspent balance of UGX.3.469Bn representing an absorption level of 75.86%. As a result, I noted that of the 59 quantified activities worth UGX.5.87Bn that I assessed, 25 activities representing 42.4% were fully implemented, 27 activities representing 45.8% were partially implemented, while 7 activities representing 11.9% were not implemented. Failure to fully implement all planned activities negatively impacts service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 490, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "473", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 490, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Centre had total payables of UGX.2.51Bn, of which UGX 1.36Bn was due to the Consolidated Fund, while the balance of UGX.1.15Bn was due to other creditors as at 30th June 2022. Delays in settlement of outstanding liabilities could lead to costly litigation, in the event creditors decide to take such options. \uf0b7 A review of management of IT investments at the Centre revealed that; o  There were no approved specific structures that steer and oversee ICT implementation. o  There was no approved IT risk management framework/policy at the entity, and risk register. o  There was no approved business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. \uf0b7 I noted that Government has taken a decision to merge Uganda Wildlife Conservation Education Centre with Uganda Wildlife Authority with the aim of reducing public expenditure to facilitate efficient and effective service delivery. This process is in its final stages pending advice from Ministry of Public Service and Ministry of Tourism, Wildlife and Antiquities. This situation, along with other matters as set forth in Note 8.2.11, indicates the existence of a material uncertainty that may cast significant doubt about the Agency\u2019s ability to continue as a going concern. Management was advised to engage with the Tourism, Wildlife and Antiquities and Uganda Wildlife Authority to adequately prepare for this transition.", null], ["9.", "Ministry of Tourism, Wildlife and Antiquities (MoTWA). Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.126.68 Bn during the year under review out of which only UGX.68.22 was collected, representing a performance of 54% of the target. Management attributed the low performance to the long period of closure and economic slowdown due to COVID-19. NTR/revenue shortfalls at the Treasury level, negatively affect the implementation of planned activities by the Government. \uf0b7 The Ministry accumulated payables of UGX.4.3Bn of which UGX.3.1Bn relate to contributions to International Organisations and have been outstanding for over two financial years, exposing the Ministry to risks of not benefiting from membership and also being expelled from the organisation. \uf0b7 The Ministry did not implement five planned procurements worth UGX.1.576Bn. This adversely affects service delivery. \uf0b7 The Ministry developed a strategic plan for 2020/21 \u2013 2024/25, but at the time of the audit, the plan had not been approved by the National Planning Authority, implying that the activities being implemented may not be aligned with NDP III."], ["10.", "Uganda Tourism Board. Opinion", "\uf0b7 Uganda Tourism Board did not budget for NTR but MoFPED allocated NTR budget for the entity to collect of UGX.0.28Bn during the year under review. However, UTB was only able to collect UGX.0.043Bn, representing a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 491, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the Centre had total payables of UGX.2.51Bn, of which UGX 1.36Bn was due to the Consolidated Fund, while the balance of UGX.1.15Bn was due to other creditors as at 30th June 2022. Delays in settlement of outstanding liabilities could lead to costly litigation, in the event creditors decide to take such options. \uf0b7 A review of management of IT investments at the Centre revealed that; o  There were no approved specific structures that steer and oversee ICT implementation. o  There was no approved IT risk management framework/policy at the entity, and risk register. o  There was no approved business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. \uf0b7 I noted that Government has taken a decision to merge Uganda Wildlife Conservation Education Centre with Uganda Wildlife Authority with the aim of reducing public expenditure to facilitate efficient and effective service delivery. This process is in its final stages pending advice from Ministry of Public Service and Ministry of Tourism, Wildlife and Antiquities. This situation, along with other matters as set forth in Note 8.2.11, indicates the existence of a material uncertainty that may cast significant doubt about the Agency\u2019s ability to continue as a going concern. Management was advised to engage with the Tourism, Wildlife and Antiquities and Uganda Wildlife Authority to adequately prepare for this transition.", null], ["9.", "Ministry of Tourism, Wildlife and Antiquities (MoTWA). Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.126.68 Bn during the year under review out of which only UGX.68.22 was collected, representing a performance of 54% of the target. Management attributed the low performance to the long period of closure and economic slowdown due to COVID-19. NTR/revenue shortfalls at the Treasury level, negatively affect the implementation of planned activities by the Government. \uf0b7 The Ministry accumulated payables of UGX.4.3Bn of which UGX.3.1Bn relate to contributions to International Organisations and have been outstanding for over two financial years, exposing the Ministry to risks of not benefiting from membership and also being expelled from the organisation. \uf0b7 The Ministry did not implement five planned procurements worth UGX.1.576Bn. This adversely affects service delivery. \uf0b7 The Ministry developed a strategic plan for 2020/21 \u2013 2024/25, but at the time of the audit, the plan had not been approved by the National Planning Authority, implying that the activities being implemented may not be aligned with NDP III."], ["10.", "Uganda Tourism Board. Opinion", "\uf0b7 Uganda Tourism Board did not budget for NTR but MoFPED allocated NTR budget for the entity to collect of UGX.0.28Bn during the year under review. However, UTB was only able to collect UGX.0.043Bn, representing a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 491, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "474", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 491, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "performance of 15.35% of the target. Shortfall in NTR collections negatively affect the implementation of planned activities by Government. \uf0b7 A total of UGX.500Mn was paid to an athlete to promote Tourism Board activities without deducting 6% withholding tax amounting to UGX.30Mn, contrary to the requirements of Section 119 of the Income Tax Act. \uf0b7 Uganda Tourism Board (UTB) entered into a number of contracts worth UGX.5.989Bn with both local and international service providers and supplies without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices."], ["", "WATER AND ENVIRONMENT SECTOR", ""], ["1.", "DRESS EA Project Opinion Unqualified", "\uf0b7 The Project received UGX 0.58Bn (62.59%) against the estimated budget of UGX.0.925Bn.  \uf0b7 I noted that out of the total available funds of UGX.0.579Bn received, UGX.0.157Bn was spent representing an absorption level of 27%. The unspent funds were still held on the Project Bank accounts to continue funding project activities.  \uf0b7 I noted that three (3) outputs with eight (8) activities worth UGX.0.116Bn were partially implemented. The project fully implemented four (4) activities; four (4) activities were not implemented, while eight (8) outputs with fourteen (14) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 492, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "performance of 15.35% of the target. Shortfall in NTR collections negatively affect the implementation of planned activities by Government. \uf0b7 A total of UGX.500Mn was paid to an athlete to promote Tourism Board activities without deducting 6% withholding tax amounting to UGX.30Mn, contrary to the requirements of Section 119 of the Income Tax Act. \uf0b7 Uganda Tourism Board (UTB) entered into a number of contracts worth UGX.5.989Bn with both local and international service providers and supplies without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices."], ["", "WATER AND ENVIRONMENT SECTOR", ""], ["1.", "DRESS EA Project Opinion Unqualified", "\uf0b7 The Project received UGX 0.58Bn (62.59%) against the estimated budget of UGX.0.925Bn.  \uf0b7 I noted that out of the total available funds of UGX.0.579Bn received, UGX.0.157Bn was spent representing an absorption level of 27%. The unspent funds were still held on the Project Bank accounts to continue funding project activities.  \uf0b7 I noted that three (3) outputs with eight (8) activities worth UGX.0.116Bn were partially implemented. The project fully implemented four (4) activities; four (4) activities were not implemented, while eight (8) outputs with fourteen (14) activities remained unimplemented."], ["2.", "Investing in Forests and Protected Areas for Climate Smart Development (IFPA- CD) MoWE Opinion Unqualified", "\uf0b7 The Project received 100% of its donor budget of USD 1,446,010(UGX.5.08Bn) and USD774,331(UGX.2.62Bn) (100%) of its GoU counterpart funds. \uf0b7 Of the USD 1,446,010 disbursed by the donor, only USD 145,945.13 (10%) was spent while 100% (UGX 2,301,718,612) of the Gou receipts were spent. \uf0b7 I assessed twenty-nine (29) activities and noted that five (5) activities were fully implemented; four (4) activities were partially implemented while Twenty (20) activities were not implemented at all. \uf0b7 Management did not apply the risk mitigation measures identified in the Project Appraisal Document to respond to the materialising risk of delay in procurement and approval processes."], ["3.", "Investing in Forests and Protected Areas for Climate Smart Development (IFPA- CD) NFA Opinion Unqualified", "\uf0b7 I noted that the entire USD 3.87Bn that had been budgeted for the period under review (2021/2022) was disbursed by World Bank, representing 100% performance. \uf0b7 I noted that the entire USD 3.87Bn that was available for spending was not spent representing 0% performance. \uf0b7 I assessed the implementation of the Thirty-seven (37) activities that were fully quantified with a budget of USD 2.29Bn and noted that all the Thirty seven (37) activities were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 492, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "475", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 492, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", ""], ["4.", "The Integrated Water Management and Development Project (IWMDP) - MOWE Opinion Unqualified", "\uf0b7 I noted that the project had an approved budget of USD.34,469,308.17 out of which USD.15,041,655 was received, resulting in a shortfall of USD.19,427,653.17. The shortfall represents 56.4% of the approved budget. I further noted that a total amount of USD 8,232,148 had been rolled over from the previous financial year implying that a total amount of USD.23,273,803.83 was available for spending during the F/Y under review. \uf0b7 Out of the total funds of USD.23,273,802.83 available during the financial year, USD 8,868,133.20 was spent by the project resulting in under-absorption of USD 14,405,669.63 representing an absorption level of 38.1%. \uf0b7 Out of the total available amount of USD.23,273,802.83, a total amount of USD.14,405,669.63 was spent resulting in an unspent balance of USD 8,868,133.2 representing absorption level of 61.9%. \uf0b7 I noted that of the 56 quantified activities worth USD.8,225,143.33 assessed; 7 activities representing 12.7% were fully implemented, 6 activities representing 11% were partially implemented and 42 activities representing 76% were not implemented at all. \uf0b7 Mid-term review report revealed that slow achievement of the project targets. Failure to implement the project within the contract period resulted into the slow disbursement rate from the bank which stood at 29% as at 30/06/2022."], ["5.", "The Integrated Water Management and Development Project \u2013 NWSC Opinion Unqualified", "\uf0b7 No reportable matter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 493, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", ""], ["4.", "The Integrated Water Management and Development Project (IWMDP) - MOWE Opinion Unqualified", "\uf0b7 I noted that the project had an approved budget of USD.34,469,308.17 out of which USD.15,041,655 was received, resulting in a shortfall of USD.19,427,653.17. The shortfall represents 56.4% of the approved budget. I further noted that a total amount of USD 8,232,148 had been rolled over from the previous financial year implying that a total amount of USD.23,273,803.83 was available for spending during the F/Y under review. \uf0b7 Out of the total funds of USD.23,273,802.83 available during the financial year, USD 8,868,133.20 was spent by the project resulting in under-absorption of USD 14,405,669.63 representing an absorption level of 38.1%. \uf0b7 Out of the total available amount of USD.23,273,802.83, a total amount of USD.14,405,669.63 was spent resulting in an unspent balance of USD 8,868,133.2 representing absorption level of 61.9%. \uf0b7 I noted that of the 56 quantified activities worth USD.8,225,143.33 assessed; 7 activities representing 12.7% were fully implemented, 6 activities representing 11% were partially implemented and 42 activities representing 76% were not implemented at all. \uf0b7 Mid-term review report revealed that slow achievement of the project targets. Failure to implement the project within the contract period resulted into the slow disbursement rate from the bank which stood at 29% as at 30/06/2022."], ["5.", "The Integrated Water Management and Development Project \u2013 NWSC Opinion Unqualified", "\uf0b7 No reportable matter."], ["6.", "Support to Preparation of Priority Irrigation Investments (SPPII) Opinion Unqualified", "\uf0b7 I noted that the project had a total budget of USD.831,947.58 which was based on the rolled over balances from the previous financial year. \uf0b7 I was not provided with evidence to show that detailed Design reports for Matanda and Kabuyanda Environment Social Impact Assessment and additional surveys were critically evaluated by a competent authority and approved. Evidence of an approved report on assessment of knowledge gap for targeted stakeholders was also not availed for verification."], ["7.", "Strategic Towns Water Supply and Sanitation Project (STWSSP) Opinion Unqualified", "\uf0b7 I noted that the project had a total budget of UGX.30.82Bn for the F/Y under review. I further noted that total receipts totalled to UGX 62.69Bn representing 203.4% performance. The over performance was attributed to outstanding commitment for that previous financial years that were affected by the effects of Covid-19. \uf0b7 The project had GOU counterpart budget of UGX 11.01Bn a sum of which only UGX 9.56Bn (86.8%) was released leading to a shortfall of UGX 1.45Bn (13.2%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 493, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "476", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 493, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total available funds for financial year of UGX.72.27 Bn UGX.72.23 Bn was spent resulting in an unspent balance of UGX 0.04Bn representing in an absorption level of 99.9%. \uf0b7 I noted that out of Ten (10) activities with a budget of UGX 27.41Bn assessed, Two (02) activities worth UGX 3.45 Bn were fully implemented, Six (06) activities worth UGX.20.33Bn were partially implemented, and Two (02) activities worth UGX.3.6BN activities were not implemented.", null], ["8.", "Water Supply and Sanitation Programme II (WSSP II) Opinion Unqualified", "\uf0b7 I noted that the project had a total amount of UGX.7.62bn on the JPF account that was available for spending during the year under review. This amount is comprised of UGX.7.61bn rolled over from the previous financial year and interest income of 6.16m. \uf0b7 Out of the budgeted amount of UGX.21.02Bn, Government of Uganda released UGX.20.48Bn representing a performance of 97.4%. \uf0b7 Out of the total available funds for spending of UGX.28.15Bn from both JPF and GOU component, UGX.27.44Bn was spent leaving unspent balance of UGX.0.73Bn representing an absorption level of 97.5%. The balance of UGX.0.73Bn remained on the Account at the closure of the project on the 30th of June 2022. \uf0b7 I conducted an assessment of the achievement of the project targets/objectives and noted that out of the planned six (6) project objectives/targets, all the targets were partially achieved."], ["9.", "Adapting to Climate Change in Lake Victoria Basin (ACC-LVB) Opinion Unqualified", "\uf0b7 Out of approved budget of USD 274,903.71 (UGX.1.00Bn) for the financial year 2021/2022, USD.200,000 (UGX.0.73Bn) was disbursed, representing a performance of 72.8%. \uf0b7 I noted that out of the total available funds for spending of UGX.1.57Bn, a total amount of UGX 1.06Bn was spent during the financial year representing an absorption level of 67.98%. The table below refers; \uf0b7 I assessed the implementation of the two (2) planned outputs with six (6) activities and noted that Two (2) activities (33.33%) were fully implemented while Four (4) activities (66.67%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 494, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the total available funds for financial year of UGX.72.27 Bn UGX.72.23 Bn was spent resulting in an unspent balance of UGX 0.04Bn representing in an absorption level of 99.9%. \uf0b7 I noted that out of Ten (10) activities with a budget of UGX 27.41Bn assessed, Two (02) activities worth UGX 3.45 Bn were fully implemented, Six (06) activities worth UGX.20.33Bn were partially implemented, and Two (02) activities worth UGX.3.6BN activities were not implemented.", null], ["8.", "Water Supply and Sanitation Programme II (WSSP II) Opinion Unqualified", "\uf0b7 I noted that the project had a total amount of UGX.7.62bn on the JPF account that was available for spending during the year under review. This amount is comprised of UGX.7.61bn rolled over from the previous financial year and interest income of 6.16m. \uf0b7 Out of the budgeted amount of UGX.21.02Bn, Government of Uganda released UGX.20.48Bn representing a performance of 97.4%. \uf0b7 Out of the total available funds for spending of UGX.28.15Bn from both JPF and GOU component, UGX.27.44Bn was spent leaving unspent balance of UGX.0.73Bn representing an absorption level of 97.5%. The balance of UGX.0.73Bn remained on the Account at the closure of the project on the 30th of June 2022. \uf0b7 I conducted an assessment of the achievement of the project targets/objectives and noted that out of the planned six (6) project objectives/targets, all the targets were partially achieved."], ["9.", "Adapting to Climate Change in Lake Victoria Basin (ACC-LVB) Opinion Unqualified", "\uf0b7 Out of approved budget of USD 274,903.71 (UGX.1.00Bn) for the financial year 2021/2022, USD.200,000 (UGX.0.73Bn) was disbursed, representing a performance of 72.8%. \uf0b7 I noted that out of the total available funds for spending of UGX.1.57Bn, a total amount of UGX 1.06Bn was spent during the financial year representing an absorption level of 67.98%. The table below refers; \uf0b7 I assessed the implementation of the two (2) planned outputs with six (6) activities and noted that Two (2) activities (33.33%) were fully implemented while Four (4) activities (66.67%) were partially implemented."], ["10.", "Securing Uganda\u2019s Natural Resource Base in Protected Areas Project Opinion Unqualified", "\uf0b7 I noted that all the amount of USD 946,168 that was budgeted for in the financial year under review (2021/2022) were received representing 100% performance. \uf0b7 Out of the total available funds for the financial year of USD 946,168, only USD 110,911 was spent by the entity resulting in an unspent balance of USD 835,257 representing an absorption level of 11.7%. \uf0b7 I noted that of the 60 quantified activities worth USD 2,294,046 that were assessed; Thirty-one (31) activities were fully implemented; One (1) activity was partially implemented and Twenty eight (28) activities were not implemented at all."], ["11.", "National Forestry Authority Opinion", "\uf0b7 Out of the approved NTR estimate of UGX 12.88 billion, the Authority collected UGX 12.035Bn billion representing a performance of 93.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 494, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "477", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 494, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved GoU budget of UGX. 36.88 billion, UGX. 25.44 billion (75.3%) was warranted, resulting in a shortfall of UGX11.44 billion (31.02%). Of the total warrants of received during the financial year, UGX. 25.023Bn was spent by the entity resulting in an unspent balance of UGX.0.413Bn representing an absorption level of 98.38%. \uf0b7 Out of the seven (7) outputs that were fully quantified with a total of Sixteen (16) activities budgeted at UGX 34.8 Bn, Seven (7) outputs with nine (9) activities were fully implemented while Seven (7) activities were partially implemented with expenditure totalling t0 UGX 24.61. \uf0b7 I noted that 86 pieces of land whose value could not be established had encumbrances in the form of caveats, court injunctions and encroachment. I further noted that 36 pieces of land on which NFA offices sit did not have land titles, and approximately 241,604 ha (22%) on average of the total area of the CFR of 1,088,430 ha gazetted as forest reserves are encroached with agriculture, settlements, mining among others. \uf0b7 I noted a significant balance of receivables of UGX UGX.9.44Bn at close of the financial year which impacts on the liquidity capacity of the Authority when not collected. \uf0b7 I noted irregularities in management of IT investments including; procurement of systems without NITA-U clearance; E-recruitment module was not optimally utilised was not being utilized; I further noted inefficiencies in ICT governance and lack of ownership of the existing ICT systems among others. \uf0b7 I noted irregularities in land management like irregular allocation of Central Forest Reserves by both the Uganda Land Commission and District Land Boards and encroachment on forest reserves. Uganda Land Commission irregularly issued 19 titles in the Central Forest reserves while the District Land Boards had irregularly issued 26 titles in the in forest reserves. I further noted that some of the titles were later cancelled resulting in a number of court cases."], ["12.", "Uganda National Meteorological Authority (UNMA). Opinion Qualified", "\uf0b7 The Authority collected NTR of UGX 0.392Bn out of the estimated UGX 2.2Bn representing a performance of 17.8%. \uf0b7 Out of the budgeted revenue of UGX.25.755Bn only UGX.18.931Bn (73.5%) was warranted. Of these warrants, UGX. 18.64Bn was absorbed by the Authority leaving unspent balance of UGX 0.29Bn. Of the 9 outputs with 65 fully quantified activities, 2 activities (3%) were fully implemented, 61 activities (93.8%) were partially implemented, while 2 activities (3%) remained unimplemented. \uf0b7 7 of the 9 pieces of the Authority\u2019s land did not have land titles. \uf0b7 The Authority had receivables totalling to UGX.3.13Bn at the closure of the financial year under review. This comprised outstanding of letter credit UGX.699,777,683 and pre-payments totalling to UGX 2,428,702,532 \uf0b7 The Authority collected NTR amounting to UGX 153Mn, however it had not been remitted to the Consolidated Fund by end of the financial year. \uf0b7 I noted that a total of UGX 74Mn transferred to the National Meteorological Training School (NMTS) as subvention was not accounted for by the school."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 495, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved GoU budget of UGX. 36.88 billion, UGX. 25.44 billion (75.3%) was warranted, resulting in a shortfall of UGX11.44 billion (31.02%). Of the total warrants of received during the financial year, UGX. 25.023Bn was spent by the entity resulting in an unspent balance of UGX.0.413Bn representing an absorption level of 98.38%. \uf0b7 Out of the seven (7) outputs that were fully quantified with a total of Sixteen (16) activities budgeted at UGX 34.8 Bn, Seven (7) outputs with nine (9) activities were fully implemented while Seven (7) activities were partially implemented with expenditure totalling t0 UGX 24.61. \uf0b7 I noted that 86 pieces of land whose value could not be established had encumbrances in the form of caveats, court injunctions and encroachment. I further noted that 36 pieces of land on which NFA offices sit did not have land titles, and approximately 241,604 ha (22%) on average of the total area of the CFR of 1,088,430 ha gazetted as forest reserves are encroached with agriculture, settlements, mining among others. \uf0b7 I noted a significant balance of receivables of UGX UGX.9.44Bn at close of the financial year which impacts on the liquidity capacity of the Authority when not collected. \uf0b7 I noted irregularities in management of IT investments including; procurement of systems without NITA-U clearance; E-recruitment module was not optimally utilised was not being utilized; I further noted inefficiencies in ICT governance and lack of ownership of the existing ICT systems among others. \uf0b7 I noted irregularities in land management like irregular allocation of Central Forest Reserves by both the Uganda Land Commission and District Land Boards and encroachment on forest reserves. Uganda Land Commission irregularly issued 19 titles in the Central Forest reserves while the District Land Boards had irregularly issued 26 titles in the in forest reserves. I further noted that some of the titles were later cancelled resulting in a number of court cases."], ["12.", "Uganda National Meteorological Authority (UNMA). Opinion Qualified", "\uf0b7 The Authority collected NTR of UGX 0.392Bn out of the estimated UGX 2.2Bn representing a performance of 17.8%. \uf0b7 Out of the budgeted revenue of UGX.25.755Bn only UGX.18.931Bn (73.5%) was warranted. Of these warrants, UGX. 18.64Bn was absorbed by the Authority leaving unspent balance of UGX 0.29Bn. Of the 9 outputs with 65 fully quantified activities, 2 activities (3%) were fully implemented, 61 activities (93.8%) were partially implemented, while 2 activities (3%) remained unimplemented. \uf0b7 7 of the 9 pieces of the Authority\u2019s land did not have land titles. \uf0b7 The Authority had receivables totalling to UGX.3.13Bn at the closure of the financial year under review. This comprised outstanding of letter credit UGX.699,777,683 and pre-payments totalling to UGX 2,428,702,532 \uf0b7 The Authority collected NTR amounting to UGX 153Mn, however it had not been remitted to the Consolidated Fund by end of the financial year. \uf0b7 I noted that a total of UGX 74Mn transferred to the National Meteorological Training School (NMTS) as subvention was not accounted for by the school."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 495, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "478", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 495, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Authority did not have a fully constituted board, with only 5 of the 6 stipulated members in place. \uf0b7 Three IT valued at UGX 1.2 Bn were not implemented within the required timelines as specified in the inception reports/contracts. There were no specific structures that steer and oversee ICT implementation/governance. In addition, the Authority did not have a business continuity plan.", null], ["13.", "Investment plan preparation grant for the strategic plan for climate resilience. Opinion Unqualified", "\uf0b7 I noted that the project had no approved budget during the financial year under review. I further noted that there was an outstanding balance rolled over from the previous financial year of USD.129,834.39 which was utilised during the F/Y under review (2021/2022). \uf0b7 Out of the total available funds of USD 129,834.39 during the financial year, USD 121,976.08 was spent resulting in an unspent balance of USD. 7,858.31 representing absorption level of 93.95%. \uf0b7 I assessed the implementation of three (03 outputs that had been fully quantified with a total of six (06) activities worth USD 121,976.08 and noted that all the three (3) outputs with six (6) activities and expenditure worth UGX. 0.45Bn were fully implement \uf0b7 Outstanding payables totaling to USD.16,194.21(UGX0.06Bn ) as at the closure of the financial year under review which was 20% reduction from USD.20,772.39(UGX 0.077Bn) recorded in financial year 2020/2021."], ["14.", "Integrated Water Management and Development Project- NWSC  2020/21 Opinion Unqualified", "\uf0b7 No material findings to report."], ["15.", "National Water and Sewerage Corporation- Kampala Water Lake Victoria Water and Sanitation (KW-LV WATSAN I) PROJECT Opinion Unqualified", "\uf0b7 No reportable matter."], ["16.", "National Water and Sewerage Corporation-Kampala Water Lake Victoria Water and Sanitation (KW-LV WATSAN II) \u2013June 2022", "\uf0b7 I noted that whereas the project Package 4B KWTP was completed and handed over to Government and the Defect Liability Periods ended in September 2022 and October 2022 for Katozi and Gaba projects, respectively, there were still outstanding snags in both projects."], ["17.", "National Environment Management Authority (NEMA)", "\uf0b7 The Authority collected NTR of UGX 5.93Bn (66.1%) against the estimated UGX 8.98Bn as projected by Ministry of MOFPED. However, there were no NTR estimates indicated in the statement of appropriation. Out of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 496, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "479", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 496, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "budgeted GoU revenue of UGX 17.88Bn by the Authority, only UGX 14.18Bn was warranted representing performance of 79% of the target. \uf0b7 I noted that out of the total warrants of UGX.14.18Bn received during the financial year, the entity utilized UGX.13.38Bn resulting in un-utilized warrants of UGX.0.8Bn representing an absorption level of 94.4%. \uf0b7 I noted that two (2) outputs with two (2) activities worth UGX 0.25Bn were fully implemented, nine (9) outputs with twelve (12) activities worth UGX 0.93Bn were partially implemented and one output (1) with one (1) activity worth UGX 0.1Bn was not implemented at all. \uf0b7 The Authority accumulated receivables totalling to UGX. 12.08Bn which remained uncollected as at 30thJune 2022. Out of the outstanding amount, UGX10.84bn related to Government institutions while 1.24Bn was from the private sector. \uf0b7 I noted that whereas Section 32 (1) of the National Environment Act, 2019 requires the establishment of the National Environment Fund, I noted that the fund was not operational, and a sum of UGX. 5,933,507,497 was collected and deposited into the Consolidated Fund by Uganda Revenue Authority, thus denying the authority access to statutory funds \uf0b7 I noted that whereas Section 25(1)) of the National Environment Act, 2019 requires the establishment of the National Environment Protection Force and governing Regulations, this was done. The Authority depends on the services of the Environment Police Protection Unit of the Uganda Police Force which faces structural and logistical challenges. \uf0b7"], ["18.", "Irrigation for Climate Resilience Project (ICRP) Opinion Unqualified", "\uf0b7 I noted that out of the project\u2019s budget of USD.4,334,366 for the year under review, USD 3,339,866 (77%) was released resulting in a shortfall of USD. 994,500Bn (23%). \uf0b7 Out of the total available funds for the financial year of USD 9,645,763, USD 339,783.65 was spent by the entity resulting in an unspent balance of USD 9,305,979.35 representing an absorption level of 4%. \uf0b7 I noted that of the 81 quantified activities worth USD 831,947.58 w, Fifteen (15) activities representing 18.5% were fully implemented; Seven (7) activities representing 8.6% were partially implemented, while Fifty nine (59) activities representing 72.8% were not implemented."], ["19.", "Enhancing Resilience of Communities to Climate Change (EURECCCA) Opinion Unqualified", "\uf0b7 I noted that the project had a budget of UGX. 12.56Bn (USD 3,462,844) out of which UGX. 6.11Bn was disbursed resulting in a short fall of UGX 6.45Bn (51.4%). \uf0b7 Out of the total amount available during the financial year, UGX.5.89Bn was spent resulting in an unspent balance of UGX.0.36Bn representing an absorption level of 5.8%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 497, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "budgeted GoU revenue of UGX 17.88Bn by the Authority, only UGX 14.18Bn was warranted representing performance of 79% of the target. \uf0b7 I noted that out of the total warrants of UGX.14.18Bn received during the financial year, the entity utilized UGX.13.38Bn resulting in un-utilized warrants of UGX.0.8Bn representing an absorption level of 94.4%. \uf0b7 I noted that two (2) outputs with two (2) activities worth UGX 0.25Bn were fully implemented, nine (9) outputs with twelve (12) activities worth UGX 0.93Bn were partially implemented and one output (1) with one (1) activity worth UGX 0.1Bn was not implemented at all. \uf0b7 The Authority accumulated receivables totalling to UGX. 12.08Bn which remained uncollected as at 30thJune 2022. Out of the outstanding amount, UGX10.84bn related to Government institutions while 1.24Bn was from the private sector. \uf0b7 I noted that whereas Section 32 (1) of the National Environment Act, 2019 requires the establishment of the National Environment Fund, I noted that the fund was not operational, and a sum of UGX. 5,933,507,497 was collected and deposited into the Consolidated Fund by Uganda Revenue Authority, thus denying the authority access to statutory funds \uf0b7 I noted that whereas Section 25(1)) of the National Environment Act, 2019 requires the establishment of the National Environment Protection Force and governing Regulations, this was done. The Authority depends on the services of the Environment Police Protection Unit of the Uganda Police Force which faces structural and logistical challenges. \uf0b7"], ["18.", "Irrigation for Climate Resilience Project (ICRP) Opinion Unqualified", "\uf0b7 I noted that out of the project\u2019s budget of USD.4,334,366 for the year under review, USD 3,339,866 (77%) was released resulting in a shortfall of USD. 994,500Bn (23%). \uf0b7 Out of the total available funds for the financial year of USD 9,645,763, USD 339,783.65 was spent by the entity resulting in an unspent balance of USD 9,305,979.35 representing an absorption level of 4%. \uf0b7 I noted that of the 81 quantified activities worth USD 831,947.58 w, Fifteen (15) activities representing 18.5% were fully implemented; Seven (7) activities representing 8.6% were partially implemented, while Fifty nine (59) activities representing 72.8% were not implemented."], ["19.", "Enhancing Resilience of Communities to Climate Change (EURECCCA) Opinion Unqualified", "\uf0b7 I noted that the project had a budget of UGX. 12.56Bn (USD 3,462,844) out of which UGX. 6.11Bn was disbursed resulting in a short fall of UGX 6.45Bn (51.4%). \uf0b7 Out of the total amount available during the financial year, UGX.5.89Bn was spent resulting in an unspent balance of UGX.0.36Bn representing an absorption level of 5.8%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 497, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "480", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 497, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed the implementation of ten (10) out of seventeen (17) outputs that had been fully quantified with a total of twenty-six (26) activities worth USD.2,522,858 (UGX 9.15Bn) and noted that; Nine (9) outputs with twenty-four (24) activities and expenditure worth USD 2,366,682 (UGX. 8.58Bn) were partially implemented. Four (4) activities worth USD 352,020 (UGX 1.29Bn) were fully implemented and Twenty (20) activities worth USD 2,009,667 (UGX 7.29Bn) were partially implemented. \uf0b7 One (1) output with two (2) activities and expenditure worth USD 156,171 (UGX 0.57Bn) were not implemented. \uf0b7", null], ["20.", "Nyabyeya Forestry College (NFC) Opinion Unqualified", "\uf0b7 The College budgeted to collect NTR of UGX 0.483Bn during the year under review. Out of this, UGX 0.626Bn was collected, representing a performance of 129.5% of the target.  \uf0b7 The College received UGX 1.49Bn Government support out of the budgeted amount of UGX 2.72Bn, resulting in a shortfall of UGX 1.23Bn. The shortfall represents 45.1% of the approved budget.  \uf0b7 I noted that out of the total available funds of UGX 2.383Bn, a sum of UGX 2.375Bn was spent representing an absorption level of 99.7%. \uf0b7 I noted that seven (7) outputs with nine (9) activities worth UGX 1.44Bn were fully implemented while one (1) output with one (1) activity worth UGX 0.002Bn was partially implemented. \uf0b7 I noted that the College strategic plan was still in draft form as it lacked approval by both the Governing Council and National Planning Authority.  \uf0b7 A review of the approved establishment structure revealed that out of the 83 approved positions, only 46 had been filled leaving 46 positions vacant."], ["21.", "Farm Income Enhancement and Forestry Conservation Project (FIEFOC ). Opinion Unqualified", "\uf0b7 The Project received UGX 52.15Bn (62.5%) against a budgeted amount of UGX 83.43Bn. Given the opening balance of UGX 1.12Bn from previous year, the total project funds available for the year totaled UGX 53.27Bn. \uf0b7 I noted that out of the total available funds of UGX 53.27Bn, a sum of UGX 52.44Bn was spent representing an absorption level of 98.4%. The unspent funds were still held on the Project Bank accounts to continue funding future project activities. \uf0b7 I noted that three (3) outputs with five (5) activities worth UGX 16.34Bn were fully implemented while six (6) outputs with thirty-seven (37) activities worth UGX 34.21Bn were partially implemented. The project fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 498, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "481", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 498, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "implemented twenty-five (25) activities; five (5) activities were partially implemented, while seven (7) activities remained unimplemented. \uf0b7 I noted that the total amount of UGX 2,244,572,384 was due from the Enable Youth Project beneficiaries (Principal \\+ Interest), of which UGX 1,479,980,097 was due by 30/06/2022 in the year under review. However, only UGX 159,827,501 (10.8%) was recovered by 30/06/2022, leaving a balance of UGX 1,320,152,596 outstanding.", null], ["22.", "Northern Uganda Resilience Initiative Project Opinion Unqualified", "\uf0b7 Out of the total rolled over funds of UGX.429,703,797 from the previous financial year, the project spent UGX.428,792,000 (99.7%) leaving an unspent balance of UGX 911,797 at the end of the financial year. \uf0b7 The project did not fully implement all the 16 activities as planned. I noted that 12 (75%) were fully implemented while 4(25%) were partially implemented."], ["23.", "Third National Communication (TNC) Opinion Unqualified", "\uf0b7 Out of the total approved budget of USD 170,174 for the period, USD.140,000 was received representing a performance level of 82.27% of the target. \uf0b7 Out of the total amount of US$178,440.50 available for spending, the project spent US$ 147,196.88 (82.8%) leaving an unspent balance of US$ 31,243.62. \uf0b7 I assessed the implementation of the 80 planned activities under the four components and noted that 36 activities (45%) were fully implemented, 38 activities (47.5%) were partially implemented and 6 activities (7.5%) were not implemented at all."], ["24.", "Water Supply and Sanitation on Refugee Hosting Communities in Northern Uganda Funded by (KFW) Opinion Unqualified", "\uf0b7 I noted that the project received UGX.20.24Bn of the UGX.23.6Bn that had been budgeted for, resulting in a shortfall of UGX.3.36Bn. The shortfall represents 16% of the approved budget. \uf0b7 Out of the total receipts for the financial year of UGX.20.241Bn only UGX.10.016Bn was spent by the entity resulting in an unspent balance of UGX. UGX.10.492Bn representing absorption level of 48.8%. \uf0b7 I assessed the implementation of a sample of two (2) outputs that had been fully quantified with a total of eleven (11) activities worth UGX 10.016Bn and noted that; no outputs was fully implemented while Two (2) outputs with eleven (11) activities worth UGX 10.016Bn were partially implemented. I further noted that out of the eleven (11) activities, the project fully implemented five (5) activities and six (6) activities were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 499, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "482", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 499, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed service delivery and noted that there were delays in project completion which results in delayed benefit of water supply to the intended beneficiaries.", null], ["25.", "Ministry of Water, and Environment (MoWE) Opinion Unqualified", "\uf0b7 The Ministry collected NTR of UGX 1.643Bn (196.1%) against the estimated UGX 0.838Bn as projected by Ministry of MOFPED.  \uf0b7 Out of the budgeted GoU revenue of UGX 536.2Bn by the Ministry, only UGX 456.1Bn was warranted representing performance of 85% of the target. I noted that out of the UGX 456.1 warranted to the Ministry, only UGX 448.2Bn was spent representing an absorption level of 98.3%. Subsequently, the unspent funds amounting to UGX 7.7Bn were swept back to the Consolidated Fund.  \uf0b7 I noted that Forty-six (46) outputs with seventy-three (73) activities worth UGX.259.77Bn were partially implemented. Out of the seventy-three (73) activities, two (2) activities were fully implemented, seventy (70) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 I noted that a register of land owned by the Ministry in different areas was not updated, with some land pieces lacking acreage, cost of acquisition and others lacking dates of acquisition. All the 372 pieces of land were not recorded in the GFMIS fixed asset module. I noted that out of the 372 pieces of land held, 221 pieces do not have land titles. \uf0b7 The entity budgeted to acquire land at a cost of UGX 31.06Bn in the financial years 2018/19-2021/22 but did not indicate the acreage in the Ministerial Policy statements. The Ministry acquired 113 pieces of land measuring 4481.9 hectares of land at UGX 10.39Bn using direct procurement without the approval of the Contracts Committee contrary to Section 85 (2) of the PPDA Act, 2003. I further noted that the said land was acquired without confirmation of funding by the Accounting Officer contrary to Section 59(2) of the PPDA Act 2003.  \uf0b7 The Ministry acquired 113 pieces of land measuring 4481.9 hectares of land at a cost of UGX 10.39Bn without notifying Uganda Land Commission.  \uf0b7 I noted accumulated interest expenditure of UGX. 553.03m resulting from non-payment of VAT and delayed payment. \uf0b7 Out of the approved staff structure of 709 staff, only 370 (52.2%) were filled leaving a staffing deficit of 339 (47.8%) positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 500, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "483", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 500, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed documents relating to the procurement/development of 3 (three) IT systems and noted that the systems are not owned by the entity which increases the risk of exposure to vendor manipulation. I noted that the Ministry has no specific structures that steer and oversee ICT implementation. \uf0b7 The Ministry has no approved IT risk management framework/policy at the entity, and risk register. I also noted that the Ministry has no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 I noted that the Ministry does not prepare all components of financial statements on the system for example the Cash flow statement and Financial statements for donor funded projects but rather, does it off the system using the financial statements templates provided by the Accountant General. \uf0b7 Review of the e-Government Procurement (e-GP) system revealed that the Ministry approved a procurement plan for 1420 procurements estimated at a cost of UGX. 406.77Bn, but none of the procurement was completed on the system. I was not provided with contract management files for contract management files for 3 projects that were sampled for audit review.", null], ["26.", "Building Resilient Communities, Wetland Ecosystems and Associated Catchments in Uganda-Project  Dec 2021 Implemented by MoWE Opinion Unqualified", "\uf0b7 No significant matter to report on."], ["27.", "Enhancing Conjunctive Management of Surface and Groundwater Resources in Selected Transboundary Aquifers  July 2020 to 31 December 2021 Implemented by the Nile Basin Initiative Opinion Unqualified", "\uf0b7 No significant matter to report on."], ["28.", "South Western Cluster Water and Sanitation Project \u2013 NWSC", "\uf0b7 No material issues to report on"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 501, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "484", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 501, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", ""], ["29.", "National Water and Sewerage Corporation (NWSC)  2021 Opinion Unqualified", "\uf0b7 The financial statements under Note 28 include a Financial Asset in form of Trade Receivables. Management has estimated the fair value of the net financial asset receivable to be UGX 159.87 billion as at 30th June 2022. However, I was not provided with a periodic assessment and documentation of the risk and parameters leading to the expected trade loss of UGX.8.47Bn as required under IFRS 9. \uf0b7 I noted incidents where NWSC possessed land that had expired land leases; some titles were yet to be transferred in the company names; some land housing NWSC infrastructure and which was given by other government agencies had no MoUs signed; and some land was encroached on."], ["30.", "Multinational Lakes Edward and Albert Integrated Fisheries and Water Resources Management Project (LEAF) II Opinion Unqualified", "\uf0b7 A total of seven (7) strategic outputs (58.3%) were fully achieved, while 5 outputs were partially achieved and still on-going (41.7%). \uf0b7 Out of the approved budgeted revenue of USD 333,824.97, USD 320,930.55 was realised representing performance of 96% of the target. The project absorbed 99.99% of the total available funds for spending. \uf0b7 Out of the eleven (11) planned activities, ten (10) representing 90.9% were fully implemented; one (1) activity representing 9% was partially implemented. \uf0b7 I assessed five key deliverables (construction of a surveillance station, 3 landing sites, and supply of a research vessel) and noted that they were not undertaken in a timely manner. This was as a result of rising water levels and delays in GoU counterpart funding that affected works."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 502, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", ""], ["29.", "National Water and Sewerage Corporation (NWSC)  2021 Opinion Unqualified", "\uf0b7 The financial statements under Note 28 include a Financial Asset in form of Trade Receivables. Management has estimated the fair value of the net financial asset receivable to be UGX 159.87 billion as at 30th June 2022. However, I was not provided with a periodic assessment and documentation of the risk and parameters leading to the expected trade loss of UGX.8.47Bn as required under IFRS 9. \uf0b7 I noted incidents where NWSC possessed land that had expired land leases; some titles were yet to be transferred in the company names; some land housing NWSC infrastructure and which was given by other government agencies had no MoUs signed; and some land was encroached on."], ["30.", "Multinational Lakes Edward and Albert Integrated Fisheries and Water Resources Management Project (LEAF) II Opinion Unqualified", "\uf0b7 A total of seven (7) strategic outputs (58.3%) were fully achieved, while 5 outputs were partially achieved and still on-going (41.7%). \uf0b7 Out of the approved budgeted revenue of USD 333,824.97, USD 320,930.55 was realised representing performance of 96% of the target. The project absorbed 99.99% of the total available funds for spending. \uf0b7 Out of the eleven (11) planned activities, ten (10) representing 90.9% were fully implemented; one (1) activity representing 9% was partially implemented. \uf0b7 I assessed five key deliverables (construction of a surveillance station, 3 landing sites, and supply of a research vessel) and noted that they were not undertaken in a timely manner. This was as a result of rising water levels and delays in GoU counterpart funding that affected works."], ["", "ENERGY SECTOR", "\uf0b7"], ["1.", "Electricity Regulatory Authority (ERA) 2022/22 Opinion Unqualified", "\uf0b7 I noted that out of the budgeted revenue of UGX 30.432Bn, a sum of UGX.30.046Bn was realised representing a performance of 99%. The received funds were fully absorbed.  \uf0b7 Out of the fifty-two (52) outcomes under the six (6) core focus areas, twenty (20) outcomes had been fully achieved, thirty-one (31) were partially achieved while one (1) outcome under accelerating electricity access was not achieved. Out of a total of 342 activities planned to be implemented, 263 activities (76.9%) were completed, 73 activities (21.3%) were still in progress while 6 activities (1.8%) were not executed. Non-implementation of activities affects achievement of intended service delivery outcomes. \uf0b7 The total staff establishment was at 92 persons and only 63 (68%) positions had been filled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 502, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "485", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 502, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The average annual quality of service performance for the distribution companies, especially those operating in rural areas was 60%, while that of UMEME was 90%. \uf0b7 There are inadequacies in the awareness of the existence of the rebate policy, which has resulted in only two (2) rebate applications being processed, with an expected installed capacity addition of 9.1 MVA. \uf0b7 A review of the management of IT investments revealed inadequacies including; failure to seek clearance from NITA(U) on acquisitions, non-integration of IT systems and applications, lack of a specific structure to steer and oversee ICT implementation, staffing gap and failure by Internal audit to review the ICT systems that produce financial statements.", null], ["2.", "Grid Extension and Reinforcement Project- Ministry of Energy and Minerals Development (MEMD) Opinion Unqualified", "\uf0b7 Out of the budgeted Loan disbursements and GoU funds of USD.1.08Mn and USD.0.053Mn, only USD.0.85Mn and USD 0.044Mn was received, resulting into revenue performance of 78.7% and 83.48% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD.1.549Mn comprising an opening balance of USD.0.655Mn and USD 0.894Mn received during the year, only a total of USD 0.82Mn was utilised during the year, leaving a balance of USD.0.73Mn, representing an absorption rate of only 52.9%. \uf0b7 As at 30th June 2022, 5 years into implementation, it was noted that only USD.2.815Mn (80.4%) had been released to the project of which only USD.2.085Mn (74.1%) had been spent hence putting the overall loan absorption at 59.6% by 30th June 2022. The project was expected to close on 31st October 2022 but has since been granted an extension of up to 30th April 2024. \uf0b7 I noted delays in project implementation with several activities still in progress under; Safeguard Supervision and Monitoring consultant, Consultancy services for Gender Based Violence/Violence against Children, Consultancy services for Social Safeguards specialist and Power Subsector Sector Strengthening."], ["3.", "Hydropower Operations and Maintenance Excellence (HOME) Project Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project Statement of Financial Position included an amount of UGX 17.71 billion, being the Project cash balance as at 31st December 2021. However, management did not open a separate bank account for the project as required by the Grant Agreement (Clause 5.6) and Chapter 13 of UEGCL\u2019s Finance Regulations Manual. Co-mingling of grant funds with other funds makes them susceptible to misuse, and it renders it difficult to easily ascertain the accuracy of the project balances. \uf0b7 In the period under review, I noted that the absorption of budgeted funds was only NOK.2.274m of the budgeted NOK.30.278m, representing a 7.5% absorption level. Low funds absorption leads to delayed implementation of critical project activities, which may hinder project effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 503, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The average annual quality of service performance for the distribution companies, especially those operating in rural areas was 60%, while that of UMEME was 90%. \uf0b7 There are inadequacies in the awareness of the existence of the rebate policy, which has resulted in only two (2) rebate applications being processed, with an expected installed capacity addition of 9.1 MVA. \uf0b7 A review of the management of IT investments revealed inadequacies including; failure to seek clearance from NITA(U) on acquisitions, non-integration of IT systems and applications, lack of a specific structure to steer and oversee ICT implementation, staffing gap and failure by Internal audit to review the ICT systems that produce financial statements.", null], ["2.", "Grid Extension and Reinforcement Project- Ministry of Energy and Minerals Development (MEMD) Opinion Unqualified", "\uf0b7 Out of the budgeted Loan disbursements and GoU funds of USD.1.08Mn and USD.0.053Mn, only USD.0.85Mn and USD 0.044Mn was received, resulting into revenue performance of 78.7% and 83.48% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD.1.549Mn comprising an opening balance of USD.0.655Mn and USD 0.894Mn received during the year, only a total of USD 0.82Mn was utilised during the year, leaving a balance of USD.0.73Mn, representing an absorption rate of only 52.9%. \uf0b7 As at 30th June 2022, 5 years into implementation, it was noted that only USD.2.815Mn (80.4%) had been released to the project of which only USD.2.085Mn (74.1%) had been spent hence putting the overall loan absorption at 59.6% by 30th June 2022. The project was expected to close on 31st October 2022 but has since been granted an extension of up to 30th April 2024. \uf0b7 I noted delays in project implementation with several activities still in progress under; Safeguard Supervision and Monitoring consultant, Consultancy services for Gender Based Violence/Violence against Children, Consultancy services for Social Safeguards specialist and Power Subsector Sector Strengthening."], ["3.", "Hydropower Operations and Maintenance Excellence (HOME) Project Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project Statement of Financial Position included an amount of UGX 17.71 billion, being the Project cash balance as at 31st December 2021. However, management did not open a separate bank account for the project as required by the Grant Agreement (Clause 5.6) and Chapter 13 of UEGCL\u2019s Finance Regulations Manual. Co-mingling of grant funds with other funds makes them susceptible to misuse, and it renders it difficult to easily ascertain the accuracy of the project balances. \uf0b7 In the period under review, I noted that the absorption of budgeted funds was only NOK.2.274m of the budgeted NOK.30.278m, representing a 7.5% absorption level. Low funds absorption leads to delayed implementation of critical project activities, which may hinder project effectiveness."], ["4.", "Fuel Marking Quality Programme (FMQP) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX 9.684Bn out of which, UGX 9.288Bn was realised, resulting in a shortfall of UGX.0.396Bn. The shortfall represents 4.08% of the approved budget. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.2.590Bn and noted that one (1) output with two (2) activities and expenditure worth"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 503, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "486", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 503, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "UGX.1.493Bn were fully implemented. Four (4) outputs with ten (10) activities worth UGX.1.097Bn were partially implemented. \uf0b7 Review of the compliance assessment results of 3,132 fuel stations assessed in Central, Eastern and Western regions against the different clauses of US 947-1:2019 standards revealed that a total of 1,773(57%) of the fuel stations contravened the required standards. \uf0b7 Fuel marking laboratory established in 2009 and as at June 2022, the laboratory had not yet attained ISO accreditation as at June 2022. \uf0b7 I noted that the Programme uses uncertified service providers in conducting the calibration exercise of laboratory equipment. This could lead to equipment breakdown or invalid test results leading to loss of customer confidence. \uf0b7 There are inadequate working and safety conditions at Malaba and Mutukula petroleum laboratories.", null], ["5.", "Energy for Rural Transformation III PSFU Project (ERT III). Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times. \uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure."], ["6.", "Uganda Rural Electricity Access Project (UREAP). Opinion Unqualified", "\uf0b7 I noted that, for the financial year 2021/22 the project had a Budget of UGX.112,283,563,000, out of which UGX.72,711,272,991 was disbursed representing a shortfall 39,572,290,009, which is 35.2% of the Budget. \uf0b7 I also noted that as at 1st July 2021, the project had an opening balance of UGX.564,461,546. During the year UGX. 72,711,272,991 was released, thus leading to total available funds of UGX.73,275,734,537. Out of which, UGX. 71,218,963,281 was utilised representing an absorption level of 97.2%. \uf0b7 I noted that as at 30th June 2022, the Bank had disbursed USD 64.19Million and Euros 9.23Million against the Loan credit facility of USD 100 Million and Grant of Euros 11.205 million representing 64.19% and 82.35%, respectively. I further noted that the deadline for disbursements for the loan funding (project closure) was revised to 31st December, 2023 from 31st December 2020 and that of the grant maintained at 31st December, 2022 after a number of projects lagged behind."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 504, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "UGX.1.493Bn were fully implemented. Four (4) outputs with ten (10) activities worth UGX.1.097Bn were partially implemented. \uf0b7 Review of the compliance assessment results of 3,132 fuel stations assessed in Central, Eastern and Western regions against the different clauses of US 947-1:2019 standards revealed that a total of 1,773(57%) of the fuel stations contravened the required standards. \uf0b7 Fuel marking laboratory established in 2009 and as at June 2022, the laboratory had not yet attained ISO accreditation as at June 2022. \uf0b7 I noted that the Programme uses uncertified service providers in conducting the calibration exercise of laboratory equipment. This could lead to equipment breakdown or invalid test results leading to loss of customer confidence. \uf0b7 There are inadequate working and safety conditions at Malaba and Mutukula petroleum laboratories.", null], ["5.", "Energy for Rural Transformation III PSFU Project (ERT III). Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times. \uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure."], ["6.", "Uganda Rural Electricity Access Project (UREAP). Opinion Unqualified", "\uf0b7 I noted that, for the financial year 2021/22 the project had a Budget of UGX.112,283,563,000, out of which UGX.72,711,272,991 was disbursed representing a shortfall 39,572,290,009, which is 35.2% of the Budget. \uf0b7 I also noted that as at 1st July 2021, the project had an opening balance of UGX.564,461,546. During the year UGX. 72,711,272,991 was released, thus leading to total available funds of UGX.73,275,734,537. Out of which, UGX. 71,218,963,281 was utilised representing an absorption level of 97.2%. \uf0b7 I noted that as at 30th June 2022, the Bank had disbursed USD 64.19Million and Euros 9.23Million against the Loan credit facility of USD 100 Million and Grant of Euros 11.205 million representing 64.19% and 82.35%, respectively. I further noted that the deadline for disbursements for the loan funding (project closure) was revised to 31st December, 2023 from 31st December 2020 and that of the grant maintained at 31st December, 2022 after a number of projects lagged behind."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 504, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "487", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 504, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted delays in implementation of the works and the overall project completion for the lots-1-7 was at 83% and Lots-10-13 at 59.84%. Notably, under Lots 10 and 13, Medium Voltage stringing, and Low Voltage (LV) stringing had not yet commenced and so has customer connections in all the lots. Under Lot 7 Low Voltage Pole erection was at 61% and stringing at 9.9%. \uf0b7 Supplies in the Lot 9A category (supply of pre-paid energy metres) at the time of audit had not yet been delivered due to divergent views and on-going negotiations on the understanding of the technical requirements for the prepaid energy meters between MEMD and the supplier (XJ Group), discussions were yet to be concluded as at year end. \uf0b7 Out of 7 batches submitted by UMEME for connections from supplies under lot 8A and 8B, only batch 1 and 2 had been verified by MEMD causing a delay in the necessary funding for completion of the exercise; A total of 16,518 verified eligible connections had been invoiced by UMEME but not paid for L&T and inspection fees for no pole services amounting to UGX.1,404,030,000 (VAT exclusive).", null], ["7.", "Gulu \u2013 Agago Transmission Line project Opinion Unqualified", "\uf0b7 Out of the budgeted Donor and GoU funds of USD.15.69Mn and USD.1.99Mn, only USD.3.92Mn and USD.0.56Mn was received resulting into revenue performance of 25% and 28% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD. 6.26Mn, only USD.1.38Mn was utilized, leaving a balance of USD.4.88Mn, representing an absorption rate of only 22%. \uf0b7 I noted that UGX 217.34Mn of the prior year outstanding receivables related to funds due from a Contractor, whose contract for construction of PAPs resettlement houses had been terminated. Construction of only 7 houses out of the 17 had commenced. In addition, out of the 472 PAPs set for cash compensations, 463 disclosures had been made representing 98%. Of these, 459 (97%) agreements were obtained from the disclosures, out of which 2 (0.4%) disputes arose, and payments to 455 (96.4%) PAPs were made by year end. \uf0b7 I noted delays in project implementation with; Tower structures at 37.5% against a planned target of 77% and Substations and HPP switchyard station at 17.49% against a planned target of 48.4%. Major Project works such as; Survey, Design, Supply and Installations works had not yet commenced as at 30th June 2022."], ["8.", "Energy for Rural Transformation III (ERT III) \u2013REA Project. Opinion Unqualified", "\uf0b7 I noted that as at 1st July 2021, the Project had an opening balance of UGX 41.24Bn. During the year UGX.86.35Bn was disbursed. The available funds totaled to UGX.127.59Bn, out of which, UGX.62.02Bn was utilized on grid intensification and extension projects and Last Mile Consumer Connections, leaving an unutilized balance of UGX.65.5Bn, representing an absorption level of 51.3%. \uf0b7 I observed that the total amount of credit for the project was USD 143.2 Million (USD 135M IDA Credit and USD 8.2M GEF grant). Of which, USD 116.1 Million relates to REA. By the end of the financial year, the Bank had only disbursed USD 76.9 Million, representing 66% of the total credit to REA. \uf0b7 I noted that Fast Track 1 Kiganda-Mile 16 was completed and commissioned on 5th February, 2021, while Fast track 2 Ruhumba-Kashwa was completed and commissioned on 28th August 2021. The Projects were handed over"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 505, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted delays in implementation of the works and the overall project completion for the lots-1-7 was at 83% and Lots-10-13 at 59.84%. Notably, under Lots 10 and 13, Medium Voltage stringing, and Low Voltage (LV) stringing had not yet commenced and so has customer connections in all the lots. Under Lot 7 Low Voltage Pole erection was at 61% and stringing at 9.9%. \uf0b7 Supplies in the Lot 9A category (supply of pre-paid energy metres) at the time of audit had not yet been delivered due to divergent views and on-going negotiations on the understanding of the technical requirements for the prepaid energy meters between MEMD and the supplier (XJ Group), discussions were yet to be concluded as at year end. \uf0b7 Out of 7 batches submitted by UMEME for connections from supplies under lot 8A and 8B, only batch 1 and 2 had been verified by MEMD causing a delay in the necessary funding for completion of the exercise; A total of 16,518 verified eligible connections had been invoiced by UMEME but not paid for L&T and inspection fees for no pole services amounting to UGX.1,404,030,000 (VAT exclusive).", null], ["7.", "Gulu \u2013 Agago Transmission Line project Opinion Unqualified", "\uf0b7 Out of the budgeted Donor and GoU funds of USD.15.69Mn and USD.1.99Mn, only USD.3.92Mn and USD.0.56Mn was received resulting into revenue performance of 25% and 28% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD. 6.26Mn, only USD.1.38Mn was utilized, leaving a balance of USD.4.88Mn, representing an absorption rate of only 22%. \uf0b7 I noted that UGX 217.34Mn of the prior year outstanding receivables related to funds due from a Contractor, whose contract for construction of PAPs resettlement houses had been terminated. Construction of only 7 houses out of the 17 had commenced. In addition, out of the 472 PAPs set for cash compensations, 463 disclosures had been made representing 98%. Of these, 459 (97%) agreements were obtained from the disclosures, out of which 2 (0.4%) disputes arose, and payments to 455 (96.4%) PAPs were made by year end. \uf0b7 I noted delays in project implementation with; Tower structures at 37.5% against a planned target of 77% and Substations and HPP switchyard station at 17.49% against a planned target of 48.4%. Major Project works such as; Survey, Design, Supply and Installations works had not yet commenced as at 30th June 2022."], ["8.", "Energy for Rural Transformation III (ERT III) \u2013REA Project. Opinion Unqualified", "\uf0b7 I noted that as at 1st July 2021, the Project had an opening balance of UGX 41.24Bn. During the year UGX.86.35Bn was disbursed. The available funds totaled to UGX.127.59Bn, out of which, UGX.62.02Bn was utilized on grid intensification and extension projects and Last Mile Consumer Connections, leaving an unutilized balance of UGX.65.5Bn, representing an absorption level of 51.3%. \uf0b7 I observed that the total amount of credit for the project was USD 143.2 Million (USD 135M IDA Credit and USD 8.2M GEF grant). Of which, USD 116.1 Million relates to REA. By the end of the financial year, the Bank had only disbursed USD 76.9 Million, representing 66% of the total credit to REA. \uf0b7 I noted that Fast Track 1 Kiganda-Mile 16 was completed and commissioned on 5th February, 2021, while Fast track 2 Ruhumba-Kashwa was completed and commissioned on 28th August 2021. The Projects were handed over"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 505, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "488", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 505, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "to respective utilities for operation and maintenance. However, there are outstanding PAPs under these projects that have not been identified and paid. The compensatory funds lie on an escrow account \uf0b7 I noted that Fast Track 3&4 Line contracts were signed on January 2020, and were expected to be completed within 15 months. However, although the commissioning dates had been extended to 25th/Sept/2022 and 27th/Aug/2022 for lines 3 and 4 respectively, by October 2022, both lines had not yet been commissioned. \uf0b7 I noted that Lines 11-21 under lots B, C and D experienced delays and compensation of PAPs was cited as the major reason for delayed erection of poles and line stringing. Particularly, none of the PAPs under the rerouted line 18 had been compensated although the valuation report had been submitted to the CGV. \uf0b7 I noted that the schemes under grid intensification and associated connections were largely delayed due to to delays in compensation of PAPs as well as non-conformance of the transformers to the approved specification at the time of Factory Acceptance Tests under Umeme Scheme, Batch 1. \uf0b7 To-date, out of 48,152 PAPs approved for compensation, only 34,722 PAPs have been paid. Out of the approved compensation amount of UGX.34,207,862,587, only UGX. 23,138,699,477 was paid leaving a balance of UGX.11,069,163,110 as the outstanding compensation amount.", null], ["9.", "Masaka-Mbarara Transmission Line and extension of substations project Opinion Unqualified", "\uf0b7 Out of the budgeted GoU funds and Loan disbursements of USD 3.40Mn and USD 1.71Mn, respectively, only USD 1.01Mn was received under GOU. There were no donor funds received due to low absorption capacity of the donor funding, resulting into revenue performance of only 29.8%. \uf0b7 I noted that out of the available funds for the year totalling to USD 15.66Mn, only USD 9.07Mn was utilized, leaving a balance of USD 6.59Mn, representing an absorption rate of only 58%. \uf0b7 I noted that implementation of the project was lagging behind the planned timelines, notably the construction had not commenced as planned. \uf0b7 I noted delays and challenges in implementation of RAP. Out of 2,654 PAPs approved for compensation, only 847 PAPs had been paid, leaving 1,807 (32%) PAPs not paid. . I further noted that out of the 2,654 PAPs, 1,704 disclosures had been made representing 64% and 1,617 (61%) agreements were obtained from disclosures."], ["10.", "Uganda National Refinery Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 506, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "to respective utilities for operation and maintenance. However, there are outstanding PAPs under these projects that have not been identified and paid. The compensatory funds lie on an escrow account \uf0b7 I noted that Fast Track 3&4 Line contracts were signed on January 2020, and were expected to be completed within 15 months. However, although the commissioning dates had been extended to 25th/Sept/2022 and 27th/Aug/2022 for lines 3 and 4 respectively, by October 2022, both lines had not yet been commissioned. \uf0b7 I noted that Lines 11-21 under lots B, C and D experienced delays and compensation of PAPs was cited as the major reason for delayed erection of poles and line stringing. Particularly, none of the PAPs under the rerouted line 18 had been compensated although the valuation report had been submitted to the CGV. \uf0b7 I noted that the schemes under grid intensification and associated connections were largely delayed due to to delays in compensation of PAPs as well as non-conformance of the transformers to the approved specification at the time of Factory Acceptance Tests under Umeme Scheme, Batch 1. \uf0b7 To-date, out of 48,152 PAPs approved for compensation, only 34,722 PAPs have been paid. Out of the approved compensation amount of UGX.34,207,862,587, only UGX. 23,138,699,477 was paid leaving a balance of UGX.11,069,163,110 as the outstanding compensation amount.", null], ["9.", "Masaka-Mbarara Transmission Line and extension of substations project Opinion Unqualified", "\uf0b7 Out of the budgeted GoU funds and Loan disbursements of USD 3.40Mn and USD 1.71Mn, respectively, only USD 1.01Mn was received under GOU. There were no donor funds received due to low absorption capacity of the donor funding, resulting into revenue performance of only 29.8%. \uf0b7 I noted that out of the available funds for the year totalling to USD 15.66Mn, only USD 9.07Mn was utilized, leaving a balance of USD 6.59Mn, representing an absorption rate of only 58%. \uf0b7 I noted that implementation of the project was lagging behind the planned timelines, notably the construction had not commenced as planned. \uf0b7 I noted delays and challenges in implementation of RAP. Out of 2,654 PAPs approved for compensation, only 847 PAPs had been paid, leaving 1,807 (32%) PAPs not paid. . I further noted that out of the 2,654 PAPs, 1,704 disclosures had been made representing 64% and 1,617 (61%) agreements were obtained from disclosures."], ["10.", "Uganda National Refinery Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 506, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "489", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 506, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11.", "Kampala Metropolitan Transmission System Improvement Project. Opinion Unqualified", "\uf0b7 I noted under Donor funding that the Entity budgeted to receive USD 585,915, out of which USD.127,317.33 was released, resulting in a shortfall of USD 458,597.66 representing 78% of the Budget. Under Gou Funding USD. 1,900,000 was budgeted, Out of which USD. 1,047,848.46 was released, resulting in a shortfall of USD 852,151.5 representing 45% of the Budget. \uf0b7 Out of the available funds of USD.7,628,745.3 for the period under review, USD 2,409,128.47 was utilised, leaving a balance of USD. 5,219,616.83, representing an absorption rate of 31.5%. \uf0b7 There are significant delays in project implementation. The initial project completion date was February 2022. However, by November 2022, UETCL was still undertaking the procurement process of the EPC contractor. \uf0b7 Out of 129 Project Affected Persons (PAPs), 115 (89%) had been compensated"], ["12.", "Strengthening Management of Oil and Gas Sector in Uganda Programme (SMOGU)", "\uf0b7 The Programme budgeted to receive USD 738,078 for the period under review, and only USD 551,358.46 was realized representing, 75% of the budget. \uf0b7 During the financial year, USD 551,358.46 was available for spending on the Local account, out of which, USD 429,604 was spent by the project resulting in an unspent balance of USD 121,754.46, representing an absorption level of 77.9%. \uf0b7 The counterpart funding for the program from GoU amounting to MNOK 12,401. (USD 1.256 Million) was not realized."], ["13.", "Petroleum Authority of Uganda (PAU). Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.22Bn out of which UGX. 55.22Bn was warranted, resulting in a shortfall of UGX. 10Bn. The shortfall represents 15.3% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX. 55.22Bn, only UGX.54.68Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn, representing an absorption level of 99.02%. \uf0b7 I noted that of the 7 quantified activities worth UGX.27.59Bn assessed; none of the activities was fully implemented, 37 activities representing 94.87% were partially implemented, while 2 activities representing 5.13% were not implemented. \uf0b7 I noted that out of 277 total staff establishment, only 202 (73%) positions had been filled, leaving 75 (27%) positions still vacant. This adversely affects the implementation of the Authorities Operations. \uf0b7 I noted during the review of the ICT investment that the Authority had total warrants for the financial years for IT investment of UGX. 13.111Bn and only UGX. 12.611Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn representing an absorption level of 96%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 507, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["11.", "Kampala Metropolitan Transmission System Improvement Project. Opinion Unqualified", "\uf0b7 I noted under Donor funding that the Entity budgeted to receive USD 585,915, out of which USD.127,317.33 was released, resulting in a shortfall of USD 458,597.66 representing 78% of the Budget. Under Gou Funding USD. 1,900,000 was budgeted, Out of which USD. 1,047,848.46 was released, resulting in a shortfall of USD 852,151.5 representing 45% of the Budget. \uf0b7 Out of the available funds of USD.7,628,745.3 for the period under review, USD 2,409,128.47 was utilised, leaving a balance of USD. 5,219,616.83, representing an absorption rate of 31.5%. \uf0b7 There are significant delays in project implementation. The initial project completion date was February 2022. However, by November 2022, UETCL was still undertaking the procurement process of the EPC contractor. \uf0b7 Out of 129 Project Affected Persons (PAPs), 115 (89%) had been compensated"], ["12.", "Strengthening Management of Oil and Gas Sector in Uganda Programme (SMOGU)", "\uf0b7 The Programme budgeted to receive USD 738,078 for the period under review, and only USD 551,358.46 was realized representing, 75% of the budget. \uf0b7 During the financial year, USD 551,358.46 was available for spending on the Local account, out of which, USD 429,604 was spent by the project resulting in an unspent balance of USD 121,754.46, representing an absorption level of 77.9%. \uf0b7 The counterpart funding for the program from GoU amounting to MNOK 12,401. (USD 1.256 Million) was not realized."], ["13.", "Petroleum Authority of Uganda (PAU). Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.22Bn out of which UGX. 55.22Bn was warranted, resulting in a shortfall of UGX. 10Bn. The shortfall represents 15.3% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX. 55.22Bn, only UGX.54.68Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn, representing an absorption level of 99.02%. \uf0b7 I noted that of the 7 quantified activities worth UGX.27.59Bn assessed; none of the activities was fully implemented, 37 activities representing 94.87% were partially implemented, while 2 activities representing 5.13% were not implemented. \uf0b7 I noted that out of 277 total staff establishment, only 202 (73%) positions had been filled, leaving 75 (27%) positions still vacant. This adversely affects the implementation of the Authorities Operations. \uf0b7 I noted during the review of the ICT investment that the Authority had total warrants for the financial years for IT investment of UGX. 13.111Bn and only UGX. 12.611Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn representing an absorption level of 96%."], ["14.", "Grid Expansion and Reinforcement Project (GERP)-UETCL.", "\uf0b7 Out of the budgeted Donor and GoU funds of USD. 30,311,916 and USD 714,286, only USD. 25,773,250 and USD 216,497 was received resulting into revenue performance of 85% and 30% respectively."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 507, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "490", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 507, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I noted that out of the total available funds for the year of USD. 54,992,890, only USD. 16,203,439 was utilized, leaving a balance of USD. 38,789,451, representing an absorption rate of only 29.4%. \uf0b7 Out of the total amount of credit for the Project of USD 127.3 Million (USD 100M IDA Credit and USD 27.3M GoU counterpart funding), only USD 55,230,250 (55.2%) and USD 8,161,920 (28.8%) had been disbursed under IDA funds and GOU funds respectively. \uf0b7 Out of the annual target of 95% progress, under Lot 1; -Construction of 132kv Double Circuit Transmission Lines, only 68% was achieved. Out of the annual target of 99% progress under Lot 2- construction of Substations, only 56.8% was achieved. \uf0b7 Out of 3,364 identified PAPs under Kole-Gulu-Nebbi-Arua Section, only 2,952 (87.8%) had been compensated. Significant delays were noted under the Arua Section, out of 633 PAPs, 160 (25%) had not been compensated under the Arua section, while out of 2,351 under Gulu-Nebbi-Arua Section, payment to 386 PAPs (17%) remained outstanding. Construction of PAP houses was yet to be completed."], ["15.", "Uganda Petroleum Fund (UPF). Opinion Unqualified", "\uf0b7 During the year, funds amounting to UGX.10,945,470,241 were not transferred by Uganda Revenue Authority to the Petroleum fund account Contrary to Section 56 (2) and (3) of the PFMA, 2015. This affects timely disbursement of funds to the Consolidated Fund. \uf0b7 I noted that, funds were neither appropriated nor transferred to the Reserve despite the establishment of the Petroleum Revenue Investment framework/Policy. The net cash and bank balance on the Fund of UGX.110,238,744,342, as at June 30th 2022, remained unutilized. \uf0b7 I noted that the Investment Advisory Committee to the Minister was faced with challenges of inadequate funding of its planned activities. Activities such as benchmarking with oil producing countries and some trainings, among others, were not undertaken"], ["16.", "Uganda Electricity Generation Company Limited (UEGCL) Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.259.3Bn, the Company realized UGX.210.9 Billion representing a performance of 81.4% of the target.  \uf0b7 Un \u2013 implemented activities/Projects of UGX. 522,000,000 under Nyagak III HPP \uf0b7 Delayed implementation of projects of Isimba HPP at 99.5% completion, Karuma HPP at 96.7%, Muzizi HPP at 55.4%, Nyagak HPP at 82.6% \uf0b7 Out of the total funds available in the year of the Norwegian Grant of UGX. 20,116,425,000, only UGX 1,395,157,000, was spent resulting into an under absorption of UGX. 17,653,567,000. The company returned UGX 1,067,701,350 in the year under review relating to previous activities not undertaken."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 508, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I noted that out of the total available funds for the year of USD. 54,992,890, only USD. 16,203,439 was utilized, leaving a balance of USD. 38,789,451, representing an absorption rate of only 29.4%. \uf0b7 Out of the total amount of credit for the Project of USD 127.3 Million (USD 100M IDA Credit and USD 27.3M GoU counterpart funding), only USD 55,230,250 (55.2%) and USD 8,161,920 (28.8%) had been disbursed under IDA funds and GOU funds respectively. \uf0b7 Out of the annual target of 95% progress, under Lot 1; -Construction of 132kv Double Circuit Transmission Lines, only 68% was achieved. Out of the annual target of 99% progress under Lot 2- construction of Substations, only 56.8% was achieved. \uf0b7 Out of 3,364 identified PAPs under Kole-Gulu-Nebbi-Arua Section, only 2,952 (87.8%) had been compensated. Significant delays were noted under the Arua Section, out of 633 PAPs, 160 (25%) had not been compensated under the Arua section, while out of 2,351 under Gulu-Nebbi-Arua Section, payment to 386 PAPs (17%) remained outstanding. Construction of PAP houses was yet to be completed."], ["15.", "Uganda Petroleum Fund (UPF). Opinion Unqualified", "\uf0b7 During the year, funds amounting to UGX.10,945,470,241 were not transferred by Uganda Revenue Authority to the Petroleum fund account Contrary to Section 56 (2) and (3) of the PFMA, 2015. This affects timely disbursement of funds to the Consolidated Fund. \uf0b7 I noted that, funds were neither appropriated nor transferred to the Reserve despite the establishment of the Petroleum Revenue Investment framework/Policy. The net cash and bank balance on the Fund of UGX.110,238,744,342, as at June 30th 2022, remained unutilized. \uf0b7 I noted that the Investment Advisory Committee to the Minister was faced with challenges of inadequate funding of its planned activities. Activities such as benchmarking with oil producing countries and some trainings, among others, were not undertaken"], ["16.", "Uganda Electricity Generation Company Limited (UEGCL) Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.259.3Bn, the Company realized UGX.210.9 Billion representing a performance of 81.4% of the target.  \uf0b7 Un \u2013 implemented activities/Projects of UGX. 522,000,000 under Nyagak III HPP \uf0b7 Delayed implementation of projects of Isimba HPP at 99.5% completion, Karuma HPP at 96.7%, Muzizi HPP at 55.4%, Nyagak HPP at 82.6% \uf0b7 Out of the total funds available in the year of the Norwegian Grant of UGX. 20,116,425,000, only UGX 1,395,157,000, was spent resulting into an under absorption of UGX. 17,653,567,000. The company returned UGX 1,067,701,350 in the year under review relating to previous activities not undertaken."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 508, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "491", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 508, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Long outstanding Payables of UGX 985,000,000 relating to penal interest charged by URA, resulting from late payment of WHT on consultancy services for the period 2001-2009.  \uf0b7 Delayed commissioning of Karuma Dam, completion date was extended to 22nd January 2023, resulting in a delay of 3 years and 6 months from the initial planned completion date.  \uf0b7 Non-conformances (NC) in relation to electrical, mechanical and civil works components that required rectification before commissioning of the Karuma dam.  \uf0b7 Delayed completion of Project snags at Isimba HPP. The Defects Liability Period was extended from 1st April 2022 to 30th September 2022  \uf0b7 Pending activities after Final Loan draw down for Isimba HPP. Although, the final loan drawdown date was 21st December 2021, certain activities were outstanding, for instance; the floating boom installation and access road construction. \uf0b7 Damaged equipment after the flooding of Isimba HPP. The Company spent UGX 1.3Bn to fix the damage, but other repairs and replacements were yet to be undertaken. The flooding was attributed to the contractor\u2019s failure to fix all the snags. \uf0b7 Revenue loss due to Irregular Energy Billing at Isimba HPP: UGX 56 Billion. This is because the Company bills energy sold and not the available capacity. \uf0b7 Payments to owner\u2019s Engineer Isimba HPP: UGX. 1,494,332,008, resulting from delay in completion of rectifications by contractor \uf0b7 Rehabilitation of the Nalubaale \u2013 Kiira hydropower plants. I noted that with concern the withdrawal of KfW from the funding of the proposed rehabilitation of the Nalubaale \u2013 Kiira hydropower plants \uf0b7 Expired final drawdown period of KfW Loan worth Euros 40 Million for Muzizi HPP (44.7MW) of 30th December, 2021, without any evidence availed to confirm that the entity applied for an extension from the lender in regard to extending the final drawdown date.", null], ["17.", "Mutundwe-Entebbe 132kv Double Circuit Transimssion Line Project - UETCL  June 2021 Opinion Unqualified", "\uf0b7 I noted that a total of 79 land titles that project affected persons handed over to UETCL were physically missing from the UETCL archives. \uf0b7 I noted delays in transfer of land titles, out of 346 titles received from PAPs only 3 were processed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 509, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "492", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 509, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 I noted that whereas the compensation process started in December 2015, as at 30 June 2021, out of 1,053 project affected persons, only 880 had been compensated"], ["18.", "Uganda Electricity Distribution Company- UEDCL Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.89.35Bn, the Company realized UGX.73.32 Billion representing a performance of 82% of the target. \uf0b7 Out of the total receipts of UGX 73.32Bn, only UGX 66.091Bn was absorbed representing absorption rate of 90%. \uf0b7 Out of the one hundred (100) key initiatives implemented under six (6) sampled departments and Units ,47(47%) tasks had been fully implemented, 45(45%) were partially implemented while 7(7%) were not implemented during the year. \uf0b7 I noted outstanding receivables for energy bills by Government entities of UGX. 68,333,895,572, and this resulted into withdrawal of the sum from the escrow Account. \uf0b7 The Company had recognized payables of UGX 9.258 arising from Power Evacuation Losses stemming from absence of adequate and appropriate transmission lines to evacuate generated electricity from Kikagati, Nkusi, Mpanga and Siti Power Plants. \uf0b7 I noted delays in connection of New Service Customers within the stipulated timelines and several Faulty Meter Complaints from customers. The delays ranged between 10 to 500 days."], ["19.", "Uganda National Oil Company Opinion Unqualified", "\uf0b7 The entity budgeted to receive funding from government and internally generated resources amounting to UGX 130.67Bn, out of which UGX 48.29Bn was received, representing a budget performance of only 37%, it was also noted that the funding gap was majorly from less Gou funds warranted. \uf0b7 Out of the total budget of UGX. 129.10Bn expected to be funded by government, only 46.59Bn was actually received, creating a funding gap of UGX. 93.16Bn. \uf0b7 Out of the received government funds, UGX. 35.93Bn was actually spent, representing an absorption level of 77% and an expenditure \uf0b7 I noted that annual work plans are not harmonized with the budget estimates, and as a result the work plan and activity performance are monitored separately and are not quantified. It is difficult to harmonize funds spent in relation to budget, work plans and actual performance. \uf0b7 I noted that out of the twenty-four (24) KPI\u2019s sampled under the four (4) core focus areas and fifteen (15) objectives, thirteen (13) KPI\u2019s had been fully achieved, nine (9) were partially achieved while two (2) KPI\u2019s under Maximize Shareholder Value and increasing profitability were not achieved as summarized in the tables below."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 510, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 I noted that whereas the compensation process started in December 2015, as at 30 June 2021, out of 1,053 project affected persons, only 880 had been compensated"], ["18.", "Uganda Electricity Distribution Company- UEDCL Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.89.35Bn, the Company realized UGX.73.32 Billion representing a performance of 82% of the target. \uf0b7 Out of the total receipts of UGX 73.32Bn, only UGX 66.091Bn was absorbed representing absorption rate of 90%. \uf0b7 Out of the one hundred (100) key initiatives implemented under six (6) sampled departments and Units ,47(47%) tasks had been fully implemented, 45(45%) were partially implemented while 7(7%) were not implemented during the year. \uf0b7 I noted outstanding receivables for energy bills by Government entities of UGX. 68,333,895,572, and this resulted into withdrawal of the sum from the escrow Account. \uf0b7 The Company had recognized payables of UGX 9.258 arising from Power Evacuation Losses stemming from absence of adequate and appropriate transmission lines to evacuate generated electricity from Kikagati, Nkusi, Mpanga and Siti Power Plants. \uf0b7 I noted delays in connection of New Service Customers within the stipulated timelines and several Faulty Meter Complaints from customers. The delays ranged between 10 to 500 days."], ["19.", "Uganda National Oil Company Opinion Unqualified", "\uf0b7 The entity budgeted to receive funding from government and internally generated resources amounting to UGX 130.67Bn, out of which UGX 48.29Bn was received, representing a budget performance of only 37%, it was also noted that the funding gap was majorly from less Gou funds warranted. \uf0b7 Out of the total budget of UGX. 129.10Bn expected to be funded by government, only 46.59Bn was actually received, creating a funding gap of UGX. 93.16Bn. \uf0b7 Out of the received government funds, UGX. 35.93Bn was actually spent, representing an absorption level of 77% and an expenditure \uf0b7 I noted that annual work plans are not harmonized with the budget estimates, and as a result the work plan and activity performance are monitored separately and are not quantified. It is difficult to harmonize funds spent in relation to budget, work plans and actual performance. \uf0b7 I noted that out of the twenty-four (24) KPI\u2019s sampled under the four (4) core focus areas and fifteen (15) objectives, thirteen (13) KPI\u2019s had been fully achieved, nine (9) were partially achieved while two (2) KPI\u2019s under Maximize Shareholder Value and increasing profitability were not achieved as summarized in the tables below."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 510, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "493", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 510, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of the Land held by the entity revealed that the entity did not have Land titles for two (2) pieces of land measuring approximately 2,221.839 hectares. \uf0b7 I noted through land inspection, document review and inquiries with management that Plot 7 in Namuwabula Estate Mpigi District measuring approximately 121 hectares (5.4%) out of the total entity land measuring of 2,223.339 hectares had encumbrances in the form of encroachment and was not utilized by the entity at the time of Audit. \uf0b7 I noted that the implementation of key interventions under the UNOC Flagship Projects is behind schedule. These activities include construction under the EACOP Project, the Refinery Project, Kabaale Industrial Park, construction of the oil Jetty and Pipeline at JST, as well as undertaking the Engineering Procurement and Construction activities at the Kampala Storage Terminal. \uf0b7 A review of the approved structure and the staff list revealed that out of the 261 approved posts for the company, only 114 (44%) were filled leaving 145 (56%) posts vacant. \uf0b7 Internal Audit did not review the ICT systems that produce financial statements. There is a risk that internal control weaknesses related to ICT system may not be detected timely.", null], ["20.", "Uganda Refinery Holding Company Ltd Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."], ["21.", "Uganda Electricity Transmission Company Limited (UETCL)  2021/22 Opinion Unqualified", "\uf0b7 Out of the budgeted Tariff revenue and GoU funding of UGX.1.447Tn and UGX.85.46 Bn respectively, UGX.1.546Tn and UGX.28.186 Bn was realised, respectively, representing a performance of 6.85% surplus above the Tariff Budget target and a budget shortfall of 67% under GoU Funding. \uf0b7 I sampled twelve (12) activities under two (2) projects worth UGX.76.173Bn and three (3) activities under the key performance indicators (KPIs) for the FY 2021/22. I noted that two (2) projects and nine (9) activities in relation to construction works were partially implemented while one activity in regards to Karuma project was not implemented. \uf0b7 Included under Note 23, trade and other receivables is an amount of UGX.647 Bn, relating to trade receivables. UGX. 88.8Bn relates to outstanding energy sales for the period which was over 90 days over due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 511, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A review of the Land held by the entity revealed that the entity did not have Land titles for two (2) pieces of land measuring approximately 2,221.839 hectares. \uf0b7 I noted through land inspection, document review and inquiries with management that Plot 7 in Namuwabula Estate Mpigi District measuring approximately 121 hectares (5.4%) out of the total entity land measuring of 2,223.339 hectares had encumbrances in the form of encroachment and was not utilized by the entity at the time of Audit. \uf0b7 I noted that the implementation of key interventions under the UNOC Flagship Projects is behind schedule. These activities include construction under the EACOP Project, the Refinery Project, Kabaale Industrial Park, construction of the oil Jetty and Pipeline at JST, as well as undertaking the Engineering Procurement and Construction activities at the Kampala Storage Terminal. \uf0b7 A review of the approved structure and the staff list revealed that out of the 261 approved posts for the company, only 114 (44%) were filled leaving 145 (56%) posts vacant. \uf0b7 Internal Audit did not review the ICT systems that produce financial statements. There is a risk that internal control weaknesses related to ICT system may not be detected timely.", null], ["20.", "Uganda Refinery Holding Company Ltd Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."], ["21.", "Uganda Electricity Transmission Company Limited (UETCL)  2021/22 Opinion Unqualified", "\uf0b7 Out of the budgeted Tariff revenue and GoU funding of UGX.1.447Tn and UGX.85.46 Bn respectively, UGX.1.546Tn and UGX.28.186 Bn was realised, respectively, representing a performance of 6.85% surplus above the Tariff Budget target and a budget shortfall of 67% under GoU Funding. \uf0b7 I sampled twelve (12) activities under two (2) projects worth UGX.76.173Bn and three (3) activities under the key performance indicators (KPIs) for the FY 2021/22. I noted that two (2) projects and nine (9) activities in relation to construction works were partially implemented while one activity in regards to Karuma project was not implemented. \uf0b7 Included under Note 23, trade and other receivables is an amount of UGX.647 Bn, relating to trade receivables. UGX. 88.8Bn relates to outstanding energy sales for the period which was over 90 days over due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 511, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "494", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 511, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the staff structure of 491 staff only 357 positions were filled, resulting in a staffing gap of 134 (27%) of the staff structure. \uf0b7 I noted that UETCL o the Rural Electrification Fund evacuates power over weak third-party grids, The entity relies on 33KV infrastructure of UEDCL, REA and UMEME as wheelers, to evacuate power. The lines are faced with various faults and outages making it unreliable. I further noted that there were no formal wheeling agreements imposing duties and obligations for the third-party wheelers. \uf0b7 I noted non-remittance of the 5% Rural Electrification Levy by UETCL, amounting to UGX.131,958,754,535, contray to the electricity (establishment and management of Rural electrification fund) instrument No. 75 of 2001 and instrument number 29 of 2021. \uf0b7 I noted termination of the contract for the construction of houses for Project Affected Persons, due to submission of false extensions of advance payment guarantee by contractors amounting to UGX. 256,455,705 and performance bond guarantee amounting to UGX. 128,227,852. \uf0b7 The progress of execution of work by the new contractor under LOT A (Uganda- Kenya Overhead transmission line) was at only 30%, 60% of the works were affected by court injunctions and 10% by failure to procure materials to cover the vandalized sections. \uf0b7 I noted cases of increased vandalism of UETCL\u2019s installations specifically the transmission lines and substations. The theft of Capacitor banks at Namanve substation, the theft of copper cables at Queen\u2019s way substation, theft of transformer oil from the Soroti substation tower vandalism at NELSAP and many others, resulted in a Loss of UGX. 184,206,894 \uf0b7 The ICT systems such as Sun system, Payroll System, Geographical Information System and Budget Information System were not properly integrated to enable sharing of information.", null], ["22.", "National Pipeline Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 10.43Bn, out of which UGX 6.29Bn was availed, resulting in a shortfall of UGX 4.14Bn which represents 39.6% of the budget. \uf0b7 I noted that the consortium managing the Jinja Storage Tanks had expressed challenges in the stocking of the expected twelve (12) Million litres as the minimum National Strategic Reserve and has since communicated its intention to opt out of the JV partnership in FY 2022/23. \uf0b7 I noted that the construction of an oil jetty and connecting pipeline to Jinja Storage Tanks had not commenced, as expected. \uf0b7 I noted that the Company was unable to secure a Joint Venture Partner for the planned Engineering, Procurement and Construction (EPC) of the Kampala Storage Terminal. As a result, the activities under the Terminal were not undertaken as planned."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 512, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the staff structure of 491 staff only 357 positions were filled, resulting in a staffing gap of 134 (27%) of the staff structure. \uf0b7 I noted that UETCL o the Rural Electrification Fund evacuates power over weak third-party grids, The entity relies on 33KV infrastructure of UEDCL, REA and UMEME as wheelers, to evacuate power. The lines are faced with various faults and outages making it unreliable. I further noted that there were no formal wheeling agreements imposing duties and obligations for the third-party wheelers. \uf0b7 I noted non-remittance of the 5% Rural Electrification Levy by UETCL, amounting to UGX.131,958,754,535, contray to the electricity (establishment and management of Rural electrification fund) instrument No. 75 of 2001 and instrument number 29 of 2021. \uf0b7 I noted termination of the contract for the construction of houses for Project Affected Persons, due to submission of false extensions of advance payment guarantee by contractors amounting to UGX. 256,455,705 and performance bond guarantee amounting to UGX. 128,227,852. \uf0b7 The progress of execution of work by the new contractor under LOT A (Uganda- Kenya Overhead transmission line) was at only 30%, 60% of the works were affected by court injunctions and 10% by failure to procure materials to cover the vandalized sections. \uf0b7 I noted cases of increased vandalism of UETCL\u2019s installations specifically the transmission lines and substations. The theft of Capacitor banks at Namanve substation, the theft of copper cables at Queen\u2019s way substation, theft of transformer oil from the Soroti substation tower vandalism at NELSAP and many others, resulted in a Loss of UGX. 184,206,894 \uf0b7 The ICT systems such as Sun system, Payroll System, Geographical Information System and Budget Information System were not properly integrated to enable sharing of information.", null], ["22.", "National Pipeline Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 10.43Bn, out of which UGX 6.29Bn was availed, resulting in a shortfall of UGX 4.14Bn which represents 39.6% of the budget. \uf0b7 I noted that the consortium managing the Jinja Storage Tanks had expressed challenges in the stocking of the expected twelve (12) Million litres as the minimum National Strategic Reserve and has since communicated its intention to opt out of the JV partnership in FY 2022/23. \uf0b7 I noted that the construction of an oil jetty and connecting pipeline to Jinja Storage Tanks had not commenced, as expected. \uf0b7 I noted that the Company was unable to secure a Joint Venture Partner for the planned Engineering, Procurement and Construction (EPC) of the Kampala Storage Terminal. As a result, the activities under the Terminal were not undertaken as planned."