{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2018", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2018", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "DECEMBER, 2018", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "iii \niv \nv", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}, [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}]], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["AG", "Auditor General"], ["AO", "Accounting Officer"], ["Bn", "Billion"], ["BoU", "Bank of Uganda"], ["CAs", "Contracting Authorities"], ["DLB", "District Land Board"], ["FY", "Financial Year"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IMF", "International Monetary Fund"], ["KIS", "Kalangala Infrastructure Services"], ["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"], ["NEMA", "National Environment Management Authority"], ["NGO", "Non-Governmental Organisation"], ["NIN", "National Identification Number"], ["NPA", "National Planning Authority"], ["NWSC", "National Water and Sewerage Corporation"], ["OAG", "Office of the Auditor General"]], "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "vi", "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["PAPs", "Project Affected Persons"], ["PDMF", "Public Debt Management Framework"], ["PFMA PS/ST", "Public Finance Management Act, 2015 Permanent Secretary/Secretary to the Treasury"], ["PSST", "Permanent Secretary and Secretary to Treasury"], ["TAI", "Treasury Accounting Instructions, 2016"], ["TIN", "Tax Identification Number"], ["TWGs", "Technical Working Groups"], ["UCF", "Uganda Consolidated Fund"], ["UGX", "Uganda Shillings"], ["USD", "United States of America 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": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "GLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["Agronomy", "The scientific study of soil management and crop production, including irrigation and the use of herbicides, pesticides, and fertilizers."], ["Classified Expenditure", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["Cognizant", "Having knowledge or awareness."], ["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."], ["Garnish", "Serve notice on (a third party) for the purpose of legally seizing money belonging to a debtor or defendant."], ["Hydromet Stations", "An institution that conducts meteorological and hydrological observations of weather conditions and the condition of oceans, seas, rivers, lakes, and marshes"], ["Impact Evaluation/ Analysis", "This is an assessment of a project, program, or policy which looks for changes in outcome that are directly attributable to that program/ project/ policy."], ["Nugatory Expenditure", "Expenditure that does not achieve any result"], ["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."], ["Satisfactory", "The Municipality exhibited outstanding performance on a number of performance parameters used in the assessment tool."], ["Sediments", "Matter that settles to the bottom of a liquid"], ["Sovereign Immunity", "Refers to the fact that the government cannot be sued without its consent."], ["Tracer Studies", "Studies to determine whether or not the graduates\u2019 specific works assigned are related to their field of study"]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "viii \nFOREWORD BY THE AUDITOR GENERAL \nIn accordance with my mandate as stipulated under Article 163 of the Constitution of the Republic of Uganda and as amplified by the National Audit Act, 2008, I hereby present to you the Annual Audit Report on the public accounts of Uganda for the financial year ended 30th June, 2018.", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}]], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "This is the second year of reporting in a summarized format where am able to give you a helicopter view of the 1919 reports that I have audited during the year.  \nThis report contains my highlights, key findings and crosscutting issues across Ministries, Departments and Agencies, Public Corporations and State Enterprises and Local governments as well as annexure of summaries of my Audit findings. The individual entity reports have been submitted to Parliament separately and give the details.  \nIn 2017, I adopted a thematic approach to audit, and this year chose three areas.  \nI assessed government wide risk and ascertained that an in depth analysis of these areas would provide enhanced information to enable easier constructive oversight by Parliament that would eventually feed into better government performance. The themes chosen were: 1) Budget implementation, 2) Youth Livelihood programme and 3) Public Debt. Issues that need consideration are contained in the report and for Public Debt, I have also issued a separate detailed report. \nThe highlights in this report will provide you with issues that my audit found to be most pertinent that I considered important to draw to the attention of those charged with governance. \nFor the first time, the Accountant General produced four sets of consolidated statements for: 1) MDA\u2019s,", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}]], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2. District Local Governments, 3) Municipal Councils and 4) Performance of State Enterprises and Commission.  \nI have issued opinions on the first three and given an analysis of the information in the fourth consolidated statement.", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "It is my expectation that the report will enable enhancement of public accountability and will be used to make a difference.", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Thank you.", "metadata": {"headings": [{"headings_0": {"content": "Thank you.", "page": 9, "level": 3}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Thank you.", "page": 9, "level": 3}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Date: 29th December 2018 \nix \nPART 1: INTRODUCTION AND PURPOSE OF THE REPORT", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}]], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.0 Introduction and Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "1.1 Introduction", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and Section 13 and 19 of the National Audit Act 2008 to audit and report on the Public Accounts of Uganda and of 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. \nSection 13 (b) of the National Audit Act 2008 further requires me to conduct the following audits:", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}, [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Financial audits\n- Value for money,\n- Gender and Environment and any other audits in respect of any project or activity involving public funds.