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 512, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "495", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 512, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["23.", "Uganda Energy Credit Capitalisation Company Limited Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."], ["24.", "The Ministry of Energy and Mineral Development (MEMD)  2021/22 Opinion Unqualified", "\uf0b7 The ministry budgeted to receive UGX. 622.775Bn out of which UGX. 480.146Bn was warranted, resulting in a shortfall of UGX.142.63Bn. The shortfall is 23% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX. 54.27Bn during the year under review. Out of this, only UGX. 32.689Bn was collected, representing a performance of 60% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 480.146Bn, a sum of UGX. 479.284Bn was spent by the entity resulting in an unspent balance of UGX. 0.863Bn, representing an absorption level of 99.8%. \uf0b7 I noted that One (1) output with one (1) activity and expenditure worth UGX. 0.054Bn was fully implemented, Twenty-five (25) outputs with ninety-nine (99) activities worth UGX. 289.953Bn were partially implemented while Fourteen (14) outputs with twenty-eight (28) activities worth 0.496Bn were not implemented at all. \uf0b7 I noted delays in titling of the acquired land under the major dam projects despite having started the processes as early as 2013. For instance;23 titles out of 137 titles have been processed under the Isimba Dam project, while no titles had been transferred into the ULCs name for the benefit of MEMD under the Karuma dam project. \uf0b7 In addition, although UGX. 1,666,421,984, was paid out as Mineral Royalties during the year, UGX. 674,446,095 remained outstanding. \uf0b7 Furthermore, the Ministry had outstanding domestic arrears of UGX 8.2Bn. This amount related to outstanding, debenture payment on Isimba and Karuma HPPs, Corporation Tax Obligation of Amber House Ltd as well as Contributions to International Organizations. \uf0b7 Management planned to distribute 200,000 Promotional cylinder Kits annually for 5 years. However, only 6,000 kits were acquired and distributed during the year due to inadequate funding."], ["25.", "Kilembe Mines Ltd (KML) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.4.47Bn out of which, UGX.1.83Bn was realised, resulting in a shortfall of UGX.2.64Bn which is 59% of the budget. \uf0b7 I noted that the Company had an outstanding receivable of UGX.2.31Bn as at 30th June 2022, 54% of the amount relates to unpaid rent from Tibet Hima Mining Co. Ltd. \uf0b7 The Company had outstanding payables of UGX.2.36Bn. The amount increased from UGX.2.28Bn to UGX.2.36Bn resulting into an increase of UGX.75,672,320 (3%) as at 30th June 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 513, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["23.", "Uganda Energy Credit Capitalisation Company Limited Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."], ["24.", "The Ministry of Energy and Mineral Development (MEMD)  2021/22 Opinion Unqualified", "\uf0b7 The ministry budgeted to receive UGX. 622.775Bn out of which UGX. 480.146Bn was warranted, resulting in a shortfall of UGX.142.63Bn. The shortfall is 23% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX. 54.27Bn during the year under review. Out of this, only UGX. 32.689Bn was collected, representing a performance of 60% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 480.146Bn, a sum of UGX. 479.284Bn was spent by the entity resulting in an unspent balance of UGX. 0.863Bn, representing an absorption level of 99.8%. \uf0b7 I noted that One (1) output with one (1) activity and expenditure worth UGX. 0.054Bn was fully implemented, Twenty-five (25) outputs with ninety-nine (99) activities worth UGX. 289.953Bn were partially implemented while Fourteen (14) outputs with twenty-eight (28) activities worth 0.496Bn were not implemented at all. \uf0b7 I noted delays in titling of the acquired land under the major dam projects despite having started the processes as early as 2013. For instance;23 titles out of 137 titles have been processed under the Isimba Dam project, while no titles had been transferred into the ULCs name for the benefit of MEMD under the Karuma dam project. \uf0b7 In addition, although UGX. 1,666,421,984, was paid out as Mineral Royalties during the year, UGX. 674,446,095 remained outstanding. \uf0b7 Furthermore, the Ministry had outstanding domestic arrears of UGX 8.2Bn. This amount related to outstanding, debenture payment on Isimba and Karuma HPPs, Corporation Tax Obligation of Amber House Ltd as well as Contributions to International Organizations. \uf0b7 Management planned to distribute 200,000 Promotional cylinder Kits annually for 5 years. However, only 6,000 kits were acquired and distributed during the year due to inadequate funding."], ["25.", "Kilembe Mines Ltd (KML) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.4.47Bn out of which, UGX.1.83Bn was realised, resulting in a shortfall of UGX.2.64Bn which is 59% of the budget. \uf0b7 I noted that the Company had an outstanding receivable of UGX.2.31Bn as at 30th June 2022, 54% of the amount relates to unpaid rent from Tibet Hima Mining Co. Ltd. \uf0b7 The Company had outstanding payables of UGX.2.36Bn. The amount increased from UGX.2.28Bn to UGX.2.36Bn resulting into an increase of UGX.75,672,320 (3%) as at 30th June 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 513, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "496", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 513, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The company had a total outstanding statutory obligation of UGX.310,173,160 attributed to URA and NSSF. The delayed payment of statutory deductions may attract fines and penalties. \uf0b7 Five (5) years have elapsed without an investor/operator being identified to take over Kilembe Mines operations, following the termination of the Tibet Hima Concession Agreement. \uf0b7 A review of the monthly Energy sales of Mubuku HPP for the FY 2021/2022 revealed that the plant evacuated 5,446.09 MWh, which translated into UGX.471,702,475. The plant\u2019s annual available capacity is 21,960.00MWh which would result into revenue of UGX.1,927,690,934.This implies that the company was failing to generate revenue amounting to UGX.1,455,988,459 annually. \uf0b7 I noted that the Company had not undertaken an environment Audit, contrary to Section 4.5.6 of the Generation license that requires the Licensee to provide to the Regulatory a detailed environmental audit on an annual basis.", null], ["26.", "Atomic Energy Council Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.40.4Bn, the Council realized UGX.12.5 Billion representing a performance of 69% of the target. \uf0b7 Out of the seven (7) sampled activities worth UGX 24.6Bn, four (4) activities were partially implemented worth UGX. 11,810,138,800 while 3 (three) activities worth UGX. 12,767,593,500 were not implemented at all. In addition, management did not execute all procurements planned for the period under review worth UGX. 5.9Bn \uf0b7 I noted that AEC does not have quality Assurance Laboratories required for proper functioning and execution of council mandate. In addition, AEC does not have sufficient Inspection Equipment thus compromising on the required frequency of inspections. \uf0b7 Due to inadequate space, management did not utilise the radiation detection, environmental monitoring and emergency preparedness and response equipment which was procured by Council. Construction of the UGX 1.5 Bn technical block at Mpoma was yet to commence. \uf0b7 Out of the approved structure of seventy (70), only forty-one (41) positions (58.6%) were filled leaving twenty- nine (29) positions vacant \uf0b7"], ["27.", "Energy for Rural Transformation Project (ERT III)-PCU Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 514, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The company had a total outstanding statutory obligation of UGX.310,173,160 attributed to URA and NSSF. The delayed payment of statutory deductions may attract fines and penalties. \uf0b7 Five (5) years have elapsed without an investor/operator being identified to take over Kilembe Mines operations, following the termination of the Tibet Hima Concession Agreement. \uf0b7 A review of the monthly Energy sales of Mubuku HPP for the FY 2021/2022 revealed that the plant evacuated 5,446.09 MWh, which translated into UGX.471,702,475. The plant\u2019s annual available capacity is 21,960.00MWh which would result into revenue of UGX.1,927,690,934.This implies that the company was failing to generate revenue amounting to UGX.1,455,988,459 annually. \uf0b7 I noted that the Company had not undertaken an environment Audit, contrary to Section 4.5.6 of the Generation license that requires the Licensee to provide to the Regulatory a detailed environmental audit on an annual basis.", null], ["26.", "Atomic Energy Council Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.40.4Bn, the Council realized UGX.12.5 Billion representing a performance of 69% of the target. \uf0b7 Out of the seven (7) sampled activities worth UGX 24.6Bn, four (4) activities were partially implemented worth UGX. 11,810,138,800 while 3 (three) activities worth UGX. 12,767,593,500 were not implemented at all. In addition, management did not execute all procurements planned for the period under review worth UGX. 5.9Bn \uf0b7 I noted that AEC does not have quality Assurance Laboratories required for proper functioning and execution of council mandate. In addition, AEC does not have sufficient Inspection Equipment thus compromising on the required frequency of inspections. \uf0b7 Due to inadequate space, management did not utilise the radiation detection, environmental monitoring and emergency preparedness and response equipment which was procured by Council. Construction of the UGX 1.5 Bn technical block at Mpoma was yet to commence. \uf0b7 Out of the approved structure of seventy (70), only forty-one (41) positions (58.6%) were filled leaving twenty- nine (29) positions vacant \uf0b7"], ["27.", "Energy for Rural Transformation Project (ERT III)-PCU Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 514, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "497", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 514, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure. \uf0b7", null], ["28.", "Opuyo- Moroto 132kv Transmission Line Project - (UETCL) Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project receivables decreased from USD.4,116,412 (2020) to USD.56,741 (2021). The outstadnig receivables related to funds due from UETCL (USD.53,135) and advances to staff of USD.3,606. There is a risk that these funds may never be recovered, yet the project was closing. \uf0b7 I noted that despite the project being closed, out of 1,360 PAPs, only 1,333 had been compensated leaving a balance of 27 (3%) by 31st December 2021. There is a risk that the outstanding compensation to PAPs may not be completed due to project closure."], ["29.", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 515, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure. \uf0b7", null], ["28.", "Opuyo- Moroto 132kv Transmission Line Project - (UETCL) Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project receivables decreased from USD.4,116,412 (2020) to USD.56,741 (2021). The outstadnig receivables related to funds due from UETCL (USD.53,135) and advances to staff of USD.3,606. There is a risk that these funds may never be recovered, yet the project was closing. \uf0b7 I noted that despite the project being closed, out of 1,360 PAPs, only 1,333 had been compensated leaving a balance of 27 (3%) by 31st December 2021. There is a risk that the outstanding compensation to PAPs may not be completed due to project closure."], ["29.", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."], ["", "EDUCATION SECTOR", ""], ["1.", "Ministry of Education and Sports Opinion Unqualified", "\uf0b7 The Ministry budgeted to collect NTR of UGX.6.3Bn during the year under review out of which, only UGX.0.064Bn was realized, representing a performance of only 1% of the target. The entity further budgeted for GOU receipts of UGX.535.284Bn of which UGX.415.72Bn was warranted, resulting into a shortfall of UGX. 119.56Bn which is 22.33% % of the budget. \uf0b7 Out of the total receipts for the financial year of UGX. 415.72Bn, a sum of UGX. 412.98Bn was spent by the Ministry resulting into an unspent balance of UGX. 2.7Bn representing an absorption level of 99.3%. \uf0b7 I assessed the implementation of a sample of sixty-one (61) outputs that had been fully quantified with a total of one hundred thirty-four (134) activities worth UGX.411.48Bn and noted that; Fifteen (15) outputs with twenty-one"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 515, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "498", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 515, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "(21) activities and expenditure worth UGX.63.71Bn were fully implemented. Twenty-nine (29) outputs with eighty (80) activities worth UGX.320.27Bn were partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 9.749 hectares the entity held, 1 piece of land measuring approximately 3.77 hectares (39%) did not have a land title. \uf0b7 I also noted that the title for 1 piece of land measuring approximately 1.935 hectares was not transferred from the previous owners \uf0b7 I noted that advances to various Education Institutions for Infrastructure development amounting to UGX. 2,348,930,185 remained outstanding. \uf0b7 I noted that payables increased from UGX. 39,452,425,980 in the FY2021/22 to UGX.78, 254,703,720 in the financial year under review representing an increment of UGX.38,802,277,740 (98%) \uf0b7 I noted that the contract duration of 5 constructions under implementation had expired before completion. In addition, out of a combined contract sum of UGX.2,966,331,534, only UGX.1,014,245,153 (34%) had been paid to the respective contractors. \uf0b7 The Ministry of Education and Sports did not provide an adequate budgetary provision for the settlement of liabilities relating to court awards and compensations of UGX.22,881,496,579 \uf0b7 This amount would have been avoided had the Ministry settled her obligation in time.", null], ["2.", "CASH-IN: Privately Managed Cash Transfers in Africa Project  Dec, 2021 Opinion Unqualified", "\uf0b7 A review of the Project funding revealed that out of the received grant of DKK306,394 (US $49,730.41) only DKK202,954.07 (US $32,947.09) was expended reflecting unspent funds of DKK103,439.93 (US $16,783.32) resulting into underperformance of 33.75% \uf0b7 I noted that management deducted overheads in access of DKK8,531.55 (US $1,392.30). The actual project expenditure was US $26,295.66 (DKK161,981.27) but management charged administrative fees of US $6,651.43 (DKK40,972) representing 25.3% of actual expenditure contrary to Article 5 of the Partnership Agreement on research collaboration for CASH IN Research Programme which requires overheads to be deducted at 20% on actual spending (and not budgeting). \uf0b7 I however noted that Makerere University, being the partner institution did not return unspent amounts worth US $16,783.32 (DKK103,439.93) to the coordinating institution. \uf0b7 From the review of the bank statements, I noted that Project funds were placed on a general college account in Standard Chartered Bank contrary to the requirements of the agreement."], ["3.", "ARSDP (MOES Component) Opinion Unqualified", "\uf0b7 I noted that there was no approved budget or supplementary budget for the IDA Donor funding, and the project was not included in the PIP. The Project funding of UGX.57.20Bn for the year under audit was not included in the Vote\u2019s approved estimates for the year, hence off-budget financing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 516, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "(21) activities and expenditure worth UGX.63.71Bn were fully implemented. Twenty-nine (29) outputs with eighty (80) activities worth UGX.320.27Bn were partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 9.749 hectares the entity held, 1 piece of land measuring approximately 3.77 hectares (39%) did not have a land title. \uf0b7 I also noted that the title for 1 piece of land measuring approximately 1.935 hectares was not transferred from the previous owners \uf0b7 I noted that advances to various Education Institutions for Infrastructure development amounting to UGX. 2,348,930,185 remained outstanding. \uf0b7 I noted that payables increased from UGX. 39,452,425,980 in the FY2021/22 to UGX.78, 254,703,720 in the financial year under review representing an increment of UGX.38,802,277,740 (98%) \uf0b7 I noted that the contract duration of 5 constructions under implementation had expired before completion. In addition, out of a combined contract sum of UGX.2,966,331,534, only UGX.1,014,245,153 (34%) had been paid to the respective contractors. \uf0b7 The Ministry of Education and Sports did not provide an adequate budgetary provision for the settlement of liabilities relating to court awards and compensations of UGX.22,881,496,579 \uf0b7 This amount would have been avoided had the Ministry settled her obligation in time.", null], ["2.", "CASH-IN: Privately Managed Cash Transfers in Africa Project  Dec, 2021 Opinion Unqualified", "\uf0b7 A review of the Project funding revealed that out of the received grant of DKK306,394 (US $49,730.41) only DKK202,954.07 (US $32,947.09) was expended reflecting unspent funds of DKK103,439.93 (US $16,783.32) resulting into underperformance of 33.75% \uf0b7 I noted that management deducted overheads in access of DKK8,531.55 (US $1,392.30). The actual project expenditure was US $26,295.66 (DKK161,981.27) but management charged administrative fees of US $6,651.43 (DKK40,972) representing 25.3% of actual expenditure contrary to Article 5 of the Partnership Agreement on research collaboration for CASH IN Research Programme which requires overheads to be deducted at 20% on actual spending (and not budgeting). \uf0b7 I however noted that Makerere University, being the partner institution did not return unspent amounts worth US $16,783.32 (DKK103,439.93) to the coordinating institution. \uf0b7 From the review of the bank statements, I noted that Project funds were placed on a general college account in Standard Chartered Bank contrary to the requirements of the agreement."], ["3.", "ARSDP (MOES Component) Opinion Unqualified", "\uf0b7 I noted that there was no approved budget or supplementary budget for the IDA Donor funding, and the project was not included in the PIP. The Project funding of UGX.57.20Bn for the year under audit was not included in the Vote\u2019s approved estimates for the year, hence off-budget financing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 516, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "499", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 516, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 A review of the ARSDP Project Financing Agreement signed on the 24th August, 2015 indicated that the project which was supposed to end on 30th June, 2019 had its completion date revised thrice to 31st December 2022 due to delayed commencement. \uf0b7 I noted that the mid-Term Bursary Scheme Review Report had not been produced hindering timely remedial actions which may affect the Project\u2019s ability to achieve its intended objectives.  \uf0b7 I noted that there were some Bursary scheme management activities which were not achieved, such as the development of a framework for transfer of knowledge to the client staff and the design of a tracking system to monitor training providers and trainees."], ["4.", "CASJET Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 8th October, 2021, thus occasioning a delay of 7 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["5.", "CIDIMOH MAK Project Dec, 2021 Implemented by Makerere University Opinion  Unqualified", "\uf0b7 I noted that the project was supposed to commence on 1st January 2021, however, funds were released on 28th October 2021, thus delaying the project for 8 months. This delayed implementation of project activities. \uf0b7 I noted that the project requisitioned funds to undertake different activities during the year. However, out of the NOK 735,552 (USD.87,464) received, only NOK 596,058 (USD.70,877), representing 81% was spent."], ["6.", "CIDIMOH UBG Project Dec, 2021 Implemented by Makerere University Opinion  Unqualified", "\uf0b7 No significant matter to report on"], ["7.", "COLOCAL Project Dec, 2021 Implemented by Makerere University Opinion  Unqualified", "\uf0b7 I noted that the project approved financial need request of USD.78,717 which was disbursed, but only USD.16,696 (21%) was spent during the period under review, leaving USD.62,021 unspent (79%). This affected implementation of planned activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 517, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "500", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 517, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Whereas the Partnership Agreement stated that the project would commence on 1st January 2022, I noted that the project funds were released on 15th November, 2022, thus occasioning a project delay of almost 11 months. This affected implementation of project activities.", null], ["8.", "ECARESA Project Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 I noted that funds were disbursed to the project late towards the year end on 21st October 2021 which was in contravention of the Partnership agreement which required funds to be disbursed on 1st January, 2021. This occasioned a delay of almost 10 months, thus affecting timely implementation of project activities."], ["9.", "Climate Smart Agriculture in Sub- Saharan Africa (CSA) Project  Dec 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 The project requisitioned for funds as per its budget of NOK 500,216 (USD.54,371) and out of that, USD.58,382 was received during the year. The funds remained unutilized throughout the year due to COVID-19 pandemic challenges."], ["10.", "Economic Policy Research Centre (EPRC) Opinion Unqualified", "\uf0b7 I noted that EPRC received UGX.4,388,749,097 from GOU through Ministry of Planning and Economic Development in the financial year under review. The grant was not enough to finance the entities planned activities. \uf0b7 I further noted the GOU grant financed research activities worth UGX.256,095,782 during the year under review which represents 13% of the total research costs."], ["11.", "Economic Policy Research Centre Jun 2021 Opinion Unqualified", "\uf0b7 No significant findings to report on"], ["12.", "GENDIG Project  Jun 2021  Implemented by Makerere University Opinion", "\uf0b7 There was no reportable issue noted."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 518, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "501", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 518, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["13.", "UNFPA Funded Programme Ref; UGA08CMH/HIV/GBV/UFP/AYP/FGM implemented by the Ministry of Education and Sports, 2021 Opinion Unqualified", "\uf0b7 No significant matters to report on."], ["14.", "MATHSD Project Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 13th September,2021, thus occasioning a delay of 8 months of implementing project activities in the year. Late disbursement of funds may have affected the planned implementation of project activities."], ["15.", "Makerere Institute of Social Research Carnegie Corporation Grant Number G- 16-54073 Support Project  April 2021 to March 2022 Opinion Unqualified", "\uf0b7 There were no material or reportable issues"], ["16.", "Makerere Institute of Social Research (MISR) on Decolonization, Humanities, Disciplines and the University for the Period 1st January, 2021 to 31st December, 2021 Opinion Unqualified", "\uf0b7 I noted that during the year under review, a total sum of USD 38,516.64 was not accounted for by project management. Failure to account for funds could imply that the funds in question might not have been put to the intended use. \uf0b7 I noted an over expenditure of USD.6,724 resulting from an expenditure of USD.11,024 against a budget of USD.4,300."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 519, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "502", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 519, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["17.", "Uganda Covid 19 Emergency Education Response Project (UCEERP) \u2013 Ministry of Education and Sports (Grant No.TF0B3597) Opinion Unqualified", "\uf0b7 I noted that out of the total funds received during the financial year under review of USD. 9.31Bn, a sum of USD.9.2 Bn was spent by the Project resulting into an unspent balance of USD. 0.102Bn, representing absorption level of only 98%."], ["18.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $558,252.76 out of which US $536,728.00 was received, resulting in a shortfall of US $21,524.76 The shortfall represents 3.9% of the approved work plan. \uf0b7 Out of the available funds of US $536,728.00 only US $438,226.38 was spent resulting into unspent balance of US $98,501.62 (18%). \uf0b7 Four (4) outputs with forty three (43) activities worth US $558,252.76 were partially implemented."], ["19.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422  August,2021 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $809,999 out of which US $626,453 was received, resulting in a shortfall of US $183,546. The shortfall represents 22.6% of the approved work plan. \uf0b7 Out of the disbursed funds of US $626,453 only US $272,777.92 was spent resulting into unspent balance of US $353,675.08 representing under absorption level of 56.5%. \uf0b7 Four (4) outputs with forty-three (43) activities worth US $442,304.54 were partially implemented. Out of the forty-three (43) activities, the project fully implemented twenty-five (25) activities; sixteen (16) activities were partially implemented, while two (2) activities were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 520, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["17.", "Uganda Covid 19 Emergency Education Response Project (UCEERP) \u2013 Ministry of Education and Sports (Grant No.TF0B3597) Opinion Unqualified", "\uf0b7 I noted that out of the total funds received during the financial year under review of USD. 9.31Bn, a sum of USD.9.2 Bn was spent by the Project resulting into an unspent balance of USD. 0.102Bn, representing absorption level of only 98%."], ["18.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $558,252.76 out of which US $536,728.00 was received, resulting in a shortfall of US $21,524.76 The shortfall represents 3.9% of the approved work plan. \uf0b7 Out of the available funds of US $536,728.00 only US $438,226.38 was spent resulting into unspent balance of US $98,501.62 (18%). \uf0b7 Four (4) outputs with forty three (43) activities worth US $558,252.76 were partially implemented."], ["19.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422  August,2021 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $809,999 out of which US $626,453 was received, resulting in a shortfall of US $183,546. The shortfall represents 22.6% of the approved work plan. \uf0b7 Out of the disbursed funds of US $626,453 only US $272,777.92 was spent resulting into unspent balance of US $353,675.08 representing under absorption level of 56.5%. \uf0b7 Four (4) outputs with forty-three (43) activities worth US $442,304.54 were partially implemented. Out of the forty-three (43) activities, the project fully implemented twenty-five (25) activities; sixteen (16) activities were partially implemented, while two (2) activities were not implemented at all."], ["20.", "African Centre for Agro ecology and Livelihood Systems (ACALISE) Project \u2013 UMU Opinion Unqualified", "\uf0b7 I noted that out of the available funds amounting to USD 1,596,155 (receipt of USD 1,485,162 and balance brought forward of USD 110,993) for the project operations for the financial year, only USD 891,615 was spent, leaving an unspent balance of USD 704,540. This represents approximately 56% absorption rate. \uf0b7 A review of the Results Framework Indicators specifically for the year under review revealed that some indicators did not perform as expected or targeted. There were no admissions for masters students. \uf0b7 A review of the revenue generated by the farm and the corresponding farm expenses for the year 2021/2022 revealed that the farm made a deficit of USD. 2,148. \uf0b7 A visit to the Soil Laboratory revealed two (2) challenges of lack of a Laboratory Technologist and lack of distilled water in the laboratory resulting from lack of an electric plug to connect the water distillation unit to the 3-phase electricity supply point."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 520, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "503", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 520, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "21. Soroti University.  \nI noted that the university budgeted to collect UGX. 0.88Bn as NTR for the financial year 2021/2022, however only UGX.0.43Bn was collected representing a performance of 48% of the target.  \nOpinion  \nUnqualified  \nThe entity budgeted to receive UGX. 24.29Bn out of which UGX. 24.27Bn warranted, resulting into a shortfall of UGX.0.02Bn, which is 0.11% of the budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the university budgeted to collect UGX. 0.88Bn as NTR for the financial year 2021/2022, however only UGX.0.43Bn was collected representing a performance of 48% of the target.  \nOpinion  \nUnqualified\n- The entity budgeted to receive UGX. 24.29Bn out of which UGX. 24.27Bn warranted, resulting into a shortfall of UGX.0.02Bn, which is 0.11% of the budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Out of the total warrants of UGX. 24.27Bn received during the financial year, the entity submitted invoices totalling UGX.22.93Bn resulting in un-utilised warrants of UGX.1.34Bn representing an absorption level of 94.5%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I assessed twelve (12) outputs that were fully quantified with thirty six (36) activities worth UGX 14.36 and noted that Seven (7) outputs with twenty one (21) activities and expenditure worth UGX. 783Bn were fully implemented. Five (5) outputs with fifteen (15) activities worth UGX. 6.51Bn were partially implemented. Out of the fifteen activities (15), the entity fully implemented nine (9) activities. Two (two) activities were partially implemented, while four (4) activities remained unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that a number of key positions of Professors, Associate professors, Senior lecturers and Lecturers were vacant. Out of the established structure of 1,312, only 166 had been recruited representing a percentage of 9% indicating a shortfall of 1,146 staff (91%) positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that all the 2 pieces of land measuring 228.96 hectares (100%) valued at UGX.420, 000,000,000 held by the university, were recorded in the entity land/assets register.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece measuring approximately 44.66 hectares (19.4 %) valued at UGX. 81,480,000,000 had encumbrances in the form of land disputes, court injunctions and encroachment", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the University did not have adequate infrastructure to accommodate the students under these specific courses.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A review of the subsequent payments of staff in the financial year under review revealed that staffs at M15 were still paid salary of M20 despite its abolishment in the FY under review resulting in under payment by UGX. 185,256,275.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the positions on the appointment letters of 37 university staff were no longer on the approved structure and there were no letters of re-designation to that effect.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the Soroti University had 5 IT systems which were not integrated or not automatically sharing information with other systems.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I noted that entity did not transfer all the two (2) land titles of land measuring approximately 228.96 hectares held, into the name and custody of the Uganda Land Commission.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n504", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", null], ["22.", "Busitema University. Opinion Unqualified", "\uf0b7 I noted that out of the projected NTR of UGX.7.53Bn, a sum of UGX.7.39Bn was collected, representing a performance of 98% of the target. \uf0b7 I noted that out of the approved budget of UGX.59.24Bn, a sum of UGX.51.84bn was warranted, resulting in a shortfall of UGX.7.4Bn. The shortfall represents 12.5% of the approved budget. \uf0b7 I noted that the University had off budget financing from development partners to a tune of UGX. 2,616,726,500 and USD. 815,318.45 for implementation of various projects. \uf0b7 I noted that out of the total warrants of UGX.51.89Bn received during the financial year UGX.51.84Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn, representing an absorption level of 99.9% \uf0b7 I noted that all the six (6) outputs that had been fully quantified with total of (16) activities worth UGX.38.74Bn were partially implemented. Out of the (16) activities, the entity fully implemented ten (10) activities; four (4) activities were partially implemented while two (2) activities were not implemented at all \uf0b7 I noted that the University had outstanding receivables amounting to UGX. 2,093,054,875 an increase of UGX. 789,091,874 (37.7%) from UGX. 1,303,963,001 in the prior year. The prior figure of UGX. 1,031,855,860 had been outstanding for over one year. \uf0b7 I noted that whereas the University received funds amounting to UGX.33.66bn to cater for wage from the Central Government, the University did not receive the corresponding wage allocation for Social benefits of UGX3.36bn (10% of the approved wage) \uf0b7 I noted that only 63 of the University\u2019s 216 lecturers were PhD holders while 136 staff had Master's degrees giving the University only 30.1% of PhD holders. \uf0b7 I noted that the University had only 500 staff in post as opposed to the approved staff establishment of 2800 staff hence a staffing level of 18%. \uf0b7 I noted that the University had substantive heads of departments for only 42 (55%) of its 62 departments across all its Faculties with the remaining 20 having heads of department in acting Capacity."], ["23.", "Gulu University. Opinion", "\uf0b7 The University budgeted to receive UGX 59.79Bn from Government support out of which UGX 56.10Bn was warranted, resulting in a shortfall of UGX 3.69Bn. The shortfall represents 6.2% of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 522, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", null], ["22.", "Busitema University. Opinion Unqualified", "\uf0b7 I noted that out of the projected NTR of UGX.7.53Bn, a sum of UGX.7.39Bn was collected, representing a performance of 98% of the target. \uf0b7 I noted that out of the approved budget of UGX.59.24Bn, a sum of UGX.51.84bn was warranted, resulting in a shortfall of UGX.7.4Bn. The shortfall represents 12.5% of the approved budget. \uf0b7 I noted that the University had off budget financing from development partners to a tune of UGX. 2,616,726,500 and USD. 815,318.45 for implementation of various projects. \uf0b7 I noted that out of the total warrants of UGX.51.89Bn received during the financial year UGX.51.84Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn, representing an absorption level of 99.9% \uf0b7 I noted that all the six (6) outputs that had been fully quantified with total of (16) activities worth UGX.38.74Bn were partially implemented. Out of the (16) activities, the entity fully implemented ten (10) activities; four (4) activities were partially implemented while two (2) activities were not implemented at all \uf0b7 I noted that the University had outstanding receivables amounting to UGX. 2,093,054,875 an increase of UGX. 789,091,874 (37.7%) from UGX. 1,303,963,001 in the prior year. The prior figure of UGX. 1,031,855,860 had been outstanding for over one year. \uf0b7 I noted that whereas the University received funds amounting to UGX.33.66bn to cater for wage from the Central Government, the University did not receive the corresponding wage allocation for Social benefits of UGX3.36bn (10% of the approved wage) \uf0b7 I noted that only 63 of the University\u2019s 216 lecturers were PhD holders while 136 staff had Master's degrees giving the University only 30.1% of PhD holders. \uf0b7 I noted that the University had only 500 staff in post as opposed to the approved staff establishment of 2800 staff hence a staffing level of 18%. \uf0b7 I noted that the University had substantive heads of departments for only 42 (55%) of its 62 departments across all its Faculties with the remaining 20 having heads of department in acting Capacity."], ["23.", "Gulu University. Opinion", "\uf0b7 The University budgeted to receive UGX 59.79Bn from Government support out of which UGX 56.10Bn was warranted, resulting in a shortfall of UGX 3.69Bn. The shortfall represents 6.2% of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 522, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "505", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 522, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 All the warranted amount of UGX56.091Bn was spent by the University, representing an absorption level of 100%. \uf0b7 I noted that of the 12 quantified activities worth UGX45.64Bn assessed; 6 activities representing 50% were fully implemented, 4 activities representing 33.3% were partially implemented, while 2 activity representing 16.7% was not implemented. \uf0b7 The University acquired one (1) piece of land measuring 318 hectares. Out of the agreed purchase price of UGX 6,539,395,190 only UGX 2,356,590,768 was paid leaving a balance of UGX 4,182,804,422 outstanding. \uf0b7 I noted that three Gulu University Constituent College task force members irregularly received gratuity worth UGX 82,932,099. \uf0b7 I noted that all thirteen (13) pieces of land measuring approximately 2,532 hectares were not recorded in the GFMIS fixed asset module. In addition, 8 pieces of titled land measuring approximately 2,186 hectares were not recorded in the land/assets register, of the university; Four (4) pieces measuring approximately 961 hectares had encumbrances in the form of encroachment by the local population; and Five (5) pieces of land measuring approximately 346 hectares (14%) did not have land titles. \uf0b7 Included in the Universities payables of UGX6.98Bn are two interim certificates worth UGX2.606Bn for payment of the construction of the Business Development Center (Teaching Facility) at Gulu University. Due to the long outstanding Payables, the contractor stopped working and the fate of the project has remained unclear. \uf0b7 A review of the ICT governance structure of the University revealed that; there was no approved IT risk management framework/policy and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 During the audit of Gulu University, I observed that total of four (4) IT systems/equipment developed were not cleared by NITA-U."], ["24.", "The Higher Education Students' Financing Board (HESFB) Opinion Unqualified", "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.19Bn, only UGX. 24.05Bn was spent representing an absorption level of 91.83%. \uf0b7 I assessed the implementation a total of fifty four (54) activities worth UGX.19.99Bn and noted that; twenty eight (28) activities were fully implemented representing 52%; seventeen (17) activities were partially implemented representing 31%, while nine (9) activities remained unimplemented representing 17%. \uf0b7 The Board accumulated payables totalling to UGX. 15.33Bn compared to the previous year payables position of UGX.1.42Bn accounting for an increase of 977% out of which 99.4% relates to Loan disbursements to beneficiary institutions. \uf0b7 I noted that whereas the cumulative outstanding loan amount due for recovery from 3,025 beneficiaries by the closure of the financial year under review stood at UGX.4.305Bn, only UGX.0.308Bn representing 7% for the current financial year and a cumulative of UGX.0.609Bn had been recovered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 523, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 All the warranted amount of UGX56.091Bn was spent by the University, representing an absorption level of 100%. \uf0b7 I noted that of the 12 quantified activities worth UGX45.64Bn assessed; 6 activities representing 50% were fully implemented, 4 activities representing 33.3% were partially implemented, while 2 activity representing 16.7% was not implemented. \uf0b7 The University acquired one (1) piece of land measuring 318 hectares. Out of the agreed purchase price of UGX 6,539,395,190 only UGX 2,356,590,768 was paid leaving a balance of UGX 4,182,804,422 outstanding. \uf0b7 I noted that three Gulu University Constituent College task force members irregularly received gratuity worth UGX 82,932,099. \uf0b7 I noted that all thirteen (13) pieces of land measuring approximately 2,532 hectares were not recorded in the GFMIS fixed asset module. In addition, 8 pieces of titled land measuring approximately 2,186 hectares were not recorded in the land/assets register, of the university; Four (4) pieces measuring approximately 961 hectares had encumbrances in the form of encroachment by the local population; and Five (5) pieces of land measuring approximately 346 hectares (14%) did not have land titles. \uf0b7 Included in the Universities payables of UGX6.98Bn are two interim certificates worth UGX2.606Bn for payment of the construction of the Business Development Center (Teaching Facility) at Gulu University. Due to the long outstanding Payables, the contractor stopped working and the fate of the project has remained unclear. \uf0b7 A review of the ICT governance structure of the University revealed that; there was no approved IT risk management framework/policy and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 During the audit of Gulu University, I observed that total of four (4) IT systems/equipment developed were not cleared by NITA-U."], ["24.", "The Higher Education Students' Financing Board (HESFB) Opinion Unqualified", "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.19Bn, only UGX. 24.05Bn was spent representing an absorption level of 91.83%. \uf0b7 I assessed the implementation a total of fifty four (54) activities worth UGX.19.99Bn and noted that; twenty eight (28) activities were fully implemented representing 52%; seventeen (17) activities were partially implemented representing 31%, while nine (9) activities remained unimplemented representing 17%. \uf0b7 The Board accumulated payables totalling to UGX. 15.33Bn compared to the previous year payables position of UGX.1.42Bn accounting for an increase of 977% out of which 99.4% relates to Loan disbursements to beneficiary institutions. \uf0b7 I noted that whereas the cumulative outstanding loan amount due for recovery from 3,025 beneficiaries by the closure of the financial year under review stood at UGX.4.305Bn, only UGX.0.308Bn representing 7% for the current financial year and a cumulative of UGX.0.609Bn had been recovered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 523, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "506", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 523, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Board reported a Loan Portfolio/investment of UGX.127.83Bn but I noted that there were analysis reports made to ascertain the risks status and aging analysis of the loan portfolio. \uf0b7 I observed that out of the approved establishment of 65 staff only 28 positions were filled (43%) leaving 37 positions vacant (58%). \uf0b7 I noted that the Board\u2019s term expired in March 2022 and there was no Board for the last quarter of the financial year 2021/2022. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that part of this mandate was managed by other government agencies such as Ministry of Education and Sports and Uganda Missions abroad. \uf0b7 There were gaps in risk management because of absence of fraud Prevention Mechanisms and Risk Assessment and Management Policies. \uf0b7 I noted gaps in the monitoring and Evaluation of the Board activities due to absence of joint Monitoring Team and Data Quality Control Strategy as required by Section 3.4.1 and 3.4.6 of the HESFB Monitoring and Evaluation Procedures Manual, 2022. \uf0b7 I noted that, the Board failed to charge 7% Value Retention Fee Interest on the annual students outstanding loans and delayed to operationalization the 5 year Resource Mobilization Strategy (RSM) for 2019/2020-2023-2024", null], ["25.", "Kabale University. Opinion Unqualified", "\uf0b7 I noted that out of the budgeted receipts from GoU of 47.898Bn, only UGX.44.611Bn was received by the entity resulting in a shortfall of UGX.3.287Bn.  \uf0b7 Out of the total warrants of UGX.44.611Bn received during the financial year, the entity utilized UGX. 44.599Bn, resulting in un-utilized warrants of UGX.0.013Bn which represents an absorption level of 99.97%.  \uf0b7 I noted that out of the 7 quantified activities worth UGX.3.13Bn assessed; 4 activities representing 57% were fully implemented, while 3 activities representing 43% were partially implemented.  \uf0b7 I noted that Kabale University had long outstanding payables of UGX.1,872,390,164  \uf0b7 A total of 4 IT systems/equipment internally developed were not cleared by NITA-U  \uf0b7 I noted that Kabale University had 7 systems which were not integrated or automatically sharing information with other systems.  \uf0b7 Six (6) categories of IT equipment recommended for disposal by board of survey report were not disposed.  \uf0b7 There were no specific structures that steer and oversee ICT implementation and there was no approved IT risk management framework/policy at the entity  \uf0b7 I noted that the entity did not transfer the two (2) land titles of land measuring approximately 20.563 hectares into the name and custody of the Uganda Land Commission"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 524, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Board reported a Loan Portfolio/investment of UGX.127.83Bn but I noted that there were analysis reports made to ascertain the risks status and aging analysis of the loan portfolio. \uf0b7 I observed that out of the approved establishment of 65 staff only 28 positions were filled (43%) leaving 37 positions vacant (58%). \uf0b7 I noted that the Board\u2019s term expired in March 2022 and there was no Board for the last quarter of the financial year 2021/2022. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that part of this mandate was managed by other government agencies such as Ministry of Education and Sports and Uganda Missions abroad. \uf0b7 There were gaps in risk management because of absence of fraud Prevention Mechanisms and Risk Assessment and Management Policies. \uf0b7 I noted gaps in the monitoring and Evaluation of the Board activities due to absence of joint Monitoring Team and Data Quality Control Strategy as required by Section 3.4.1 and 3.4.6 of the HESFB Monitoring and Evaluation Procedures Manual, 2022. \uf0b7 I noted that, the Board failed to charge 7% Value Retention Fee Interest on the annual students outstanding loans and delayed to operationalization the 5 year Resource Mobilization Strategy (RSM) for 2019/2020-2023-2024", null], ["25.", "Kabale University. Opinion Unqualified", "\uf0b7 I noted that out of the budgeted receipts from GoU of 47.898Bn, only UGX.44.611Bn was received by the entity resulting in a shortfall of UGX.3.287Bn.  \uf0b7 Out of the total warrants of UGX.44.611Bn received during the financial year, the entity utilized UGX. 44.599Bn, resulting in un-utilized warrants of UGX.0.013Bn which represents an absorption level of 99.97%.  \uf0b7 I noted that out of the 7 quantified activities worth UGX.3.13Bn assessed; 4 activities representing 57% were fully implemented, while 3 activities representing 43% were partially implemented.  \uf0b7 I noted that Kabale University had long outstanding payables of UGX.1,872,390,164  \uf0b7 A total of 4 IT systems/equipment internally developed were not cleared by NITA-U  \uf0b7 I noted that Kabale University had 7 systems which were not integrated or automatically sharing information with other systems.  \uf0b7 Six (6) categories of IT equipment recommended for disposal by board of survey report were not disposed.  \uf0b7 There were no specific structures that steer and oversee ICT implementation and there was no approved IT risk management framework/policy at the entity  \uf0b7 I noted that the entity did not transfer the two (2) land titles of land measuring approximately 20.563 hectares into the name and custody of the Uganda Land Commission"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 524, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "507", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 524, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of Plot No.364 Ndorwa Block 3 Kabale Kikungiri Hill land and Plot 66-76 Kirigime Road Land records revealed that the University had not valued its pieces of land since 2002 and 2009, respectively.", null], ["26.", "Lira University. Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.4.948Bn, only UGX.3.621Bn was realised, representing a performance of 73.2%. \uf0b7 Out of the approved budget of UGX 31.811Bn, the university received warrants of UGX 27.747Bn resulting into a shortfall of UGX 4,063,277,549. (12.77) %. \uf0b7 Out of the total warrants of UGX.27.75Bn available for spending, invoices totalling UGX.25.31Bn were submitted resulting in un-utilised warrants of UGX.2.44Bn representing an absorption level of 91.2%. As a result of failure to absorb funds, the entity still has staffing gaps in the approved structure. \uf0b7 I assessed a sample of eleven (11) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.11.031Bn and noted that Six (6) outputs with six (6) activities and expenditure worth UGX8.551Bn were fully implemented. Five (5) outputs with eight (8) activities worth UGX2.480Bn were partially implemented. Out of the eight (8) activities, the University fully implemented two (2) activities while six (6) activities were partially implemented. \uf0b7 Out of the two (2) pieces of land measuring approximately 417.533 hectares held, (One) 1 piece of titled land measuring approximately 165.975 hectares was not recorded in the entity land/asset register. I also noted that the 2 pieces of land measuring approximately 417.533 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 Out of the 2 pieces of land measuring approximately 417.533 hectares the University held, 1 piece of land measuring approximately 165.975 hectares (39.75%) did not have land title. \uf0b7 I noted that out of the 2 pieces of land measuring approximately 417.533 hectares held by the University, one (1) piece of land measuring approximately 165.975 hectares (39.75%) was not utilized while one (1) land title measuring approximately 251.558 hectares was not transferred into the name and custody of the Uganda Land Commission. \uf0b7 I noted that only 267 positions out of the approved establishment of 991 posts were filled leaving 724 positions vacant representing a staffing gap of 73%. \uf0b7 During the audit of Lira University Information Technology (IT) Investments, I observed that; A total of six (6) IT systems/equipment procured of UGX 56,410,000 were not cleared by NITA-U. In addition, 430 IT hardware equipment had exceeded the recommended five (5) years useful life, hence due for disposal. \uf0b7 There were no specific structures that steer and oversee ICT implementation. Furthermore, out of the total approved established positions in the structure for the ICT Department of thirteen (13) staff, only six (6) representing (46%)of the approved structure were filled leaving seven (7) (54%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 525, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A review of Plot No.364 Ndorwa Block 3 Kabale Kikungiri Hill land and Plot 66-76 Kirigime Road Land records revealed that the University had not valued its pieces of land since 2002 and 2009, respectively.", null], ["26.", "Lira University. Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.4.948Bn, only UGX.3.621Bn was realised, representing a performance of 73.2%. \uf0b7 Out of the approved budget of UGX 31.811Bn, the university received warrants of UGX 27.747Bn resulting into a shortfall of UGX 4,063,277,549. (12.77) %. \uf0b7 Out of the total warrants of UGX.27.75Bn available for spending, invoices totalling UGX.25.31Bn were submitted resulting in un-utilised warrants of UGX.2.44Bn representing an absorption level of 91.2%. As a result of failure to absorb funds, the entity still has staffing gaps in the approved structure. \uf0b7 I assessed a sample of eleven (11) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.11.031Bn and noted that Six (6) outputs with six (6) activities and expenditure worth UGX8.551Bn were fully implemented. Five (5) outputs with eight (8) activities worth UGX2.480Bn were partially implemented. Out of the eight (8) activities, the University fully implemented two (2) activities while six (6) activities were partially implemented. \uf0b7 Out of the two (2) pieces of land measuring approximately 417.533 hectares held, (One) 1 piece of titled land measuring approximately 165.975 hectares was not recorded in the entity land/asset register. I also noted that the 2 pieces of land measuring approximately 417.533 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 Out of the 2 pieces of land measuring approximately 417.533 hectares the University held, 1 piece of land measuring approximately 165.975 hectares (39.75%) did not have land title. \uf0b7 I noted that out of the 2 pieces of land measuring approximately 417.533 hectares held by the University, one (1) piece of land measuring approximately 165.975 hectares (39.75%) was not utilized while one (1) land title measuring approximately 251.558 hectares was not transferred into the name and custody of the Uganda Land Commission. \uf0b7 I noted that only 267 positions out of the approved establishment of 991 posts were filled leaving 724 positions vacant representing a staffing gap of 73%. \uf0b7 During the audit of Lira University Information Technology (IT) Investments, I observed that; A total of six (6) IT systems/equipment procured of UGX 56,410,000 were not cleared by NITA-U. In addition, 430 IT hardware equipment had exceeded the recommended five (5) years useful life, hence due for disposal. \uf0b7 There were no specific structures that steer and oversee ICT implementation. Furthermore, out of the total approved established positions in the structure for the ICT Department of thirteen (13) staff, only six (6) representing (46%)of the approved structure were filled leaving seven (7) (54%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 525, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "508", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 525, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["27.", "MAK Holdings. Opinion Unqualified", "\uf0b7 Included in payables of UGX 846,382,405 as shown in the statement of financial position and under note 18 to the accounts are long outstanding arrears of UGX 791,911,805 \uf0b7 Review of the Guest House cash book and bank statements revealed that out of cash collected of UGX 780,314,500, a total of UGX 371,772,200 was spent at source \uf0b7 I noted that Makerere University Holding Limited operated without a strategic plan an annual work plan and budget. There were no minutes to show approval and review of the strategic plan and the budget by the Board. \uf0b7 Mak Holdings does not have an Investment Policy and Audit Risk Management Policy. I also noted that Mak Holdings Financial Management Policy and the Mak Holdings Human Resource Manual, 2016 being implemented were not approved by the Board. I further noted that the existing policies were not communicated to employees \uf0b7 The Guest House is in a dire state with dilapidated structures and rooms with outdated facilities"], ["28.", "MAK Holdings. 2021 Opinion Unqualified", "\uf0b7 I noted that the Company management budgeted to receive and generate revenue of UGX.1,892,600,000 however, only UGX.809,760,761 (43%) was realized reflecting an underperformance of UGX.1,082,839,239 which is 57% of the expected revenue for the year. \uf0b7 The Makerere University Guest house had accumulated creditors to the tune of UGX.620,024,827 from UGX.405,138,535 in the financial year ended 30th June, 2020 representing a 53% increase in liabilities. Some of the outstanding liabilities include statutory payments worth UGX.240,026,071. \uf0b7 I noted an increase in receivables of UGX.299,307,621 from UGX.271,978,943 reported in the prior year. \uf0b7 I noted that Makerere University Guest House issues Manual Receipts and purchases most of its supplies from suppliers who do not have the Electronic Fiscal Receipting and Invoicing System (EFRIS) contrary to Section 73A (1) of the Tax Procedures Code Act. The Company is therefore, disadvantaged from the benefits associated with the EFRIS system which includes accuracy in VAT payable and claimable records."], ["29.", "Mapronano World Bank Project. Opinion Unqualified", "\uf0b7 I noted out of the released US $280,331.61 under SALIVA Project, only US $178,755.45 was spent by the project resulting into unspent balance of US $101,576.16representing 36% under absorption level. \uf0b7 Out of the released funds worth US $404,167.62 under NANO Project, only US $254,334.12 was spent by the project management resulting into unspent balance of US $149,833.50 representing 37% under absorption. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of twenty-two (22) activities worth US $1,574,943 and noted that; Four (4) outputs with fifteen (15) activities and expenditure worth US $1,077,340.69 were fully implemented. Two (2) outputs with seven (7) activities worth US $497,602.41 were partially implemented. Out of the six activities, two were fully implemented; three were partially implemented while one was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 526, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["27.", "MAK Holdings. Opinion Unqualified", "\uf0b7 Included in payables of UGX 846,382,405 as shown in the statement of financial position and under note 18 to the accounts are long outstanding arrears of UGX 791,911,805 \uf0b7 Review of the Guest House cash book and bank statements revealed that out of cash collected of UGX 780,314,500, a total of UGX 371,772,200 was spent at source \uf0b7 I noted that Makerere University Holding Limited operated without a strategic plan an annual work plan and budget. There were no minutes to show approval and review of the strategic plan and the budget by the Board. \uf0b7 Mak Holdings does not have an Investment Policy and Audit Risk Management Policy. I also noted that Mak Holdings Financial Management Policy and the Mak Holdings Human Resource Manual, 2016 being implemented were not approved by the Board. I further noted that the existing policies were not communicated to employees \uf0b7 The Guest House is in a dire state with dilapidated structures and rooms with outdated facilities"], ["28.", "MAK Holdings. 2021 Opinion Unqualified", "\uf0b7 I noted that the Company management budgeted to receive and generate revenue of UGX.1,892,600,000 however, only UGX.809,760,761 (43%) was realized reflecting an underperformance of UGX.1,082,839,239 which is 57% of the expected revenue for the year. \uf0b7 The Makerere University Guest house had accumulated creditors to the tune of UGX.620,024,827 from UGX.405,138,535 in the financial year ended 30th June, 2020 representing a 53% increase in liabilities. Some of the outstanding liabilities include statutory payments worth UGX.240,026,071. \uf0b7 I noted an increase in receivables of UGX.299,307,621 from UGX.271,978,943 reported in the prior year. \uf0b7 I noted that Makerere University Guest House issues Manual Receipts and purchases most of its supplies from suppliers who do not have the Electronic Fiscal Receipting and Invoicing System (EFRIS) contrary to Section 73A (1) of the Tax Procedures Code Act. The Company is therefore, disadvantaged from the benefits associated with the EFRIS system which includes accuracy in VAT payable and claimable records."], ["29.", "Mapronano World Bank Project. Opinion Unqualified", "\uf0b7 I noted out of the released US $280,331.61 under SALIVA Project, only US $178,755.45 was spent by the project resulting into unspent balance of US $101,576.16representing 36% under absorption level. \uf0b7 Out of the released funds worth US $404,167.62 under NANO Project, only US $254,334.12 was spent by the project management resulting into unspent balance of US $149,833.50 representing 37% under absorption. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of twenty-two (22) activities worth US $1,574,943 and noted that; Four (4) outputs with fifteen (15) activities and expenditure worth US $1,077,340.69 were fully implemented. Two (2) outputs with seven (7) activities worth US $497,602.41 were partially implemented. Out of the six activities, two were fully implemented; three were partially implemented while one was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 526, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "509", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 526, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["30.", "MaRCCI World bank Project. Opinion Unqualified", "\uf0b7 I noted that the project planned to receive US $1,269,440 out of which US $223,895.39 was received, resulting in a shortfall of US $1,045,544.61 which represents 82.36% of the approved budget. \uf0b7 I assessed the implementation of eight (8) outputs that had been fully quantified with a total of forty-one (41) activities worth US $1,269,440 and noted that; One (1) output with two (2) activities and expenditure worth US$ 5,400 were fully implemented, four (4) outputs with thirty one (31) activities worth US $219,803 were partially/ non-implemented, three (3) outputs with Eight (8) activities worth US $81,280 were not implemented at all."], ["31.", "Management Training and Advisory Centre (MTAC). Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.2.19Bn for the financial year 2021/2022, a sum of UGX.2.11Bn was collected representing performance of 96.3% of the target. This resulted into a short fall in revenue collection of UGX. 79,995,000. \uf0b7 Out of UGX. 7,795,757,000 the Centre had budgeted to receive from the Government, only UGX. 7,767,641,000 was warranted resulting in a shortfall of UGX. 28,116,000. The shortfall represents 0.5% of the approved budget. \uf0b7 Out of the total receipts for the financial year of UGX.9.88Bn, a sum of UGX.9.53Bn was spent by the Centre resulting into unspent balance of UGX.0.35Bn representing an absorption level of 96.4%. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of nineteen (19) activities worth UGX. 5,460,767,000 and noted that three (3) outputs with fourteen (14) activities with expenditure worth UGX. 4,355,739,000 were fully implemented. Two (2) outputs with five (5) activities worth UGX. 1,105,028,000 were partially implemented. Out of the five (5) activities, the entity fully implemented one (1) activity; four (4) activities were partially implemented. \uf0b7 I noted that the entity had outstanding commitments to a tune of UGX. 1,121,289,592 as at 30th June 2022. \uf0b7 I noted that the Centre had receivables amounting to UGX. 690,189,868 this financial year compared to UGX.703, 515,408 brought forward from the previous financial year. Included in the receivables are students\u2019 debtors worth 547,570,961 which relate to prior years. \uf0b7 I noted that 2 pieces of land measuring approximately 3.844 hectares costing UGX. 30,498,500,000 were recorded in the entity\u2019s land register while 2 pieces of land measuring approximately 1.644 were not recorded in the Centre\u2019s asset register. \uf0b7 I noted that the Centre had staff who have served in acting positions for over 5 years. \uf0b7 I noted that out of 73 approved positions in the Centre\u2019s structure only 48 were filled leaving 25(34.2%) positions vacant. \uf0b7 I noted that the Centre provides support to its outreach centres in form of among others provision of computers to enable delivery of teaching. It was established that all centres have inadequate computers to facilitate learning. \uf0b7 Verification of the number of enrolled students for the year under review indicated that management was only able to attract 711 students in the different diploma programmes leading to under enrolment of 1,209."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 527, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["30.", "MaRCCI World bank Project. Opinion Unqualified", "\uf0b7 I noted that the project planned to receive US $1,269,440 out of which US $223,895.39 was received, resulting in a shortfall of US $1,045,544.61 which represents 82.36% of the approved budget. \uf0b7 I assessed the implementation of eight (8) outputs that had been fully quantified with a total of forty-one (41) activities worth US $1,269,440 and noted that; One (1) output with two (2) activities and expenditure worth US$ 5,400 were fully implemented, four (4) outputs with thirty one (31) activities worth US $219,803 were partially/ non-implemented, three (3) outputs with Eight (8) activities worth US $81,280 were not implemented at all."], ["31.", "Management Training and Advisory Centre (MTAC). Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.2.19Bn for the financial year 2021/2022, a sum of UGX.2.11Bn was collected representing performance of 96.3% of the target. This resulted into a short fall in revenue collection of UGX. 79,995,000. \uf0b7 Out of UGX. 7,795,757,000 the Centre had budgeted to receive from the Government, only UGX. 7,767,641,000 was warranted resulting in a shortfall of UGX. 28,116,000. The shortfall represents 0.5% of the approved budget. \uf0b7 Out of the total receipts for the financial year of UGX.9.88Bn, a sum of UGX.9.53Bn was spent by the Centre resulting into unspent balance of UGX.0.35Bn representing an absorption level of 96.4%. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of nineteen (19) activities worth UGX. 5,460,767,000 and noted that three (3) outputs with fourteen (14) activities with expenditure worth UGX. 4,355,739,000 were fully implemented. Two (2) outputs with five (5) activities worth UGX. 1,105,028,000 were partially implemented. Out of the five (5) activities, the entity fully implemented one (1) activity; four (4) activities were partially implemented. \uf0b7 I noted that the entity had outstanding commitments to a tune of UGX. 1,121,289,592 as at 30th June 2022. \uf0b7 I noted that the Centre had receivables amounting to UGX. 690,189,868 this financial year compared to UGX.703, 515,408 brought forward from the previous financial year. Included in the receivables are students\u2019 debtors worth 547,570,961 which relate to prior years. \uf0b7 I noted that 2 pieces of land measuring approximately 3.844 hectares costing UGX. 30,498,500,000 were recorded in the entity\u2019s land register while 2 pieces of land measuring approximately 1.644 were not recorded in the Centre\u2019s asset register. \uf0b7 I noted that the Centre had staff who have served in acting positions for over 5 years. \uf0b7 I noted that out of 73 approved positions in the Centre\u2019s structure only 48 were filled leaving 25(34.2%) positions vacant. \uf0b7 I noted that the Centre provides support to its outreach centres in form of among others provision of computers to enable delivery of teaching. It was established that all centres have inadequate computers to facilitate learning. \uf0b7 Verification of the number of enrolled students for the year under review indicated that management was only able to attract 711 students in the different diploma programmes leading to under enrolment of 1,209."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 527, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "510", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 527, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Review of the required wage bill to pay the staff currently employed by the Centre amounts to UGX.858,920,011 but only UGX. 100,000,000 (11%) was allocated by Government, leading to funding gap of UGX.758,920,011. \uf0b7", null], ["32.", "Makerere University. 2021/22 Opinion Unqualified", "\uf0b7 University budgeted to receive UGX.389.433Bn, but only UGX.347.889Bn was warranted, resulting in a shortfall of UGX.41.543Bn. The shortfall represents 10.67% of the approved budget. \uf0b7 I noted that out of the budgeted NTR of UGX.132.332Bn, only UGX.68.083Bn was realized, representing a performance of 51.4 % of the target. \uf0b7 Out of the total warrants of UGX.347.889Bn received during the financial year, UGX344.465Bn was spent resulting into an unspent balance of UGX3.424B,n representing an absorption level of 98%. \uf0b7 Out of a sample of fourteen (14) outputs with a total of thirty five (35) activities worth UGX 341.13Bn assessed, I noted that Two (2) outputs with two (2) activities and expenditure worth UGX.1.298Bn were fully implemented; and Twelve (12) outputs with thirty-five (35) activities worth UGX.339.833Bn were partially implemented. \uf0b7 I noted long outstanding payables of UGX.959,975,856 due from rental income attributed toUniversity tenants. \uf0b7 I noted through land inspection, document review and inquiries from management that four (4) pieces of land measuring 103.05 hectares (6.3%) out of the 1,645.04 hectares of land owned by Makerere University had encumbrances in the form of caveats, court injunctions and encroachment. While three (3) pieces of land measuring approximately 309.2 hectares (9.34%) out of the 32 pieces held did not have land titles. \uf0b7 The entity did not transfer all the twenty-nine (29) land titles measuring approximately 1,335.84 hectares held, into the name and custody of the Uganda Land Commission. \uf0b7 Whereas the University leased three (3) pieces of land during the period under review, these pieces of land were not traceable to the lease register. \uf0b7 One (1) lease for land measuring 3.98 hectares had expired at the time of carrying out the audit. Besides, the entity did not receive any lease rentals from the leased properties. \uf0b7 A review of the IT systems of the University revealed a number of irregularities such as; procurement of equipment worth UGX.41,826,600 and tenure decommission 1,417 IT equipment despite recommendation of the board of survey report."], ["33.", "NORHED Consolidated Project for the Year Ended 31st Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 528, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Review of the required wage bill to pay the staff currently employed by the Centre amounts to UGX.858,920,011 but only UGX. 100,000,000 (11%) was allocated by Government, leading to funding gap of UGX.758,920,011. \uf0b7", null], ["32.", "Makerere University. 2021/22 Opinion Unqualified", "\uf0b7 University budgeted to receive UGX.389.433Bn, but only UGX.347.889Bn was warranted, resulting in a shortfall of UGX.41.543Bn. The shortfall represents 10.67% of the approved budget. \uf0b7 I noted that out of the budgeted NTR of UGX.132.332Bn, only UGX.68.083Bn was realized, representing a performance of 51.4 % of the target. \uf0b7 Out of the total warrants of UGX.347.889Bn received during the financial year, UGX344.465Bn was spent resulting into an unspent balance of UGX3.424B,n representing an absorption level of 98%. \uf0b7 Out of a sample of fourteen (14) outputs with a total of thirty five (35) activities worth UGX 341.13Bn assessed, I noted that Two (2) outputs with two (2) activities and expenditure worth UGX.1.298Bn were fully implemented; and Twelve (12) outputs with thirty-five (35) activities worth UGX.339.833Bn were partially implemented. \uf0b7 I noted long outstanding payables of UGX.959,975,856 due from rental income attributed toUniversity tenants. \uf0b7 I noted through land inspection, document review and inquiries from management that four (4) pieces of land measuring 103.05 hectares (6.3%) out of the 1,645.04 hectares of land owned by Makerere University had encumbrances in the form of caveats, court injunctions and encroachment. While three (3) pieces of land measuring approximately 309.2 hectares (9.34%) out of the 32 pieces held did not have land titles. \uf0b7 The entity did not transfer all the twenty-nine (29) land titles measuring approximately 1,335.84 hectares held, into the name and custody of the Uganda Land Commission. \uf0b7 Whereas the University leased three (3) pieces of land during the period under review, these pieces of land were not traceable to the lease register. \uf0b7 One (1) lease for land measuring 3.98 hectares had expired at the time of carrying out the audit. Besides, the entity did not receive any lease rentals from the leased properties. \uf0b7 A review of the IT systems of the University revealed a number of irregularities such as; procurement of equipment worth UGX.41,826,600 and tenure decommission 1,417 IT equipment despite recommendation of the board of survey report."], ["33.", "NORHED Consolidated Project for the Year Ended 31st Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 528, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "511", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 528, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%.", null], ["34.", "ROM Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 17th November, 2021, thus occasioning a delay of 10 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["35.", "TELLS Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 30th November, 2021, thus occasioning a delay of 11 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 529, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%.", null], ["34.", "ROM Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 17th November, 2021, thus occasioning a delay of 10 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["35.", "TELLS Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 30th November, 2021, thus occasioning a delay of 11 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["36.", "Muni University. Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX 26.639Bn received during the financial year, the University spent UGX 26.145Bn resulting in un-utilised warrants of UGX 0.494Bn representing an absorption level of 98.15%. \uf0b7 I noted that of the 17 quantified activities worth UGX 3.878Bn assessed; 7 activities representing 41.2% were fully implemented, whereas 10 activities representing 58.8% were partially implemented. \uf0b7 I noted that of the six (6) pieces of land measuring approximately 1,334.85 hectares held by the University were not recorded in the GFMIS fixed asset module, four (4) pieces of titled land measuring approximately 1,155.65 hectares were not recorded in the land/assets register; One (1) piece of land at Bidibidi measuring approximately 177.891 hectares had encumbrances in the form of the utilization of the entire piece of land to resettle refugees by OPM; 2 pieces of land measuring approximately 179.202 hectares (13%) did not have land titles and the University failed to transfer all the four (4) titles of land measuring approximately 1,155.65 hectares held, into the name and custody of the Uganda Land Commission. \uf0b7 The statement of financial position and note 19 of the financial statements disclosed UGX 2,850,053,751 as receivables included in the balance under note 19(a) are accrued revenue of UGX 338,023,245. \uf0b7 I noted that a total of two (2) IT systems developed were not cleared by NITA-U"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 529, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "512", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 529, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Big Blue button and E-books systems developed systems are not owned by the entity, as a result, it increases the exposure of the entity to vendor manipulation.  \uf0b7 I noted that there were no specific structures that steer and oversee ICT implementation.  \uf0b7 Out of the 11 total approved established positions in the structure for the ICT Directorate/Department/Unit staff, only 8 staff representing (73%) were filled leaving 3 staff (27%) positions vacant.  \uf0b7 There was no approved IT risk management framework/policy at the entity, and risk register.", null], ["37.", "Mbarara University of Science and Technology Opinion Unqualified", "\uf0b7 A review of Statement of the financial Position and note 19(a) revealed that receivables worth UGX. 958,118,173 remained outstanding. \uf0b7 Out of the budgeted NTR of UGX.12.477Bn, only UGX.10.844Bn was collected, representing a performance of 87% of the target. \uf0b7 Out to the approved budget, UGX. 59.171Bn out of which UGX.54.671Bn was warranted, resulting in a shortfall of UGX4.53Bn. The shortfall represented 7.6% of the revised approved budget. \uf0b7 Out of the total warrants of UGX.54.671Bn received during the financial year, the entity submitted invoices totalling UGX.53.870Bn resulting in un-utilized warrants of UGX.0.802Bn representing an absorption level of 99%. \uf0b7 I assessed the implementation of a sample of twenty-five (25) outputs that had been fully quantified with a total of eighty-three (83) activities worth UGX.41.861Bn and noted that; Ten (10) outputs with twenty (20) activities and expenditure worth UGX.1.629Bn were fully implemented while thirteen (13) outputs with fifty-nine (59) activities worth UGX.40.073Bn were partially implemented. \uf0b7 Out of the fifty-nine (59) activities, the entity fully implemented twenty (20) activities; eighteen (18) activities were partially implemented, while twenty-one (21) activities remained unimplemented. \uf0b7 Procurements totalling to UGX.311,643,492 sourced using Micro procurement were split to fit within the set threshold of UGX.5,000,000. \uf0b7 I noted that the University entered into a contract worth UGX. 8,397,814,309 with a contractor to construct Phase 2, of faculty of Computer Formatics, for a period of 18 months. However, the funds to pay for the multi- year project were not released. \uf0b7 A total of 3 IT systems/equipment procured at UGX.122,410,500 were not cleared by NITA-U, while systems costing UGX.122,410,500 did not have clearance from MoFPED."], ["38.", "National Council of Sports. Opinion Unqualified", "\uf0b7 Out of the total available funds during the financial year of UGX.18.368Bn, only UGX.18.043Bn was spent by the entity resulting in an unspent balance of UGX.0.325Bn representing an absorption level of 98.2%. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.0.781Bn during the year under review, out of only UGX.0.670Bn was realized, representing a performance of 86% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 530, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Big Blue button and E-books systems developed systems are not owned by the entity, as a result, it increases the exposure of the entity to vendor manipulation.  \uf0b7 I noted that there were no specific structures that steer and oversee ICT implementation.  \uf0b7 Out of the 11 total approved established positions in the structure for the ICT Directorate/Department/Unit staff, only 8 staff representing (73%) were filled leaving 3 staff (27%) positions vacant.  \uf0b7 There was no approved IT risk management framework/policy at the entity, and risk register.", null], ["37.", "Mbarara University of Science and Technology Opinion Unqualified", "\uf0b7 A review of Statement of the financial Position and note 19(a) revealed that receivables worth UGX. 958,118,173 remained outstanding. \uf0b7 Out of the budgeted NTR of UGX.12.477Bn, only UGX.10.844Bn was collected, representing a performance of 87% of the target. \uf0b7 Out to the approved budget, UGX. 59.171Bn out of which UGX.54.671Bn was warranted, resulting in a shortfall of UGX4.53Bn. The shortfall represented 7.6% of the revised approved budget. \uf0b7 Out of the total warrants of UGX.54.671Bn received during the financial year, the entity submitted invoices totalling UGX.53.870Bn resulting in un-utilized warrants of UGX.0.802Bn representing an absorption level of 99%. \uf0b7 I assessed the implementation of a sample of twenty-five (25) outputs that had been fully quantified with a total of eighty-three (83) activities worth UGX.41.861Bn and noted that; Ten (10) outputs with twenty (20) activities and expenditure worth UGX.1.629Bn were fully implemented while thirteen (13) outputs with fifty-nine (59) activities worth UGX.40.073Bn were partially implemented. \uf0b7 Out of the fifty-nine (59) activities, the entity fully implemented twenty (20) activities; eighteen (18) activities were partially implemented, while twenty-one (21) activities remained unimplemented. \uf0b7 Procurements totalling to UGX.311,643,492 sourced using Micro procurement were split to fit within the set threshold of UGX.5,000,000. \uf0b7 I noted that the University entered into a contract worth UGX. 8,397,814,309 with a contractor to construct Phase 2, of faculty of Computer Formatics, for a period of 18 months. However, the funds to pay for the multi- year project were not released. \uf0b7 A total of 3 IT systems/equipment procured at UGX.122,410,500 were not cleared by NITA-U, while systems costing UGX.122,410,500 did not have clearance from MoFPED."], ["38.", "National Council of Sports. Opinion Unqualified", "\uf0b7 Out of the total available funds during the financial year of UGX.18.368Bn, only UGX.18.043Bn was spent by the entity resulting in an unspent balance of UGX.0.325Bn representing an absorption level of 98.2%. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.0.781Bn during the year under review, out of only UGX.0.670Bn was realized, representing a performance of 86% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 530, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "513", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 530, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of the 4 quantified activities worth UGX.15.1Bn assessed; 3 activities representing 75% were fully implemented, while 1 activity representing 25% was not implemented. \uf0b7 I noted that transfers to Uganda netball federation and Uganda Boxing federation worth UGX.270,040,950 were not fully accounted for. \uf0b7 I noted a shortage of sports academies and technical capacity in terms of personnel with internationally accredited skills to promote sports in the country. \uf0b7 I noted that the entity did not transfer land in to the custody of Uganda Land Commission \uf0b7 I noted that the staff of the entity had not been enrolled on the IPPS system and were paid through IFMS without IPPS numbers. \uf0b7 A total of 3 IT systems/equipment acquired at UGX.43,049,727 were not cleared by NITA-U. \uf0b7 Review of the ICT governance structure of the entity revealed that; there were no specific structures that steer and oversee ICT implementation; the entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III; there was no approved IT risk management framework/policy at the entity; there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["39.", "Uganda Management Institute (UMI). Opinion Unqualified", "\uf0b7 I noted that the Institute did not budget to collect NTR during the year under review however, UGX 12.02Bn was collected. \uf0b7 Out of the approved budget, of UGX 38.03Bn, a sum of UGX 32.05Bn was warranted, resulting in a shortfall of UGX 5.98Bn. The shortfall represents 15.72% of the approved budget. \uf0b7 Out of the total warrants of UGX 43.57Bn received during the financial year UGX 31.55Bn was spent by the institute resulting in an unspent balance of UGX 12.020Bn representing an absorption level of 72%. \uf0b7 Out of a sample of seven (7) outputs assessed with a total of twenty five (25) activities worth UGX2.31Bn four (4) outputs with twenty two (22) activities worth UGX 1.48Bn were partially implemented and three (3) outputs with three (3) activities with a budget of UGX 0.83Bn were not implemented at all. \uf0b7 Out if 276 positions in the establishment 200 posts were filled leaving 76 positions vacant representing a staffing gap of 28%. \uf0b7 All the 05 pieces of land measuring approximately 6.725 hectares held, by Institute were not transferred into the name of the Uganda Land Commission as required by the law."], ["40.", "Uganda National Examinations Board (UNEB). Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX 146,445,366,444 which was entirely warranted. \uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the entity\u2019s NTR at UGX.56.89Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 531, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that out of the 4 quantified activities worth UGX.15.1Bn assessed; 3 activities representing 75% were fully implemented, while 1 activity representing 25% was not implemented. \uf0b7 I noted that transfers to Uganda netball federation and Uganda Boxing federation worth UGX.270,040,950 were not fully accounted for. \uf0b7 I noted a shortage of sports academies and technical capacity in terms of personnel with internationally accredited skills to promote sports in the country. \uf0b7 I noted that the entity did not transfer land in to the custody of Uganda Land Commission \uf0b7 I noted that the staff of the entity had not been enrolled on the IPPS system and were paid through IFMS without IPPS numbers. \uf0b7 A total of 3 IT systems/equipment acquired at UGX.43,049,727 were not cleared by NITA-U. \uf0b7 Review of the ICT governance structure of the entity revealed that; there were no specific structures that steer and oversee ICT implementation; the entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III; there was no approved IT risk management framework/policy at the entity; there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["39.", "Uganda Management Institute (UMI). Opinion Unqualified", "\uf0b7 I noted that the Institute did not budget to collect NTR during the year under review however, UGX 12.02Bn was collected. \uf0b7 Out of the approved budget, of UGX 38.03Bn, a sum of UGX 32.05Bn was warranted, resulting in a shortfall of UGX 5.98Bn. The shortfall represents 15.72% of the approved budget. \uf0b7 Out of the total warrants of UGX 43.57Bn received during the financial year UGX 31.55Bn was spent by the institute resulting in an unspent balance of UGX 12.020Bn representing an absorption level of 72%. \uf0b7 Out of a sample of seven (7) outputs assessed with a total of twenty five (25) activities worth UGX2.31Bn four (4) outputs with twenty two (22) activities worth UGX 1.48Bn were partially implemented and three (3) outputs with three (3) activities with a budget of UGX 0.83Bn were not implemented at all. \uf0b7 Out if 276 positions in the establishment 200 posts were filled leaving 76 positions vacant representing a staffing gap of 28%. \uf0b7 All the 05 pieces of land measuring approximately 6.725 hectares held, by Institute were not transferred into the name of the Uganda Land Commission as required by the law."], ["40.", "Uganda National Examinations Board (UNEB). Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX 146,445,366,444 which was entirely warranted. \uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the entity\u2019s NTR at UGX.56.89Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 531, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "514", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 531, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Uganda Land Commission was not notified about the acquisition of one piece of land measuring 0.4 hectares costing UGX.750,000,000 to enable recording and updating of the GOU land register. \uf0b7 I noted that all the 6 pieces of land measuring approximately 2.12 hectares held by the entity at the reporting date had not been transferred into the custody of ULC. \uf0b7 I noted that one piece of land measuring approximately 0.4 hectares (100%) had not yet been used in accordance with the approved purpose set out in the strategic plan. \uf0b7 There was no IT risk management framework/policy at UNEB by the time of the audit.", null], ["41.", "Uganda Business and Technical Examinations Board (UBTEB) Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.7.7Bn during the year under review. Out of this, only UGX.2.3Bn was realised, representing a performance of 30% of the target. \uf0b7 I noted that out of the total available funds of UGX. 35.2Bn during the financial year, UGX. 32.65Bn was spent resulting in an unspent balance of UGX. 2.55Bn representing absorption level of 92.8%. \uf0b7 I noted that four (4) outputs with seven (7) activities and expenditures worth UGX.16.3Bn were fully implemented three (3) outputs with nine (9) activities worth UGX.16.4Bn were partially implemented. \uf0b7 I noted that the Board did not have a land title for its 1 piece of land measuring approximately 0.404 hectares (100%) \uf0b7 I noted that UBTEB had only made payments amounting to UGX. 3,792,402,179 against the required amount of UGX. 5,126,257,884 toward advance payments for the construction of the proposed UBTEB assessment Centre hence an underpayment of UGX.1,333,855,405. I further noted that at the time of the audit in October 2022, the Board had not made any payments toward the four Interim payment certificates raised by the contractor totaling UGX. 2,980,505,141 \uf0b7 I noted that there was no Business and Technical Vocational Qualifications Framework in place rendering it difficult for the Board to effectively execute its mandate. \uf0b7 I noted that though the Board had 205 approved staff positions, only 97 had been filled leaving a staffing gap of 108 (52%). \uf0b7 I noted that Uganda Hotel Training and Tourism Institute, Bukalasa Agricultural College, and Nyabyeya Forestry College do offer diploma programmes but assess their students contrary to the provision of the law."], ["42.", "Makerere Institute of Social Research- Norhed Project \u201cBuilding and Reflecting on Interdisciplinary Phd-Studies for Higher Education Transformation\u201d Grant Number: Uga-13/0023 For the Period 1st January 2021 to 31st August, 2021", "\uf0b7 There were no material and reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 532, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Uganda Land Commission was not notified about the acquisition of one piece of land measuring 0.4 hectares costing UGX.750,000,000 to enable recording and updating of the GOU land register. \uf0b7 I noted that all the 6 pieces of land measuring approximately 2.12 hectares held by the entity at the reporting date had not been transferred into the custody of ULC. \uf0b7 I noted that one piece of land measuring approximately 0.4 hectares (100%) had not yet been used in accordance with the approved purpose set out in the strategic plan. \uf0b7 There was no IT risk management framework/policy at UNEB by the time of the audit.", null], ["41.", "Uganda Business and Technical Examinations Board (UBTEB) Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.7.7Bn during the year under review. Out of this, only UGX.2.3Bn was realised, representing a performance of 30% of the target. \uf0b7 I noted that out of the total available funds of UGX. 35.2Bn during the financial year, UGX. 32.65Bn was spent resulting in an unspent balance of UGX. 2.55Bn representing absorption level of 92.8%. \uf0b7 I noted that four (4) outputs with seven (7) activities and expenditures worth UGX.16.3Bn were fully implemented three (3) outputs with nine (9) activities worth UGX.16.4Bn were partially implemented. \uf0b7 I noted that the Board did not have a land title for its 1 piece of land measuring approximately 0.404 hectares (100%) \uf0b7 I noted that UBTEB had only made payments amounting to UGX. 3,792,402,179 against the required amount of UGX. 5,126,257,884 toward advance payments for the construction of the proposed UBTEB assessment Centre hence an underpayment of UGX.1,333,855,405. I further noted that at the time of the audit in October 2022, the Board had not made any payments toward the four Interim payment certificates raised by the contractor totaling UGX. 2,980,505,141 \uf0b7 I noted that there was no Business and Technical Vocational Qualifications Framework in place rendering it difficult for the Board to effectively execute its mandate. \uf0b7 I noted that though the Board had 205 approved staff positions, only 97 had been filled leaving a staffing gap of 108 (52%). \uf0b7 I noted that Uganda Hotel Training and Tourism Institute, Bukalasa Agricultural College, and Nyabyeya Forestry College do offer diploma programmes but assess their students contrary to the provision of the law."], ["42.", "Makerere Institute of Social Research- Norhed Project \u201cBuilding and Reflecting on Interdisciplinary Phd-Studies for Higher Education Transformation\u201d Grant Number: Uga-13/0023 For the Period 1st January 2021 to 31st August, 2021", "\uf0b7 There were no material and reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 532, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "515", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 532, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", ""], ["43.", "MISR NORHED Project II \u201cBuilding and Reflecting On Interdisciplinary PHD- Studies for Higher Education Transformation\u201d Grant Number: UGA- 13/0023 for the Period 1st September, 2021 to 31st December, 2021 Opinion Unqualified", "\uf0b7 There are no reportable issues."], ["44.", "Uganda Petroleum Institute Kigumba Opinion Unqualified", "\uf0b7 I noted that out of the budgeted NTR of UGX.0.647Bn for the year 2021/2022, UGX.0.641Bn was collected, representing a performance of 99% of the target. Similarly, the Institute budgeted to receive UGX.8.5Bn from GOU of which only UGX.4.75Bn was warranted, resulting in a shortfall of UGX. 3.75Bn representing 45% of the budget. \uf0b7 I noted that out of the total releases of UGX. 5.389Bn received during the financial year, UGX. 4.761Bn was spent by the entity resulting in an unspent balance of UGX. 0.628Bn representing an absorption level of 88.3% \uf0b7 I noted from a sample of (16) Outputs that had been fully quantified with a total of one hundred forty-six (146) activities worth UGX. 4.096Bn that; \uf0b7 Six (6) outputs with fifty-seven (57) activities and expenditure worth UGX. 1.409Bn were fully implemented, three (3) outputs with eleven (11) activities worth UGX. 2.244Bn were partially implemented, Seven (7) outputs with seventy (78) activities worth UGX. 0.443Bn were not implemented at all. \uf0b7 I noted that out of the 103 approved staff for the Institute; only 81 positions were filled leaving 22 (21.4%) positions vacant. Of the 81 staff, 40 staff were on Government payroll (permanent), 1 staff on probation while 41 are on governing council contract \uf0b7 I noted that contract staff salary for the month of June 2022 worth UGX. 47,877,500 had not been paid. Further enquiries indicated that contract staff had not been paid for the last four (4) months."], ["45.", "Education Service Commission Opinion Unqualified", "\uf0b7 The Commission had a revised budget, totalling UGX.21.28Bn, out of which UGX.18.03 was warranted, resulting into a shortfall of UGX.3.25Bn. The shortfall represents 15.3% of the approved budget. \uf0b7 The Commission received UGX.18.03Bn during the financial year, however UGX.17.6Bn was spent resulting in an unspent balance of UGX.0.42 representing an absorption level of 98%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 533, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "516", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 533, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 From the sampled of Six (6) outputs that had been fully quantified with a total of twenty-four (24) activities worth UGX.15.92Bn, I noted that; Five (5) outputs with twenty-one (21) activities and expenditure worth UGX.11.94 were fully implemented. One (1) output with three (3) activities worth UGX.3.98 were partially implemented. Out of the three (3) activities, the entity fully implemented two (2) activities; one (1) activity was partially implemented. \uf0b7 I noted that Commission was allocated land measuring approximately 0.405 hectares by the Ministry of Education and Sports of which the Commission had not acquired a land title. \uf0b7 The commission budgeted to receive UGX.1,022,060,300 for the last 3 financial years, for implementation of IT systems and acquisition of IT Equipment, however, only UGX.321,530,300 was warranted, resulting into a shortfall of UGX.700,530,000 which is 68.5% of the budget.", null], ["46.", "Mandela National Stadium Limited Opinion Unqualified", "\uf0b7 Although the entity budgeted to receive UGX.98.36Bn, only UGX.82.88Bn was collected, resulting into a shortfall of UGX.15.48Bn which is 15.7% of the budget. \uf0b7 Out of the two (2) outputs with a total of thirty three (33) activities and total expenditure of UGX.34.3Bn sampled for assessment, I noted that One (1) output with six (6) activities and expenditure worth UGX.2.2Bn was fully implemented while one (1) output with twenty-seven (27) activities worth UGX.32.1Bn was partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 50.199 hectares, land measuring approximately 25.199 hectares had encumbrances in the form of court injunctions and encroachment. \uf0b7 A review of the financial statements revealed that Mandela National Stadium Limited had receivables of UGX. 30,839,304,013 at the close of the financial year, an increase of 1,051.8% from receivables of UGX.2,677,452,246 of the previous financial year 2020/2021. \uf0b7 There was neither approved IT risk management framework/policy nor risk register at the entity. Furthermore, there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 I noted that whereas the Uganda Land Commission leased 2 piece of land measuring 2.433 hectares during the period under review, these pieces of land were not traceable to MNSL lease register."], ["47.", "Kyambogo University 2021/22 Opinion Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.139.89Bn, out of which UGX.129.13Bn was warranted, resulting in a shortfall of UGX10.76Bn. The shortfall represents 7.7% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.77.14Bn during the year under review, out of which only UGX.74.68Bn was realized, representing a performance of 97% of the target. \uf0b7 Out of the total warrants of UGX.129.13Bn received during the financial year, the entity submitted invoiced totaling UGX.128.75Bn resulting in un-utilized warrants of UGX.0.38Bn representing an absorption level of 99.71%. \uf0b7 I assessed the implementation of a sample of sixteen (16) outputs that had been fully quantified with a total of eighty three (84) activities worth UGX. 119.91Bn and noted that; Two (2) outputs with six (6) activities and expenditure worth UGX.1.01Bn were fully implemented; Twelve (12) outputs with seventy six (76) activities worth UGX.118.61Bn were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 534, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 From the sampled of Six (6) outputs that had been fully quantified with a total of twenty-four (24) activities worth UGX.15.92Bn, I noted that; Five (5) outputs with twenty-one (21) activities and expenditure worth UGX.11.94 were fully implemented. One (1) output with three (3) activities worth UGX.3.98 were partially implemented. Out of the three (3) activities, the entity fully implemented two (2) activities; one (1) activity was partially implemented. \uf0b7 I noted that Commission was allocated land measuring approximately 0.405 hectares by the Ministry of Education and Sports of which the Commission had not acquired a land title. \uf0b7 The commission budgeted to receive UGX.1,022,060,300 for the last 3 financial years, for implementation of IT systems and acquisition of IT Equipment, however, only UGX.321,530,300 was warranted, resulting into a shortfall of UGX.700,530,000 which is 68.5% of the budget.", null], ["46.", "Mandela National Stadium Limited Opinion Unqualified", "\uf0b7 Although the entity budgeted to receive UGX.98.36Bn, only UGX.82.88Bn was collected, resulting into a shortfall of UGX.15.48Bn which is 15.7% of the budget. \uf0b7 Out of the two (2) outputs with a total of thirty three (33) activities and total expenditure of UGX.34.3Bn sampled for assessment, I noted that One (1) output with six (6) activities and expenditure worth UGX.2.2Bn was fully implemented while one (1) output with twenty-seven (27) activities worth UGX.32.1Bn was partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 50.199 hectares, land measuring approximately 25.199 hectares had encumbrances in the form of court injunctions and encroachment. \uf0b7 A review of the financial statements revealed that Mandela National Stadium Limited had receivables of UGX. 30,839,304,013 at the close of the financial year, an increase of 1,051.8% from receivables of UGX.2,677,452,246 of the previous financial year 2020/2021. \uf0b7 There was neither approved IT risk management framework/policy nor risk register at the entity. Furthermore, there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 I noted that whereas the Uganda Land Commission leased 2 piece of land measuring 2.433 hectares during the period under review, these pieces of land were not traceable to MNSL lease register."], ["47.", "Kyambogo University 2021/22 Opinion Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.139.89Bn, out of which UGX.129.13Bn was warranted, resulting in a shortfall of UGX10.76Bn. The shortfall represents 7.7% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.77.14Bn during the year under review, out of which only UGX.74.68Bn was realized, representing a performance of 97% of the target. \uf0b7 Out of the total warrants of UGX.129.13Bn received during the financial year, the entity submitted invoiced totaling UGX.128.75Bn resulting in un-utilized warrants of UGX.0.38Bn representing an absorption level of 99.71%. \uf0b7 I assessed the implementation of a sample of sixteen (16) outputs that had been fully quantified with a total of eighty three (84) activities worth UGX. 119.91Bn and noted that; Two (2) outputs with six (6) activities and expenditure worth UGX.1.01Bn were fully implemented; Twelve (12) outputs with seventy six (76) activities worth UGX.118.61Bn were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 534, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "517", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 534, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of the University expenditure vouchers revealed that payments relating to the previous year totaling to UGX.2,663,779,707 were neither disclosed/ verified as part of the arrears in the previous financial year nor budgeted for, but was paid in the current financial year. \uf0b7 I noted that whereas the Ministry of Public Service issued a salary structure for all Public Universities for uniformity of payment of salaries of public universities, Kyambogo University paid top-up on the approved salaries from allowances\u2019 allocation to a tune of UGX.8,934,707,841. \uf0b7 A comparison of 5% NSSF deducted from the salaries of employees for the month of December, January, February and March with the total amount of 5% NSSF remitted for the same months, revealed a discrepancy of UGX.116,071,516 unremitted amount to NSSF. \uf0b7 The entity had 38 positions in ICT staff establishment of which only 7 (18%) positions were filled", null], ["48.", "The National Council for Higher Education  2021/22 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.4.780Bn during the year under review out of which, only UGX.3.425Bn was collected, resulting to a short fall in revenue collection of UGX.1.355Bn, representing a performance of 74% of the target. \uf0b7 The entity was supposed to receive UGX.13.83Bn out of which UGX.12.472Bn was warranted, resulting in a shortfall of UGX.1.358Bn, representing 9.83% of the approved budget. \uf0b7 Out of the total warrants of UGX.12.472Bn received during the financial year, the entity submitted invoices totalling UGX.11.18Bn resulting into un-utilised warrants of UGX.1.3Bn representing an absorption level of 90%. \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of one hundred fifteen (15) activities worth UGX.11.2Bn and noted that; Two (2) outputs with three (3) activities and expenditures worth UGX.1Bn were fully implemented. Three (3) outputs with twelve (12) activities worth UGX.10.2Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented three (3) activities while nine (9) activities were partially implemented, and none of the activities remained unimplemented. \uf0b7 I noted that out of the approved staff establishment of 125 staff, NCHE has only 53 staff, resulting to a staffing gap of 72 staff (58%). I further noted that the Council had a wage requirement of UGX. 12,821,702,568 but only received UGX. 7,064,285,393 resulting into a shortfall of UGX. 5,757,417,175. \uf0b7 I noted that only 487 programs were accredited out of 600 planned for the year, leaving 113 programs not accredited. \uf0b7 I noted that 30 universities\u2019 provisional licenses were not assessed for progression to charter status, after 3 years of holding provisional licenses. \uf0b7 I further noted that licenses of 76 Tertiary Institutions were not assessed for progression of certificate of classification and registration."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 535, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A review of the University expenditure vouchers revealed that payments relating to the previous year totaling to UGX.2,663,779,707 were neither disclosed/ verified as part of the arrears in the previous financial year nor budgeted for, but was paid in the current financial year. \uf0b7 I noted that whereas the Ministry of Public Service issued a salary structure for all Public Universities for uniformity of payment of salaries of public universities, Kyambogo University paid top-up on the approved salaries from allowances\u2019 allocation to a tune of UGX.8,934,707,841. \uf0b7 A comparison of 5% NSSF deducted from the salaries of employees for the month of December, January, February and March with the total amount of 5% NSSF remitted for the same months, revealed a discrepancy of UGX.116,071,516 unremitted amount to NSSF. \uf0b7 The entity had 38 positions in ICT staff establishment of which only 7 (18%) positions were filled", null], ["48.", "The National Council for Higher Education  2021/22 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.4.780Bn during the year under review out of which, only UGX.3.425Bn was collected, resulting to a short fall in revenue collection of UGX.1.355Bn, representing a performance of 74% of the target. \uf0b7 The entity was supposed to receive UGX.13.83Bn out of which UGX.12.472Bn was warranted, resulting in a shortfall of UGX.1.358Bn, representing 9.83% of the approved budget. \uf0b7 Out of the total warrants of UGX.12.472Bn received during the financial year, the entity submitted invoices totalling UGX.11.18Bn resulting into un-utilised warrants of UGX.1.3Bn representing an absorption level of 90%. \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of one hundred fifteen (15) activities worth UGX.11.2Bn and noted that; Two (2) outputs with three (3) activities and expenditures worth UGX.1Bn were fully implemented. Three (3) outputs with twelve (12) activities worth UGX.10.2Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented three (3) activities while nine (9) activities were partially implemented, and none of the activities remained unimplemented. \uf0b7 I noted that out of the approved staff establishment of 125 staff, NCHE has only 53 staff, resulting to a staffing gap of 72 staff (58%). I further noted that the Council had a wage requirement of UGX. 12,821,702,568 but only received UGX. 7,064,285,393 resulting into a shortfall of UGX. 5,757,417,175. \uf0b7 I noted that only 487 programs were accredited out of 600 planned for the year, leaving 113 programs not accredited. \uf0b7 I noted that 30 universities\u2019 provisional licenses were not assessed for progression to charter status, after 3 years of holding provisional licenses. \uf0b7 I further noted that licenses of 76 Tertiary Institutions were not assessed for progression of certificate of classification and registration."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 535, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "518", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 535, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I also noted that four (4) Universities whose licences were revoked continue to operate contrary to the regulations.", null], ["49.", "National Curriculum Development Centre 2021/22 Opinion 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 entity did not budget for NTR in the year under review; however, UGX.0.095Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.42.16Bn out of which UGX. 40.72Bn was warranted, resulting in a shortfall of UGX1.38Bn which is 3.3% of the approved budget. \uf0b7 Out of the total warrants of UGX.40.72Bn received during the financial year, the entity submitted invoices totaling UGX. 39.027Bn resulting in an un-utilized warrant of UGX.1.7Bn representing an absorption level of 95.8%. \uf0b7 I assessed the implementation of a sample of eleven (11) outputs that had been fully quantified with a total of seventy-two (72) activities worth UGX.39.03Bn and noted that; Two (2) outputs with eleven (11) activities and expenditure worth UGX.0.49Bn were fully implemented. Nine (9) outputs with sixty-one (61) activities worth UGX.38.54Bn were partially implemented. \uf0b7 I noted that the Centre had receivables totaling to UGX.392,497,559 as at 30th June 2022 though there were no demand notes or reminders issued in the current year in regard to these arrears of revenue or any other serious action to ensure recovery. \uf0b7 I noted that whereas the Centre had outstanding domestic arrears of UGX.3.7 Bn as at the end of the FY 2020/2021, did not budget for domestic arrears 1,820,651,696 was spent to settle the arrears."], ["50.", "Pharm-Biotechnology and Traditional Medicine (Pharmbiotrac) Centre Ace Ii Project Opinion Unqualified", "\uf0b7 A review of the Funds disbursement schedules revealed that a sum of USD. 290,728 (60.3%) was received in the year under review out of the expected amount of USD. 1,719,039 resulting into a shortfall of USD. 1,428,311. This represents a performance of only 17% of the target. \uf0b7 The Project received USD. 290,728 during the financial year, and it also had balances brought forward of USD. 1,003,605, thus making a total of USD. 1,294,333 available for spending in the year. Out pf the available funds, a sum of USD. 1,073,844 was spent, leading to a funds absorption rate 83%. \uf0b7 I assessed the implementation of one (1) output that had been fully quantified with a total of six (6) activities worth USD. 52,351 and noted that; o  In this One (1) output, only two (2) activities were fully implemented. o  In this output no activity was partially implemented. o  In this output, four (4) activities were not implemented at all. \uf0b7 I noted that funds to the tune of USD. 5,396.68 were irregularly diverted from the activities on which they were budgeted and spent on other activities (in form of excess expenditure) without seeking and obtaining the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 536, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I also noted that four (4) Universities whose licences were revoked continue to operate contrary to the regulations.", null], ["49.", "National Curriculum Development Centre 2021/22 Opinion 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 entity did not budget for NTR in the year under review; however, UGX.0.095Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.42.16Bn out of which UGX. 40.72Bn was warranted, resulting in a shortfall of UGX1.38Bn which is 3.3% of the approved budget. \uf0b7 Out of the total warrants of UGX.40.72Bn received during the financial year, the entity submitted invoices totaling UGX. 39.027Bn resulting in an un-utilized warrant of UGX.1.7Bn representing an absorption level of 95.8%. \uf0b7 I assessed the implementation of a sample of eleven (11) outputs that had been fully quantified with a total of seventy-two (72) activities worth UGX.39.03Bn and noted that; Two (2) outputs with eleven (11) activities and expenditure worth UGX.0.49Bn were fully implemented. Nine (9) outputs with sixty-one (61) activities worth UGX.38.54Bn were partially implemented. \uf0b7 I noted that the Centre had receivables totaling to UGX.392,497,559 as at 30th June 2022 though there were no demand notes or reminders issued in the current year in regard to these arrears of revenue or any other serious action to ensure recovery. \uf0b7 I noted that whereas the Centre had outstanding domestic arrears of UGX.3.7 Bn as at the end of the FY 2020/2021, did not budget for domestic arrears 1,820,651,696 was spent to settle the arrears."], ["50.", "Pharm-Biotechnology and Traditional Medicine (Pharmbiotrac) Centre Ace Ii Project Opinion Unqualified", "\uf0b7 A review of the Funds disbursement schedules revealed that a sum of USD. 290,728 (60.3%) was received in the year under review out of the expected amount of USD. 1,719,039 resulting into a shortfall of USD. 1,428,311. This represents a performance of only 17% of the target. \uf0b7 The Project received USD. 290,728 during the financial year, and it also had balances brought forward of USD. 1,003,605, thus making a total of USD. 1,294,333 available for spending in the year. Out pf the available funds, a sum of USD. 1,073,844 was spent, leading to a funds absorption rate 83%. \uf0b7 I assessed the implementation of one (1) output that had been fully quantified with a total of six (6) activities worth USD. 52,351 and noted that; o  In this One (1) output, only two (2) activities were fully implemented. o  In this output no activity was partially implemented. o  In this output, four (4) activities were not implemented at all. \uf0b7 I noted that funds to the tune of USD. 5,396.68 were irregularly diverted from the activities on which they were budgeted and spent on other activities (in form of excess expenditure) without seeking and obtaining the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 536, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "519", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 536, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["51.", "Opec Fund for International Development  (OFID)-Vocational Education Project Phase 11 Opinion Unqualified", "\uf0b7 I noted that the project was supposed to receive UGX.22.1Bn but only received a total of UGX UGX.3.1 Bn \uf0b7 I noted that out of the total of UGX.18.87Bn availed for financing the Project for the year under review only UGX.2.9Bn (15%) had been absorbed. \uf0b7 I noted that the Project was planned to be concluded by December 2021 but extended to 2024 due to slow progress of implementation. I noted that except for supply of institute buses which accounts for 22 % of Component 2 and supply of equipment and tools which constitutes 16% of the total project budget, the procurement of the remaining training supplies i.e. Furniture, tractors and off-shelf Workshop & ICT equipment and text books had not taken off by the time of concluding the audit. \uf0b7 I noted that while key among the outputs of the consultancy services is the development of Training Plan for the selected 8 Technical Institutions, the competence based curriculum was not yet in place"], ["52.", "Uganda Skills Development Project (USDP)- PSFU Opinion Unqualified", "\uf0b7 I noted that the Project effective date was 28th October 2016 and the closure date scheduled for end December 2022\\. During the period the project had cumulatively received total of USD.22.6million for the entire project period representing a 100% budget performance. \uf0b7 Out of the cumulative amount received over the years, a sum of USD.22.3 million had been accounted for by the end of the financial year leaving a balance of USD. 269,151.09 outstanding. \uf0b7 I noted that out of the total available funds of UGX.10.28Bn during the financial year, UGX.10.06Bn was spent resulting in an unspent balance of UGX.0.22Bn representing an absorption level of 98%."], ["53.", "Uganda Skills Development Project (USDP) -MOES Opinion Unqualified", "\uf0b7 Out of the total available funds of UGX. 149.2Bn during the financial year, a sum of UGX. 61.3Bn was spent by the Project, resulting in an unspent balance of UGX. 87.8Bn representing an absorption level of 41%. \uf0b7 I assessed the implementation of a sample of (3) outputs that had been fully quantified with a total of nine (9) activities worth UGX.47.2Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.31.4Bn was fully implemented. One (1) output with seven (7) activities worth UGX.7.6Bn was partially implemented while one (1) output with one (1) activity worth 6.4Bn was not implemented at all. \uf0b7 I noted that the Project had 20 ongoing construction works worth UGX. 114Bn at various Technical Colleges and Vocational Training Institutes (VTIs) which were still incomplete by the close of the financial year. \uf0b7 A review of the procurement files and contract management reports revealed that the suppliers had not fully installed, tested and trained users on equipment supplied to the project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 537, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["51.", "Opec Fund for International Development  (OFID)-Vocational Education Project Phase 11 Opinion Unqualified", "\uf0b7 I noted that the project was supposed to receive UGX.22.1Bn but only received a total of UGX UGX.3.1 Bn \uf0b7 I noted that out of the total of UGX.18.87Bn availed for financing the Project for the year under review only UGX.2.9Bn (15%) had been absorbed. \uf0b7 I noted that the Project was planned to be concluded by December 2021 but extended to 2024 due to slow progress of implementation. I noted that except for supply of institute buses which accounts for 22 % of Component 2 and supply of equipment and tools which constitutes 16% of the total project budget, the procurement of the remaining training supplies i.e. Furniture, tractors and off-shelf Workshop & ICT equipment and text books had not taken off by the time of concluding the audit. \uf0b7 I noted that while key among the outputs of the consultancy services is the development of Training Plan for the selected 8 Technical Institutions, the competence based curriculum was not yet in place"], ["52.", "Uganda Skills Development Project (USDP)- PSFU Opinion Unqualified", "\uf0b7 I noted that the Project effective date was 28th October 2016 and the closure date scheduled for end December 2022\\. During the period the project had cumulatively received total of USD.22.6million for the entire project period representing a 100% budget performance. \uf0b7 Out of the cumulative amount received over the years, a sum of USD.22.3 million had been accounted for by the end of the financial year leaving a balance of USD. 269,151.09 outstanding. \uf0b7 I noted that out of the total available funds of UGX.10.28Bn during the financial year, UGX.10.06Bn was spent resulting in an unspent balance of UGX.0.22Bn representing an absorption level of 98%."], ["53.", "Uganda Skills Development Project (USDP) -MOES Opinion Unqualified", "\uf0b7 Out of the total available funds of UGX. 149.2Bn during the financial year, a sum of UGX. 61.3Bn was spent by the Project, resulting in an unspent balance of UGX. 87.8Bn representing an absorption level of 41%. \uf0b7 I assessed the implementation of a sample of (3) outputs that had been fully quantified with a total of nine (9) activities worth UGX.47.2Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.31.4Bn was fully implemented. One (1) output with seven (7) activities worth UGX.7.6Bn was partially implemented while one (1) output with one (1) activity worth 6.4Bn was not implemented at all. \uf0b7 I noted that the Project had 20 ongoing construction works worth UGX. 114Bn at various Technical Colleges and Vocational Training Institutes (VTIs) which were still incomplete by the close of the financial year. \uf0b7 A review of the procurement files and contract management reports revealed that the suppliers had not fully installed, tested and trained users on equipment supplied to the project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 537, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "520 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 537, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "54. Makerere University Business School (MUBS)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Opinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The university was supposed to receive UGX 104,621,213,940 (including a supplementary funding of UGX 3.9Bn) out of which UGX 92,165,930,845 was warranted, resulting in a shortfall of UGX 12,455,283,095. The shortfall represents 11.9% of the approved budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total receipts for the financial year of UGX 92,165,930,845, only UGX 92,164,632,939 was spent by the school resulting in an unspent balance of UGX 1,297,906 representing an absorption level of 99.99%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that of the 47 quantified activities worth UGX.10.47Bn assessed; 07 activities representing 14.89% were fully implemented, 20 activities representing 42.55% were partially implemented, while 20 activity representing 42.55% was not implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted through land inspection, document review and inquiries from management that one (1) piece of land measuring 0.906 hectares located on Plot 1, Kireka Hill view road had encumbrances in the form of encroachment.