\n- Classified expenditure\n- Audit of all government investments\n- Procurement Audits\n- Audit of the treasury memoranda", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "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 am therefore, issuing this report in accordance with the above provisions.", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.2 Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The purpose of this report is to provide;", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- A summary of audit results for audits done in the year\n- Report and Opinion of the Auditor General on the  \n\uf0d8 Government of Uganda Consolidated Financial Statements for the year ended 30th June 2018  \n\uf0d8 Annual Consolidated Financial Statements of District Local Governments for the year ended 30th June 2018  \n\uf0d8 Annual Consolidated Financial Statements of Municipal Councils for the year ended 30th June 2018", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1 \n", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}, [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Performance highlights of the Auditor General on the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises\n- Summary of Audit Results of specific entities which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.\n- Sectoral and cross cutting issues/findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.\n- Key findings, implications and recommendations from Value for Money and other Special Audit Reports.", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The report is arranged in seven parts, namely;  \nPart 1: Introduction and Purpose of the Report  \nPart 2: Opinion on the Consolidated Financial Statements of MDAs and LGs Part 3: Audit results on Government Ministries, Departments and Agencies Part 4: Audit results on Commissions and Statutory Corporations  \nPart 5: Audit results on Local Government  \nPart 6: Audit results on Value for Money Reports  \nPart 7: Audit results on Special Reports", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "metadata": {"headings": [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Contained in this report, is a total of 1919 audits, which I conducted and completed during the year. The audits include 1863 financial audits comprising of 168 MDAs, 134 Commissions, Statutory Authorities and State Enterprises, and 1561 Local Governments. I have included 10 Value for Money reports, 18 Specialised/Engineering and 3 IT audit reports. The Engineering Audit reports have been included in the individual entity reports. \nThe 25 forensic/special reports have been issued to the respective stakeholders who requested them. \nDetails of the general performance are provided in Table Below. \n2", "metadata": {"headings": [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}, [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}], [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}], [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}]], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 1: Status of Audit performance for audit year 2018", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["Local Governments", "2434", "1561", "440"], ["Ministries, Departments and Agencies", "218", "168", ""], ["Public Corporations and State Enterprises", "113", "134", ""], ["Special, IT and Forensics", "36", "28", "6"], ["VFM", "12", "10", ""], ["Engineering Audits", "6", "18", ""], ["**TOTAL**", "**2819**", "**1919**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Audited entities", "Planned Audits", "Completed Audits", "Audit Progress"], "type": "table"}}, {"content": "1.3.2 Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Of the 466 financial audits concluded, 428 (91.8%) entities had unqualified opinions, 37 entities had qualified opinions and 1 entity had an adverse opinion.  \nThe table below provides the summary of the Opinions:", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 2: Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**S/N**", "**Entity Category**", "**Type of Opinion**", null, null, null, "**Total**"], [null, null, "**Unqualified**", "**Qualified**", "**Adverse**", "**Disclaimer**", null], ["**1**", "Ministries, Departments, Agencies and Projects", "154", "13", "1", "0", "**168**"], ["**2**", "Commissions, Statutory Authorities and State Enterprises", "125", "9", "0", "0", "**134**"], ["**3**", "Local Governments", "149", "15", "0", "0", "**164**"], ["", "**Total per category**", "**428**", "**37**", "**1**", "**0**", "**466**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "metadata": {"headings": [{"headings_0": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The details of Opinions for each entity are given in the individual parts of the report relating to financial audits. \n3", "metadata": {"headings": [{"headings_0": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}, [{"headings_0": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}]], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4 Highlights from Audits Performed", "metadata": {"headings": [{"headings_0": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}, {"headings_1": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Below are brief highlights of my findings, the details of which are in Parts 2 to 6 of this report.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}, {"headings_1": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.1 Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There were gaps in Government planning and budgeting which affect the timeliness, accuracy and usefulness of plans by Government. The shortcomings include; sector delays to submit plans, lack of service delivery standards in all MDAs and LGs, delay in issuing of circular for NDP III by NPA, failure by NPA to undertake mid-term review assessment of the NPD II, failure by 40 entities to submit strategic plans, failure by 54% of MDAs in attaining satisfactory score on Certificate of Compliance (CoC). As a result most sector plans and annual budgets are not aligned with the NDP and assessing service delivery and level of implementation of the NDP is difficult without service delivery standards and regular reviews.\n- Out of UGX 28.2trillion government had set out to receive in form of domestic, development partner funding, Treasury Instruments and Appropriation in Aid (AIA) only UGX. 26.6trillion (94.3%) was received leading to a shortfall of UGX 1.6trillion\n- During the year, government budgeted to spend a total of UGX 30.8trillion, through MDAs, LGs, Referral Hospitals, Missions and embassies. Only UGX26.1trillion was released representing a performance of 85%. This affects implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.2 Pension and Gratuity", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- By close of the financial year, MDAs and LGs had not paid out UGX65.6bn in Pension and gratuity arrears despite the fact that these funds had been released. Funds were thus returned to the UCF. The implication is that either the pensioners are non-existent or MDAs/LGs are denying/delaying beneficiaries their benefits.", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.3 Management of Public Debt", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Debt has increased by 22% from UGX33.99trillion as at 30th June 2017 to UGX41.51trillion as at 30th June 2018.\n- Although Uganda\u2019s debt to GDP ratio of 41% is still below the IMF risky threshold of 50% and compares well with other East African countries, it is unfavourable when debt payment is compared to national revenue collected which is the highest in the region at 54%.\n- 50% of the loans sampled totalling UGX 3.98trillion will expire in 2020. If government is to service the loans as projected in the next financial years 4", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "(2018/2019 and 2019/2020), it would require more than 65% of the total revenue collections which is over and above the historical sustainability levels of 40%.", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Interest payments (domestic and external) during the year amounted to UGX 2.34trillion, which is 17% of total revenue collections, above the limit set in Public Debt management Framework 2013 of 15%. This has been on the rise for the last 4 years.\n- Although absorption of external debt has improved compared to last financial year, I noted some loans with absorption levels as low as 10% and below. An example is the USMID project with over UGX95bn (95%) still on the various accounts of Municipal Councils by close of year, despite various incomplete and abandoned works due to non-payment to Contractors. Another project, Mbarara-Nkenda and Tororo-Lira transmission line has delayed for almost 8 years resulting into cancellation of the loan by the funder with an undisbursed loan amount of USD 6.5m.\n- I noted that significant value loans have stringent conditions which could have adverse effects on Uganda\u2019s ability to sustain its debt. These conditions include; waiver of sovereign immunity by government over all its properties and itself from enforcement of any form of judgement, adoption of foreign laws in any proceedings to enforce agreements, requiring government to pay all legal fees and insurance premiums on behalf of the creditor.", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.4 Youth Livelihood Program", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whereas Ministry of Gender, Labour and Social Development had budgeted for a total amount of UGX. 231.2 bn for the F/Y 2013/2014 to F/Y 2017/2018, only UGX. 161.1bn (69.7%) was released to the program resulting in a shortfall of UGX.70.1bn (30.3%).  \nAs a result only 15,979 (67%) of the proposed 23,850 projects were funded. This affected the number of youths who had been targeted by the program by benefiting only 195,644 out of 286,200 youths, (68%) by 30th June 2018.\n- From a total amount of UGX.38.8 bn that was disbursed to 5,505 YIGs in the financial years 2013/2014 and 2014/2015, on average, only 26.7% was recovered from the youth countrywide. There is high probability that the balance of almost UGX28.4bn may never be recovered as almost 64% of the sampled projects, consisting of 71% value of loans, were non-existent. Another 25% had reportedly embezzled or diverted the funds.", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- In the financial years 2015/16 to 2017/18, out of a total amount of UGX.83.3bn disbursed to 10,444 Youth Groups there was a noted improvement of recoveries ranging from 24% in 2015/16 to 60% in 2017/18 which is still below satisfactory performance.\n- Out of the total amount of the UGX.18.1bn recovered from the YIGs at the time of audit, UGX.16.1bn (90%) had been transferred to the Revolving Fund in BOU according to the guidelines. Besides, only UGX.8bn had been revolved to other Youth Groups. Delay in revolving funds to other eligible groups undermines the ultimate goal of the program.", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.5 Funding for Tax Incentives", "metadata": {"headings": [{"headings_0": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Because of lack of a proper policy, tax incentives are given to Investors without an accompanying budget. Close of financial year debts for the incentives had grown by 83% to UGX153.6bn up from UGX83.8bn in the previous year.", "metadata": {"headings": [{"headings_0": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.6 Payroll and Pension management", "metadata": {"headings": [{"headings_0": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Out of the total Government staff establishment of 469,216 positions, only 311,987 positions had been filled leaving a gap of 157,229 representing 34% of vacant posts across MDAs/LGs. This affects service delivery as a majority of these are critical jobs like Doctors, Clinical Officers, Professors, commissioners. Public Universities and Local government districts were most affected.", "metadata": {"headings": [{"headings_0": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.7 Management of court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Although government has won many cases in court and has been awarded a total of UGX 20.6bn as at 30 th June 2018, this money has not been collected.\n- Government accumulated liabilities amounting to UGX 655bn in respect of unsettled court awards. As a result of non-payment of these liabilities, some cases had accumulated interest amounting to UGX.124bn for close to 10 years.\n- During the year under review, I noted that a sum of UGX15.8bn was garnished from three government Agency accounts resulting from Court judgements to creditors. This leads to the suspension of rights to withdraw funds from the affected accounts thus delaying government projects/activities.", "metadata": {"headings": [{"headings_0": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.8 Land management issues", "metadata": {"headings": [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Significant pieces of land owned by government MDAs, SEs and LGs have either been encroached on, lack titles or are undeveloped. Further, over 2m hectares of forest \n6 \ncover have been encroached upon with Police, Prisons and NAGRIC land the most affected.", "metadata": {"headings": [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}], [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}]], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "metadata": {"headings": [{"headings_0": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Since 2012, government has made investments in various projects, through Uganda Development Corporation (UDC), amounting to UGX70.1bn. However projects with investments of UGX53.2bn are not operational. The only operational project of KIS with an investment of UGX 16.9bn and 45.7% shareholding by UDC has not declared any profits to UDC since 2012.\n- I also noted that some assets like Munyonyo Commonwealth Resort, Nile Hotel, Logistics and Tristar Apparels, in which government has ownership have not been taken over for management by UDC. Government could be losing a lot of revenue from these investments.