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I also noted that MUBS had un cleared invoices for the financial year 2021/22 of UGX 6,503,448,034 which were not within its appropriated budget estimate limits (subject to the accounting warrants issued) and on the GFMIS.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- MUBS advanced UGX 203,180,200 to its staff through their personal bank accounts to undertake various procurements and civil works other than paying funds directly to suppliers.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Payments totalling to UGX 143,879,238 were made for photocopying services. In a bid to confirm the genuineness of the expenditure, I requested for evidence of work done but all in vain.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Only 1,274 positions out of the approved establishment of 2,551 posts were filled leaving 1,292 positions vacant representing a staffing gap of 51%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the 5 pieces of land measuring approximately 22.618 hectares held, 2 pieces of land measuring approximately 0.906 hectares (4%) were not utilized by the school while one (1) piece of land measuring 0.906 hectares located on Plot 1, Kireka Hill view road had encumbrances in the form of encroachment by the local population. I also noted that MUBS did not transfer four (4) titles of land measuring approximately 18.879 hectares, into the name and custody of the Uganda Land Commission.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A total of six (6) IT systems procured of UGX 1,349,567,207 were not cleared by NITA-U while one (1) IT system with a total cost of UGX 40,000,000 acquired were not being optimally utilized. I also noted that two (2) IT projects with a total cost of UGX 224,768,402 were not implemented within the required timelines as specified in the inception reports/contracts and 826 IT equipment recommended for decommissioning by Board of Survey report were not disposed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The University lacked specific structures to steer and oversee ICT implementation as well as no approved IT risk management framework/policy and risk register. Relatedly, there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n521", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], ["", "GENDER AND SOCIAL DEVELOPMENT SECTOR", ""], ["1.", "UNFPA Funded Programme UGA09GBV/PGUG12  Sep 2021 Implemented by MGLSD Opinion  Unqualified", "\uf0b7 I noted that expenditure amounting to UGX.1,074,783 was not supported contrary to the requirements of the Treasury Instructions. \uf0b7 I noted that the Ministry recruited GBV support officers as volunteers who earned a basic allowance, however, their contracts indicated that they earned a monthly salary of UGX.500,000, which is above the PAYE threshold and qualifies for PAYE deductions as per the income Tax Act."], ["2.", "UNFPA funded programme Ref; GPECMUGA and UGA09GBV  Dec, 2021 Implemented by Ministry of Justice and Constitutional Affairs (MOJCA)- Opinion Unqualified", "\uf0b7 No reportable issues"], ["3.", "Equal Opportunities Commission (EOC). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX. 13.271Bn, only UGX. 12.648Bn was spent by the entity resulting in an unspent balance of UGX.0.623Bn representing an absorption level of 95%. \uf0b7 I noted that of the 100 quantified activities worth UGX.12.59Bn assessed; 90 activities representing 90% were fully implemented, 5 activities representing 5% were partially implemented, while 5 activities representing 5% were not implemented. I also noted absence of a detailed risk register of risks and funds to the tune of UGX. 0.126Bn were irregularly diverted."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 539, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "522", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 539, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 One piece of land accommodating EOC headquarters with a leasehold for 89 years measuring 0.180Ha, lacked a title as it was reported lost. In addition it was not recorded in the fixed asset register and on the GFMIS fixed asset module. \uf0b7 There are long outstanding receivables of UGX.247.98M which relate to outstanding salary advances to staff. \uf0b7 I noted that there is fusion of the Board and Management where members of the Commission were involved in the day to day activities of the Commission. \uf0b7 One IT systems/equipment procured at UGX 225Mn was not cleared by NITA-U, there were no specific structures to steer and oversee ICT implementation, and no approved IT staff structure in place or approved IT risk management framework/policy and risk register.", null], ["4.", "Ministry of Gender, Labour and Social Development (MoGLSD) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.282.50Bn a sum of UGX. 271.46 was warranted, resulting in a shortfall of UGX.11.042Bn. The shortfall represents 3.9% of the approved budget. \uf0b7 Out of the total receipts for the year of UGX.271.46Bn a sum of UGX.271.46Bn was spent by the entity representing an absorption level of 100 %. \uf0b7 I noted that of the 110 quantified activities worth UGX.219.9Bn assessed; 62 activities representing 56% were fully implemented, 10 activities representing 9% were partially implemented, while 38 activities representing 35% were not implemented. \uf0b7 Out of UGX.9.39Bn budgeted NTR, UGX.13.83Bn was collected, representing a performance of 147% of the target. \uf0b7 I noted that 10 pieces of titled land measuring 73.8367 hectares were not recorded in the land register and GFMIS fixed asset module, 3 pieces measuring approximately 2.33 hectares had encumbrances while 27 pieces measuring 139.2042 hectares (73%) were not titled. \uf0b7 I noted that UGX.9.2Bn remained recovered under Uganda women Empowered Program (UWEP) and recoveries worth UGX.8.5Bn were not transferred to Bank of Uganda. In addition, UGX.2.95Bn on Uganda women Empowered Program - UWEP National Recovery Account was un-tagged to any District. \uf0b7 A sum of UGX.0.814 on Youth Livelihood Program-YLP National Recovery Account remained un-tagged to any District, and UGX.39.010Bn remained un-recovered from the youth groups. \uf0b7 I noted that the Ministry lacks effective measures to Curb the increasing number of Street Children. Out of UGX.0.142Bn planned for implementation of street children activities, only UGX.0.044Bn (69%) was warranted, resulting into a shortfall of UGX 0.098 Bn (31%). \uf0b7 I noted that one IT systems procured at UGX.53M was not cleared by NITA-U and two IT systems with a total cost of UGX.50Mn were not being optimally utilized while three (3) projects with a total cost of UGX.1.013Bn were not implemented within the specified timelines."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 540, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 One piece of land accommodating EOC headquarters with a leasehold for 89 years measuring 0.180Ha, lacked a title as it was reported lost. In addition it was not recorded in the fixed asset register and on the GFMIS fixed asset module. \uf0b7 There are long outstanding receivables of UGX.247.98M which relate to outstanding salary advances to staff. \uf0b7 I noted that there is fusion of the Board and Management where members of the Commission were involved in the day to day activities of the Commission. \uf0b7 One IT systems/equipment procured at UGX 225Mn was not cleared by NITA-U, there were no specific structures to steer and oversee ICT implementation, and no approved IT staff structure in place or approved IT risk management framework/policy and risk register.", null], ["4.", "Ministry of Gender, Labour and Social Development (MoGLSD) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.282.50Bn a sum of UGX. 271.46 was warranted, resulting in a shortfall of UGX.11.042Bn. The shortfall represents 3.9% of the approved budget. \uf0b7 Out of the total receipts for the year of UGX.271.46Bn a sum of UGX.271.46Bn was spent by the entity representing an absorption level of 100 %. \uf0b7 I noted that of the 110 quantified activities worth UGX.219.9Bn assessed; 62 activities representing 56% were fully implemented, 10 activities representing 9% were partially implemented, while 38 activities representing 35% were not implemented. \uf0b7 Out of UGX.9.39Bn budgeted NTR, UGX.13.83Bn was collected, representing a performance of 147% of the target. \uf0b7 I noted that 10 pieces of titled land measuring 73.8367 hectares were not recorded in the land register and GFMIS fixed asset module, 3 pieces measuring approximately 2.33 hectares had encumbrances while 27 pieces measuring 139.2042 hectares (73%) were not titled. \uf0b7 I noted that UGX.9.2Bn remained recovered under Uganda women Empowered Program (UWEP) and recoveries worth UGX.8.5Bn were not transferred to Bank of Uganda. In addition, UGX.2.95Bn on Uganda women Empowered Program - UWEP National Recovery Account was un-tagged to any District. \uf0b7 A sum of UGX.0.814 on Youth Livelihood Program-YLP National Recovery Account remained un-tagged to any District, and UGX.39.010Bn remained un-recovered from the youth groups. \uf0b7 I noted that the Ministry lacks effective measures to Curb the increasing number of Street Children. Out of UGX.0.142Bn planned for implementation of street children activities, only UGX.0.044Bn (69%) was warranted, resulting into a shortfall of UGX 0.098 Bn (31%). \uf0b7 I noted that one IT systems procured at UGX.53M was not cleared by NITA-U and two IT systems with a total cost of UGX.50Mn were not being optimally utilized while three (3) projects with a total cost of UGX.1.013Bn were not implemented within the specified timelines."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 540, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "523", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 540, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that of thirty-seven (37) pieces of land measuring approximately 217.4869 Hectares, 10 pieces measuring approximately 78.2827 Hectares titles were not transferred to the Uganda Land Commission.", null], ["5.", "National Council for People with Disabilities Opinion Unqualified", "\uf0b7 The NCPD had a budget of UGX.1.2bn out of which only 0.838bn was received representing 69% and a budget shortfall of 31%. The shortfall hampered the implementation of planned activities such as the monitoring of human rights violations against persons with Disabilities and the development of a monitoring and Evaluation Framework for National Council for Persons with Disabilities. \uf0b7 I noted that the NCPD has 5 pieces of land across the country transferred from the Uganda Foundation for the Blind but only, 1 piece in Kireka is titled but not fully secured as it is heavily encroached. 1 Piece of land in Lira District is surveyed but not titled while the rest are neither surveyed not titled. \uf0b7 Outstanding payables increased by UGX. 163,200,000 (30%), from UGX. 539,360,000 as at 30th June 2021 to UGX. 702,560,000 as at 30th June 2022.This was majorly in respect of cumulative unpaid staff gratuity for five (5) consecutive financial years"], ["6.", "National Council for Older Persons (NCOP) Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.0.726Bn for the financial year, only UGX. 0.724Bn was spent by the entity resulting in an unspent balance of UGX.1.855Mn representing an absorption level of 99.7%. \uf0b7 I noted that four (4) outputs with twelve (12) activities and expenditure of UGX. 0.724Bn sampled for assessment were not quantified. \uf0b7 I noted that NCOP did not prepare and submit the annual monitoring plans to the Ministry of Gender for consolidation and onward submission to MoFPED and NPA Similarly NCOP did not prepare and submit quarterly monitoring reports to the Ministry of Gender for onward submission to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that NCOP spent UGX.6.031Mn on vehicle repairs and maintenance without pre and post vehicle inspection/assessment by the Government Chief Mechanical Engineer."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 541, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 I noted that of thirty-seven (37) pieces of land measuring approximately 217.4869 Hectares, 10 pieces measuring approximately 78.2827 Hectares titles were not transferred to the Uganda Land Commission.", null], ["5.", "National Council for People with Disabilities Opinion Unqualified", "\uf0b7 The NCPD had a budget of UGX.1.2bn out of which only 0.838bn was received representing 69% and a budget shortfall of 31%. The shortfall hampered the implementation of planned activities such as the monitoring of human rights violations against persons with Disabilities and the development of a monitoring and Evaluation Framework for National Council for Persons with Disabilities. \uf0b7 I noted that the NCPD has 5 pieces of land across the country transferred from the Uganda Foundation for the Blind but only, 1 piece in Kireka is titled but not fully secured as it is heavily encroached. 1 Piece of land in Lira District is surveyed but not titled while the rest are neither surveyed not titled. \uf0b7 Outstanding payables increased by UGX. 163,200,000 (30%), from UGX. 539,360,000 as at 30th June 2021 to UGX. 702,560,000 as at 30th June 2022.This was majorly in respect of cumulative unpaid staff gratuity for five (5) consecutive financial years"], ["6.", "National Council for Older Persons (NCOP) Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.0.726Bn for the financial year, only UGX. 0.724Bn was spent by the entity resulting in an unspent balance of UGX.1.855Mn representing an absorption level of 99.7%. \uf0b7 I noted that four (4) outputs with twelve (12) activities and expenditure of UGX. 0.724Bn sampled for assessment were not quantified. \uf0b7 I noted that NCOP did not prepare and submit the annual monitoring plans to the Ministry of Gender for consolidation and onward submission to MoFPED and NPA Similarly NCOP did not prepare and submit quarterly monitoring reports to the Ministry of Gender for onward submission to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that NCOP spent UGX.6.031Mn on vehicle repairs and maintenance without pre and post vehicle inspection/assessment by the Government Chief Mechanical Engineer."], ["7.", "Uganda National Cultural Centre Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX 12.765,000,000, out of which UGX. 9,724,000,000 was availed, resulting in a shortfall of UGX 3,041,000,000 which is 24% of the budget. Out of the total receipts for the financial year of UGX.13.036Bn, UGX.13.050Bn was spent resulting into an excess expenditure of UGX.0.014Bn representing an absorption level of 103%. \uf0b7 I noted that 4 activities worth UGX. 13.039Bn were fully implemented representing 100% performance. \uf0b7 I noted that 2 pieces of land measuring approximately 4.446 hectares owned by UNCC, were not transferred into the custody of the Uganda Land Commission as required. I also noted that one (1) piece of land at Nommo Gallery, was being used contrary to the approved purpose in the entity Strategic Plan."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 541, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "524", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 541, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted non-recognition of arrears of revenue from M/S Creation Limited amounting to UGX 1,600,000,000 as reported in the financial statements. Additionally, management had long stopped billing M/S Creation Limited on account of lack of interest from the client/tenant to pay since 2017, despite continued occupying the premises. \uf0b7 I noted that the board term of office had expired in May 2022 thus the Centre is operating without oversight roles and duties of the board being performed. \uf0b7 I noted staffing gap of 21 (30%) vacancies as only 48 positions (70%) out of the approved establishment of 69 posts were filled. \uf0b7 I noted that UNCC did not conduct Non Tax Revenue assessment and failed to enforce Tenancy Agreement terms and its Board of trustees had expired.", null], ["8.", "The National Children Authority (NCA) Opinion Unqualified", "\uf0b7 The Authority had an approved budget of UGX.0.909Bn out of which UGX.0.905Bn was released, resulting in a shortfall of UGX.0.004Bn. The shortfall represents 0.4% of the approved budget. Out of the total receipts for the financial year of UGX.0.905Bn, only UGX.0.904Bn was spent resulting in an unspent balance of UGX.0.00028Bn representing an absorption level of 99.9%. \uf0b7 I noted that out of the six (6) outputs quantified and assessed worth UGX.0.905Bn; two (2) outputs with two (2) activities were fully implemented, four (4) outputs with thirteen (13) activities worth UGX.0.378Bn were partially implemented, while five (5) activities remained unimplemented. The entity did not maintain a detailed risk register to mitigate implementation risks or to minimise their impact. \uf0b7 The entity did not have a Governing Board and Committees Contrary to section 9 (c) (1) and 9 (J) (1) of the Children\u2019s Amendment Act (2016) which could affect the entity\u2019s ability to achieve the set objectives and mandate. \uf0b7 The entity did not have an approved staff structure clearly showing the departments and requisite staffing levels (staff establishment) and currently operates with only 10 employees."], ["9.", "National Library of Uganda Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX. 1,068,432,118, out of which UGX. 941,329,988 was received, leading to a shortfall of UGX 127,102,130, which was 12 % of the budget The entity budgeted to receive UGX.0.1Bn from development partners, out of which UGX.0.185Bn was availed, resulting in an over performance of UGX0.07Bn, which is 1.6% of the budget. The entity budgeted to collect NTR of 0.05Bn during the year under review. Out of this, only 0.049 Bn was collected, representing a performance of 98% of the target. \uf0b7 I assessed the implementation of nine (9) outputs that were fully quantified with a total of ten (10) activities worth UGX 0.813Bn and noted that; Two (2) outputs with two (2) activities and expenditure worth UGX 0.03Bn were fully implemented. Two (02) outputs with three (3) activities worth UGX.0.27Bn were partially implemented, while Five (5) outputs were not implemented. \uf0b7 The library has an approved staffing structure of 32 staff out of whichonly 22 (68%) positions are filled leaving 10 (32%) vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 542, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 I noted non-recognition of arrears of revenue from M/S Creation Limited amounting to UGX 1,600,000,000 as reported in the financial statements. Additionally, management had long stopped billing M/S Creation Limited on account of lack of interest from the client/tenant to pay since 2017, despite continued occupying the premises. \uf0b7 I noted that the board term of office had expired in May 2022 thus the Centre is operating without oversight roles and duties of the board being performed. \uf0b7 I noted staffing gap of 21 (30%) vacancies as only 48 positions (70%) out of the approved establishment of 69 posts were filled. \uf0b7 I noted that UNCC did not conduct Non Tax Revenue assessment and failed to enforce Tenancy Agreement terms and its Board of trustees had expired.", null], ["8.", "The National Children Authority (NCA) Opinion Unqualified", "\uf0b7 The Authority had an approved budget of UGX.0.909Bn out of which UGX.0.905Bn was released, resulting in a shortfall of UGX.0.004Bn. The shortfall represents 0.4% of the approved budget. Out of the total receipts for the financial year of UGX.0.905Bn, only UGX.0.904Bn was spent resulting in an unspent balance of UGX.0.00028Bn representing an absorption level of 99.9%. \uf0b7 I noted that out of the six (6) outputs quantified and assessed worth UGX.0.905Bn; two (2) outputs with two (2) activities were fully implemented, four (4) outputs with thirteen (13) activities worth UGX.0.378Bn were partially implemented, while five (5) activities remained unimplemented. The entity did not maintain a detailed risk register to mitigate implementation risks or to minimise their impact. \uf0b7 The entity did not have a Governing Board and Committees Contrary to section 9 (c) (1) and 9 (J) (1) of the Children\u2019s Amendment Act (2016) which could affect the entity\u2019s ability to achieve the set objectives and mandate. \uf0b7 The entity did not have an approved staff structure clearly showing the departments and requisite staffing levels (staff establishment) and currently operates with only 10 employees."], ["9.", "National Library of Uganda Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX. 1,068,432,118, out of which UGX. 941,329,988 was received, leading to a shortfall of UGX 127,102,130, which was 12 % of the budget The entity budgeted to receive UGX.0.1Bn from development partners, out of which UGX.0.185Bn was availed, resulting in an over performance of UGX0.07Bn, which is 1.6% of the budget. The entity budgeted to collect NTR of 0.05Bn during the year under review. Out of this, only 0.049 Bn was collected, representing a performance of 98% of the target. \uf0b7 I assessed the implementation of nine (9) outputs that were fully quantified with a total of ten (10) activities worth UGX 0.813Bn and noted that; Two (2) outputs with two (2) activities and expenditure worth UGX 0.03Bn were fully implemented. Two (02) outputs with three (3) activities worth UGX.0.27Bn were partially implemented, while Five (5) outputs were not implemented. \uf0b7 The library has an approved staffing structure of 32 staff out of whichonly 22 (68%) positions are filled leaving 10 (32%) vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 542, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "525", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 542, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted from management that no board has been constituted by the responsible Minister since 2018.", null], ["10.", "National Women\u2019s Council Opinion Unqualified", "\uf0b7 The Council had an approved budget of UGX 2.8Bn out of which UGX.2.848Bn was availed. Out of the available funds of UGX.2.848Bn, UGX.2.832Bn was spent representing an absorption level of 99%. \uf0b7 I noted that out of the seven (07) activities worth UGX.0.446Bn, the entity fully implemented one (01) activity; two (02) activities were partially implemented, while four (04) activities remained unimplemented. \uf0b7 The Council had outstanding payables of UGX 35 million relating to unpaid taxes in the period under review."], ["11.", "National Youth Council Opinion Unqualified", "\uf0b7 The Council budgeted to receive UGX. 2.076Bn out of which UGX.2.074Bn was received, a performance of 99.95% of its approved budget for the year. Out of the total receipts of UGX. 2.076 Bn UGX. 2.074Bn was spent representing an absorption level of 99.95%. \uf0b7 I noted that four (04) outputs with five (05) quantified activities amounting to UGX 0.085Bn were assessed as follows; 2 activities representing 40% were fully implemented, 2 activities representing 40% were partially implemented, while 1 activity representing 20% was not implemented. \uf0b7 The Council had outstanding payables totalling to UGX 175Mn as presented in the statement of financial position. \uf0b7 I also noted inadequate staffing of key personnel with only 8 (57%) out of approved posts of 14, filled leaving 7 (43%) posts vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 543, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 I noted from management that no board has been constituted by the responsible Minister since 2018.", null], ["10.", "National Women\u2019s Council Opinion Unqualified", "\uf0b7 The Council had an approved budget of UGX 2.8Bn out of which UGX.2.848Bn was availed. Out of the available funds of UGX.2.848Bn, UGX.2.832Bn was spent representing an absorption level of 99%. \uf0b7 I noted that out of the seven (07) activities worth UGX.0.446Bn, the entity fully implemented one (01) activity; two (02) activities were partially implemented, while four (04) activities remained unimplemented. \uf0b7 The Council had outstanding payables of UGX 35 million relating to unpaid taxes in the period under review."], ["11.", "National Youth Council Opinion Unqualified", "\uf0b7 The Council budgeted to receive UGX. 2.076Bn out of which UGX.2.074Bn was received, a performance of 99.95% of its approved budget for the year. Out of the total receipts of UGX. 2.076 Bn UGX. 2.074Bn was spent representing an absorption level of 99.95%. \uf0b7 I noted that four (04) outputs with five (05) quantified activities amounting to UGX 0.085Bn were assessed as follows; 2 activities representing 40% were fully implemented, 2 activities representing 40% were partially implemented, while 1 activity representing 20% was not implemented. \uf0b7 The Council had outstanding payables totalling to UGX 175Mn as presented in the statement of financial position. \uf0b7 I also noted inadequate staffing of key personnel with only 8 (57%) out of approved posts of 14, filled leaving 7 (43%) posts vacant."], ["12.", "National Social Security Fund Opinion Unqualified", "\uf0b7 I noted that under Clauses 8.1.2 and 10.2 of the agreement between GOU and NSSF under the Bwebajja Project that GOU was required to budget for and include the upfront payment and annuity fees upon commencement of construction in its annual budget plans to ensure that there is adequate appropriation of funds to meet GOU\u2019s payment commitments. Additionally, GOU was expected to make an upfront payment of UGX.95 billion on the third anniversary of commencement of construction, which was not done. In addition, the project appears to be behind schedule and this may occasion significant implementation risks."], ["13.", "UNFPA Country Programme Component of Data and Populationdynamics Implemented by Ministry of Gender, Labour & Social  Development (Mglsd)  2021 Opinion Unqualified", "\uf0b7 I noted that expenditure amounting to UGX.1,074,783 was not supported contrary to the requirements of the Treasury Instructions. \uf0b7 I noted that the Ministry recruited GBV support officers as volunteers who earned a basic allowance, however, their contracts indicated that they earned a monthly salary of UGX.500,000, which is above the PAYE threshold and qualifies for PAYE deductions as per the income Tax Act."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 543, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "526 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 543, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "14. UNFPA funded programme component of data and population dynamics", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Implemented by National Population Council (NPC)  \nDec 2021 \nOpinion Unqualified \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- No significant matter to report on", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "527", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "**HEALTH SECTOR**", ""], ["1.", "Moroto RRH Opinion Unqualified", "\uf0b7 I noted that the entity did not have a strategic plan that had been approved by NPA.  \uf0b7 I reviewed the approved Local revenue estimates for the financial year 2021/2022 and noted that the Hospital did not budget to collect during the year. However, Moroto RRH did collect UGX. 13,136,750.  \uf0b7 The Hospital budgeted to receive UGX. 9,624,678,535 as grants from the Treasury. However, UGX. 9,003,682,579 (95.5%) was warranted and UGX. 8,560,717,959 (88.9%) received respectively.  \uf0b7 Moroto RRH did not budget to receive external/donor financing. But UGX. 2,180,676,879 was received as Off-Budget Financing. \uf0b7 Out of the total receipts for the financial year of UGX. 8,560,717,959, UGX. 8,553,113,589 (99.9%) was spent by the entity resulting in an unspent balance of UGX. 7,604,370 (0.1%).  \uf0b7 Moroto RRH did not maintain a Non-Tax- Revenue register as required despite the Hospital collecting NTR revenue of UGX.13,136,750 during the year under review.  \uf0b7 A review of payment vouchers revealed that funds amounting to UGX.22,887,500 did not have supporting documentation to provide evidence of occurrence of the activities for which they were drawn.  \uf0b7 I noted that Moroto RRH had off-budget financing amounting to UGX.2,312,143,345 and out of this, UGX.1,746,648,373 was spent; leaving unspent funds at the year-end of UGX.565,494,972  \uf0b7 It was observed that UGX. 29,918,000 remained unaccounted for under the WHO fund account.  \uf0b7 Audit observed that the Administration Block that houses offices of administrators is dilapidated.  \uf0b7 I observed that Moroto RRH did not have a policy on Motor vehicle Management.  \uf0b7 The Hospital has an approved structure of 420 staff and only 268 (63.8%) are filled leaving a staffing gap of 152 (36.2%).  \uf0b7 Procurements worth UGX. 342,136,804 did not have procurement records in place.  \uf0b7 The Hospital management did not implement the recommended disposal of the Hospital assets. This recommendation was made in the financial year ended June 2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 545, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "528 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 545, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2. Moroto RRH  \nI noted that the Hospital did not submit wage estimates to MoPs, as required.  \n2020/21  \nI reviewed funds absorption and noted that UGX.4,029,000,000 (91%) was spent out of the total receipts of Opinion  \nUGX.4,414,000,000, resulting in an unabsorbed balance of UGX.385,000,000.  \nUnqualified  \nA review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to over payment of UGX. 16,770,404  \nI further noted that there was an under payment of salaries of UGX.15,196,847  \nI noted that whereas UGX.1,051,244,661 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, only UGX.1,034.320,950 was remitted, leading to under remittance of UGX 16,923,711  \nI noted that UGX.168,066,631 was paid as residual arrears to 13 staff. However, these had not been verified and were not part of schedule provided by MoFPED for payment  \nI noted that the Hospital did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS  \nI reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted the following;  \nIn-adequate sensitization and training in the use and navigation of the system  \nOperational challenges were encountered  \nLack of some of the rights like the person-to-holder which are very crucial and important to the Human Resource Officers Lack/inadequate verification and ineffectiveness of the system may affect the integrity of the IPPS payroll  \nThe Regional Referral Hospital received funding in instalments of UGX.65,680,000 on 18th September 2020 and UGX.300,000,000 on 16th December 2020, to undertake interventions to avert the effects of Covid 19 Pandemic.  \nBased on the procedures undertaken, I noted that the entity had prepared the strategic plan but it was not approved by NDP at the time of audit.  \nOut of the total receipts for the financial year of UGX.6.962Bn, UGX.6.555Bn was spent by the entity resulting in an unspent balance of UGX.0.408Bn representing an absorption level of 94.2%.  \nI noted that Moroto RRH received off-budget financing to a tune of UGX.365,680,000 directly from the Ministry of Health for undertaking activities like interventions in the control of Covid 19 which was never declared to the PS/ST  \nThe three (3) sampled outputs with a total expenditure of UGX.0.364Bn, no output was fully quantified  \nI noted that the entity submitted performance reports for Q1 and Q4 after the deadline given for submission of the reports The Hospital has an approved structure of 420 staff at the Regional Referral Hospital, only 265 (63.10%) are filled leaving a staffing gap of 155 (36.90%) positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 546, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I noted that the Hospital did not submit wage estimates to MoPs, as required. 2020/21\n- I reviewed funds absorption and noted that UGX.4,029,000,000 (91%) was spent out of the total receipts of Opinion  \nUGX.4,414,000,000, resulting in an unabsorbed balance of UGX.385,000,000.  \nUnqualified\n- A review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to over payment of UGX. 16,770,404\n- I further noted that there was an under payment of salaries of UGX.15,196,847\n- I noted that whereas UGX.1,051,244,661 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, only UGX.1,034.320,950 was remitted, leading to under remittance of UGX 16,923,711\n- I noted that UGX.168,066,631 was paid as residual arrears to 13 staff. However, these had not been verified and were not part of schedule provided by MoFPED for payment\n- I noted that the Hospital did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS\n- I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted the following;\n- In-adequate sensitization and training in the use and navigation of the system\n- Operational challenges were encountered\n- Lack of some of the rights like the person-to-holder which are very crucial and important to the Human Resource Officers\n- Lack/inadequate verification and ineffectiveness of the system may affect the integrity of the IPPS payroll\n- The Regional Referral Hospital received funding in instalments of UGX.65,680,000 on 18th September 2020 and UGX.300,000,000 on 16th December 2020, to undertake interventions to avert the effects of Covid 19 Pandemic.\n- Based on the procedures undertaken, I noted that the entity had prepared the strategic plan but it was not approved by NDP at the time of audit.\n- Out of the total receipts for the financial year of UGX.6.962Bn, UGX.6.555Bn was spent by the entity resulting in an unspent balance of UGX.0.408Bn representing an absorption level of 94.2%.\n- I noted that Moroto RRH received off-budget financing to a tune of UGX.365,680,000 directly from the Ministry of Health for undertaking activities like interventions in the control of Covid 19 which was never declared to the PS/ST\n- The three (3) sampled outputs with a total expenditure of UGX.0.364Bn, no output was fully quantified\n- I noted that the entity submitted performance reports for Q1 and Q4 after the deadline given for submission of the reports\n- The Hospital has an approved structure of 420 staff at the Regional Referral Hospital, only 265 (63.10%) are filled leaving a staffing gap of 155 (36.90%) positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 546, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "529 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 546, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3. Mbale RRH  \nThe Mbale Regional Referral Hospital (HRRH) had an approved budget of UGX. 20,099,113,265, of which a total of UGX. 20,098,363,264 (100%) was warranted by year end  \nOpinion  \nUnqualified  \nThe total expenditure for the year was UGX. 14,466,167,628, out of which UGX. 4,725,708,673 (32.67%) was spent on salaries, pension and gratuity.  \nThe RRH budgeted to receive UGX.9,494,298,740 for salaries, pension and gratuity during the year under review but received UGX.7,963,496,389 representing 84% performance  \nOut of the UGX.7,963,496,389 received for salary, pension & gratuity, the Referral Hospital spent, UGX. 4,725,708,673 representing 59%  \nThere were no overpayments of salaries, Pensions & Gratuity  \nI noted that UGX. 205,587,924 had been approved in the IPPS payroll to be paid to employees, however, a review of payments on IFMS revealed that only UGX. 172,686,917 was paid leading to under payments of UGX 32,901,007.  \nI noted that 21 pensioners/beneficiaries were underpaid by UGX.932,313,680.  \nI noted that all pensioners appeared on the IPPS payroll register and had the necessary documentation in their pension files to support their existence.  \nI noted that UGX.591,967,479 had not been paid to 7 pensioners/beneficiaries and 1 pensioner/beneficiary was underpaid by UGX.200,350,810 by the close of the financial year.  \nI noted that UGX. 41,149,706 was paid to 5 staff who had either retired, transferred, absconded or died with average delays of 12 months.  \nBased on the procedures performed, I noted that there were no cases of wrong alignment of staff on the IPPS.  \nI noted that UGX.243,474,459 was paid as residual arrears to 7 pensioners who had not been verified, and therefore were not part of the schedule provided by MoFPED.  \nIn addition, 1 pensioner was paid UGX.29,248,375 in excess of the verified salaries, pension and gratuity arrears.  \nI further noted that out of 2 verified pensioners, 1 was under paid by UGX.47,843,436 while the other was not paid the verified sum of UGX.3,051,540.  \nI noted that payment of salary/pension arrears to staff/pensioners were all supported by copies of the beneficiaries\u2019 bank statements showing the transfer of funds to the claimants\u2019 bank accounts and photocopies of their national identity cards.  \nI observed that no arrears were paid to pensioners who had not missed pension in the previous financial year(s).  \nI noted that 3 newly recruited/ transferred employees delayed to access payroll, with average delays of 120 days (17 weeks) I also noted that 6 staff that joined during the year did not access the staff payroll by close of the financial year.  \nI noted that 3 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 484 days (69 weeks)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 547, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The Mbale Regional Referral Hospital (HRRH) had an approved budget of UGX. 20,099,113,265, of which a total of UGX. 20,098,363,264 (100%) was warranted by year end  \nOpinion  \nUnqualified\n- The total expenditure for the year was UGX. 14,466,167,628, out of which UGX. 4,725,708,673 (32.67%) was spent on salaries, pension and gratuity.\n- The RRH budgeted to receive UGX.9,494,298,740 for salaries, pension and gratuity during the year under review but received UGX.7,963,496,389 representing 84% performance\n- Out of the UGX.7,963,496,389 received for salary, pension & gratuity, the Referral Hospital spent, UGX. 4,725,708,673 representing 59%\n- There were no overpayments of salaries, Pensions & Gratuity\n- I noted that UGX. 205,587,924 had been approved in the IPPS payroll to be paid to employees, however, a review of payments on IFMS revealed that only UGX. 172,686,917 was paid leading to under payments of UGX 32,901,007.\n- I noted that 21 pensioners/beneficiaries were underpaid by UGX.932,313,680.\n- I noted that all pensioners appeared on the IPPS payroll register and had the necessary documentation in their pension files to support their existence.\n- I noted that UGX.591,967,479 had not been paid to 7 pensioners/beneficiaries and 1 pensioner/beneficiary was underpaid by UGX.200,350,810 by the close of the financial year.\n- I noted that UGX. 41,149,706 was paid to 5 staff who had either retired, transferred, absconded or died with average delays of 12 months.\n- Based on the procedures performed, I noted that there were no cases of wrong alignment of staff on the IPPS.\n- I noted that UGX.243,474,459 was paid as residual arrears to 7 pensioners who had not been verified, and therefore were not part of the schedule provided by MoFPED.\n- In addition, 1 pensioner was paid UGX.29,248,375 in excess of the verified salaries, pension and gratuity arrears.\n- I further noted that out of 2 verified pensioners, 1 was under paid by UGX.47,843,436 while the other was not paid the verified sum of UGX.3,051,540.\n- I noted that payment of salary/pension arrears to staff/pensioners were all supported by copies of the beneficiaries\u2019 bank statements showing the transfer of funds to the claimants\u2019 bank accounts and photocopies of their national identity cards.\n- I observed that no arrears were paid to pensioners who had not missed pension in the previous financial year(s).\n- I noted that 3 newly recruited/ transferred employees delayed to access payroll, with average delays of 120 days (17 weeks)\n- I also noted that 6 staff that joined during the year did not access the staff payroll by close of the financial year.\n- I noted that 3 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 484 days (69 weeks)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 547, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "530 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 547, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I further noted that 19 pensioners never accessed the payroll between the time of departure and end of the financial year.\n- I noted that funds amounting to UGX. 64,922,643 were charged on account codes other than those prescribed for salary, pension and gratuity\n- I observed that loan/savings deductions were backed by letters of undertaking or consent letters as a prerequisite of approval of the deductions.\n- I observed from the active deductions report (downloaded on 30th September, 2022 at 5.00pm), that UGX.8,154,511 relating to 2 employees was deducted past the due date.\n- Analysis of the active deductions report (downloaded on 30th September, 2022 at 5.00pm) revealed that UGX.5,768,461 deducted from 02 employees had irregular end dates ranging from 120 months to 180 months\n- I observed that deductions amounting to UGX.33,780,714 relating to 14 employees were neither in the \u201cmy approvals\u201d report nor in \u201cMy active deductions\u201d report on the PDMS.\n- I observed that UCLA/UBA deducted UGX. 41,305,339 from 17 employees without approval of the Accounting Officer from the PDMS.\n- In addition, UGX. UGX.1,083,492 was deducted by UCLA/UBA from 20 staff over and above the approved amounts by the Accounting Officer. This resulted into financial loss to the affected staff.\n- A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts.\n- I also noted that there were variances in monthly deduction amounts in active deductions report in the PDMS and IPPS payroll\n- LST of UGX.17,575,000 was not deducted from 316 employees\n- The Hospital had wrongly deducted the LST of 166 employees resulting into an overpayment of UGX.55,000 and under payment of UGX.2,351,250.\n- My analysis of the IPPS register and re-computation of PAYE revealed that although PAYE was deducted from all employees on the payroll, the Hospital wrongly computed the PAYE of 356 employees resulting into an under payment of UGX.9,608,994.\n- I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an over and/or under remittance amounting to UGX.46,591,062 and UGX.331,536,207 respectively.\n- I observed that there were no deductions remitted to a supplier/beneficiary with no corresponding deductions on the payroll.\n- I observed that there were variances of UGX.359,258,628 between the IPPS payroll registers and interface files availed to the entity by the core FTP system. This creates an opportunity for manipulation and misappropriation of salary/pension funds and could also lead to over/under payments of salary/pension.\n- I noted that all the relevant documents to support the creation of assignments on the IPPS payroll for 18 employees and 22 pensioners were in their respective files.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 548, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "531", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 548, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", null], ["4.", "The Country Coordinating Mechanism  December 2021 Opinion Unqualified", "\uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds."], ["5.", "Uganda Debt-swap (Kawolo- Busolwe General Hospitals) Project", "\uf0b7 I noted that the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38 has delayed to commence to-date despite the fact that the project designs had been approved by the Bi-National Committee a year ago in December 2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 549, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", null], ["4.", "The Country Coordinating Mechanism  December 2021 Opinion Unqualified", "\uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds."], ["5.", "Uganda Debt-swap (Kawolo- Busolwe General Hospitals) Project", "\uf0b7 I noted that the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38 has delayed to commence to-date despite the fact that the project designs had been approved by the Bi-National Committee a year ago in December 2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 549, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "532", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 549, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", ""], ["6.", "ADB \u2013UCI East Africa's Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Opinion Unqualified", "\uf0b7 The project expected to receive UGX.24.67Bn from Africa Development Bank/Fund (ADB/F) but only UGX.21.57Bn was received resulting into a shortfall of UGX.3.10Bn (11.63%). \uf0b7 Out of the total funds available of UGX.31,632,037,899, the project spent a total of UGX.24,381,361,189 resulting into unspent balance of UGX.7,250,676,710. The unspent balance majorly relates to uncompleted works (progress at 68%) for the Multi- Purpose building for cancer treatment and research. \uf0b7 I noted the following anomalies regarding the construction of the Multipurpose building for which Roko Construction Ltd was the contractor: o  Roko\u2019s contract expired on 30th December 2020 and the Bank objected to any further extensions. o  Management cashed the performance bond of UGX8bn after Roko Construction failed to perform as per contract o  Inconsistencies in the valuation of completed works between Certificates 6 and 7 with Certificate 6 dated 7th September 2021 having the total value of certified works as USD.10,136,181 and Certificate 7 dated 24th May 2022 having a total value of works completed being USD.9,691,293 hence a decrease in the value of works of USD 444,887. o  An overpayment to Roko of USD.82,444. o  UCI did not claim for liquidated damages amounting to USD.68,137.4 from Roko Construction Limited even after the Institute became aware of Roko\u2019s failure to deliver the contract. \uf0b7 The consultant had been paid USD.913,983 (95%) of the contract sum yet the progress of construction works that the consultant was supervising was only 69% as at 30th June 2022. The contract for consultancy services for the design and construction supervision expired in April 2020 and had never been renewed. \uf0b7 By 30.06.22, a total of USD.851,608 (80% of the contract sum) was paid to M/S MFI document solutions for the supply of ICT and Telemedicine Equipment. However, by at the time of the audit, the ICT equipment had not yet been delivered and installed. I further observed that the KCB bank performance guarantee presented by the supplier to the institute expired on 31/03/2022. There is a risk of loss of funds \uf0b7 A total of USD.483,000 (20% of the contract sum) was advanced to a supplier in March 2020 for the supply of a Magnetic Resonance Imaging (MRI). However, at the time of the audit the MRI scanner had not yet been delivered and installed. I further observed that the Stanbic Bank performance guarantee IG21293UG0101204 presented by the supplier to the Institute expired on 18th October 2022. \uf0b7 USD.176,600 (20%) had been advanced to a supplier in March 2020 for the supply of Laboratory Furniture but at the time of the audit, the furniture had not yet been delivered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 550, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", ""], ["6.", "ADB \u2013UCI East Africa's Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Opinion Unqualified", "\uf0b7 The project expected to receive UGX.24.67Bn from Africa Development Bank/Fund (ADB/F) but only UGX.21.57Bn was received resulting into a shortfall of UGX.3.10Bn (11.63%). \uf0b7 Out of the total funds available of UGX.31,632,037,899, the project spent a total of UGX.24,381,361,189 resulting into unspent balance of UGX.7,250,676,710. The unspent balance majorly relates to uncompleted works (progress at 68%) for the Multi- Purpose building for cancer treatment and research. \uf0b7 I noted the following anomalies regarding the construction of the Multipurpose building for which Roko Construction Ltd was the contractor: o  Roko\u2019s contract expired on 30th December 2020 and the Bank objected to any further extensions. o  Management cashed the performance bond of UGX8bn after Roko Construction failed to perform as per contract o  Inconsistencies in the valuation of completed works between Certificates 6 and 7 with Certificate 6 dated 7th September 2021 having the total value of certified works as USD.10,136,181 and Certificate 7 dated 24th May 2022 having a total value of works completed being USD.9,691,293 hence a decrease in the value of works of USD 444,887. o  An overpayment to Roko of USD.82,444. o  UCI did not claim for liquidated damages amounting to USD.68,137.4 from Roko Construction Limited even after the Institute became aware of Roko\u2019s failure to deliver the contract. \uf0b7 The consultant had been paid USD.913,983 (95%) of the contract sum yet the progress of construction works that the consultant was supervising was only 69% as at 30th June 2022. The contract for consultancy services for the design and construction supervision expired in April 2020 and had never been renewed. \uf0b7 By 30.06.22, a total of USD.851,608 (80% of the contract sum) was paid to M/S MFI document solutions for the supply of ICT and Telemedicine Equipment. However, by at the time of the audit, the ICT equipment had not yet been delivered and installed. I further observed that the KCB bank performance guarantee presented by the supplier to the institute expired on 31/03/2022. There is a risk of loss of funds \uf0b7 A total of USD.483,000 (20% of the contract sum) was advanced to a supplier in March 2020 for the supply of a Magnetic Resonance Imaging (MRI). However, at the time of the audit the MRI scanner had not yet been delivered and installed. I further observed that the Stanbic Bank performance guarantee IG21293UG0101204 presented by the supplier to the Institute expired on 18th October 2022. \uf0b7 USD.176,600 (20%) had been advanced to a supplier in March 2020 for the supply of Laboratory Furniture but at the time of the audit, the furniture had not yet been delivered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 550, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "533", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 550, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the project staff were paid salaries to the tune of UGX.287,225,467 and UGX.83,170,756 was deducted as PAYE out of which UGX.31,289,385 was remitted resulting in to an under remittance of UGX.51,881,371.", null], ["7.", "Uganda  Reproductive Maternal and Child Health Services  Improvement Project (URMCHSIP) Opinion Unqualified", "\uf0b7 Out of the available budget of USD180Mn, a total of USD 131.7Mn was spent resulting into unutilized balance of USD 17,056,967 yet the project was closing in December 2022, a month away. \uf0b7 I noted that, as at 30th September 2022, the digitalized system for verification of outputs and invoicing which had been rolled out by the Ministry to all the 131 districts was being utilised by only 98% of the districts to verify outputs and generate invoices. \uf0b7 Despite the significant contribution of URMCHSIP to the mandate of the health sector and bearing in mind that the project interventions will be closing by 31st December 2022 and finally end by June 2023, measures have not been put in place by the Ministry to guide the sustainable financing of the project interventions after close of project. \uf0b7 A local firm was contracted in June 2022 to develop a Birth and Death and Adoption Orders Registration System (BDAR) through NIRA. However by the time of reporting in December 2022 this had not been done. The performance gurantees were also still outstanding. \uf0b7 Whereas 200 computers were supplied and delivered to NIRA in September 2022 for use in High Volume HC IIIs to support in Notification of Health Facility Deaths and Births, they had not yet been distributed to the intended beneficiaries by November 2022. \uf0b7 Contrary to the RBF implementation manual, a total of UGX. 2,771,416,463 transferred to various Health facilities meant for the maintenance (medicines and other supplies) lacked the required accountabilities."], ["8.", "Uganda Cancer Institute 2021 Opinion Unqualified", "\uf0b7 I noted that the entity had prepared its Strategic Plan for the period 2020/21 \u2013 2024/25. However, although the plan was submitted to National Planning Authority (NPA) it had not yet been certified by the time of reporting. There is a risk that activities implemented during the financial year 2020/21 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that although the entity budgeted to collect NTR of UGX.1.95Bn during the year under review, only UGX.1.58Bn was collected resulting into a shortfall of UGX.0.37bn (representing under performance of 18.97% of the target). Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 UCI budgeted to receive UGX.37.76Bn out of which UGX.37.11Bn was warranted, resulting into a shortfall of UGX.0.65Bn (representing 1.72% of the budget). Revenue shortfalls affect the implementation of planned activities. \uf0b7 I noted that funds to the tune of UGX. 82,520,767 were irregularly reallocated from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Unauthorized reallocation of funds is not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 551, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the project staff were paid salaries to the tune of UGX.287,225,467 and UGX.83,170,756 was deducted as PAYE out of which UGX.31,289,385 was remitted resulting in to an under remittance of UGX.51,881,371.", null], ["7.", "Uganda  Reproductive Maternal and Child Health Services  Improvement Project (URMCHSIP) Opinion Unqualified", "\uf0b7 Out of the available budget of USD180Mn, a total of USD 131.7Mn was spent resulting into unutilized balance of USD 17,056,967 yet the project was closing in December 2022, a month away. \uf0b7 I noted that, as at 30th September 2022, the digitalized system for verification of outputs and invoicing which had been rolled out by the Ministry to all the 131 districts was being utilised by only 98% of the districts to verify outputs and generate invoices. \uf0b7 Despite the significant contribution of URMCHSIP to the mandate of the health sector and bearing in mind that the project interventions will be closing by 31st December 2022 and finally end by June 2023, measures have not been put in place by the Ministry to guide the sustainable financing of the project interventions after close of project. \uf0b7 A local firm was contracted in June 2022 to develop a Birth and Death and Adoption Orders Registration System (BDAR) through NIRA. However by the time of reporting in December 2022 this had not been done. The performance gurantees were also still outstanding. \uf0b7 Whereas 200 computers were supplied and delivered to NIRA in September 2022 for use in High Volume HC IIIs to support in Notification of Health Facility Deaths and Births, they had not yet been distributed to the intended beneficiaries by November 2022. \uf0b7 Contrary to the RBF implementation manual, a total of UGX. 2,771,416,463 transferred to various Health facilities meant for the maintenance (medicines and other supplies) lacked the required accountabilities."], ["8.", "Uganda Cancer Institute 2021 Opinion Unqualified", "\uf0b7 I noted that the entity had prepared its Strategic Plan for the period 2020/21 \u2013 2024/25. However, although the plan was submitted to National Planning Authority (NPA) it had not yet been certified by the time of reporting. There is a risk that activities implemented during the financial year 2020/21 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that although the entity budgeted to collect NTR of UGX.1.95Bn during the year under review, only UGX.1.58Bn was collected resulting into a shortfall of UGX.0.37bn (representing under performance of 18.97% of the target). Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 UCI budgeted to receive UGX.37.76Bn out of which UGX.37.11Bn was warranted, resulting into a shortfall of UGX.0.65Bn (representing 1.72% of the budget). Revenue shortfalls affect the implementation of planned activities. \uf0b7 I noted that funds to the tune of UGX. 82,520,767 were irregularly reallocated from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Unauthorized reallocation of funds is not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 551, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "534", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 551, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. \uf0b7 Funds to the tune of UGX.161,782,565 meant for contract staff salaries were reallocated and spent on permanent staff salary payments without seeking and obtaining the necessary approvals. \uf0b7 A review of the Hospital\u2019s NTR records revealed that the Accounting Officer waived off Radiography fees worth UGX.35,610,000 during the year under review. However, there was no policy in place to guide management on waivers. These waivers can be abused.", null], ["9.", "Uganda Cancer Institute (UCI) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.148.22bn received during the financial year, the Institute submitted invoices totaling UGX.147.64Bn resulting in unutilized warrants of UGX.0.58Bn representing an absorption level of 99.6%.  \uf0b7 Funds amounting to UGX.269,511,315 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 Institute paid domestic arrears incurred outside the appropriated budget to a tune of UGX.1,351,175,775.  \uf0b7 I was not provided with supporting documents for expenditure of UGX.292,502,866.  \uf0b7 The Institute has two (2) IT systems which were not integrated and not automatically sharing information with other systems which leads to inefficiencies.  \uf0b7 I reviewed the implementation of ICT activities and noted that there was no; approved IT risk management framework/policy and risk register at the entity and business continuity plan.  \uf0b7 Management under paid pension to a tune of UGX.31,103,361 and did not pay gratuity of UGX.24,928,278."], ["10.", "China Uganda Friendship Hospital Naguru Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.10.870Bn, only UGX.9.99Bn was spent by the entity resulting in an unspent balance of UGX.0.878Bn (representing an absorption level of 91.92%). As a result, of the 28 quantified activities"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 552, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "535", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 552, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "worth UGX.0.996Bn assessed; 25 activities (representing 89%) were fully implemented, 2 activities (representing 7.1%) were partially implemented while 1 activity remained unimplemented. \uf0b7 Two (2) land titles for land measuring approximately 1.259ha were not transferred into the names and custody of the Uganda Land Commission contrary to the Treasury Accounting Instructions. \uf0b7 The Hospital\u2019s Procurement and Disposal Unit which is supposed to have two (2) staff, according to the approved staff establishment, has only one (1) staff in post handling all procurement duties. This can lead to internal control overrides. \uf0b7 During inspection of the Hospital Stores, I observed that the storage area was small and medicines were congested with the medicines on the floors instead of pallets and boxes leaning onto the walls. In addition, the store was not well lit and was poorly ventilated. \uf0b7 Fourteen (14) tracer drugs selected experienced stock-outs ranging from 42 to 312 days. Stock-outs erode patients\u2019 confidence in the public health care system, which compels them to seek inappropriate and expensive alternative health care services elsewhere. \uf0b7 Management experienced delays of up to 54 days in delivery of medicines and sundries to the hospital by National Medical Stores. \uf0b7 Examination of end-of-year stock balances for essential medicines revealed that some of the drugs had expired", null], ["11.", "China Uganda Friendship Hospital Naguru 2021 Opinion Unqualified", "\uf0b7 Through document review (interviews), I noted that the entity had prepared a draft five-year strategic plan FY 2020/21- 2024/25 which had not yet been approved by the National Planning Authority at the time of audit. Failure to have timely approval of the strategic plan by the NPA leads to non-alignment of the operational plans with the strategic plan which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that the entity budgeted to collect NTR of UGX. 234,656,317 during the year under review. Out of this, only UGX. 142,441,055 was collected, representing a performance of 60.7% of the target. \uf0b7 Out of the total warrants of UGX.10.362Bn received during the financial year. UGX. 10.13Bn was spent by the entity resulting in an unspent balance of UGX.0.232Bn representing an absorption level of 97.8%. \uf0b7 I noted the Hospital received off-budget financing to a tune of UGX.254,095,329, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 Three suppliers whose outstanding arrears were UGX.516,952,824 as at the end of FY 2019/20 were paid a total of UGX 636,305,508. Therefore, UGX.119,352,684 was paid to the suppliers in excess of the outstanding amounts. Despite the fact that UGX.119,352,684 was paid to three providers in excess of their outstanding domestic arrears, five suppliers with arrears totalling to UGX.102,668,097 were not paid. \uf0b7 The hospital structure has 349 approved positions. However, only 297 (85%) positions were filled and 52 (15%) positions were vacant by the end of the year under review. The hospital lacked a neurosurgeon to build the capacity of the emergency"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 553, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "worth UGX.0.996Bn assessed; 25 activities (representing 89%) were fully implemented, 2 activities (representing 7.1%) were partially implemented while 1 activity remained unimplemented. \uf0b7 Two (2) land titles for land measuring approximately 1.259ha were not transferred into the names and custody of the Uganda Land Commission contrary to the Treasury Accounting Instructions. \uf0b7 The Hospital\u2019s Procurement and Disposal Unit which is supposed to have two (2) staff, according to the approved staff establishment, has only one (1) staff in post handling all procurement duties. This can lead to internal control overrides. \uf0b7 During inspection of the Hospital Stores, I observed that the storage area was small and medicines were congested with the medicines on the floors instead of pallets and boxes leaning onto the walls. In addition, the store was not well lit and was poorly ventilated. \uf0b7 Fourteen (14) tracer drugs selected experienced stock-outs ranging from 42 to 312 days. Stock-outs erode patients\u2019 confidence in the public health care system, which compels them to seek inappropriate and expensive alternative health care services elsewhere. \uf0b7 Management experienced delays of up to 54 days in delivery of medicines and sundries to the hospital by National Medical Stores. \uf0b7 Examination of end-of-year stock balances for essential medicines revealed that some of the drugs had expired", null], ["11.", "China Uganda Friendship Hospital Naguru 2021 Opinion Unqualified", "\uf0b7 Through document review (interviews), I noted that the entity had prepared a draft five-year strategic plan FY 2020/21- 2024/25 which had not yet been approved by the National Planning Authority at the time of audit. Failure to have timely approval of the strategic plan by the NPA leads to non-alignment of the operational plans with the strategic plan which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that the entity budgeted to collect NTR of UGX. 234,656,317 during the year under review. Out of this, only UGX. 142,441,055 was collected, representing a performance of 60.7% of the target. \uf0b7 Out of the total warrants of UGX.10.362Bn received during the financial year. UGX. 10.13Bn was spent by the entity resulting in an unspent balance of UGX.0.232Bn representing an absorption level of 97.8%. \uf0b7 I noted the Hospital received off-budget financing to a tune of UGX.254,095,329, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 Three suppliers whose outstanding arrears were UGX.516,952,824 as at the end of FY 2019/20 were paid a total of UGX 636,305,508. Therefore, UGX.119,352,684 was paid to the suppliers in excess of the outstanding amounts. Despite the fact that UGX.119,352,684 was paid to three providers in excess of their outstanding domestic arrears, five suppliers with arrears totalling to UGX.102,668,097 were not paid. \uf0b7 The hospital structure has 349 approved positions. However, only 297 (85%) positions were filled and 52 (15%) positions were vacant by the end of the year under review. The hospital lacked a neurosurgeon to build the capacity of the emergency"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 553, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "536", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 553, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "services and reduce unnecessary referrals. Inadequate staffing undermines the achievement of strategic objectives and affects service delivery. \uf0b7 I noted that the information system at the hospital is manual and there is no linkage between the point of admission of a patient, to treatment, laboratory, pharmacy, billing, payment and finally discharge as there are no patient records and as such it is difficult to confirm completeness of the fees billed since the current system cannot completely and quickly show the services consumed by a particular patient. Failure to integrate the systems leads to loss of revenue as it is difficult to quickly establish the services different patients have consumed, paid for, and those that have not been paid for. \uf0b7 There was a continued challenge concerning inadequate ward space especially for the Pediatrics, inpatient care for malnourished children, new born care and isolation of patients with contagious diseases. Congestion at the hospital with patients crowded in the wards and some sleeping on the floors exposes the patients to spread of contagious diseases.", null], ["12.", "Mbarara RRH Opinion Unqualified", "\uf0b7 Out of UGX.8,686,536,283, UGX.7,319,187,794 (84%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.1,367,348,489 that were returned to the consolidated fund.  \uf0b7 RRH underpaid UGX.56,327,519 in respect of pension and gratuity.  \uf0b7 4 newly recruited employees failed to access the payroll by the end of the financial year.  \uf0b7 UGX.521, 912 relating to 2 employees was deducted past the end date according to my active deductions report.  \uf0b7 UGX.17,719,439 deducted monthly from 72 employees, had loans with regular end dates ranging from 96 to 234 months.  \uf0b7 RHH has arrears of UGX.1, 096,830,103, spanning as far as 12 years ago these relate to majorly unpaid utilities.  \uf0b7 Out of budgeted total revenue of UGX.18, 030,255,546 for the year 2021/2022, UGX.16,028,761,438 (89%) was realized thus affecting operations of the private wing.  \uf0b7 Out of the total receipts of UGX.16, 489,165,699, UGX.15, 075,132,144 (91%) was spent by the entity resulting in an unspent balance of UGX.1, 414,033,555 (9%) that were returned to the consolidated fund. This affected majorly payment of salaries and pension.  \uf0b7 UGX.2, 158,463,042 received by the RRH from development partners was not appropriated to the entity by Parliament.  \uf0b7 I noted a slow progress of works on 32 of the 56 Unit staff house under construction. Works remained at 30% yet the completion date was 22/07/2022.  \uf0b7 UGX.69, 820,000 was paid for a Video Conferencing Equipment that remained un-utilized by the end of the financial year.  \uf0b7 Out of 388 positions in the establishment register for the RHH, only 315 positions were filled leaving 73 (19%) positions vacant."], ["13.", "Masaka RRH Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.7,188,852,354, UGX.6,475,538,668 was spent by the entity resulting in an unspent balance of UGX.713,343,686, representing an under absorption level of 9.9%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 554, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "services and reduce unnecessary referrals. Inadequate staffing undermines the achievement of strategic objectives and affects service delivery. \uf0b7 I noted that the information system at the hospital is manual and there is no linkage between the point of admission of a patient, to treatment, laboratory, pharmacy, billing, payment and finally discharge as there are no patient records and as such it is difficult to confirm completeness of the fees billed since the current system cannot completely and quickly show the services consumed by a particular patient. Failure to integrate the systems leads to loss of revenue as it is difficult to quickly establish the services different patients have consumed, paid for, and those that have not been paid for. \uf0b7 There was a continued challenge concerning inadequate ward space especially for the Pediatrics, inpatient care for malnourished children, new born care and isolation of patients with contagious diseases. Congestion at the hospital with patients crowded in the wards and some sleeping on the floors exposes the patients to spread of contagious diseases.", null], ["12.", "Mbarara RRH Opinion Unqualified", "\uf0b7 Out of UGX.8,686,536,283, UGX.7,319,187,794 (84%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.1,367,348,489 that were returned to the consolidated fund.  \uf0b7 RRH underpaid UGX.56,327,519 in respect of pension and gratuity.  \uf0b7 4 newly recruited employees failed to access the payroll by the end of the financial year.  \uf0b7 UGX.521, 912 relating to 2 employees was deducted past the end date according to my active deductions report.  \uf0b7 UGX.17,719,439 deducted monthly from 72 employees, had loans with regular end dates ranging from 96 to 234 months.  \uf0b7 RHH has arrears of UGX.1, 096,830,103, spanning as far as 12 years ago these relate to majorly unpaid utilities.  \uf0b7 Out of budgeted total revenue of UGX.18, 030,255,546 for the year 2021/2022, UGX.16,028,761,438 (89%) was realized thus affecting operations of the private wing.  \uf0b7 Out of the total receipts of UGX.16, 489,165,699, UGX.15, 075,132,144 (91%) was spent by the entity resulting in an unspent balance of UGX.1, 414,033,555 (9%) that were returned to the consolidated fund. This affected majorly payment of salaries and pension.  \uf0b7 UGX.2, 158,463,042 received by the RRH from development partners was not appropriated to the entity by Parliament.  \uf0b7 I noted a slow progress of works on 32 of the 56 Unit staff house under construction. Works remained at 30% yet the completion date was 22/07/2022.  \uf0b7 UGX.69, 820,000 was paid for a Video Conferencing Equipment that remained un-utilized by the end of the financial year.  \uf0b7 Out of 388 positions in the establishment register for the RHH, only 315 positions were filled leaving 73 (19%) positions vacant."], ["13.", "Masaka RRH Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.7,188,852,354, UGX.6,475,538,668 was spent by the entity resulting in an unspent balance of UGX.713,343,686, representing an under absorption level of 9.9%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 554, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "537", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 554, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 I noted an under payment of UGX.73,203,538 in respect of pension and gratuity. the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED.  \uf0b7 15 newly recruited/ transferred employees delayed to access payroll, with average delays of 29 days (4 weeks)  \uf0b7 UGX.8,878,853 relating to 8 staff was underpaid as a result of the delayed access and payment.  \uf0b7 3 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 6 days (1weeks).  \uf0b7 MoPS made deductions from staff on behalf of UCLA/UBA amounting to UGX.36,611,225 relating to 12 employees and the amount lacked letters of undertaking or consent letters  \uf0b7 UGX.14,473,215 relating to 8 employees was deducted by UCLA/UBA past the end date.  \uf0b7 Noted unrealistic loan end dates for 8 employees ranging from 111 to 1663 years. In the year under review, UGX.23,704,932 had been deducted from these employees  \uf0b7 UCLA/UBA deducted UGX.17,460,348 from 21 staff without approval of the Accounting Officer from the PDMS  \uf0b7 The Hospital had wrongly deducted the LST of 255 employees resulting into an under deduction of UGX.7,916,250.  \uf0b7 Through a re-computation of PAYE, I noted that the Referral Hospital had wrongly computed the PAYE of 271 employees resulting into an under payment of UGX.6,170,287.  \uf0b7 Compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an under remittance amounting to UGX.58,592,895.  \uf0b7 There were variances of UGX.106,777,757 between the IPPS payroll registers and interface files availed to the entity by the core FTP system.  \uf0b7 The entity paid UGX.28,348,917 in respect of Salaries off IPPS  \uf0b7 Noted funds amounting to UGX.54,934,223 relating to Pension were charged on account code 211101-General Staff Salaries other than 212102 that is prescribed for Pension.  \uf0b7 Out of budgeted total revenue of UGX.12,967,092,147 for the year 2021/2022, UGX.12,976,969,799 (102.8%) was realized \uf0b7 Out of the total receipts for the financial year of UGX.12,967,092,144, UGX.12,241,302,938 (94%) was spent by the entity resulting in an unspent balance of UGX.725,789,206 (5.9%).  \uf0b7 Violation of Restricted Bidding Procedures for project of remodeling of maternity complex ground floor into ICU  \uf0b7 The entity assets register did not conform to requirements as it lacked asset numbers, registration numbers, initial cost, recoverable cost.  \uf0b7 Slow progress on implementation of capital works under construction of maternity and senor staff hostel.  \uf0b7 Masaka Regional referral hospital received and utilized un-warranted off-budget financing from development partners a sum of UGX.4,586,597,602 which was not appropriated to the entity by Parliament."], ["14.", "Arua RRH Opinion Unqualified", "\uf0b7 The Referral Hospital spent, UGX.7,041,373,112 on Salaries, Pension and Gratuity, representing 58% of the total expenditure of UGX.12,229,767,057. \uf0b7 18 newly recruited/ transferred employees delayed to access payroll, with average delays of 6 months (24 weeks). I further noted that UGX.97,500,429 relating to 14 staff was not paid because of the delayed access and payment. Delayed access of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 555, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years.  \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law.  \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized.  \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%).  \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament.  \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year  \uf0b7 I also noted expenditure on unbudgeted items  \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit.  \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities.  \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital  \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "538 \nnewly recruited or transferred staff to the payroll leads to demotivation of the affected staff as well as accumulation of salary arrears.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 555, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Medical intern staff were paid past their due date by an average of 27 days, in all 6 months reviewed. I noted that in June 2021 and October 2021, they were paid 52 days and 45 days after the closure of the months. Delayed payment of salaries leads to demotivation of the affected staff as well as accumulation of salary arrears.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- An over and/or under remittance amounting to UGX.248,991,771 and UGX.1,544,347 respectively were noted during comparison of the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Net variances of UGX.56,622,986 between the IPPS payroll registers and interface files availed to the entity by the core FTP system. This creates an opportunity for manipulation and misappropriation of salary funds and could also lead to over/under payments of salary", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital did not maintain IPPS pension registers nor did it maintain IPPS verification reports for their pension staff. As a result, I was unable to analyse their pension and gratuity payroll with the payments executed in IFMS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital did not include Hospital Management Board Member\u2019s retainer fees of UGX.19,200,000 in the computation of PAYE leading to under deduction of PAYE of UGX.5,760,000. Omission of commissioner\u2019s gratuity from the computation of PAYE leads to understatement of payables and receivables.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital received off budget financing to a tune of UGX.2,692,383,900, which was not transferred to the consolidated fund as required by the law. These funds were received directly from Ministry of Health and development partners for undertaking activities not budgeted for. Off-budget financing distorts planning, may result in duplication of activities and is contrary to the Public Finance Management Act.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Although UGX.843,109,684 from other government units was reported as part of the project balances in the memorandum statement for project balances on page 47 to financial statements, they it was not appropriated by Parliament and were not part of the budget. Inadequate disclosures may give room to misuse of funds.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Out of budgeted total revenue of UGX.12,359,383,661 for the year 2021/2022, UGX.12,357,633,660 (99%) was realized.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total warrants for the financial year of UGX.12,357,633,660, UGX.12,229,767,057 (99%) was spent by the entity resulting in an unspent balance of UGX.127,866,603 (1%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. The funds that were not absorbed were meant for the part payment of supply of an assortment of orthopedic equipment and accessories. I noted that while the equipment was delivered, it was not paid because the hospital administrator rejected some accessories valued at UGX.5,900,000.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The budgets for 2 of the 12 outputs assessed were not supported by costings/budgets for each of the activities within these outputs. I was therefore unable to confirm if the funds allocated for these out-puts were reasonable and justifiable.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Arua Regional Referral Hospital structure lacked over 69 positions that were prerequisite to the full operationalization of a referral hospital. The Hospital was operating on a staffing structure established in 1996 when the hospital was still operating as a District hospital. The structure had not been updated to match its new status as a regional referral hospital. As a result,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "539 \nwhile the hospital staffing level stood at 77.3%, several critical staff could not be recruited and absorbed leaving several departments understaffed \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Several inadequacies in vital equipment like infant warmers, patient monitors, operating beds and headlamps among others were observed. There were also cases of stock outs of vital accessories needed to operationalize some medical equipment like batteries, distilled water for incubators, tubes for infusion pumps among others. The theatre also lacked several complementary equipment like cupboards needed to store sterilized equipment and accessories, drums for sterile equipment, mayo trays, operating stools, weighing scales etc.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Maintenance works were hampered because of lack of ready spare parts for some medical equipment such as the Auto Clave machines. Some equipment was too old or damaged beyond repair for example operating lights in the Gynecology Theatres.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The x-ray duo-diagnostic heavy-duty machine was non-functional, idle and redundant. The machine needed updating of software yet the service provider\u2019s contract had expired. Idle and redundant medical equipment denies services to the patients and the equipment may be rendered obsolete over time.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The hospital had non-functional medical equipment eg Weighing scales \u2013 infants, Ultra scanners, Infusion Pump etc. Non- functioning equipment denies services to the patients and the equipment may be rendered obsolete over time.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- During Inspections, it was noted that the hospital the structure was old, non-maintained, without sanitation facilities, no heavy duty staff gloves and therefore exposing staff to infections, had inadequate detergents, no flat iron, basins and buckets for carrying machine washed clothes and no uniforms and seats for staff.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Oxygen plant was non-functional and hospital was relying on the oxygen supplied by NMS and therefore affecting the hospital drugs budget. No proper storage for both empty and filled cylinders. Cylinders were scattered on the ground exposing them to theft and explosions. Although the daily oxygen production is documented to be 30 cylinders per day, there was no proper distribution system to respective ward/s users in terms of requisitions and dispatch exposing the cylinders to the risk of black market.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Pediatric Ward The ward has capacity of 40 beds but on average accommodates 90 children making others to sleep on the floor as shown in the picture. No trolleys for equipment and drugs, No wheel chairs. 3 oxygen concentrators function out of 6.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Doors and windows broken without locks and therefore exposing patient and staff to risk of theft. Poor hygiene was also noticed in toilets and bathrooms due to their non-functionality.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The maternity ward had Inadequate leading floor cases during the peak hours, Inadequate sanitary facilities, one toilet and bathroom supporting an average of 100 women on in the ward, Maternity had 6 deliveries but the minimum required beds are 10,the drainage system for the sluicing room was blocked and non-functional.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Gynae Theatre\u2019s cupboards had rusted and hence exposing the medical tools to contaminations, no trolleys, no fridge, and no anaesthetist for operations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n540", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Orthopaedic Workshop was adequately equipped and staffed. It lacked the following materials for operations; Polypropylene for making sockets, Eva Foams for making soft inserts, Pop powder for fabrication of devices, Knee Joint for Artificial limbs and Components for fabricating the limbs \uf0b7 Hospital Lagoon\u2019s fence was vandalized due to the absence of security and as a result manhole covers have been stolen and the community was using the land for grazing. \uf0b7 Arua Regional Referral Hospital private wing did not have an approved work plan and budget for the financial year 2019/2020.The strategic plan and budget is supposed to guide the budgeting process by creating integrated link with the general hospital annual work plans which feed into the budget to ensure effective service delivery and achievement of their vision, mission and objectives. \uf0b7 The hospital did not maintain a detailed risk register for all risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimize the impact in the event that these risks materialized. The failure to maintain risk registers implies that the entity does not have a mitigation or response strategy to risks that may affect the achievement of planned activities. Referral Hospital showed that receipts and payments totaling UGX.2,692,383,900 did not go through GFMIS. It was further noted that these transactions were not disclosed in the financial statements for year under review.", null], ["15.", "Jinja RRH Opinion Unqualified", "\uf0b7 During the year under review (FY 2021/22), Jinja RRH spent, UGX. 9,978,315,215 on salaries, Pension and Gratuity, representing 61% of the total expenditure of UGX. 16,236,829,143. \uf0b7 Jinja RRH budgeted to receive UGX.11,065,053,195 in respect of salaries, pension and gratuity during the year under review and received UGX. 11,065,053,193 representing 100% performance. \uf0b7 Out of the total receipts for the financial year of UGX. 11,065,053,193, UGX. 9,978,315,215 was spent by the entity resulting in an unspent balance of UGX.1,086,737,978 representing an absorption level of 90%. \uf0b7 Review of the payroll registers (IPPS) and IFMS payments revealed an under payment of UGX. 22,130,445 in respect of pension and gratuity. \uf0b7 Jinja RRH had wrongly computed the gratuity benefits of 06 pensioners who were paid gratuity during the year resulting into an overstatement of UGX. (15,917,110). \uf0b7 Jinja RRH had wrongly computed the pension benefits of 05 new pensioners (who were paid pension during the year) resulting into an overstatement of UGX. 172,855. \uf0b7 In addition, I compared the re-computed pension given the number of months the person was paid in the year and actual pension paid and noted an over payment of UGX. 1,466,274 to 04 pensioners/beneficiaries and an under payment of UGX. 4,413,861 to 02 pensioners/beneficiaries. \uf0b7 I noted that 15 newly recruited/ transferred employees delayed to access payroll, with average delays of 81 days (12 weeks). \uf0b7 I however, noted that 03 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 24 days."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 558, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 Orthopaedic Workshop was adequately equipped and staffed. It lacked the following materials for operations; Polypropylene for making sockets, Eva Foams for making soft inserts, Pop powder for fabrication of devices, Knee Joint for Artificial limbs and Components for fabricating the limbs \uf0b7 Hospital Lagoon\u2019s fence was vandalized due to the absence of security and as a result manhole covers have been stolen and the community was using the land for grazing. \uf0b7 Arua Regional Referral Hospital private wing did not have an approved work plan and budget for the financial year 2019/2020.The strategic plan and budget is supposed to guide the budgeting process by creating integrated link with the general hospital annual work plans which feed into the budget to ensure effective service delivery and achievement of their vision, mission and objectives. \uf0b7 The hospital did not maintain a detailed risk register for all risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimize the impact in the event that these risks materialized. The failure to maintain risk registers implies that the entity does not have a mitigation or response strategy to risks that may affect the achievement of planned activities. Referral Hospital showed that receipts and payments totaling UGX.2,692,383,900 did not go through GFMIS. It was further noted that these transactions were not disclosed in the financial statements for year under review.", null], ["15.", "Jinja RRH Opinion Unqualified", "\uf0b7 During the year under review (FY 2021/22), Jinja RRH spent, UGX. 9,978,315,215 on salaries, Pension and Gratuity, representing 61% of the total expenditure of UGX. 16,236,829,143. \uf0b7 Jinja RRH budgeted to receive UGX.11,065,053,195 in respect of salaries, pension and gratuity during the year under review and received UGX. 11,065,053,193 representing 100% performance. \uf0b7 Out of the total receipts for the financial year of UGX. 11,065,053,193, UGX. 9,978,315,215 was spent by the entity resulting in an unspent balance of UGX.1,086,737,978 representing an absorption level of 90%. \uf0b7 Review of the payroll registers (IPPS) and IFMS payments revealed an under payment of UGX. 22,130,445 in respect of pension and gratuity. \uf0b7 Jinja RRH had wrongly computed the gratuity benefits of 06 pensioners who were paid gratuity during the year resulting into an overstatement of UGX. (15,917,110). \uf0b7 Jinja RRH had wrongly computed the pension benefits of 05 new pensioners (who were paid pension during the year) resulting into an overstatement of UGX. 172,855. \uf0b7 In addition, I compared the re-computed pension given the number of months the person was paid in the year and actual pension paid and noted an over payment of UGX. 1,466,274 to 04 pensioners/beneficiaries and an under payment of UGX. 4,413,861 to 02 pensioners/beneficiaries. \uf0b7 I noted that 15 newly recruited/ transferred employees delayed to access payroll, with average delays of 81 days (12 weeks). \uf0b7 I however, noted that 03 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 24 days."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 558, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Arua \n541 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 558, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that UGX. 3,790,460 was paid to 02 staff who had either retired, transferred, absconded or died with average delays of 1 month.\n- I noted that funds amounting to UGX. 41,131,639 in respect of pension payments were charged on gratuity code.\n- I observed that MoPS deducted UGX. 117,047,028 from 46 staff on behalf of UCLA/UBA without letters of undertaking or consent as a prerequisite of approval of the deductions\n- I observed that UGX. 1,282,001 relating to 03 employees was deducted past the end date.\n- I noted unrealistic loan end dates for 29 employees ranging from 6 to 10 years. In the year under review, UGX. 73,560,513 had been deducted from these employees.\n- I observed that UCLA/UBA deducted UGX. 79,301,673 from 43 staff without approval of the Accounting Officer from the PDMS.\n- LST of UGX. 100,000 was not deducted from 01 employee\n- The RRH had wrongly deducted the LST of 308 employees resulting into an overpayment of UGX. 1,455,000 and under payment of UGX6,765,000.\n- Jinja RRH had wrongly computed the PAYE of 320 employees resulting into an overpayment of UGX. 2,623,500 and under payment of UGX. 11,932,835.\n- I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an under remittance amounting to UGX. 21,057,742.\n- I compared the payroll registers (IPPS file) with the IFMS interface files and observed that there were net variances of UGX. (12,684,721).\n- A comparison of the IPPS payroll register and IFMS payment file revealed that UGX. 328,826,285 was paid off the IPPS to 10 employees and 176 pensioners.\n- I noted that the relevant documents to support the creation of assignments on the IPPS payroll for 20 employees were not on their files\n- I noted that funds to the tune of UGX. 33,822,862 were irregularly misclassified through wrong coding without seeking and obtaining the necessary approvals.\n- The hospital disclosed accumulated verified payables figure of UGX. 1,280,812,842, mainly arising from consumption of utilities like electricity and water. Out of the opening payables balance of UGX. 1,184,835,800, only UGX. 9,802,796 was budgeted for and paid during the year which left UGX. 1,175,033,004 from the previous years unpaid.\n- I noted that out of the budgeted total revenue of UGX. 19,066,169,970 for the year 2021/2022, UGX. 17,937,733,921 (94%) was realised.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 559, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "542", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 559, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX. 17,570,129,321, UGX. 16,236,829,143 (92%) was spent by the entity resulting in an unspent balance of UGX.1,333,300,178 (08%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Reviews revealed that NTR had an initial budget amount of UGX. 813,349,837 and a revised amount of UGX. 885,620,813. however, there was no documentary evidence in terms of work plans and budget estimates to support the budget figure. \uf0b7 The private wing pharmacy lacked stock cards to show drugs received, drugs issued out and the balance at hand on any particular day. \uf0b7 There were no monthly, quarterly or annual drugs and medical supplies reconciliation records in place and as such, I was unable to ascertain the balance of stock at hand. \uf0b7 Inquiries revealed that the hospital had an auto clinic system that was supposed to help with daily reconciliations, however, this had been off for more than 5 months during the year and therefore was not up-to-date. \uf0b7 Inquiries revealed that the personnel working in the private pharmacy currently did not have the requisite technical knowledge to enable smooth operations. There was no evidence to show that these employees received training to equip them with the basic knowledge for running the operations of the pharmacy. \uf0b7 Inquiries revealed that there was no approved fees structure to guide in charging of patients. There was no evidence of fees being made public through notice boards and other strategic locations. \uf0b7 An inspection of the store revealed that Various drugs that expired during the year had not yet been removed from the shelves as required. \uf0b7 I also observed that the Hospital procures drugs with a short expiry period \uf0b7 An inspection of the medical stores revealed Leaking roof that lets in rain water hence contaminating the drugs, there were few shelves to handle all the drugs. Most drugs had been laid on the floor, the store was generally in a disorganized state, the approved structure recommends 3 positions in the store. However, only 1 position was filled leaving a staffing gap of 2 positions \uf0b7 Inspection of a sample of stock cards revealed that they had not been updated. For example, they lacked quantities in, and balances of items in stock, I also noted that management did not maintain a stock book. \uf0b7 I noted that the entity did not have a strategic plan that had been approved by NPA. \uf0b7 I observed that the budgets for 04 of the 05 outputs assessed were not supported by costings/budgets for each of the activities within these outputs. I was therefore unable to confirm if the funds allocated for these out-puts were reasonable and justifiable. \uf0b7 I noted that a number of assets that were identified by the Board of Survey Report in 2021 for disposal had not been disposed of by the time of audit (25th July 2022).", null], ["16.", "Soroti RRH Opinion", "\uf0b7 Out of UGX.7,484,933,156 received as wage, pension and gratuity, UGX.7,216,775,575 was spent, resulting in an unspent balance of UGX.268,157,978 that was returned to the consolidated fund. This was due to failure to recruit staff."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 560, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "543 \nUnqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}]], "page": 560, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital overpaid UGX.6,723,758 in respect of salaries and pension, the Accounting Officer promised to recover the funds from the respective employees.\n- The Hospital underpaid UGX.462,977,214 to 9 pensioners/beneficiaries this was attributed to challenges with accessing the payroll.\n- 4 newly recruited/ transferred staff delayed to access the payroll with delays ranging from 2 to 3 months, all arrears were paid by the financial year end.\n- 5 new pensioners/beneficiaries delayed to access pension payroll, with delays ranging from 3 to 25 months. As a result, UGX. 43,777,430 was not paid.\n- UGX. 32,005,554 was paid to 7 staff who had either retired or died.\n- UGX. 66,126,78 relating to pension and gratuity were charged on account codes other than those prescribed for pension and gratuity.\n- UGX. 167,564,620 was deducted from 81 employees without letters of undertaking or consent.\n- UGX. 1,356,648 relating to 5 employees was deducted by UCLA/UBA past the end date.\n- 9 employees had unrealistic loan end dates ranging from 47674 to 53394 years. UGX. 19,762,167 had been deducted from these employees.\n- UCLA/UBA deducted UGX.20,972,029 from 12 staff without approval of the Accounting Officer from the PDMS.\n- There were variances in monthly deduction amounts in active deductions report in the PDMS and IPPS payroll.\n- The Hospital had not deducted LST of 266 employees.\n- The Hospital wrongly computed the PAYE in respect of 270 employees resulting into under deduction of UGX. 6,079,991.\n- There were inconsistencies between interface files and payroll registers.\n- A comparison of the IPPS payroll register and IFMS payment file revealed that UGX.41,858,894 was paid off the IPPS to 3 employees.\n- I observed that there is absence of a designated cash office and billing clerk, patients are given bills verbally by the ward in charge nurses.\n- The Hospital had irregularly accumulated domestic arrears worth UGX.271,502,307 as disclosed in the statement of outstanding commitments.\n- The Hospital received off budgeting financing on the Administration account of UGX.1,897,356,302 but only spent UGX.1,343,183,215 leading to an under absorption of UGX.834,398,779 representing 62%.\n- Out of the budgeted total revenue of UGX. 9,728,867,272 for the financial year 2021/2022, UGX. 9,728,867,272 (100%) was realized.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 561, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "544", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 561, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", null], ["17.", "Hoima RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,354,467,299 received as wage, pension and gratuity, only UGX. 7,141,440,796 was spent, resulting in an unspent balance of UGX. 213,026,503 that was returned to the consolidated fund. This was due to failure to recruit heath workers and delayed submission of pensioner\u2019s documentation for payment by the RRH.  \uf0b7 RRH overpaid UGX. 1,273,933 in respect of salaries. The Accounting officer promised to recover the funds from the respective employees.  \uf0b7 RRH underpaid UGX. 74,926,837 in respect of pension and gratuity due to insufficient allocation funds by MoFPED.  \uf0b7 13 newly recruited/ transferred employees delayed to access payroll, with average delays of 1.8 months. By close of the financial year, 8 staff had not been paid a total of UGX. 9,078,276.  \uf0b7 5 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 4 months. As a result, UGX. 5,343,902 was not paid by the end of the financial year.  \uf0b7 UGX. 7,268,797 was paid to 6 staff who had either retired, transferred, or died with average delays of 1.5 month. Delayed removal of staff from payroll resulted into financial loss to government.  \uf0b7 UGX. 1,757,809 relating to Pension and Pension Arrears were charged on account codes other than those prescribed for Pension and Pension Arrears.  \uf0b7 UGX. 4,586,671 relating to 8 employees was deducted by UCLA/UBA past the end date.  \uf0b7 RRH had unrealistic loan end dates for 8 employees ranging from 109 to 4738 years.  \uf0b7 UCLA/UBA deducted UGX. 21,015,298 from 8 staff without approval of the Accounting Officer from the PDMS. In addition, UGX. 4,315,541 was deducted by UCLA/UBA from 23 staff over and above the approved amounts by the Accounting Officer. \uf0b7 The RRH wrongly deducted the LST of 187 employees resulting into an over deduction of UGX. 2,836,250.  \uf0b7 The RRH wrongly computed the PAYE in respect of 151 employees resulting into under deduction of UGX. 4,097,543.  \uf0b7 There was under remittance of PAYE amounting to UGX. 56,049,162."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 562, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", null], ["17.", "Hoima RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,354,467,299 received as wage, pension and gratuity, only UGX. 7,141,440,796 was spent, resulting in an unspent balance of UGX. 213,026,503 that was returned to the consolidated fund. This was due to failure to recruit heath workers and delayed submission of pensioner\u2019s documentation for payment by the RRH.  \uf0b7 RRH overpaid UGX. 1,273,933 in respect of salaries. The Accounting officer promised to recover the funds from the respective employees.  \uf0b7 RRH underpaid UGX. 74,926,837 in respect of pension and gratuity due to insufficient allocation funds by MoFPED.  \uf0b7 13 newly recruited/ transferred employees delayed to access payroll, with average delays of 1.8 months. By close of the financial year, 8 staff had not been paid a total of UGX. 9,078,276.  \uf0b7 5 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 4 months. As a result, UGX. 5,343,902 was not paid by the end of the financial year.  \uf0b7 UGX. 7,268,797 was paid to 6 staff who had either retired, transferred, or died with average delays of 1.5 month. Delayed removal of staff from payroll resulted into financial loss to government.  \uf0b7 UGX. 1,757,809 relating to Pension and Pension Arrears were charged on account codes other than those prescribed for Pension and Pension Arrears.  \uf0b7 UGX. 4,586,671 relating to 8 employees was deducted by UCLA/UBA past the end date.  \uf0b7 RRH had unrealistic loan end dates for 8 employees ranging from 109 to 4738 years.  \uf0b7 UCLA/UBA deducted UGX. 21,015,298 from 8 staff without approval of the Accounting Officer from the PDMS. In addition, UGX. 4,315,541 was deducted by UCLA/UBA from 23 staff over and above the approved amounts by the Accounting Officer. \uf0b7 The RRH wrongly deducted the LST of 187 employees resulting into an over deduction of UGX. 2,836,250.  \uf0b7 The RRH wrongly computed the PAYE in respect of 151 employees resulting into under deduction of UGX. 4,097,543.  \uf0b7 There was under remittance of PAYE amounting to UGX. 56,049,162."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 562, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "545", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 562, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The RRH paid UGX. 22,434,758 off the IPPS to 2 employees and 2 pensioners/beneficiaries. The Accounting Officer explained that with the introduction of HCMS, the challenge will be resolved.  \uf0b7 UGX. 266,171,930 spent on activities under account item codes they were not budgeted majorly due block releases by MoFPED. \uf0b7 Out of the total receipts of UGX. 9,515,008,698, UGX. 9,301,982,191 (97.76%) was spent by the entity resulting in an unspent balance of UGX. 213,026,507 which was swept to the consolidated fund account. This affected the staff recruitment and payment of pension.  \uf0b7 UGX.58,857,369 remained unaccounted for by the end of the financial year.  \uf0b7 UGX.17,694,000 was paid to a firm that is not registered to pay the value added tax causing a loss to government.  \uf0b7 NSSF Contributions amounting UGX.6,503,625 arising from the payment of Salaries of private wing staff were not remited. UGX.2,227,822,220 received by the RRH was not appropriated to the entity by Parliament.", null], ["18.", "Kabale RRH Opinion Unqualified", "\uf0b7 Out of UGX. 5,131,275,924 received as wage, pension and gratuity, only UGX. 5,131,275,845 was spent, hence no unspent balance.  \uf0b7 3 new beneficiaries of the deceased had not been accessed to pension payroll, with delays ranging from 6 to 18 months.  \uf0b7 Kabale RRH deducted UGX.4,586,671 relating to 6 employees was deducted by UCLA/UBA past the end date.  \uf0b7 I noted that unrealistic loan end dates for 5 employees for a period of 9 years each in the year under review, UGX. 1,150,488 had been deducted from these employees.  \uf0b7 A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts by UGX. 1,376,164.  \uf0b7 Re-computation of LST revealed the Kabale RR Hospital had wrongly deducted the LST of 12 employees resulting under deduction of UGX. 257,500.  \uf0b7 Kabale RRH\u2019s payroll registers (IPPS file) with the IFMS interface files and observed that there were variances of UGX. 4,068,109.  \uf0b7 Out of the total budget of UGX. 9,692,089,179, Kabale RRH received all the funds budgeted for that is 100%.  \uf0b7 Out of the total receipts for UGX. 9,692,089,100, UGX. 9,644,150,861 (99.5%) was spent by the entity resulting in an unspent balance of UGX. 47,938,239 (0.5%). The unspent balance of UGX. 47,938,239 at the end of the financial year was subsequently swept back to the consolidated fund account.  \uf0b7 Kabale RRH received UGX. 1,953,693,454 from donors like USAID, Global Fund and some from MOH to cater for HIV activities. \uf0b7 Kabale RRH had obsolete and unserviceable Medical equipment and non-functional oxygen plant and limited information on construction of the oxygen plant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 563, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The RRH paid UGX. 22,434,758 off the IPPS to 2 employees and 2 pensioners/beneficiaries. The Accounting Officer explained that with the introduction of HCMS, the challenge will be resolved.  \uf0b7 UGX. 266,171,930 spent on activities under account item codes they were not budgeted majorly due block releases by MoFPED. \uf0b7 Out of the total receipts of UGX. 9,515,008,698, UGX. 9,301,982,191 (97.76%) was spent by the entity resulting in an unspent balance of UGX. 213,026,507 which was swept to the consolidated fund account. This affected the staff recruitment and payment of pension.  \uf0b7 UGX.58,857,369 remained unaccounted for by the end of the financial year.  \uf0b7 UGX.17,694,000 was paid to a firm that is not registered to pay the value added tax causing a loss to government.  \uf0b7 NSSF Contributions amounting UGX.6,503,625 arising from the payment of Salaries of private wing staff were not remited. UGX.2,227,822,220 received by the RRH was not appropriated to the entity by Parliament.", null], ["18.", "Kabale RRH Opinion Unqualified", "\uf0b7 Out of UGX. 5,131,275,924 received as wage, pension and gratuity, only UGX. 5,131,275,845 was spent, hence no unspent balance.  \uf0b7 3 new beneficiaries of the deceased had not been accessed to pension payroll, with delays ranging from 6 to 18 months.  \uf0b7 Kabale RRH deducted UGX.4,586,671 relating to 6 employees was deducted by UCLA/UBA past the end date.  \uf0b7 I noted that unrealistic loan end dates for 5 employees for a period of 9 years each in the year under review, UGX. 1,150,488 had been deducted from these employees.  \uf0b7 A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts by UGX. 1,376,164.  \uf0b7 Re-computation of LST revealed the Kabale RR Hospital had wrongly deducted the LST of 12 employees resulting under deduction of UGX. 257,500.  \uf0b7 Kabale RRH\u2019s payroll registers (IPPS file) with the IFMS interface files and observed that there were variances of UGX. 4,068,109.  \uf0b7 Out of the total budget of UGX. 9,692,089,179, Kabale RRH received all the funds budgeted for that is 100%.  \uf0b7 Out of the total receipts for UGX. 9,692,089,100, UGX. 9,644,150,861 (99.5%) was spent by the entity resulting in an unspent balance of UGX. 47,938,239 (0.5%). The unspent balance of UGX. 47,938,239 at the end of the financial year was subsequently swept back to the consolidated fund account.  \uf0b7 Kabale RRH received UGX. 1,953,693,454 from donors like USAID, Global Fund and some from MOH to cater for HIV activities. \uf0b7 Kabale RRH had obsolete and unserviceable Medical equipment and non-functional oxygen plant and limited information on construction of the oxygen plant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 563, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "546", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 563, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Kabale RR Hospital has an approved staff structure of 417 positions. I noted that out of the approved staff structure, 170 (41%) positions had been filled leaving 247 (59%) positions vacant. \uf0b7 Kabale RRH had not prepared the risk register for the hospital.", null], ["19.", "Lira RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,127,988,692 received as wage, pension and gratuity, only UGX. 7,116,377,641 was spent, resulting in an unspent balance of UGX. 11,611,051 that was returned to the consolidated fund. This was due to non-payment of one contract staff/pensioner Mr. Odu Benard.  \uf0b7 The RRH underpaid UGX. 288,412 in respect of salary due to failure by the staff to report the under payments of his salary. \uf0b7 01 new pensioner/beneficiary delayed to access pension payroll, with average delays of 1 month. As a result, UGX. 222,822 was not paid by the end of the financial year.  \uf0b7 UGX. 46,025,872 relating to Pension was charged on account codes other than those prescribed for Pension.  \uf0b7 The RRH has accumulated arrears of UGX.186,559,362, arising from non-payment employee costs.  \uf0b7 Prepayments amounting to UGX.402,264,456 in respect of NWSC and UMEME advance payments had not been consumed at the end of the financial year.  \uf0b7 Out of budgeted total revenue of UGX.15,649,329,200 for the year 2021/2022, UGX.10,790,701,383 (69%) was realized thus affecting payment of contract staff salaries, allowances and related expenses.  \uf0b7 Out of the total receipts of UGX.10,790,701,383, UGX.10,599,468,917 (98.2%) was spent by the entity resulting in an unspent balance of UGX.191,232,466 (1.8%) that were returned to the consolidated fund. This affected majorly payment of salaries and allowances.  \uf0b7 Fuel expenditure amounting UGX.35,298,250 deposited in United Bank of Africa (UBA) cards remained unaccounted at the end of the financial year.  \uf0b7 UGX.24,204,209 relating to payment for supplies/works executed in the financial year 2020/2021 was expended as part of the current year expenditure yet there was no evidence of prior recognition of the domestic arrears and there was no budget provision.  \uf0b7 Medical Insurance contract awarded to M/s UAP Old Mutual Insurance Uganda Limited on the 26th day of April, 2022 at a contract sum of UGX.263,587545 had no contract management plan and contract management report, no clearance was obtained from the Solicitor General, payment to the tune of UGX.247,772,213 (94%) had been effected yet the contract was still running up to 365 days after commencement and according to the special conditions of contract, the payment schedule was meant to be semi-annual basis."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 564, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Kabale RR Hospital has an approved staff structure of 417 positions. I noted that out of the approved staff structure, 170 (41%) positions had been filled leaving 247 (59%) positions vacant. \uf0b7 Kabale RRH had not prepared the risk register for the hospital.", null], ["19.", "Lira RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,127,988,692 received as wage, pension and gratuity, only UGX. 7,116,377,641 was spent, resulting in an unspent balance of UGX. 11,611,051 that was returned to the consolidated fund. This was due to non-payment of one contract staff/pensioner Mr. Odu Benard.  \uf0b7 The RRH underpaid UGX. 288,412 in respect of salary due to failure by the staff to report the under payments of his salary. \uf0b7 01 new pensioner/beneficiary delayed to access pension payroll, with average delays of 1 month. As a result, UGX. 222,822 was not paid by the end of the financial year.  \uf0b7 UGX. 46,025,872 relating to Pension was charged on account codes other than those prescribed for Pension.  \uf0b7 The RRH has accumulated arrears of UGX.186,559,362, arising from non-payment employee costs.  \uf0b7 Prepayments amounting to UGX.402,264,456 in respect of NWSC and UMEME advance payments had not been consumed at the end of the financial year.  \uf0b7 Out of budgeted total revenue of UGX.15,649,329,200 for the year 2021/2022, UGX.10,790,701,383 (69%) was realized thus affecting payment of contract staff salaries, allowances and related expenses.  \uf0b7 Out of the total receipts of UGX.10,790,701,383, UGX.10,599,468,917 (98.2%) was spent by the entity resulting in an unspent balance of UGX.191,232,466 (1.8%) that were returned to the consolidated fund. This affected majorly payment of salaries and allowances.  \uf0b7 Fuel expenditure amounting UGX.35,298,250 deposited in United Bank of Africa (UBA) cards remained unaccounted at the end of the financial year.  \uf0b7 UGX.24,204,209 relating to payment for supplies/works executed in the financial year 2020/2021 was expended as part of the current year expenditure yet there was no evidence of prior recognition of the domestic arrears and there was no budget provision.  \uf0b7 Medical Insurance contract awarded to M/s UAP Old Mutual Insurance Uganda Limited on the 26th day of April, 2022 at a contract sum of UGX.263,587545 had no contract management plan and contract management report, no clearance was obtained from the Solicitor General, payment to the tune of UGX.247,772,213 (94%) had been effected yet the contract was still running up to 365 days after commencement and according to the special conditions of contract, the payment schedule was meant to be semi-annual basis."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 564, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "547", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 564, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["20.", "Entebbe RH Opinion Unqualified", "\uf0b7 Out of UGX.3,387,231,383, UGX.3,354,258,489 (99%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.32,972,894 that were returned to the consolidated fund.  \uf0b7 RHH Overpaid UGX.1,594,870 in respect of pension and gratuity.  \uf0b7 UGX.389,111,854 underpaid in respect of pension and gratuity.  \uf0b7 RRH wrongly computed the gratuity benefits of 8 pensioners resulting in an understatement and overstatement of UGX.14,291,376 and UGX. 24,504,532 respectively.  \uf0b7 UGX.9,607,206 deducted on the payroll was not remitted to respective beneficiary institutions.  \uf0b7 Relevant documents to support the creation of assignments on the IPPS payroll for 4 pensioners were not on their respective files.  \uf0b7 The entity did not maintain an up-date the staff list that included all new staff and excluded all staff leavers.  \uf0b7 Out of UGX.1,200,000,000, was allocated for procurement of drugs and medical supplies UGX.1,021,000,000 (85%) resulting in a deficit of UGX. 179,000,000 (15%).  \uf0b7 Out of the available allocation for procurement of drugs and medical supplies of UGX.1,036,173,022, UGX.411,082,167 (40%) was utilized by the entity leading to utilized balance of UGX.625,090,855 (60%).  \uf0b7 37 medicines and supplies totaling 3,260 in number (units) had expired.  \uf0b7 Out of 559 approved positions, only 176 (31%) posts were filled, leaving 383 (69%) vacant positions.  \uf0b7 RRH lacked 71 medical equipment, and had excess of 51 medical equipment.  \uf0b7 2 equipment in the radiology department were not functioning  \uf0b7 Procurements of UGX.267, 725,480 were not in the procurement plan."], ["21.", "Centre for Disease Control and Prevention (CDC)  Sept 2021 Opinion Unqualified", "\uf0b7 Although the Project had budgeted for USD 4,820,288 (UGX. 14,423,091,800), only USD 2,610,101 (UGX. 9,479,082,377) was received for utilisation for the financial year ending 30th September 2021 (representing 54%). I further noted that out of the USD 2,610,101 (UGX. 9,479,082,377) received, the project only utilised USD 2,577,021 (UGX. 9,362,167,833) leaving a balance of USD 33,080 (UGX 116,914,544 ). The low release of funds coupled with under absorption of funds implies unrealistic over budgeting. In addition the low absorption of funds received constrains management in the delivery of planned project outputs. \uf0b7 I noted that, whereas the Finance Unit Standard Operating Procedures provide that accounts and Financial statements / reports are to be prepared on the accrual basis using historical cost accounting, the Project operations manual 2017 provide for preparation on the basis of historical cost accounting. \uf0b7 A review of 4 beneficiary Rural Referral Hospitals\u2019 (RRH) financial reports, at the end of the year, revealed expenditure amounting to UGX 63,868,601 in excess of the budgeted amounts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 565, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["20.", "Entebbe RH Opinion Unqualified", "\uf0b7 Out of UGX.3,387,231,383, UGX.3,354,258,489 (99%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.32,972,894 that were returned to the consolidated fund.  \uf0b7 RHH Overpaid UGX.1,594,870 in respect of pension and gratuity.  \uf0b7 UGX.389,111,854 underpaid in respect of pension and gratuity.  \uf0b7 RRH wrongly computed the gratuity benefits of 8 pensioners resulting in an understatement and overstatement of UGX.14,291,376 and UGX. 24,504,532 respectively.  \uf0b7 UGX.9,607,206 deducted on the payroll was not remitted to respective beneficiary institutions.  \uf0b7 Relevant documents to support the creation of assignments on the IPPS payroll for 4 pensioners were not on their respective files.  \uf0b7 The entity did not maintain an up-date the staff list that included all new staff and excluded all staff leavers.  \uf0b7 Out of UGX.1,200,000,000, was allocated for procurement of drugs and medical supplies UGX.1,021,000,000 (85%) resulting in a deficit of UGX. 179,000,000 (15%).  \uf0b7 Out of the available allocation for procurement of drugs and medical supplies of UGX.1,036,173,022, UGX.411,082,167 (40%) was utilized by the entity leading to utilized balance of UGX.625,090,855 (60%).  \uf0b7 37 medicines and supplies totaling 3,260 in number (units) had expired.  \uf0b7 Out of 559 approved positions, only 176 (31%) posts were filled, leaving 383 (69%) vacant positions.  \uf0b7 RRH lacked 71 medical equipment, and had excess of 51 medical equipment.  \uf0b7 2 equipment in the radiology department were not functioning  \uf0b7 Procurements of UGX.267, 725,480 were not in the procurement plan."], ["21.", "Centre for Disease Control and Prevention (CDC)  Sept 2021 Opinion Unqualified", "\uf0b7 Although the Project had budgeted for USD 4,820,288 (UGX. 14,423,091,800), only USD 2,610,101 (UGX. 9,479,082,377) was received for utilisation for the financial year ending 30th September 2021 (representing 54%). I further noted that out of the USD 2,610,101 (UGX. 9,479,082,377) received, the project only utilised USD 2,577,021 (UGX. 9,362,167,833) leaving a balance of USD 33,080 (UGX 116,914,544 ). The low release of funds coupled with under absorption of funds implies unrealistic over budgeting. In addition the low absorption of funds received constrains management in the delivery of planned project outputs. \uf0b7 I noted that, whereas the Finance Unit Standard Operating Procedures provide that accounts and Financial statements / reports are to be prepared on the accrual basis using historical cost accounting, the Project operations manual 2017 provide for preparation on the basis of historical cost accounting. \uf0b7 A review of 4 beneficiary Rural Referral Hospitals\u2019 (RRH) financial reports, at the end of the year, revealed expenditure amounting to UGX 63,868,601 in excess of the budgeted amounts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 565, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "548", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 565, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["22.", "Italian Support to UHSSP and PRDP \u2013Karamoja Region Staff Housing Project  June 2021 Opinion Unqualified", "\uf0b7 A review of the project financial records revealed that, as of 30th June 2021, although cumulative receipts of EUROs 4,200,000 (100%) had been released to the project by the Italian Republic, the cumulative expenditure was EUROs 3,355,254.49 (79.89%) thereby leaving EUROs 844,495.51(20%) unabsorbed by close of the year under review. I further noted that the remaining project funds are insufficient to complete the project due to cost escalations. Under the circumstances, the project is exposed to a risk of incomplete projects and unpaid obligations at project closure. \uf0b7 The Italian Government delayed to disburse the second installment which affected the execution of the civil works under the initial contract. The Ministry of Health provided USD 1,304,322.96 (earlier meant for the procurement of x-rays) to the project to keep the works going. Upon receipt of the 2nd release from the Italian Government in December 2017, USD 1,276,847 was refunded leaving a balance of EUROs 22,302.24 outstanding to date. I informed management that delayed refund of internally borrowed monies negatively affects the delivery of the Ministry\u2019s planned outputs. \uf0b7 The Ministry of Health engaged a foreign firm to construct 68 staff houses at selected Health Centre IIIs in 9 Karamoja Districts at USD 5,592,885. The contract period was 18 months and a sum of USD 1,118,577 was advanced to the contractor on 16th June 2016. However, due to delayed payments by the Ministry arising from delayed release of funds by both the Italian Government and GoU co-funding, works stalled in 2018 and eventually the contractor abandoned the sites. \uf0b7 I noted that at the time when the sites were abandoned, USD 415,025.48 had been recovered by the Ministry against the advance leaving a balance of USD 703,551.56. On the other hand, works valued at USD 315,827.87 had been certified. The contractor sued the Ministry for breach of contract. Whereas a reconciliation statement was prepared by the project consultant and shared with the contractor, the latter insisted that the Ministry settles the outstanding amount of USD 315,827.87. This court case had not been disposed by the time of audit. \uf0b7 Whereas the contracts for civil works under Lot 1 and Lot 2 were scheduled to be completed on 16th May 2021, the sites had not been handed over and commissioned by 30th June 2021. Delayed contract execution compromises the timely achievement of project objectives and may lead to cost escalations."], ["23.", "The Italian Support to the Uganda Health Sector Strategic Plan Iii (HSSPIII) and the Peace, Recovery and Development Plan (PRDP) For Northern Uganda Karamoja Region Staff Housing Project (KRSP) Opinion Unqualified", "\uf0b7 Out of the total actual receipts of EUR 4,199,750 a sum of EUR 3,691,785.65(88%) had been utilised by 30th June 2022 implying an under absorption of 12% of the total project grant. At the end of the financial year, the project closed with a cash and cash equivalent of EUR 530,266.59. \uf0b7 Whereas the contracts for Lot 1 and Lot 2 were meant to be completed on 16th May 2021, only Lot 1 sites had been handed over and commissioned by end of FY 2021/2022. This implies delays for Lot 2 of 17 months from the planned completion date of 16th May 2021. By December 2022, the sites had not been completed. \uf0b7 In addition, Lot 3 had not yet started thereby occasioning significant delays on this lot 3 and the entire project."], ["24.", "Kayunga Yumbe Hospital Project (KAYUP) FYT  June 2021", "\uf0b7 I noted that out of the expected receipts of USD.8,643,589.75, the project received funding totalling USD.8,579,596.82 constituting USD.7,769,470.24 from external sources and USD.810,126.58 (UGX. 2,880,000,000) from GoU counterpart"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 566, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "549", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 566, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "contribution. Therefore, a budget shortfall of USD.135,657.97 (representing 1.7% of the external funding approved budget) was registered. This has a negative effect on the timely delivery of the planned outputs achievement of project objectives. \uf0b7 Whereas the contract for the supply of medical and Hospital furniture worth USD 1,999,854.56 was initiated in the FY 2018/2019, deliveries had not yet been made by close of the year under review (30th June 2021). In addition, the performance guarantee had expired. Under the circumstances, the intended service delivery is compromised. In addition, the expiry of the bank guarantee exposes the Ministry of Health to a risk of a financial loss in the event that the company fails to deliver. \uf0b7 Three (3) Supplies contracts worth USD 2,582,573.121 for the supply of laboratory equipment had not performed by 30th June 2021 as planned thereby delaying the intended service delivery at both Kayunga and Yumbe hospitals. Failure to ensure timely execution of the project supplies contracts impacts negatively on the achievement of the primary objective of the project of contributing to the delivery of the Uganda National Minimum Health Care Package (UNMHCP), through improvement of health infrastructure at the two hospitals. \uf0b7 During the year under review, the project planned, under component 3, to procure six (6) vehicles (2 Ambulances, 2 mini- buses and 2 pickups) for the two hospitals. Draft contracts were prepared and submitted to the Funds for final approval. However, approval of Draft contracts by the Development funders was yet to be obtained and accordingly clearance from the Solicitor General had not been sought by 30th June 2021. Under the circumstances, the intended project outputs were not attained thereby delaying planned service delivery at the two (2) hospitals. \uf0b7 There were delays by the Funding Agencies in effecting payments due to Contractors and Suppliers for services offered to the project. This led to failure to pay project obligations on time resulting into accrued outstanding obligations of USD 2,361,491.08 of which USD 1,558,909.95 was related to unpaid interim certificates for civil works, USD765,581.13 due to equipment suppliers and USD 3,700 in respect of unpaid Project staff salaries. Low disbursement rate exposes the project to a risk of loss of funds due to unfavourable foreign exchange fluctuations. Furthermore, the project is at risk of having incomplete project components and litigations due to unpaid obligations at project closure.", null], ["25.", "Uganda Nurses and Midwives Council (UNMC). Opinion Unqualified", "\uf0b7 Included in the disclosed receivables of is an amount of UGX444.4Bn which arose out of a Court ruling in favour of Council but had not been realised by the time of reporting. \uf0b7 Although the Uganda Nurses and Midwives Council Act 1996 provides that the Registrar shall publish the names of all registered nurses in the Gazette after the 1st day of January and not later than the 31st day of March in each year, at the time of reporting in December 2022, the Council had not gazetted the names of persons."], ["26.", "Uganda Nurses and Midwives Council (UNMC).  2020/21 Opinion Unqualified", "\uf0b7 I noted that a material uncertainty existed regarding the continued operation of Uganda Nurses and Midwives Council in the foreseeable future. This state of affairs is supported with a letter from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers Ref: MSD/135/165/01 dated 19th April 2021 in which guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure. \uf0b7 I noted that during the year under review, management made the necessary adjustments to the opening reserves and receivables (1st July 2020) to recognize the unaccounted for advances of UGX 1,274,315,720 which formed a basis for qualification of opinion on the Council\u2019s financial statements for the Financial Year ending 30th June 2020."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 567, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "contribution. Therefore, a budget shortfall of USD.135,657.97 (representing 1.7% of the external funding approved budget) was registered. This has a negative effect on the timely delivery of the planned outputs achievement of project objectives. \uf0b7 Whereas the contract for the supply of medical and Hospital furniture worth USD 1,999,854.56 was initiated in the FY 2018/2019, deliveries had not yet been made by close of the year under review (30th June 2021). In addition, the performance guarantee had expired. Under the circumstances, the intended service delivery is compromised. In addition, the expiry of the bank guarantee exposes the Ministry of Health to a risk of a financial loss in the event that the company fails to deliver. \uf0b7 Three (3) Supplies contracts worth USD 2,582,573.121 for the supply of laboratory equipment had not performed by 30th June 2021 as planned thereby delaying the intended service delivery at both Kayunga and Yumbe hospitals. Failure to ensure timely execution of the project supplies contracts impacts negatively on the achievement of the primary objective of the project of contributing to the delivery of the Uganda National Minimum Health Care Package (UNMHCP), through improvement of health infrastructure at the two hospitals. \uf0b7 During the year under review, the project planned, under component 3, to procure six (6) vehicles (2 Ambulances, 2 mini- buses and 2 pickups) for the two hospitals. Draft contracts were prepared and submitted to the Funds for final approval. However, approval of Draft contracts by the Development funders was yet to be obtained and accordingly clearance from the Solicitor General had not been sought by 30th June 2021. Under the circumstances, the intended project outputs were not attained thereby delaying planned service delivery at the two (2) hospitals. \uf0b7 There were delays by the Funding Agencies in effecting payments due to Contractors and Suppliers for services offered to the project. This led to failure to pay project obligations on time resulting into accrued outstanding obligations of USD 2,361,491.08 of which USD 1,558,909.95 was related to unpaid interim certificates for civil works, USD765,581.13 due to equipment suppliers and USD 3,700 in respect of unpaid Project staff salaries. Low disbursement rate exposes the project to a risk of loss of funds due to unfavourable foreign exchange fluctuations. Furthermore, the project is at risk of having incomplete project components and litigations due to unpaid obligations at project closure.", null], ["25.", "Uganda Nurses and Midwives Council (UNMC). Opinion Unqualified", "\uf0b7 Included in the disclosed receivables of is an amount of UGX444.4Bn which arose out of a Court ruling in favour of Council but had not been realised by the time of reporting. \uf0b7 Although the Uganda Nurses and Midwives Council Act 1996 provides that the Registrar shall publish the names of all registered nurses in the Gazette after the 1st day of January and not later than the 31st day of March in each year, at the time of reporting in December 2022, the Council had not gazetted the names of persons."], ["26.", "Uganda Nurses and Midwives Council (UNMC).  2020/21 Opinion Unqualified", "\uf0b7 I noted that a material uncertainty existed regarding the continued operation of Uganda Nurses and Midwives Council in the foreseeable future. This state of affairs is supported with a letter from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers Ref: MSD/135/165/01 dated 19th April 2021 in which guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure. \uf0b7 I noted that during the year under review, management made the necessary adjustments to the opening reserves and receivables (1st July 2020) to recognize the unaccounted for advances of UGX 1,274,315,720 which formed a basis for qualification of opinion on the Council\u2019s financial statements for the Financial Year ending 30th June 2020."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 567, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "550", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 567, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Council sued RAM Engineering and Stanbic Bank in a fraudulent case worth UGX 444,400,000 and the case was ruled in favor of UNMC. In the court ruling dated 4th October 2021, a garnishee order for refund of UGX.444,400,000 was issued against the respondent and the bank jointly and, or severally. I further noted that costs of the application were awarded to Uganda Nurses and Midwives Council (the Applicant). During the year under review, management made the necessary adjustments to the financial statements in the form of a receivable of UGX 444,400,000 and further disclosed a contingent asset in the form of interest and costs of the application. By the end of the year under review, funds were yet to be recovered as per the court ruling. \uf0b7 On 3rd July 2020, management fixed a sum of UGX. 4,370,100,000 (UGX 4,000,000,000 and USD 100,000) with Standard Chartered Bank for 6 months with approval of the Governing Council vide resolution No. 11 under minute Ref: FC/16/26/06/2020 of the 7th full Council Virtual meeting held on 24th, 25th and 26th June 2020. Council earned interest income of UGX.163,429,767 that was credited on Standard Chartered Bank A/c No. 0102086768300 on 2nd January 2021. In addition, a sum of UGX 4.5bn was fixed on 21st June 2021 with the same bankers. I noted that the investment decisions were made without the guidance envisaged under a resource mobilization strategy. Furthermore, an investment register was not availed for audit verification.", null], ["27.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 I observed that whereas the Council\u2019s potential revenue from members was UGX.2,336,864,180, only UGX.2,094,087,170 was budgeted for leaving UGX.242,777,010 unbudgeted for. The Council has not established a mechanism to collect and update information in the register of members so as to have reliable data to inform the revenue budgeting process. \uf0b7 The Council collected Non \u2013 Tax Revenue of UGX.1,846,419,724 against a budget of UGX.2,094,087,170 leading to under collection of UGX.247,667,446. \uf0b7 Contrary to section 32(1) of the Medical and Dental Practitioners Act, 1998, that requires inspection/supervisory visits to be undertaken by the office of the Registrar at least once in every quarter of the year, I noted that inspection visits of health facilities were done once in the year and only 155 out of 1,523 health units were inspected. This can lead to complacency and compromise standards of health practitioners thus affecting the lives of patients."], ["28.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified 2020/21", "\uf0b7 I noted that the council has an approved staff establishment of 28 positions. However, only 16 positions (representing 57%) were filled leaving 12 positions (43%) vacant. Under the circumstances, the existing staff are exposed to a risk of job-related stress which could negatively affect service delivery. \uf0b7 Uganda Medical and Dental Practitioners council had four (4) motor vehicles. The council did not have a policy on Motor Vehicle Management to guide the usage of its fleet of four (4) vehicles so as to eliminate theft, losses, wastage and misuse. \uf0b7 None of the four (4) vehicles owned by the council was inspected during the year under review. Under the circumstances, there is a risk of unforeseen mechanical failures that would expose the users of such vehicles to road accidents. \uf0b7 I noted that the three (3) drivers employed by the Council had not undertaken additional training to obtain additional skills and were not subjected to annual medical examination to ascertain their fitness to drive."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 568, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Council sued RAM Engineering and Stanbic Bank in a fraudulent case worth UGX 444,400,000 and the case was ruled in favor of UNMC. In the court ruling dated 4th October 2021, a garnishee order for refund of UGX.444,400,000 was issued against the respondent and the bank jointly and, or severally. I further noted that costs of the application were awarded to Uganda Nurses and Midwives Council (the Applicant). During the year under review, management made the necessary adjustments to the financial statements in the form of a receivable of UGX 444,400,000 and further disclosed a contingent asset in the form of interest and costs of the application. By the end of the year under review, funds were yet to be recovered as per the court ruling. \uf0b7 On 3rd July 2020, management fixed a sum of UGX. 4,370,100,000 (UGX 4,000,000,000 and USD 100,000) with Standard Chartered Bank for 6 months with approval of the Governing Council vide resolution No. 11 under minute Ref: FC/16/26/06/2020 of the 7th full Council Virtual meeting held on 24th, 25th and 26th June 2020. Council earned interest income of UGX.163,429,767 that was credited on Standard Chartered Bank A/c No. 0102086768300 on 2nd January 2021. In addition, a sum of UGX 4.5bn was fixed on 21st June 2021 with the same bankers. I noted that the investment decisions were made without the guidance envisaged under a resource mobilization strategy. Furthermore, an investment register was not availed for audit verification.", null], ["27.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 I observed that whereas the Council\u2019s potential revenue from members was UGX.2,336,864,180, only UGX.2,094,087,170 was budgeted for leaving UGX.242,777,010 unbudgeted for. The Council has not established a mechanism to collect and update information in the register of members so as to have reliable data to inform the revenue budgeting process. \uf0b7 The Council collected Non \u2013 Tax Revenue of UGX.1,846,419,724 against a budget of UGX.2,094,087,170 leading to under collection of UGX.247,667,446. \uf0b7 Contrary to section 32(1) of the Medical and Dental Practitioners Act, 1998, that requires inspection/supervisory visits to be undertaken by the office of the Registrar at least once in every quarter of the year, I noted that inspection visits of health facilities were done once in the year and only 155 out of 1,523 health units were inspected. This can lead to complacency and compromise standards of health practitioners thus affecting the lives of patients."], ["28.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified 2020/21", "\uf0b7 I noted that the council has an approved staff establishment of 28 positions. However, only 16 positions (representing 57%) were filled leaving 12 positions (43%) vacant. Under the circumstances, the existing staff are exposed to a risk of job-related stress which could negatively affect service delivery. \uf0b7 Uganda Medical and Dental Practitioners council had four (4) motor vehicles. The council did not have a policy on Motor Vehicle Management to guide the usage of its fleet of four (4) vehicles so as to eliminate theft, losses, wastage and misuse. \uf0b7 None of the four (4) vehicles owned by the council was inspected during the year under review. Under the circumstances, there is a risk of unforeseen mechanical failures that would expose the users of such vehicles to road accidents. \uf0b7 I noted that the three (3) drivers employed by the Council had not undertaken additional training to obtain additional skills and were not subjected to annual medical examination to ascertain their fitness to drive."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 568, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "551", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 568, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that as part of Management\u2019s responsibilities for the Financial Statements outlined on Page 6 of the Financial Statements, the Accounting Officer stated that a material uncertainty existed regarding the continued operation of Uganda Medical and Dental Practitioners\u2019 Council in the foreseeable future. Management\u2019s judgement was informed by a letter Ref: MSD/135/165/01 dated 19th April 2021 from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers. In this letter, guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure.", null], ["29.", "The Rehabilitation and Expansion of Kayunga and Yumbe Hospitals Project (KAYUP) -BADEA No. 0761, OFID No. 1628P and SFD No. 6/620 \u2013 Ministry of Health Project. Opinion Unqualified", "\uf0b7 The total loan disbursements from the 3 external funding agencies amounted to USD 34.427Million by 30th June 2022 representing 93% of the approved loan of USD 37 million. The balance of USD 2.572 M had not been disbursed \uf0b7 By 30th June 2022, the project registered outstanding obligations of USD 1,615,332.06 due to delays in payment by the funders"], ["30.", "Uganda-Spain Debt Swap Project.  June 2021 Opinion Unqualified", "\uf0b7 Whereas the project had a closing cash balance of USD 1,355,619.94, I noted the existence of outstanding claims from Excel Construction Ltd worth USD 1,414,640 and M/S ISDEFE (consultant) of Euros 88,437.97. This state of affairs affects the implementation of planned project activities which ultimately leads to delayed service delivery. \uf0b7 There was a delay in the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38. This is despite the fact that the consultant so far has been paid EUROs 155,108 since December 2017. Delayed implementation of the project activities and disbursement of funds attracts commitment charges. In addition, these delays may result into cost overruns on the entire project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 569, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that as part of Management\u2019s responsibilities for the Financial Statements outlined on Page 6 of the Financial Statements, the Accounting Officer stated that a material uncertainty existed regarding the continued operation of Uganda Medical and Dental Practitioners\u2019 Council in the foreseeable future. Management\u2019s judgement was informed by a letter Ref: MSD/135/165/01 dated 19th April 2021 from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers. In this letter, guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure.", null], ["29.", "The Rehabilitation and Expansion of Kayunga and Yumbe Hospitals Project (KAYUP) -BADEA No. 0761, OFID No. 1628P and SFD No. 6/620 \u2013 Ministry of Health Project. Opinion Unqualified", "\uf0b7 The total loan disbursements from the 3 external funding agencies amounted to USD 34.427Million by 30th June 2022 representing 93% of the approved loan of USD 37 million. The balance of USD 2.572 M had not been disbursed \uf0b7 By 30th June 2022, the project registered outstanding obligations of USD 1,615,332.06 due to delays in payment by the funders"], ["30.", "Uganda-Spain Debt Swap Project.  June 2021 Opinion Unqualified", "\uf0b7 Whereas the project had a closing cash balance of USD 1,355,619.94, I noted the existence of outstanding claims from Excel Construction Ltd worth USD 1,414,640 and M/S ISDEFE (consultant) of Euros 88,437.97. This state of affairs affects the implementation of planned project activities which ultimately leads to delayed service delivery. \uf0b7 There was a delay in the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38. This is despite the fact that the consultant so far has been paid EUROs 155,108 since December 2017. Delayed implementation of the project activities and disbursement of funds attracts commitment charges. In addition, these delays may result into cost overruns on the entire project."], ["31.", "Butabika National Mental Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.18.77Bn, only UGX.18.02Bn was spent by the entity resulting in an unspent balance of UGX.0.762Bn representing an absorption level of 96%. As a result, I noted that out of the 20 quantified activities worth UGX.16.4Bn assessed; 18 activities representing 90% were fully implemented, 2 activities representing 10% were partially implemented. \uf0b7 I noted an encroachment of up to 11.30 hectares on the hospital land by over 2,000 families/households. In the circumstances, management is constrained in the effective delivery of the Hospital mandate. \uf0b7 I noted that a number of critical medical equipment had been faulty for quite a long time without repair and or replacement of their spare parts rendering them redundant. An X ray machine had broken down since January 2022 \uf0b7 UGX.55,427,002 had not yet been paid to pensioners by the year end hence the pensioners\u2019 livelihood is negatively affected. \uf0b7 Out of an approved staff structure of 531 positions, the Hospital has only 410 (77%) positions filled, leaving 121 (23%) positions vacant"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 569, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "552", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 569, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Although the Hospital has an official bed capacity of 550, I noted that the bed occupancy rate was 150% and that the Hospital was handling over 1,000 in-patients on a daily basis. \uf0b7 The entity has two Information technology systems, that is, the internally developed Medical Records Management System (MRMS) and the Health Management Information System (HMIS) which were not integrated and therefore not automatically sharing information with each other which leads to duplications and inefficiencies and affects service delivery. \uf0b7 143 IT equipment which had exceeded the recommended 3 year useful life and recommended for decommissioning by the Board of Survey were not disposed of.", null], ["32.", "Kawempe National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.13.168Bn, the Hospital spent UGX.13.030Bn resulting in unspent balance of UGX.0.139Bn representing an absorption level of 99%. The unspent funds were meant for payment of salary and furniture and fittings. \uf0b7 26 quantified activities worth UGX.11.557Bn were assessed and established that 23 activities representing 88% were fully implemented while 3 activities representing 12% were partially implemented. \uf0b7 Funds to the tune of UGX.47,111,540 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 payables of UGX.932,927,785, UGX.669,602,626 owed to UMEME Ltd have been outstanding for the last 3 financial years while UGX.263,325,159 owed to BHL Healthcare Ltd has existed for the last 2 financial years. \uf0b7 The Hospital did not pay gratuity worth UGX.167,487,795 to three (3) pensioners as by the close of the financial year. \uf0b7 Although the hospital had an established staffing level of 889 only 296(33%) positions were filled leading to an understaffing of 585 (67%). \uf0b7 Although the Hospital deployed two (2) information systems (Integrated Hospital Management Information System and Open Electronic Medical record system) they did not have any automated interface mechanisms to share information (integrated). This leads to duplication and inefficiency. \uf0b7 A review of the ICT governance structure of the entity revealed that there was no specific structure that steers and oversees ICT implementation and approved IT risk management framework/policy. Hospital contracted M/S Toyota Uganda Limited (CFAO Motors Uganda) to supply two double cabin Pickups at a contract sum of UGX.433,432,126. I however noted that although the entire contract amount was paid only one double cabin pickup had been delivered by the time of reporting, almost 6 months late."], ["33.", "Kiruddu National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.21.287Bn, only UGX.20.656Bn was spent by the entity resulting in an unspent balance of UGX.0.63Bn (representing an absorption level of 97.6%). As a result, of the 30 quantified activities worth UGX.20.7Bn assessed; 22 (73%) activities were fully implemented, 4 (13%) activities were partially implemented while 4 (13%) activities were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 570, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Although the Hospital has an official bed capacity of 550, I noted that the bed occupancy rate was 150% and that the Hospital was handling over 1,000 in-patients on a daily basis. \uf0b7 The entity has two Information technology systems, that is, the internally developed Medical Records Management System (MRMS) and the Health Management Information System (HMIS) which were not integrated and therefore not automatically sharing information with each other which leads to duplications and inefficiencies and affects service delivery. \uf0b7 143 IT equipment which had exceeded the recommended 3 year useful life and recommended for decommissioning by the Board of Survey were not disposed of.", null], ["32.", "Kawempe National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.13.168Bn, the Hospital spent UGX.13.030Bn resulting in unspent balance of UGX.0.139Bn representing an absorption level of 99%. The unspent funds were meant for payment of salary and furniture and fittings. \uf0b7 26 quantified activities worth UGX.11.557Bn were assessed and established that 23 activities representing 88% were fully implemented while 3 activities representing 12% were partially implemented. \uf0b7 Funds to the tune of UGX.47,111,540 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 payables of UGX.932,927,785, UGX.669,602,626 owed to UMEME Ltd have been outstanding for the last 3 financial years while UGX.263,325,159 owed to BHL Healthcare Ltd has existed for the last 2 financial years. \uf0b7 The Hospital did not pay gratuity worth UGX.167,487,795 to three (3) pensioners as by the close of the financial year. \uf0b7 Although the hospital had an established staffing level of 889 only 296(33%) positions were filled leading to an understaffing of 585 (67%). \uf0b7 Although the Hospital deployed two (2) information systems (Integrated Hospital Management Information System and Open Electronic Medical record system) they did not have any automated interface mechanisms to share information (integrated). This leads to duplication and inefficiency. \uf0b7 A review of the ICT governance structure of the entity revealed that there was no specific structure that steers and oversees ICT implementation and approved IT risk management framework/policy. Hospital contracted M/S Toyota Uganda Limited (CFAO Motors Uganda) to supply two double cabin Pickups at a contract sum of UGX.433,432,126. I however noted that although the entire contract amount was paid only one double cabin pickup had been delivered by the time of reporting, almost 6 months late."], ["33.", "Kiruddu National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.21.287Bn, only UGX.20.656Bn was spent by the entity resulting in an unspent balance of UGX.0.63Bn (representing an absorption level of 97.6%). As a result, of the 30 quantified activities worth UGX.20.7Bn assessed; 22 (73%) activities were fully implemented, 4 (13%) activities were partially implemented while 4 (13%) activities were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 570, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "The  \n553", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 570, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 I observed that Plot 3927 Block 273 and plot 1774 block 255 at Kiruddu-Makindye in Kampala District where the Hospital premises and treatment plant has land titles registered in the names of Kampala Capital City Authority but not in the Hospital name which may result into encroachment, disputes and loss of public land. \uf0b7 Included in reported payables balance of UGX.458,284,964. is a long-outstanding obligation of UGX.94,372,000. in respect of special meals served in FY 2019/20. I observed that management did not budget for the settlement of domestic arrears during the year under review. The Hospital is at risk of litigation and eventual payment of fines which may result into a financial loss. \uf0b7 Out of 830 approved positions; only 293 (35%) posts were filled, leaving 537 (65%) positions vacant. Included in the 537 vacant positions are critical positions such as Director surgical services, 36 consultants and 20 senior consultants. \uf0b7 I observed that a total of three (3) IT systems were not being optimally utilized by the entity and the Integrated Hospital Management System (IHMS) running in the Hospital is not owned by the entity. In addition, the Hospital\u2019s IHMS is not integrated or automatically sharing information with other systems. This leads to redundancies, duplications and inefficiencies. \uf0b7 A review of drugs supply chain management revealed that on several occasions there were drug stock outs which left Kiruddu NRH without several essential, vital and necessary drugs. Drugs stock outs are potentially dangerous to the lives of patients."], ["34.", "National Drug Authority. Opinion Unqualified", "\uf0b7 Out of the total expenditure budget of UGX.104.8bn, only UGX.85.7bn was spent by the entity resulting in an unspent balance of UGX.19.1bn representing an absorption level of 82%. \uf0b7 I assessed the implementation of a sample of forty three (43) activities with a total of one hundred twenty four (124) targets worth UGX.73.9Bn and noted that twenty three (23) activities with fifty one (51) targets and expenditure worth UGX.43.7Bn were fully implemented, twenty (20) activities with seventy three (73) targets worth UGX.30.2Bn were partially implemented. Out of the seventy three (73) targets, the entity fully achieved forty (40) targets; thirty two (32) targets were partially achieved, while one (1) target was not achieved. \uf0b7 The Authority had long outstanding receivables from Ministry of Health and tenants to the tune of UGX.43,210,405,917 and UGX.131,298,624 respectively. Receivables represent idle assets which deny the entity availability of funds for prompt service delivery. \uf0b7 I note that out of the four (4) pieces of land measuring approximately 2.537 hectares held, one (1) piece of land located on Block 423, plot 13 in Busiro County (measuring approximately 1.619 hectares) had encumbrances in the form of encroachment by the local population. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 I noted that NDA has four (4) IT systems which were neither integrated nor automatically sharing information amongst each other and with other government systems."], ["35.", "Uganda Covid-19 Response and  Emergency Preparedness  Project (UCREPP)", "\uf0b7 The project with a funding of USD. 12.5M has a completion date of 31st December 2022. I established that the Project managed to achieve, on average, only 10% of what it had planned to do during the period under review implying non- achievement of 90% of the approved budget and work plan."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 571, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 I observed that Plot 3927 Block 273 and plot 1774 block 255 at Kiruddu-Makindye in Kampala District where the Hospital premises and treatment plant has land titles registered in the names of Kampala Capital City Authority but not in the Hospital name which may result into encroachment, disputes and loss of public land. \uf0b7 Included in reported payables balance of UGX.458,284,964. is a long-outstanding obligation of UGX.94,372,000. in respect of special meals served in FY 2019/20. I observed that management did not budget for the settlement of domestic arrears during the year under review. The Hospital is at risk of litigation and eventual payment of fines which may result into a financial loss. \uf0b7 Out of 830 approved positions; only 293 (35%) posts were filled, leaving 537 (65%) positions vacant. Included in the 537 vacant positions are critical positions such as Director surgical services, 36 consultants and 20 senior consultants. \uf0b7 I observed that a total of three (3) IT systems were not being optimally utilized by the entity and the Integrated Hospital Management System (IHMS) running in the Hospital is not owned by the entity. In addition, the Hospital\u2019s IHMS is not integrated or automatically sharing information with other systems. This leads to redundancies, duplications and inefficiencies. \uf0b7 A review of drugs supply chain management revealed that on several occasions there were drug stock outs which left Kiruddu NRH without several essential, vital and necessary drugs. Drugs stock outs are potentially dangerous to the lives of patients."], ["34.", "National Drug Authority. Opinion Unqualified", "\uf0b7 Out of the total expenditure budget of UGX.104.8bn, only UGX.85.7bn was spent by the entity resulting in an unspent balance of UGX.19.1bn representing an absorption level of 82%. \uf0b7 I assessed the implementation of a sample of forty three (43) activities with a total of one hundred twenty four (124) targets worth UGX.73.9Bn and noted that twenty three (23) activities with fifty one (51) targets and expenditure worth UGX.43.7Bn were fully implemented, twenty (20) activities with seventy three (73) targets worth UGX.30.2Bn were partially implemented. Out of the seventy three (73) targets, the entity fully achieved forty (40) targets; thirty two (32) targets were partially achieved, while one (1) target was not achieved. \uf0b7 The Authority had long outstanding receivables from Ministry of Health and tenants to the tune of UGX.43,210,405,917 and UGX.131,298,624 respectively. Receivables represent idle assets which deny the entity availability of funds for prompt service delivery. \uf0b7 I note that out of the four (4) pieces of land measuring approximately 2.537 hectares held, one (1) piece of land located on Block 423, plot 13 in Busiro County (measuring approximately 1.619 hectares) had encumbrances in the form of encroachment by the local population. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 I noted that NDA has four (4) IT systems which were neither integrated nor automatically sharing information amongst each other and with other government systems."], ["35.", "Uganda Covid-19 Response and  Emergency Preparedness  Project (UCREPP)", "\uf0b7 The project with a funding of USD. 12.5M has a completion date of 31st December 2022. I established that the Project managed to achieve, on average, only 10% of what it had planned to do during the period under review implying non- achievement of 90% of the approved budget and work plan."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 571, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "554", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 571, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 During the period, UGX. 258,159,000 was disbursed to two hospitals, however only UGX. 210,593,083 had been utilized leaving a balance of UGX. 47,565,917 not utilized."], ["36.", "Uganda National Health Research Organization. Opinion Unqualified", "\uf0b7 Management did not appraise their staffs for the year under review. \uf0b7 Although the Organization\u2019s employees are entitled to benefits such as membership to the provident fund scheme, staff insurance and annual leave, management did not pay any of the benefits during the year under review."], ["37.", "Uganda Blood Transfusion Services (UBTS). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.19.3Bn, only UGX.18.83Bn was spent by the entity resulting in an unspent balance of UGX.0469Bn (representing an absorption level of 98%). As a result, of the (27) activities worth UGX.17.742Bn assessed; 25 activities representing 92% were fully implemented, 1 activity representing 4% was partially implemented while 2 activities representing 8% were not implemented at all. The unimplemented activities related to non-payment of employee costs and domestic Arrears \uf0b7 Two (2) regional office buildings of UBTS in Mbale and Fort portal were constructed within the regional hospitals land without land titles or signed memoranda of understanding. In the circumstances, UBTS could lose infrastructural investments in case of future disagreements. \uf0b7 Plot 2F on Nakasero Hill Road which houses the Headquarters of UBTS was encroached upon by a Hotel by way of a wall fence covering a total area of 0.079ha. \uf0b7 UGX 955,195,790 was reported as payables of which UGX.624,097,536 was accrued during the year. The payables arose from over commitment beyond the approved estimates as appropriated by Parliament for the financial year. \uf0b7 Out of 424 approved staff positions only 286 (67%) posts were filled, leaving 138 (33%) positions vacant. \uf0b7 I noted that whereas a contractor for the remodelling and expansion of a store at Nakasero prepared and submitted building plans to UBTS, there was no evidence that these plans had been submitted to KCCA and subsequently approved. Implementation of unapproved building plans poses a risk of financial loss in the event that the responsible Authority (Metropolitan Authority/KCCA) refused to approve the plans and directed the demolition of the works already done. \uf0b7 Records of 313,975 units of blood collected and recorded on the Blood Safety Information system indicated that 252,178 units of blood were dispatched to 488 health units. However, there was no record of blood received and issued by health Units on the District Health Information System (DHIS2) to enable verification of data entered in the DHIS2. Tracing of blood to the \u2018last mile\u2019 or user becomes difficult and renders the accountability cycle for the blood units incomplete."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 572, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 During the period, UGX. 258,159,000 was disbursed to two hospitals, however only UGX. 210,593,083 had been utilized leaving a balance of UGX. 47,565,917 not utilized."], ["36.", "Uganda National Health Research Organization. Opinion Unqualified", "\uf0b7 Management did not appraise their staffs for the year under review. \uf0b7 Although the Organization\u2019s employees are entitled to benefits such as membership to the provident fund scheme, staff insurance and annual leave, management did not pay any of the benefits during the year under review."], ["37.", "Uganda Blood Transfusion Services (UBTS). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.19.3Bn, only UGX.18.83Bn was spent by the entity resulting in an unspent balance of UGX.0469Bn (representing an absorption level of 98%). As a result, of the (27) activities worth UGX.17.742Bn assessed; 25 activities representing 92% were fully implemented, 1 activity representing 4% was partially implemented while 2 activities representing 8% were not implemented at all. The unimplemented activities related to non-payment of employee costs and domestic Arrears \uf0b7 Two (2) regional office buildings of UBTS in Mbale and Fort portal were constructed within the regional hospitals land without land titles or signed memoranda of understanding. In the circumstances, UBTS could lose infrastructural investments in case of future disagreements. \uf0b7 Plot 2F on Nakasero Hill Road which houses the Headquarters of UBTS was encroached upon by a Hotel by way of a wall fence covering a total area of 0.079ha. \uf0b7 UGX 955,195,790 was reported as payables of which UGX.624,097,536 was accrued during the year. The payables arose from over commitment beyond the approved estimates as appropriated by Parliament for the financial year. \uf0b7 Out of 424 approved staff positions only 286 (67%) posts were filled, leaving 138 (33%) positions vacant. \uf0b7 I noted that whereas a contractor for the remodelling and expansion of a store at Nakasero prepared and submitted building plans to UBTS, there was no evidence that these plans had been submitted to KCCA and subsequently approved. Implementation of unapproved building plans poses a risk of financial loss in the event that the responsible Authority (Metropolitan Authority/KCCA) refused to approve the plans and directed the demolition of the works already done. \uf0b7 Records of 313,975 units of blood collected and recorded on the Blood Safety Information system indicated that 252,178 units of blood were dispatched to 488 health units. However, there was no record of blood received and issued by health Units on the District Health Information System (DHIS2) to enable verification of data entered in the DHIS2. Tracing of blood to the \u2018last mile\u2019 or user becomes difficult and renders the accountability cycle for the blood units incomplete."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 572, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "555", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 572, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["38.", "Uganda Virus Research Institute. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.15.939Bn, UGX.15.536Bn was warranted resulting in a shortfall of UGX.0.403Bn (representing 2.53% of the approved budget). The activities that were affected by the budget cuts included travel abroad (UGX.0.156Bn), validation of pensioners (UGX.0.012Bn) and workshops (UGX.0.235Bn). \uf0b7 Out of the total warrants for the financial year of UGX.15.536 Bn, only UGX.15.323Bn was spent by the entity resulting in an unutilized warrant of UGX.0.213Bn (representing an absorption level of 98.6%). As a result, I noted that of the thirty-one (31) quantified activities worth UGX.14.51Bn assessed; twenty-nine (29) activities (representing 87%) were fully implemented and two (2) activities (representing 13%) were partially implemented. \uf0b7 The Institute did not have land titles for the four (4) pieces of Land under its use. I further established that apart from Kamwanyi land measuring about 1.416 hectares and the UVRI Headquarters land measuring about 29.137 hectares, management was not certain of the size of the land in Arua and at Zika Forest. Lack of Land titles could result into encroachment, disputes and loss of public land. \uf0b7 The reported payables of UGX.202,811,084 relating to property tax that the Institute owes Entebbe Municipal Council have been outstanding since FY 2010/11. Under the circumstances, the entity runs a risk of litigation that could result in a financial loss in the form of penalties. \uf0b7 Contrary to PPDA Regulations, contract managers did not submit monthly reports to the Accounting Officer on the progress of contracts worth GBP.7,938.63; USD.33,473.07 and UGX.3,280,937,286. Failure to monitor the progress of contracts increases the risk of poor contract performance as gaps are not identified early for remedial action."], ["39.", "National Medical Stores. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.56.38Bn, NMS realized only UGX.45.086Bn representing a performance of 80% of the target and a shortfall of UGX.11.265Bn. \uf0b7 According to the GOU approved budget, NMS was supposed to receive UGX 600.314Bn out of which UGX.589.056Bn was warrantied resulting in a shortfall of GoU funding of UGX.11.258Bn. Essential drugs could thus not be procured. \uf0b7 The value of Non-Viable Stock rose from UGX.5,161,429,000 (FY 2020/21) to UGX.13,418,720,000 composed of expired and unused drugs, gloves and other items resulting into increases the costs involved in destruction and denial of essential drugs to the population. \uf0b7 Management reported a provision for doubtful debts to the tune of UGX.25,891,381,000 composed of debts that appear irrecoverable but efforts to have MoFPED approve the write-off have not been successful. \uf0b7 Management presented the status of twelve (12) court cases for and against NMS as part of the contigent liabilities. However, three (3) of the court cases stretch to over 10 years (from 2008) without any ruling by the Courts of Law. \uf0b7 The ERP system (NMS+) which is used to undertake the roles of warehousing, finance, procurement, audit and fleet management was not integrated nor automatically sharing information with other government systems such as IFMS, Human Capital Management and e-Government procurement. This leads to duplications and inefficiencies."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 573, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["38.", "Uganda Virus Research Institute. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.15.939Bn, UGX.15.536Bn was warranted resulting in a shortfall of UGX.0.403Bn (representing 2.53% of the approved budget). The activities that were affected by the budget cuts included travel abroad (UGX.0.156Bn), validation of pensioners (UGX.0.012Bn) and workshops (UGX.0.235Bn). \uf0b7 Out of the total warrants for the financial year of UGX.15.536 Bn, only UGX.15.323Bn was spent by the entity resulting in an unutilized warrant of UGX.0.213Bn (representing an absorption level of 98.6%). As a result, I noted that of the thirty-one (31) quantified activities worth UGX.14.51Bn assessed; twenty-nine (29) activities (representing 87%) were fully implemented and two (2) activities (representing 13%) were partially implemented. \uf0b7 The Institute did not have land titles for the four (4) pieces of Land under its use. I further established that apart from Kamwanyi land measuring about 1.416 hectares and the UVRI Headquarters land measuring about 29.137 hectares, management was not certain of the size of the land in Arua and at Zika Forest. Lack of Land titles could result into encroachment, disputes and loss of public land. \uf0b7 The reported payables of UGX.202,811,084 relating to property tax that the Institute owes Entebbe Municipal Council have been outstanding since FY 2010/11. Under the circumstances, the entity runs a risk of litigation that could result in a financial loss in the form of penalties. \uf0b7 Contrary to PPDA Regulations, contract managers did not submit monthly reports to the Accounting Officer on the progress of contracts worth GBP.7,938.63; USD.33,473.07 and UGX.3,280,937,286. Failure to monitor the progress of contracts increases the risk of poor contract performance as gaps are not identified early for remedial action."], ["39.", "National Medical Stores. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.56.38Bn, NMS realized only UGX.45.086Bn representing a performance of 80% of the target and a shortfall of UGX.11.265Bn. \uf0b7 According to the GOU approved budget, NMS was supposed to receive UGX 600.314Bn out of which UGX.589.056Bn was warrantied resulting in a shortfall of GoU funding of UGX.11.258Bn. Essential drugs could thus not be procured. \uf0b7 The value of Non-Viable Stock rose from UGX.5,161,429,000 (FY 2020/21) to UGX.13,418,720,000 composed of expired and unused drugs, gloves and other items resulting into increases the costs involved in destruction and denial of essential drugs to the population. \uf0b7 Management reported a provision for doubtful debts to the tune of UGX.25,891,381,000 composed of debts that appear irrecoverable but efforts to have MoFPED approve the write-off have not been successful. \uf0b7 Management presented the status of twelve (12) court cases for and against NMS as part of the contigent liabilities. However, three (3) of the court cases stretch to over 10 years (from 2008) without any ruling by the Courts of Law. \uf0b7 The ERP system (NMS+) which is used to undertake the roles of warehousing, finance, procurement, audit and fleet management was not integrated nor automatically sharing information with other government systems such as IFMS, Human Capital Management and e-Government procurement. This leads to duplications and inefficiencies."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 573, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "556", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 573, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Three IT systems i.e. MACS, SAGE and NAVISION were not being used at the time of audit but had not yet been decommissioned. There is need for management to ensure data integrity and completeness during decommissioning.", null], ["40.", "Uganda Heart Institute. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.6Bn, the Institute realized UGX.6.485Bn representing a performance of 108% of the target hence the need for the Institute to review its revenue targets. \uf0b7 Out of the total warrants for the financial year of UGX.29.216Bn, only UGX.28.873Bn was spent by the entity resulting in an unspent balance of UGX.0.343Bn (representing an absorption level of 98.8%). As a result, I noted that of the 37 quantified activities worth UGX.14.365Bn assessed; 18 activities (49%) were fully implemented, 18 activities (49%) were partially implemented while 1(one) activity remained unimplemented. \uf0b7 I observed that land measuring 4.0470 hectares owned by the entity in Naguru had been encroached upon. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 UGX.2,429,618,348 was assessed by URA as outstanding tax obligation (PAYE) arising from wrong deduction of taxes from professional allowances at 6% instead of 30% as per sec 19 (1) a of the Income Tax Act. Management has started implementing the tax rates but it has resulted into low morale with some professional employees leaving the Institute which may in the long run affect its ability to effectively deliver on its mandate. \uf0b7 I noted that UHI has a Hospital Management Information System (HMIS) for patient management and other ancillary services in the OPD, Theatre, Cath Lab, IPD, Lab and other ancillary services. Despite the fact that the system is meant to share information to aid the smooth running of the entity, the system operates in isolation of other systems such as IFMIS and Human Capital Management (HCM) system of Ministry of Public Service. This leads to duplications and inefficiencies \uf0b7 I observed that there were no factory trainings conducted for users and engineers (technicians) for some of the equipment procured by the Institute which makes the equipment susceptible to breakdown and prolonged down time. \uf0b7 I noted that some vital medical equipment was inadequate according to the bio-medical department analysis and recommendation, while others were due for replacement. This compromises the level of service to patients \uf0b7 Out of the 10 (ten) items selected as tracer Essential Medicines at the Institute, three (3) experienced stock-outs ranging from 40 to 45 days. In addition, the Institute had some expired medicine which had no designated holding area; and were kept together with medicines still under use. This poses a high risk to the patients."], ["41.", "Mulago Specialized Women & Neonatal Hospital. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.25.88Bn, UGX.25.34Bn was warranted resulting in a shortfall of UGX.0.54Bn representing 2.1% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX.25.34Bn, only UGX.24.96Bn was spent by the entity resulting in an unspent balance of UGX.0.38Bn representing an absorption level of 98.5%. As a result, of the six (6) quantified activities worth UGX.4.59Bn assessed; five (5) activities (representing 83%) were fully implemented and one (1) activity was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 574, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Three IT systems i.e. MACS, SAGE and NAVISION were not being used at the time of audit but had not yet been decommissioned. There is need for management to ensure data integrity and completeness during decommissioning.", null], ["40.", "Uganda Heart Institute. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.6Bn, the Institute realized UGX.6.485Bn representing a performance of 108% of the target hence the need for the Institute to review its revenue targets. \uf0b7 Out of the total warrants for the financial year of UGX.29.216Bn, only UGX.28.873Bn was spent by the entity resulting in an unspent balance of UGX.0.343Bn (representing an absorption level of 98.8%). As a result, I noted that of the 37 quantified activities worth UGX.14.365Bn assessed; 18 activities (49%) were fully implemented, 18 activities (49%) were partially implemented while 1(one) activity remained unimplemented. \uf0b7 I observed that land measuring 4.0470 hectares owned by the entity in Naguru had been encroached upon. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 UGX.2,429,618,348 was assessed by URA as outstanding tax obligation (PAYE) arising from wrong deduction of taxes from professional allowances at 6% instead of 30% as per sec 19 (1) a of the Income Tax Act. Management has started implementing the tax rates but it has resulted into low morale with some professional employees leaving the Institute which may in the long run affect its ability to effectively deliver on its mandate. \uf0b7 I noted that UHI has a Hospital Management Information System (HMIS) for patient management and other ancillary services in the OPD, Theatre, Cath Lab, IPD, Lab and other ancillary services. Despite the fact that the system is meant to share information to aid the smooth running of the entity, the system operates in isolation of other systems such as IFMIS and Human Capital Management (HCM) system of Ministry of Public Service. This leads to duplications and inefficiencies \uf0b7 I observed that there were no factory trainings conducted for users and engineers (technicians) for some of the equipment procured by the Institute which makes the equipment susceptible to breakdown and prolonged down time. \uf0b7 I noted that some vital medical equipment was inadequate according to the bio-medical department analysis and recommendation, while others were due for replacement. This compromises the level of service to patients \uf0b7 Out of the 10 (ten) items selected as tracer Essential Medicines at the Institute, three (3) experienced stock-outs ranging from 40 to 45 days. In addition, the Institute had some expired medicine which had no designated holding area; and were kept together with medicines still under use. This poses a high risk to the patients."], ["41.", "Mulago Specialized Women & Neonatal Hospital. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.25.88Bn, UGX.25.34Bn was warranted resulting in a shortfall of UGX.0.54Bn representing 2.1% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX.25.34Bn, only UGX.24.96Bn was spent by the entity resulting in an unspent balance of UGX.0.38Bn representing an absorption level of 98.5%. As a result, of the six (6) quantified activities worth UGX.4.59Bn assessed; five (5) activities (representing 83%) were fully implemented and one (1) activity was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 574, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "557", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 574, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 UGX.785,971,835 that was deducted from staff salaries in respect of PAYE was not remitted to Uganda Revenue Law contrary to the Income Tax Act. \uf0b7 Out of the total receipts for pension for the financial year of UGX.11,059,648,812; UGX.11,009,275,358 was spent by the entity resulting in an unspent balance of UGX.50,373,454. Non-payment of pension leads to accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 UGX.57,495,264 was deducted from staff salaries in respect of Local Service Tax (LST) but was not remitted to the respective local governments. \uf0b7 The Hospital had four (4) systems (HMIS, RX solution, IPPS and IFMS) which were not integrated or not automatically sharing information with other systems. \uf0b7 Seventy-one (71) IT equipment that had exceeded the recommended useful life and recommended for decommissioning by the board of survey had not been disposed of. \uf0b7 Splitting of procurements was observed during the procurement of oxygen analyser, paramagnetic analysis TCP/IT module, condensate drain system-900, non-return valves, cylinders, trolleys and head bars and medical gas plant contrary to Section 58 (d) of the Procurement and Disposal of Public Assets Act, 2003. I also observed that direct procurement was used without justification. \uf0b7 I observed that the fridges that store cold chain medicines are housed in a non-ventilated room thereby retaining the heat emitted from them which could damage the medicine and shorten the life span of the fridges.", null], ["42.", "Mulago National Referral Hospital. Opinion Qualified", "\uf0b7 Domestic arrears to the tune of UGX.1,384,692,974 paid during the year were recognized as part of the Statement of Financial Performance instead of the Statement of Appropriation Account contrary to the Financial Reporting Guide 2018. In addition, the amount was not disclosed in prior periods implying that they were not verified and reconciled with the balances on the database maintained by the Accountant General\u2019s Office. \uf0b7 Records for expenditure worth UGX.1,041,373,039 were missing on file at the time of audit.  \uf0b7 Pension and Gratuity worth UGX.387,436,568 was not paid to fifteen (15) pensioners and retirees. \uf0b7 Out of the total warrants of UGX.74.580bn received during the financial year, the entity submitted invoices totalling UGX.72.183Bn resulting in un-utilized warrants of UGX.2.394Bn representing an absorption level of 96.8%. Recruitments of staff were thus not undertaken as funds were released late in May 2022. \uf0b7 I assessed the implementation of a sample of eight (8) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.50.683bn and noted that seven (7) outputs with thirteen (13) activities and expenditure worth UGX.45.883bn were fully implemented while One (1) output with one (1) activity worth 4.8bn was partially implemented. \uf0b7 Funds to the tune of UGX.1,177,688,181 were diverted from the activities on 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, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 575, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 UGX.785,971,835 that was deducted from staff salaries in respect of PAYE was not remitted to Uganda Revenue Law contrary to the Income Tax Act. \uf0b7 Out of the total receipts for pension for the financial year of UGX.11,059,648,812; UGX.11,009,275,358 was spent by the entity resulting in an unspent balance of UGX.50,373,454. Non-payment of pension leads to accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 UGX.57,495,264 was deducted from staff salaries in respect of Local Service Tax (LST) but was not remitted to the respective local governments. \uf0b7 The Hospital had four (4) systems (HMIS, RX solution, IPPS and IFMS) which were not integrated or not automatically sharing information with other systems. \uf0b7 Seventy-one (71) IT equipment that had exceeded the recommended useful life and recommended for decommissioning by the board of survey had not been disposed of. \uf0b7 Splitting of procurements was observed during the procurement of oxygen analyser, paramagnetic analysis TCP/IT module, condensate drain system-900, non-return valves, cylinders, trolleys and head bars and medical gas plant contrary to Section 58 (d) of the Procurement and Disposal of Public Assets Act, 2003. I also observed that direct procurement was used without justification. \uf0b7 I observed that the fridges that store cold chain medicines are housed in a non-ventilated room thereby retaining the heat emitted from them which could damage the medicine and shorten the life span of the fridges.", null], ["42.", "Mulago National Referral Hospital. Opinion Qualified", "\uf0b7 Domestic arrears to the tune of UGX.1,384,692,974 paid during the year were recognized as part of the Statement of Financial Performance instead of the Statement of Appropriation Account contrary to the Financial Reporting Guide 2018. In addition, the amount was not disclosed in prior periods implying that they were not verified and reconciled with the balances on the database maintained by the Accountant General\u2019s Office. \uf0b7 Records for expenditure worth UGX.1,041,373,039 were missing on file at the time of audit.  \uf0b7 Pension and Gratuity worth UGX.387,436,568 was not paid to fifteen (15) pensioners and retirees. \uf0b7 Out of the total warrants of UGX.74.580bn received during the financial year, the entity submitted invoices totalling UGX.72.183Bn resulting in un-utilized warrants of UGX.2.394Bn representing an absorption level of 96.8%. Recruitments of staff were thus not undertaken as funds were released late in May 2022. \uf0b7 I assessed the implementation of a sample of eight (8) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.50.683bn and noted that seven (7) outputs with thirteen (13) activities and expenditure worth UGX.45.883bn were fully implemented while One (1) output with one (1) activity worth 4.8bn was partially implemented. \uf0b7 Funds to the tune of UGX.1,177,688,181 were diverted from the activities on 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, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 575, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "558", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 575, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity had 27 pieces of land measuring approximately 75 hectares at the reporting date. However, management did not avail documentation to confirm the size, date and cost of acquisition, ownership and the location of the land. Similarly, the Hospital did not have Land titles for 22 pieces of land whose size the hospital could not ascertain. \uf0b7 Six (6) pieces of land whose hectares and value could not be established due to management\u2019s inability to avail the information had encumbrances in the form of caveats, court injunctions and encroachment. Similarly, some entities on the land had obtained title deeds without the consent/approval of the Hospital. \uf0b7 For a sample of 463 key medical equipment in the Hospital, I noted that 46 were non-functional, 4 semi-functional and 413 are functional. \uf0b7 In 2019, the Ministry of Health installed RX Solution, an electronic pharmaceutical management system in the stores with the objective of automatically submitting data to the MoH PIP system for stock status reporting. However, although the RX solutions had been installed on the Hospital computers in the store it was not being used by the stores staff. \uf0b7 Hospital has six (6) systems which were not integrated and not automatically sharing information with other systems. As such, information sharing was purely manual despite being explicitly provided for in the respective system requirements. \uf0b7 Direct procurements worth UGX.571,826,881 were undertaken by the Hospital without justification while a total of UGX.777,307,880 procurements were irregularly undertaken during the year.", null], ["43.", "Allied Health Professionals Council (AHPC). Opinion Unqualified", "\uf0b7 Out of the availed funds of UGX.4,487,551,000 during the financial year, UGX.4,197,663,000 was spent resulting into an unspent balance of UGX.289,888,000 representing absorption level of 93.5%. \uf0b7 Out of twenty (20) activities worth UGX 0.514Bn assessed, six (6) outputs with six (6) activities and expenditure worth UGX.0.298Bn were fully implemented, five (5) outputs with five (5) activities worth UGX.0.216Bn were partially implemented while nine (9) outputs with nine (9) activities could not be assessed because they were not reported on in the annual performance report of the entity. \uf0b7 UGX.30,425,166 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Council reported land and building in the financial statements originally acquired at UGX.609,000,000. Whereas buildings were revalued to UGX.750,000,000 in 2022, the value of land remained at historical cost of UGX.370,881,000 implying that the land value disclosed in the financial statements was misstated. \uf0b7 Receivables of UGX.601,300,000 in respect of fees due from registered and licensed clinics & Laboratories Private Practice have been outstanding for more than one financial year. \uf0b7 AHPC has two donated IT systems whose cost could not be ascertained and had no clearance from NITA-U. The two systems were also not interfaced."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 576, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The entity had 27 pieces of land measuring approximately 75 hectares at the reporting date. However, management did not avail documentation to confirm the size, date and cost of acquisition, ownership and the location of the land. Similarly, the Hospital did not have Land titles for 22 pieces of land whose size the hospital could not ascertain. \uf0b7 Six (6) pieces of land whose hectares and value could not be established due to management\u2019s inability to avail the information had encumbrances in the form of caveats, court injunctions and encroachment. Similarly, some entities on the land had obtained title deeds without the consent/approval of the Hospital. \uf0b7 For a sample of 463 key medical equipment in the Hospital, I noted that 46 were non-functional, 4 semi-functional and 413 are functional. \uf0b7 In 2019, the Ministry of Health installed RX Solution, an electronic pharmaceutical management system in the stores with the objective of automatically submitting data to the MoH PIP system for stock status reporting. However, although the RX solutions had been installed on the Hospital computers in the store it was not being used by the stores staff. \uf0b7 Hospital has six (6) systems which were not integrated and not automatically sharing information with other systems. As such, information sharing was purely manual despite being explicitly provided for in the respective system requirements. \uf0b7 Direct procurements worth UGX.571,826,881 were undertaken by the Hospital without justification while a total of UGX.777,307,880 procurements were irregularly undertaken during the year.", null], ["43.", "Allied Health Professionals Council (AHPC). Opinion Unqualified", "\uf0b7 Out of the availed funds of UGX.4,487,551,000 during the financial year, UGX.4,197,663,000 was spent resulting into an unspent balance of UGX.289,888,000 representing absorption level of 93.5%. \uf0b7 Out of twenty (20) activities worth UGX 0.514Bn assessed, six (6) outputs with six (6) activities and expenditure worth UGX.0.298Bn were fully implemented, five (5) outputs with five (5) activities worth UGX.0.216Bn were partially implemented while nine (9) outputs with nine (9) activities could not be assessed because they were not reported on in the annual performance report of the entity. \uf0b7 UGX.30,425,166 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Council reported land and building in the financial statements originally acquired at UGX.609,000,000. Whereas buildings were revalued to UGX.750,000,000 in 2022, the value of land remained at historical cost of UGX.370,881,000 implying that the land value disclosed in the financial statements was misstated. \uf0b7 Receivables of UGX.601,300,000 in respect of fees due from registered and licensed clinics & Laboratories Private Practice have been outstanding for more than one financial year. \uf0b7 AHPC has two donated IT systems whose cost could not be ascertained and had no clearance from NITA-U. The two systems were also not interfaced."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 576, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "559", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 576, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["44.", "Health Service Commission. 2021/22 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year UGX.8.088Bn, the Commission spent UGX.7.744Bn resulting in unutilized warrants of UGX.0.343Bn (representing an absorption level of 95.75%). As a result, I noted that out of the 19 quantified activities worth UGX.7.309Bn assessed; 7 activities representing 37% were fully implemented while 12 activities representing 63% were partially implemented. \uf0b7 On 31st March 2015, Butabika Hospital Management Board permitted the Commission together with four (4) other government entities to utilise three acres of Butabika Hospital land on a lease to construct office premises. However, by close of the year under review, no action had been taken by the Commission despite its current substantial annual rent expenses of UGX.680,000,000. \uf0b7 I noted that although the Board of Survey recommended twenty-seven (27) IT equipment valued at UGX.63,300,000 for decommissioning in the financial year 2021/22, no disposals had been made. \uf0b7 Out of 79 positions only 52 are filled leaving 27 positions vacant."], ["45.", "Uganda AIDS Commission. Opinion Unqualified", "\uf0b7 According to the revised approved budget, the entity was supposed to receive UGX.14.736Bn however UGX.14.551BN was warranted resulting into a revenue shortfall of UGX. 0.185Bn.  \uf0b7 The Commission received off-budget financing to a tune of UGX. 939,268,646 which was not declared to Treasury and therefore not appropriated by Parliament  \uf0b7 Although UAC did not budget to collect NTR during the year under review UGX.40,180,000 was collected as NTR.  \uf0b7 I reviewed the implementation of nine (9) outputs that were fully quantified with a total of forty-four (44) activities worth UGX.14.55Bn and noted that the reported performance at activity level was not aligned with the planned performance. As a result, it was difficult to assess the level of implementation of the planned out puts.  \uf0b7 UGX.13,347,458 was irregularly diverted from workshops and seminars code and spent on staff lunch without seeking and obtaining the necessary approvals.  \uf0b7 The entity had reported payables of UGX.76,162,182 which have been accumulating since July 2005."], ["46.", "Ministry of Health. Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations \uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 577, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["44.", "Health Service Commission. 2021/22 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year UGX.8.088Bn, the Commission spent UGX.7.744Bn resulting in unutilized warrants of UGX.0.343Bn (representing an absorption level of 95.75%). As a result, I noted that out of the 19 quantified activities worth UGX.7.309Bn assessed; 7 activities representing 37% were fully implemented while 12 activities representing 63% were partially implemented. \uf0b7 On 31st March 2015, Butabika Hospital Management Board permitted the Commission together with four (4) other government entities to utilise three acres of Butabika Hospital land on a lease to construct office premises. However, by close of the year under review, no action had been taken by the Commission despite its current substantial annual rent expenses of UGX.680,000,000. \uf0b7 I noted that although the Board of Survey recommended twenty-seven (27) IT equipment valued at UGX.63,300,000 for decommissioning in the financial year 2021/22, no disposals had been made. \uf0b7 Out of 79 positions only 52 are filled leaving 27 positions vacant."], ["45.", "Uganda AIDS Commission. Opinion Unqualified", "\uf0b7 According to the revised approved budget, the entity was supposed to receive UGX.14.736Bn however UGX.14.551BN was warranted resulting into a revenue shortfall of UGX. 0.185Bn.  \uf0b7 The Commission received off-budget financing to a tune of UGX. 939,268,646 which was not declared to Treasury and therefore not appropriated by Parliament  \uf0b7 Although UAC did not budget to collect NTR during the year under review UGX.40,180,000 was collected as NTR.  \uf0b7 I reviewed the implementation of nine (9) outputs that were fully quantified with a total of forty-four (44) activities worth UGX.14.55Bn and noted that the reported performance at activity level was not aligned with the planned performance. As a result, it was difficult to assess the level of implementation of the planned out puts.  \uf0b7 UGX.13,347,458 was irregularly diverted from workshops and seminars code and spent on staff lunch without seeking and obtaining the necessary approvals.  \uf0b7 The entity had reported payables of UGX.76,162,182 which have been accumulating since July 2005."], ["46.", "Ministry of Health. Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations \uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 577, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "560", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 577, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["", "LEGISLATURE", ""], ["1.", "Parliamentary  Pension Scheme. Opinion Unqualified", "\uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un-reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 578, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["", "LEGISLATURE", ""], ["1.", "Parliamentary  Pension Scheme. Opinion Unqualified", "\uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un-reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."], ["**2.**", "Parliamentary Commission. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.822.278Bn, only UGX.818.533Bn was spent by the entity resulting in an unspent balance of UGX.3.744Bn representing an absorption level of 99.5%. As a result, I noted that out of 27 quantified activities worth UGX.703.275Bn assessed; 21 activities representing 77.7%, were fully implemented, and six activities representing 22.3%, were partially implemented. \uf0b7 I noted that completed physical works for the New Parliamentary Chambers stood at 53%, which is only an increase of 20% from the previous year at 33%. In addition, the contractor stated that works could not be completed by the end of the contract, i.e. May 2023. \uf0b7 A review of ICT activities implemented revealed the following; non-optimal utilization of IT system, absence of IT risk management framework/policy and use of an old IT staff structure. \uf0b7 I noted that the Commission did not maintain an updated asset register as required and had not implemented the disposal/divestment plans and recommendation of the Board of survey reports for the last four (4) financial years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 578, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%).  \uf0b7 The Hospital experienced drug stock outs for several essential medicines.  \uf0b7 The Hospital experienced expiry of several essential medicines.  \uf0b7 The hospital did not have a designated storage area for expired drugs.  \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled.  \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "561", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}], "page": 578, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF TABLES - X", "LIST OF ACRONYMS - XIII", "GLOSSARY OF TERMS - XV", "FOREWORD BY THE AUDITOR GENERAL - XVI", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", "  1.0 INTRODUCTION AND PURPOSE - 1", "GENERAL INTRODUCTION 1 1.1", "  1.2 PURPOSE - 1", "SUMMARY OF AUDIT RESULTS 2 1.3", "    1.3.1 GENERAL PERFORMANCE - 2", "    1.3.2 SUMMARY OF OPINIONS - 3", "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS", "2.0 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 2022 - 5", "BASIS OF OPINION - 5", "KEY AUDIT MATTER - 5", "  2.1 IMPLEMENTATION OF THE APPROVED BUDGET - 5", "EMPHASIS OF MATTER - 8", "  2.2 UNSPENT BALANCES FROM THE PRIOR YEAR - 9", "  2.3 GOVERNMENT LOANS (BORROWINGS) \u2013 UGX.77.97TN - 9", "PAYABLES \u2013 UGX.7.545TN 9 2.4", "PENSION LIABILITIES - UGX.442.99BN 10 2.5", "  2.6 CLASSIFIED EXPENDITURE \u2013 UGX.780BN - 10", "OTHER MATTER - 10", "  2.7 PUBLIC DEBT - 10", "    2.7.1 PORTFOLIO ANALYSIS - 10", "    2.7.2 ANALYSIS OF EXTERNAL DEBT - 12", "    2.7.3 MOVEMENT OF DOMESTIC DEBT STOCK - 13", "    2.7.4 THE COST TO THE GOVERNMENT FOR USING PRIVATE PLACEMENTS - UGX.1.2TN - 15", "    2.7.5 HIGH COST OF BOND SWITCHES TO GOVERNMENT - 15", "    2.7.6 DEBT TO GDP RATIO - 17", "    2.7.7 INTEREST TO TOTAL REVENUE RATIO - 18", "    2.7.8 USE OF NON-CONCESSIONAL LOANS FOR BUDGET SUPPORT \u2013 UGX.4.5TN - 18", "    2.7.9 CONTINUED HIGH COMMITMENT FEES - 19", "  2.8 CANCELLATION OF THE LOAN FOR CONSTRUCTION OF MUZIZI HYDROPOWER PLANT - 20", "  2.9 REVIEW OF JINJA EXPRESS HIGHWAY PROJECT - 21"], "page": 3}, {"content": ["2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE RAILWAY LINE KAMPALA", "- MALABA (250KM) - 21", "2.11 CONCESSIONAL LOAN AGREEMENT TO FINANCE CAPACITY BUILDING FOR THE RAILWAYS SYSTEM", "IN UGANDA - 22", "2.12 FINANCING AGREEMENT FOR SUPPLY OF SOLAR PUMPING SYSTEMS IN THE MINISTRY OF WATER", "AND ENVIRONMENT (EURO.95.8MN EQUIVALENT TO UGX.381BN) - 23", "  2.13 REHABILITATION OF THE TORORO-GULU RAILWAY LINE - 24", "  2.14 PLANNING FOR CAPITALISATION OF INVESTMENTS IN FINANCIAL INSTITUTIONS - 26", "OTHER INFORMATION - 26", "MANAGEMENT RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS - 27", "AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS - 27", "OTHER REPORTING RESPONSIBILITIES - 28", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 29", "  2.15 MANAGEMENT OF INFORMATION TECHNOLOGY (IT) INVESTMENTS IN GOVERNMENT - 29", "  2.16 MANAGEMENT OF PUBLIC LAND - 32", "    2.16.1 Strategic Planning for Land Acquisition and Compensations - 32", "    2.16.2 Budgeting, Funding, and Absorption of Funds, for Land Acquisition - 33", "    2.16.3 Compliance of Land Acquisition With The Relevant Laws - 33", "    2.16.4 Involvement of Uganda Land Commission - 34", "    2.16.5 Valuation by the Chief Government Valuer - 34", "    2.16.6 Registration and Titling of Land - 34", "    2.16.7 Failure to Transfer Land into the Custody of ULC - 34", "    2.16.8 Recording and Reporting of Government Land - 35", "    2.16.9 Utilization of Government Land for Delivery of Service - 35", "    2.16.10 Lease of Public Land - 35", "    2.16.11 Allocation of Land By District Land Boards (DLB) - 36", "    2.16.12 Management of Land Outside Uganda - 36", "3.0 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH", "JUNE 2022 - 37", "BASIS FOR OPINION - 37", "KEY AUDIT MATTERS - 37", "  3.1 PAYROLL MANAGEMENT IN LOCAL GOVERNMENTS - 37", "  3.2 LAND MANAGEMENT IN LOCAL GOVERNMENT - 50", "EMPHASIS OF MATTER - 55", "3.3 INCONSISTENCIES THE IN THE BASIS OF ACCOUNTING IN FINANCIAL REPORTING GUIDE AND", "TREASURY INSTRUCTIONS - 56", "  3.4 CONSOLIDATION OF LOCAL AUTHORITIES WITH DIFFERENT ACCOUNTING BASES - 56"], "page": 4}, {"content": ["  3.5 MANAGEMENT OF YLP AND UWEP IN LOCAL GOVERNMENTS - 57", "OTHER MATTER - 58", "  3.6 IMPLEMENTATION OF THE APPROVED BUDGET - 58", "    3.6.1 Approval of Budgets by Parliament Without Corresponding Strategic Plans - 58", "    3.6.2 Revenue Performance - 59", "    3.6.3 Unutilised Funds - 61", "    3.6.4 Off-Budgetet Financing/Receipts - 61", "    3.6.5 Excess Release of Wage Funds to LGS - 62", "    3.6.6 Transfer of Funds to LLGS by LGS To Avoid Sweep Backs - 63", "    3.6.7 Misclassification Of Expenditure - 64", "  3.7 FUNDS NOT ACCOUNTED FOR - 64", "  3.8 EX-GRATIA PAYMENTS - 65", "  3.9 DISBURSEMENT OF FUNDS TO OPM - 65", "  3.10 IMPLEMENTATION OF SELECTED SERVICE DELIVERY ACTIVITIES - 66", "  3.11 PARISH DEVELOPMENT MODEL - 66", "    3.11.1 Guidance on the Utilisation of the PDM Funds - 67", "DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) 70 3.12", "    3.12.1 Funding and Absorption - 70", "    3.12.2 Delayed Implementation of Subprojects for the FY 2021/22 - 71", "    3.12.3 Lack of Environment And Social Management Plans - 72", "    3.12.4 Inspections of Service Delivery Activities Fys 2019/20 And 2020/21 - 73", "    3.12.5 Idle Funds on Completed Subproject Accounts - 74", "    3.12.6 Funding of Non-Existent Subprojects - 74", "    3.12.7 Procurement Irregularities - 75", "  3.13 IMPLEMENTATION OF MICRO SCALE IRRIGATION PROGRAMME - 75", "    3.13.1 Budget Allocation Of Programme Expenditure By Category - 76", "    3.13.2 Slow Program Implementation - 76", "    3.13.3 Inspections Of Service Delivery - 77", "  3.14 SUPPORT TO ORGANISED GROUPS FOR IMPROVEMENT OF PEOPLE\u2019S LIVELIHOOD - 78", "  3.15 OPERATIONALIZATION OF NEW CITIES - 81", "    3.15.1 Un Utilised Funds - 81", "    3.15.2 Revenue Sharing - 82", "    3.15.3 Delayed Implementation Of The Approved City Structure - 82", "    3.15.4 Transfer of Assets and Liabilities - 83", "    3.15.5 Implementation Challenges - 84", "IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) 85 3.16", "    3.16.1 Failure To Absorb Project Funds - 85", "    3.16.2 Delayed Progress Of Works/Constructions - 85"], "page": 5}, {"content": ["    3.16.3 Payments To UPDF Engineers Brigade For Construction Works - 86", "3.16.4 Uganda Support To Municipal Infrastructure Development Program (USMID-AF) \u2013 REFUGEE Hosting", "Districts - 87", "3.17 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT IN CITIES AND MUNICIPAL", "COUNCILS - 89", "    3.17.1 Funding And Absorption Of Funds - 90", "    3.17.2 Unreleased Previous Year Committed Funds - 90", "  3.18 MANAGEMENT OF ROYALTIES - 91", "    3.18.1 LAck of Data Regarding the Volume And Value Of Minerals Mined - 91", "    3.18.2 Lack of a Memorandum of Understanding (MOU) between District And MEMD - 91", "    3.18.3 Failure By Mining Companies to Submit Monthly Returns To MEMD - 92", "    3.18.4 Non-Verification Of Monthly Returns By MEMD - 92", "    3.18.5 Non-Participation of the CAO in Licencing And Lease Approval Process - 93", "LUWERO-RWENZORI DEVELOPMENT PROGRAM (LRDP) 93 3.19", "    3.19.1 Allocation of Funds Among Program Activities - 94", "    3.19.2 Funding And Absorption - 94", "    3.19.3 Implementation of LRDP Activities - 95", "    3.19.4 Transfer To LLGS - 96", "  3.20 IMPLEMENTATION OF UGANDA ROAD FUND (URF) - 96", "    3.20.1 Funding - 96", "    3.20.2 Status Of Implementation Of Road Activities - 96", "OTHER INFORMATION - 97", "RESPONSIBILITIES OF MANAGEMENT FOR THE CONSOLIDATED FINANCIAL STATEMENTS - 98", "AUDITOR\u2019S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS - 98", "OTHER REPORTING RESPONSIBILITIES - 99", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 99", "Transfer Of Accounting Officers In Local Governments 100 3.21", "  3.22 Risk Management In Lgs - 100", "4.0 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 2022 - 102", "4.1 REVIEW OF THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC", "CORPORATIONS AND STATE ENTERPRISES - 102", "  4.2 REVIEW OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES - 105", "  4.3 OVERALL CONCLUSION/RECOMMENDATION - 117", "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS-CUTTING FINDINGS - 118", "A SECTORAL KEY FINDINGS - 118", "  1.0 PUBLIC SECTOR MANAGEMENT - 118"], "page": 6}, {"content": ["1.1 Delayed Realignment Of The Comprehensive National Development Framework (CNDPF) to the Program", "Planning Approach - 118", "  1.2 Progress Towards Full Implementation Of The Programme Development Approach - 118", "  1.3 Operation Of Unlicensed And Unregistered Schools In Kampala - 118", "  1.4 Functionality Of District Service Commissions - 119", "  1.5 Review Of The Operations Of The Kampala District Land Board - 119", "  2.0 PUBLIC ADMINISTRATION - 120", "A) Review Of Operations Of Missions - 120", "B) Failure To Organise Women Councils/ Committees Elections - 120", "  3.0 AGRICULTURE SECTOR - 121", "A) Status Of The Sugarcane Production Project In Northern Uganda - 121", "B) Performance Of Agricultural Extension Services - 121", "  4.0 JUSTICE LAW AND ORDER SECTOR - 122", "A) Review Of The Performance Of The Police Canine Unit - 122", "B) Operations Of The Forensic Laboratory - 122", "C) Lack Of A Laboratory Information Management System For The Forensic Unit - 123", "D) Assessment Of Road Map For Mass Registration And Renewal Of National IDS - 123", "E) Court Award And Compensation - 123", "F) Underfunding Of Liabilities Arising From Court Awards And Compensations - 124", "G) Delayed Settlement Of Court Awards As At The 30th Of June 2022 - 124", "  5.0 INFORMATION COMMUNICATION TECHNOLOGY SECTOR - 125", "A) Registration And Certification Of It Professionals And It Institutions Without Enabling Regulation - 125", "B) Failure To Charge 2% Gross Annual Revenue For Registered Television Stations And Fm Radio Stations", " - 125", "C) Operations Of Smiles Telecommunications Limited - 126", "D) Lack Of A Policy On Confiscated Equipment - 127", "E) Delayed Completion Of The National E-Commerce Platform - 127", "F) Sharing Of Funds For Information And Communication Technology Development - 128", "G) Low Reduction In The Cost Of Internet - 128", "H) Weaknesses In Certifying ICT Service Providers - 129", "I) Refund To World Bank Of Ineligible EGP Funds - USD.249,500 - 129", "  6.0 ACCOUNTABILITY SECTOR - 130", "A) Un-Funded Approved Consolidated Budget - 130", "B) Public Debt Portfolio Analysis - 131", "C) Movement Of Domestic Debt Stock - 131", "D) Assessment Of Debt Sustainability - 132", "E) Underperformance In Revenue Collection - 133", "F) Pending Tax Appeals - 134"], "page": 7}, {"content": ["G) INADEQUACIES IN HANDLING PRECIOUS MINERALS BY URA - 134", "H) WEAKNESSES IN THE MANAGEMENT OF DIGITAL STAMPS - 135", "I) Cancellation Of Loan For Construction Of Muzizi Hydropower Plant - 135", "J) Rehabilitation Of The Tororo-Gulu Railway Line - 136", "K) Failure To Honour GOU Co-Financing Obligation Leading To Termination - 137", "L) Conflict Of PFMA And Financial Institutions Act - 137", "  7.0 ENERGY SECTOR - 138", "A) Rampant Vandalism Of The Electricity Infrastructure - 138", "B) Operation And Maintenance Of Isimba Hydro Power Plant (HPP) - 138", "  8.0 GENDER AND SOCIAL DEVELOPMENT SECTOR - 139", "A) Inadequate Measures To Curb The Increasing Number Of Street Children - 139", "  9.0 LAND SECTOR - 140", "A) Management Of Public Land - 140", "B) Under Utilization Of Funds By USMID \u2013 AF Project - 142", "  10.0 EDUCATION SECTOR - 143", "A) Delayed Finalisation Of Education Policies And Other Frameworks - 143", "B) Delayed Review of the Education Curricula for the Different Education Institutions - 144", "C) Sports Management And Administration By The National Council Of Sports (NCS) - 145", "  11.0 WORKS SECTOR - 146", "A) Loss On Compensation For Stolen Materials From Steel Companies- UGX.12.757BN - 146", "B) Loss Of Abandoned Dismantled Railway Materials-Eur.3,083,846.54 And Unrecovered Advance Payment", "Of Euro 8,854,839.68 - 146", "C) Loss Of Potential Revenue From A Concession Agreement For Pamba Ferry - 147", "D) Delayed Completion Of The Consultancy for the Unit Cost Study for Road Construction And Maintenance", "in Uganda - 147", "E) Maintenance Of District and Zonal Road Equipment - 148", "F) Grounded Aircraft at the East African Civil Aviation Academy - 148", "G) Accumulation of Liabilities - UGX.760.4Bn - 148", "  12.0 HEALTH SECTOR - 149", "A) Management Of Essential Medicines And Health Supplies In Health Facilities - 149", "B) Understaffing In Health Facilities - 150", "C) Utilization And Maintenance Of Medical Equipment - 150", "D) Unresolved Contingent Liabilities - 151", "  13.0 TRADE SECTOR - 151", "A) Payments Outside The Work Plan - 151", "B) Payments To Cooperatives through Third Parties - Law Firms - 152", "C) Under Absorption Of Funds In Uganda Development Corporation (UDC) - 153", "D) Failure To Seek Approval for Unspent Balances - 154"], "page": 8}, {"content": ["E) Failure to Enforce Collection Of NTR as Required by the Act - 154", "  14.0 TOURISM SECTOR - 155", "A) Lack Of A Comprehensive Plan For The Management Of The Invasive Species - 155", "B) Ongoing Cases Of Claims In Gazetted Areas - 155", "15 CROSS CUTTING ISSUES IN SCHOOLS - 156", "B CROSS CUTTING ISSUES IN LLGS - 157", "PART 4: INFORMATION SYSTEMS, ENGINEERING, VALUE FOR MONEY AND SPECIAL AUDITS - 159", "  4.1 , KEY HIGHLIGHTS FROM THE ENGINEERING AUDITS - 159", "4.1.1 Audit Of Grid Extension Projects Implemented By The Rural Electrification Agency Currently Under The", "Ministry Of Energy And Mineral Development For The Period 2009 \u2013 2017 - 159", "  4.2 REDACTED INFORMATION SYSTEMS AUDIT REPORTS - 168", "  4.3 HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS - 191", "4.3.1 Government of Uganda\u2019s Efforts to Eliminate Intimate Partner Violence Against Women In Line With", "The Nationally Agreed Target Linked to SDG 5.2 - 191", "4.3.2 Audit on the Management Of Emergency Medical Services (EMS) in Uganda by Ministry Of Health (MOH)", " - 193", "    4.3.3 Implementation of Small-Mini-Independent Power Producers Under The Getfit Scheme In Uganda - 196", "4.3.4 Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of", "Information and Communication Technology And National Guidance - 199", "4.3.5 Effectiveness Of Mechanisms Established For Management Of Road Equipment By The Ministry Of Works", "And Transport - 201", "4.3.6 A Value For Money Audit Report on the Regulation And Promotion Of Safe And Reliable Public Road", "Transport System by the Ministry of Works And Transport - 203", "4.3.7 Value For Money Audit Of Grid Extension Projects Implemented by the Rural Electrification Agency", "Currently under the Ministry Of Energy And Mineral Development for the Period 2009 \u2013 2017 - 206", "4.3.8 A Value For Money Audit Report on Management Of Senior Citizens Grant by the Expanding Social", "Protection Programme under the Ministry of Gender, Labour and Social Development - 209", "4.3.9 A Value For Money Audit Draft Report On The Management Of Electricity Connections Under Rural", "Electrification Programme (MEMD) - 212", "    4.3.10 Value for Money Audit On Preparedness By OPM to respond to Disasters - 215", "    4.3.11 Value For Money Audit On Management Of Revenue By KCCA - 216", "    4.3.12 Value For Money Audit On Implementation Of Development Plans by MDAs And LGS - 216", "4.3.13 Value For Money Audit On Production Of Agricultural Statistics By Ministry Of Agriculture Animal Industry", "And Fisheries (MAAIF) - 218", "4.3.14 Follow Up Report on the Status of Implementation Of Audit Recommendations on the Value For Money", "Audit On The Regulation Of Labour Externalization by the Ministry Of Gender Labour And Social", "Development - 221"], "page": 9}, {"content": ["LIST OF TABLES", "Table 1: Summary of Performance - 2", "Table 2: Summary of Current Year Opinions - 3", "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years - 3", "Table 4: Showing findings from the review of Budget Performance - 6", "Table 5: Showing Public Debt for the last 5 Years - 10", "Table 6: Showing growth in external debt - 12", "Table 7: Showing domestic debt stock for the past four years - 13", "Table 8: Showing trends in net domestic financing - 14", "Table 9: Debt acquired on a non-calendar auction/ private placement - 15", "Table 10: Bond Switches UGX 0.9Bn - 16", "Table 11: Showing interest to total revenue ratio - 18", "Table 12: Showing non-concessional loans for budget support - 19", "Table 13: Showing commitment fees - 19", "Table 14: Showing cancelled loans - 20", "Table 15: Showing commission fees paid - 21", "Table 16: Showing approvals by NEC - 22", "Table 17: Details of Certificates paid and unpaid obligations by GOU (amounts in Euros) - 25", "Table 18: Capitalization requirements - 26", "Table 19: Showing budget allocations for IT Systems and Equipment - 29", "Table 20: Showing findings from the review of Implementation of IT Activities - 29", "Table 21: Payroll Management findings - 38", "Table 22: Land Management audit finding in Local Governments - 50", "Table 23: Management of YLP and UWEP in Local Governments - 57", "Table 24: Local Government revenue performance - 59", "Table 25: Unutilised funds in Local Governments - 61", "Table 26: Reasons founder-absorptionon of funds in Local Governments - 61", "Table 27: Local Governmenoff-budgetet financing - 62", "Table 28: Excess release of wage funds to Local Governments - 63", "Table 29: Misclassification of expenditure in Local Governments - 64", "Table 30: Disbursement of funds to OPM - 65", "Table 31: Funding and absorption of 7.2Development Response to Displacement Impacts Project", " - 71", "Table 32: Funding of non-existent subprojects - 74", "Table 33: Budget allocation of programme expenditure by category - 76", "Table 34: Slow Program implementation - 76", "Table 35: status of beneficiary databases - 80"], "page": 11}, {"content": ["Table 36: Non-disclosure of liabilities - 84", "Table 37: Funding and absorption of USMID-AF - 87", "Table 38: Funding and absorption of USMID - 90", "Table 39: unreleased previous year committed funds - 91", "Table 40: allocation of funds among program activities - 94", "Table 41: Allocation of investment thresholds - 94", "Table 42: Funding and absorption - 95", "Table 43: Transfer to LLGs - 96", "Table 44: Status of implementation of road activities - 97", "Table 45: Entities not consolidated - 102", "Table 46: Entitiesthath did not submit summary statements - 103", "Table 47: Inconsistencies in the submitted information - 104", "Table 48: Profitability of Public Corporation and State Enterprises - 106", "Table 49: Profitability for the Financial Institutions - 108", "Table 50: Returns on Assets - 109", "Table 51: Return on Asset for the Financial Institutions - 111", "Table 52: Enterprise Liquidity - 112", "Table 53: Liquidity assessment for financial institutions - 114", "Table 54: Loans and Advances performance - 115", "Table 55: Enterprise Gearing - 115", "Table 56: Constitution and functionality of Service Commissions - 119", "Table 57: Underfunding of liabilities from Court awards and compensations - 124", "Table 58: Time taken to settle court awards and compensations - 124", "Table 59: Government budget performance per spending category - 130", "Table 60: Government Debt Stock - 131", "Table 61: Domestic debt stock for the past four years - 131", "Table 62: Interest in the total revenue ratio - 133", "Table 63: Ageing analysis for pending cases - 134", "Table 64: Cancelled loans - 136", "Table 65: Status of development of some policies under the MoES - 143", "Table 66: Unresolved Contingent Liabilities - 151", "Table 67: Under absorption of funds in UDC - 153", "Table 68: Projects with delays in design review - 163", "Table 69: Project overpayments - 164", "Table 70: Unclaimed liquidated damages - 166", "Table 71: Unrecovered advances from expired guarantees - 167", "Table 72: Overpayments in different projects - 167", "Table 73: Status of implementation - 170"], "page": 12}, {"content": ["Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected", "programmes - 185", "Table 75: PIAP indicators and their measurement - 186", "Table 76: Detailed status of implementation of OAG recommendations - 223", "Table 77: Detailed status of implementation of OAG recommendations - 228", "Table 78: Recommendations of the 2015 audit - 232", "Table 79: Summary of treasury memoranda implementation status - 238", "Table 80: Summary of implementation of Audit recommendations the 2019/2020 Treasury Memoranda - 239", "Table 81: Summary of implementation of on consolidated USMID and Non USMID Projects audit recommendations", " - 240"], "page": 13}]}