\n- Out of twenty seven (27) State Enterprises, only 17 (58.6%) made profits during the year. Of the profit-making enterprises, only one entity (New Vision) declared dividends to government.", "metadata": {"headings": [{"headings_0": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.10 Suspected Fraud", "metadata": {"headings": [{"headings_0": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- I noted that UGX.2.3bn had been paid to 6 Apac district officials without any supporting documents. There were also no details on the IFMS (Tier II) payment file to indicate the purpose for the payments. Two staff have so far been interdicted and investigations continue.", "metadata": {"headings": [{"headings_0": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.11 Inadequate financial Controls", "metadata": {"headings": [{"headings_0": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that MDAs and Statutory Authorities continue overriding financial controls which has resulted in Mischarge of expenditure amounting to UGX. 369.8 bn, unaccounted for expenditure of UGX 21.7 bn, wasteful expenditure of UGX 66.9 bn and expenditure on undisclosed domestic arrears amounting to UGX 377.1 bn. \n7", "metadata": {"headings": [{"headings_0": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, [{"headings_0": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "metadata": {"headings": [{"headings_0": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas government committed itself to implement SDGs Agenda 2030 over the next 15 years from 2016 to 2030, and had formulated the SDGs Coordination framework and launched the SDGs roadmap in 2018, some gaps were noted in the operationalisation of the SDGs framework which pose a challenge in creating a suitable environment for their implementation. The gaps noted included:", "metadata": {"headings": [{"headings_0": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Failure by the National Planning Authority (NPA) to guide the review process of SDGs to identify applicable goals and targets, and how they were to be reflected in Uganda\u2019s development policies, strategies, and planning processes, which also affects the ability of the MoFPED to adequately budget and mobilise funds for the implementation of all SDGs.\n- Low awareness by the Public in regard to SDGs,\n- Technical Working Groups (TWGs) to steer the SDGs function were not fully constituted, and responsibilities to the various parties in the TWG had not been fully assigned.\n- UBOS was yet to establish comprehensive baseline data on all applicable targets that would be used to track progress for SDGs implementation.", "metadata": {"headings": [{"headings_0": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The roadmap for cancellation of land titles in wetlands approved by Cabinet had not been funded by Ministry of Finance, Planning and Economic Development (MoFPED), and this hindered its implementation.\n- No evidence was obtained that shapefiles indicating wetland boundaries were being used by Ministry of Lands to prevent further issuance of titles in wetlands.\n- Whereas government\u2019s aim was to increase intact wetland coverage to 12% by 2020, only 0.3% of the required area had been restored in the 4 years under review, leaving a restoration shortfall of 99.7%. Moreover, degradation continues to outpace restoration, with about 28,261.43 hectares of wetland coverage lost each year, yet only 628.9 hectares were restored on average.\n- WMD had not gazetted the country\u2019s wetlands. It also failed to utilise all pillars and beacons purchased for demarcation, presenting a risk of potential wastage of the money spent on purchasing the unused pillars and beacons amounting to UGX 662.84m.", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "8 \n", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There was unclear delineation of roles, responsibilities and mandates between WMD, NEMA and other key players in regulation and management of wetlands; A review of the legislation to clarify the mandates and roles of the different players was on-going.\n- WMD had not updated the National Wetlands Inventory since 2000, and had not adequately disseminated knowledge on wetlands to stakeholders to guide decision making.", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.14 The regulation of universities by the National Council of Higher", "metadata": {"headings": [{"headings_0": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Education (NCHE)", "metadata": {"headings": [{"headings_0": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whereas the National Council of Higher Education has undertaken specific interventions aimed at increasing the quality of higher education in universities, inadequate monitoring and conducting of institutional audits, tracer studies and non-establishment of minimum standards of courses of study have resulted in universities having unaccredited and outdated programmes, operating below the required quality assurance and capacity indicators, which has an effect on the quality of higher education.", "metadata": {"headings": [{"headings_0": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There are delays in the processing of applications for registration. Three application strata were assessed, namely: processing of new applications, applications for replacements, and applications for change in particulars. The least delay was experienced for applicants for replacement National Identity cards while the most delay was for new applicants.", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "9 \nPART 2: CONSOLIDATED FINANCIAL STATEMENTS 2.0 CONSOLIDATED FINANCIAL STATEMENTS \n2.1", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "page": 19, "level": 3}}, {"headings_1": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}, {"headings_1": {"content": "OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have audited the accompanying consolidated financial statements of the Government of the Republic of Uganda for the year ended 30th June 2018. These financial statements comprise of the consolidated Statement of Financial Position, the consolidated Statement of Financial Performance, and consolidated cash flow statement together with other accompanying statements, notes, and accounting policies. \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements of the government of Uganda for the year ended 30th June 2018 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2008.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Basis for Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "- Mischarge of Expenditure \u2013 UGX.369,809,626,532", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nA review of the expenditures revealed that various entities charged wrong expenditure codes to the tune of UGX.369,809,626,532. This practice leads to financial misreporting. Besides, this practice undermines the budgeting process and the intentions of the appropriating authority as funds are not fully utilised for the intended purposes. \n", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expenditure on undisclosed Domestic Arrears - UGX.377,104,623,387", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Included in the expenditure for the year is UGX.377,104,623,387 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This overstated the current year\u2019s expenditure. \n10 \n", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unaccounted for Advances \u2013 UGX.21,650,656,528", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Expenditure by various entities amounting to UGX.21,650,656,528, was not accounted for by the time of the audit, contrary to the Public Finance and Accounting Regulations, 2016. In absence of proper accountability, I could not provide assurance as to whether the funds involved were utilised for the intended purposes. Such delays in accounting for funds encourage misuse.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Treasury in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}]], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Budget performance", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that \u201cAn Accounting Officer shall enter into an annual budget performance contract with the PS/Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)\u201d of the said Act. It has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. \n11 \nDuring the overall office wide planning, I assessed risks of inadequate revenue collection, and failure to release budgeted funds that are likely to be the causes of failure to implement planned activities. The focus was put on variance analysis. Consequently, I developed specific audit procedures which included undertaking a variance analysis for revenue and releases and testing the completeness of the reported actual figures. Based on the procedures performed, the following were observed;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}]], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a) Overall Revenue performance", "metadata": {"headings": [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government set out to collect a total of UGX.28.2 trillion in the year under review in terms of URA taxes (Domestic Revenue), Development Partner funding (Loans and Grants), Treasury instruments, and Non-Tax Revenue (NTR). However by the close of the year, Government had collected UGX.27.1 trillion equivalent to 96% of the planned revenue. This resulted into a revenue shortfall of UGX.1.095 trillion (4%). This performance was commendable; however, a lot still has to be done to improve the domestic revenue collection by setting higher targets given that over 40% of the revenue is from borrowing and foreign grants. \nManagement explained that government has developed a new Domestic Revenue Mobilization (DRM) strategy which is aimed at ensuring greater self-reliance in financing economic development through a broad based and sustainable taxation approach. \nI await the implementation of the DRM strategy by government.", "metadata": {"headings": [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}, [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}], [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}]], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Non-Tax revenue performance", "metadata": {"headings": [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government set out to collect a total of UGX.805,419,254,229 in the year under review in terms of Non-Tax Revenue (NTR). By the close of the year, the NTR performance exceeded expectation and stood at UGX.1,157,042,912,405 or 144%. Despite this performance, out of a total of 49 MDAs reviewed, 20 of them failed to collect 50% of their planned NTR. In addition, a number of entities did not include NTR in their budgets and Accounting Officers attributed this to a restriction in the budgeting tool. Accordingly, the high overall collection of NTR of 144% was attributed to collections that had not been budgeted for. This further limits an assessment of their performance since no figures were included in their budgets. \nManagement explained that the budgeting process for NTR will be further streamlined to eliminate the residual bottlenecks. \n12", "metadata": {"headings": [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}], [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}]], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c) Supplementary Expenditure", "metadata": {"headings": [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Supplementary budgeting is a mechanism that allows for financing of events and occurrences during the financial year that were not foreseeable or predicted. This was envisaged under Article 156(2) of the Constitution of the Republic of Uganda 1995 (as amended). It is further operationalized by Section 25 of the PFMA 2015 as amended and Regulation 18(6) of the PFM Regulations 2016. Good practice requires that the supplementary expenditure should be unforeseeable, unabsorbable and unavoidable. \nIt was observed that as of 30th June 2018, a total of UGX.1.7 trillion had been approved as supplementary expenditure. It was however noted that of this amount, expenditure worth UGX.75,361,462,968 could have been either postponed to the subsequent year or absorbed in the current budget. It was also observed that the majority of the supplementary expenditure was for recurrent activities. Some of the incidences that necessitated supplementary expenditures could be attributed to weaknesses in the planning and budgeting processes. The practice may lead to distortions in the expenditure framework and buildup of debt. \nManagement explained that supplementary expenditure beyond 3% require prior approval by Parliament, hence it is within the jurisdiction of Parliament to reject or approve such supplementary expenditure cognizant of the conditions and purpose for required funds. Government is advised to subject all supplementary requests to rigorous tests to eliminate those that can be postponed or absorbed.", "metadata": {"headings": [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}], [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "d) Releases of budgeted funds to MDALGs", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government set out to spend a total of UGX.25,597,780,834,222 through MDAs, referral Hospitals, embassies, Local governments and Missions. Analysis of warrants revealed that a total of UGX.21,988,888,156,257 was released representing 86% performance. The shortfall was attributed to shortfalls in revenue collections by Uganda Revenue Authority and undersubscription of domestic debt instruments. A further analysis revealed that out of the released funds, a total of UGX.21,988,865,753,673 was actually spent by the MDALGs representing a 99.9% performance. \nFailure to release the budgeted funds to the entities affected implementation of the planned activities and led to build up of arrears. Management explained that releases are in response to available cash resources. I advised government to continue enhancing its revenue mobilisation and collection mechanisms so as to be able to fully provide the amounts appropriated for all MDAs. \n13 \n", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Public debt management", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "According to the Public Debt Management Framework (2013), Public debt is composed of Public and Publicly Guaranteed debt (PPG). This includes external debt, which is defined as debt denominated in foreign currency, and domestic debt contracted either through direct or indirect borrowing. According to the Audited financial statements for Treasury Operations for the financial year ended 30 th June 2017, it was noted that the position of Government Public debt had again increased tremendously in the past three financial years. \nIt is therefore imperative that acquisition and disbursement of loans are done diligently and proper controls exist to keep the debt sustainability in constant check. During the overall office wide planning, I assessed risks related to public debt in relation to acquisition, disbursement and repayment of public debt.", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Based on the above, I considered public debt as a key audit matter. The objective of the audit was to assess whether the acquisition, disbursement and subsequent repayment of all Public debt obtained by the government were in accordance with the laws, regulations, and policies of Government of Uganda, and the development partner\u2019s requirements in the loan agreements. Consequently, I developed specific audit procedures which included the review of the processes, procedures and documentation relating to the acquisition and disbursement of debt, analyzing the debt performance of the government including confirming whether debt principal and interest are duly paid, and analyzing information on the debt management system for accuracy, completeness and consistency and reviewing the debt sustainability indicators of government vis-\u00e0-vis best practice as well as making comparisons to countries in the region. Based on the procedures performed, I observed the following; a. According to the Public Debt Management Framework (PDMF), Public debt is composed of external debt (Debt denominated in foreign currency) and domestic debt (stock of shilling denominated liabilities). The definition, however, excludes domestic arrears, pension liabilities which are on the rise across government. The total disbursed debt has increased by 22% from UGX.33.99 trillion as at 30th June 2017 to UGX.41.44 trillion as at 30th June 2018. b. There are a number of stringent loan conditions in the loan agreements signed by the Government of Uganda and these have further increased the cost of borrowing and at times expose Uganda\u2019s sovereignty to risk. 14 c. There has been a huge increase in onlent loans to parastatals from UGX.431 billion in 2015/16 to UGX.4,634 billion in 2017/18 representing a 975% increment; however, this is happening in the face of failure by parastatals to repay loans earlier onlent. There is likelihood that the financing instruments being used are not appropriate for some parastatals. d. An assessment of Uganda\u2019s debt sustainability revealed that though Uganda compares well with other countries in the debt to GDP ratios, it fares poorly in interest to revenue and debt repayment to revenue ratios. This is largely due to the low tax to GDP ratios suffered by Uganda. As a result, Government is heavily relying on rolling over domestic debt. e. Government does not have a clear strategy that would protect the country against foreign exchange risk as a result of debt dominated in foreign currency. In the year under review, there was an exchange", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Without qualifying my opinion further, attention is drawn to the following additional matters which have also been disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Contingent Liabilities \u2013 UGX.9.4 trillion", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nAs disclosed in the statement of contingent liabilities, Government contingent liabilities have increased to UGX.9.4 trillion up from UGX.7.5 trillion reported in the previous year. The trend appears unsustainable in the event that a significant percentage crystallizes into liabilities. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Classified Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "As disclosed under note 8, a total of UGX.757 bn relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified \n15 \nExpenditure), this expenditure is to be audited separately and a separate audit report issued.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expenditure off the IFMS", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of public spending. From a sample of 7 Ministries and Agencies which are on the IFMS, it was observed that 6 entities still send huge block figures outside the system after charging expenditure codes on the system; however, the ultimate expenditure cannot be restricted to what was charged. It was also noted that a number of entities post these funds to commercial bank accounts a practice that was stopped many years back. This practice exposes such funds to a risk of misuse. \nThe Accountant General explained that the identified expenditures are transfers made to regional offices where IFMS is not yet deployed. Progress is being achieved in rolling out IFMS to regional offices of entities. I advised the Accountant General to expedite the roll out so as to mitigate the exposure to risk of abuse. \n", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Weaknesses in the E\u2013Cash payment platform", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "GOU has implemented wide-ranging Public Financial Management (PFM) reforms geared towards ensuring efficient, effective, transparent and accountable use of public resources as a basis for improved service delivery. These reforms have provided the foundation for improved transparency and accountability in public financial management process, however, one of the challenges that still exists is the management of cash transactions in government entities. \nTo further strengthen the management of cash transactions, Government acquired an e- cash solution to enable MDALGs efficiently process cash payments directly to beneficiaries without going through employee personal accounts. The objective of adopting e-cash system was to mitigate the risk associated with cash advances to employee personal accounts. The system is used by MDAs to effect one-time payments to mobile money accounts of persons not employed by the MDA. \n16 \nA review of the system revealed major weaknesses in the controls which are likely to undermine the attainment of the stated objectives. It was noted that funds could be sent to bank accounts rather than mobile money, non-individual beneficiaries can be set up, multiple payments can be made to individual beneficiaries in the same seating and there was no cap on the amounts that can be sent. \nAs a result of the above weaknesses, I noted that payments were made to employee accounts instead of third parties, huge sums of money were transferred in single transactions to a beneficiary through the system and multiple payments were made to the same beneficiaries on the same day. \nIf the system weaknesses are not plugged, the intended objectives of the system may not be achieved as it appears to be creating a parallel payment platform to the IFMS. I have advised the Accountant General to consider strengthening the controls embedded on the system as it rolls it out to other MDAs. \n", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Leased data and Internet Services for IFMS from private entities", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 4 (a) of the NITA-U Act provides that NITA-U shall provide internet services to the government. In addition, regulation 10 of the NITA-U (E-government) regulations provides that all public bodies shall use the NBI and electronic government infrastructure as the primary vehicle for all government data, internet and voice services.", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I noted that the Ministry of Finance entered into contracts and continues to lease data and internet related services for its IFMS sites from private entities and pays them directly. In the year under review, a total of UGX.2,381,843,130 was paid to various local companies for the data communication. Interaction with NITA(U) revealed that their service to IFMS in the year under review had a 99% uptime, their coverage is countrywide and the current Rural Communication Infrastructure Project funded by the World Bank was to provide last mile connectivity to all major installations in the country. I noted that NITA(U) provides connectivity using the budget already availed to it through appropriation. The continued solicitation of services from private data providers is wasteful as the funds could be used to expedite last mile connection to the national backbone where needed. \nManagement in their response stated that the National Backbone Infrastructure (NBI) that is provided by NITA (U) has been adopted as the main link in all the sites within Kampala. The adoption of the NBI at other sites is ongoing and the roll out exercise has a target completion date of 31st March 2019 for sites where NITA-U link is accessible such as IFMS \n17 \nsites. The second link, which is by a telecom company, will only be maintained for emergency purposes only at negotiated rates for IFMS regional centres. \nI await the conclusion of this management initiative. \n", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Conflict between Loan Agreement, Power Purchase Agreement and", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Generation and Sale License", "metadata": {"headings": [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Article 3.1 and Appendix 1-A (11) of the loan agreements between GOU and the financing Bank for the construction of Isimba HPP and Karuma HPP requires UEGCL to enter into a power purchase agreement (PPA) with Uganda Electricity Transmission Company Ltd (UETCL) on a take or pay basis (also known as capacity payment). Part IV of the power purchase agreements signed between UEGCL and UETCL in relation to Karuma and Isimba respectively, and approved by EXIM Bank requires UETCL to make capacity payments to UEGCL. Under the capacity payment method, the purchaser is required to pay for the entire available capacity of the hydropower facility. \nThe government of Uganda guaranteed the above agreement between UETCL and UEGCL, implying that in case UETCL fails to pay, Government of Uganda would bridge the gap. \nContrary to this arrangement, it was noted that clause 6 and Annex D (2) of the generation and sale licenses issued by the Electricity Regulatory Authority (ERA) to UEGCL in relation to Karuma and Isimba authorises UEGCL to only charge UETCL an Energy charge. Under the energy charge method, the purchaser is only required to pay for energy consumed, as measured by a meter. The purchaser is not required to pay for the available energy that it does not consume. \nUEGCL charging UETCL an energy charge and not requiring capacity payment implies flouting of the power purchase agreement and would require Government of Uganda through the Ministry of Finance to bridge the gap. Indeed the Solicitor General\u2019s advice dated 14th September 2018, forwarded to ERA by UEGCL, recommended for the amendment of the generation license to harmonize with the PPA and credit loan agreement. This has not been undertaken up to date. I advised the PS/ST to ensure that the license is harmonized with the agreements as advised by the Solicitor General to avoid crystallization of the guarantee. \n18", "metadata": {"headings": [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}, [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, statement from the Hon. Minister of Finance, Planning and Economic Development, statement from the Secretary to the Treasury, statement from the Accountant General, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. \nMy opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}, [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}], [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda. \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2008, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2008 unless the Accountant General has a realistic alternative to the contrary. \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process. \n19 \nAuditor\u2019s Responsibilities for the Audit of the Consolidated Financial", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Statements", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of government as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also; \n", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the government\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the government to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "20 \n", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves a fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In accordance with Section 19(1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of the GoU Consolidated Financial Statements that; \n", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Except for the matters raised in the compliance with legislation section below, and whose effect has been considered in forming my opinion on the GoU consolidated financial statements, the activities, financial transactions and information reflected in the consolidated financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In accordance with Section 13 of the NAA, 2008, I have a responsibility to report material findings on the compliance of Treasury management with specific matters in key legislations. I performed procedures to identify findings but not to gather evidence to express assurance. \n21 \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Government Commitments beyond Appropriation and off the IFMS", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 21(2) of the Public Finance Management Act 2015, states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in a previous financial year, and it has the capacity to pay for the expenditure from the approved estimates as appropriated by Parliament for that year. \nA review of the consolidated financial statements revealed that for 27 entities, their total expenditures plus new commitments for the year exceeded the appropriation for the year by a total of UGX.363,791,707,071. This implies that the Accounting Officers committed votes beyond the appropriation which contravenes the requirements under the Act. I observed that the IFMS has controls to avoid commitments beyond appropriation, implying that the commitments were done outside the IFMS system. The continued circumvention of budget controls leads to further accumulation of domestic arrears. \nManagement acknowledged that in some cases, commitments outside of the IFMS were done in breach of existing guidelines on committing government. But in other cases, the breach is unavoidable where the commitments arise from outside the organisation such as court awards. Management noted that the MTEF funding has been enhanced effective 2018/19 to clear all verified arrears progressively up to 2021/22 as per the Domestic Arrears Strategy. New measures will also be undertaken for cases of errant Accounting Officers who commit Government beyond the budget without justifiable reasons. I await the outcome of management\u2019s commitment. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "27th December, 2018 \n22 \n2.2", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}], [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE", "page": 32, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have audited the consolidated financial statements of Local Governments Districts which comprise the consolidated Statement of Financial Position as at 30th June 2018, and the consolidated Statement of Financial Performance, consolidated Statement of Changes in Equity and consolidated statement of Cash flows together with other accompanying statements for the year then ended ,and notes to the consolidated financial statements, including a summary of significant accounting policies. \nIn my opinion, the consolidated financial statements of Local Governments for the year ended 30th June 2018 are prepared, in all material respects in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAI), and the National Audit Act 2008. My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements section of my report. I am independent of the Local Governments Districts in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act 2008, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the consolidated financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \n23", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Basis for Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Consolidated Financial Statements of the current period. These matters were addressed in the context of my audit of the consolidated financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below as key audit matters to be communicated in my report; \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Performance of Youth Livelihood Programme.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme, which started in the financial year 2013- 2014, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities. \nThe audit focused on an amount of UGX.32.9 bn disbursed to 105 Districts in the Financial Years; 2013/2014 and 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.\n- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.\n- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda and\n- Whether on a sample basis the funded projects exist and are operating.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "24 \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a. Underfunding of the Programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the approved budget for the YLP program revealed that whereas the Districts had budgeted for a total amount of UGX. 35.2bn for the financial years 2013/2014 and 2014/2015, only UGX. 32.9bn was released resulting in a shortfall of UGX. 2,381,248,643. As a result only 15,979 (67%) of the proposed 23,850 projects were funded. This affected the number of youths who had been targeted by the program by benefiting only 195,644 out of 286,200 youths, (68%) by 30th June 2018. This undermined the intended objective of responding to the challenge of unemployment amongst the Youths. \nThe Accounting Officers mainly attributed this to budget cuts by the Ministry of Gender, Labour and Social Development (MGLSD) which has the final say in this programme. \nI advised the Accounting Officers to continuously engage the MGLSD to ensure success of the programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}, [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}], [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b. Low recovery of Youth Livelihood Funds", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I observed that whereas the groups funded in 2013/2014 and 2014/2015 were expected to have repaid a total amount of UGX.33.6 bn (Interest inclusive) by close of the financial year 2017/2018, only UGX.8.3 bn (24.7%) was collected leaving a balance of UGX.27.4 bn (75.3%). \nPhysical inspection was carried out on two selected projects per district (2013/2014) to ascertain whether they were in existence and executed in accordance with the operational guidelines. Out of the 172 inspected projects, only 63 projects were in existence (36%) while 109 projects were nonexistent. \nFailure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. \nAccording to the Accounting Officers, delayed repayment was mainly attributed to disintegration of groups and sharing of funds by members (45%), embezzlement of funds by group members (23%), failure of some projects especially agriculture \n25 \nprojects due to bad weather patterns (10%) and other reasons including lack of skills, Sensitization and insecurity (22%). \nI advised Accounting Officers to seek for a lasting solution with all stake holders in order to address the challenge of youth unemployment. \nc. Failure to transfer recovered funds to the recovery account in BOU. \nA review of the bank statements of YLP collection accounts revealed that out of the recovered amount of UGX.8.3 bn from 105 districts, UGX.6.9 bn had been transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18. However the balance of UGX.1.4bn had not been transferred. This undermines the effective implementation of the program.  \nThe Accounting Officers attributed this to the slow recovery rates and failure to allocate some recoveries to individual groups.  \nI advised the Accounting Officers  \nachieve the project objectives. \nto follow the programme guidelines in order to \n", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of the Uganda Road Funds  \nSection 45 (3) of the Public Finance Management Act, 2015 states that \u201c An Accounting Officer shall enter into an annual budget performance contract with the PS/Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)\u201d of the said Act.", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Regulation 18(3) of the Local Government Financial and Accounting regulations, 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council. \nIt has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery. \nDuring the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The \n26 \nfocus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments Districts. \nConsequently, I developed specific audit procedures which included to ascertain whether;", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The budgeted URF releases for Local Governments for the year under review were actually received ;\n- The planned URF outputs were achieved;\n- The monitoring and supervision was carried out by reviewing reports to assess performance.  \nBased on the procedures performed, the following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "a) Budget performance \nA total of UGX.55.1bn was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several District roads using Road gangs and the force Account mechanism. However, the Districts received UGX.55.3bn resulting into an excess of UGX. 0.16bn. The excess constituted 0.3% of the budgeted amount.", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Status of implementation", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of planned outputs against actual performance revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- A total of 26,883.28 kms at an estimated cost of UGX.13bn was planned to be undertaken under routine manual maintenance. Audit noted that 20,487.29 kms (76%) were actually undertaken at a cost of UGX.10.1bn (77%).\n- A total of 7,006.82 kms at an estimated cost of UGX.16.2bn was planned to be undertaken under routine mechanised maintenance. Audit observed that 6,698.9 kms (96%) were actually undertaken at a cost of UGX.15.8bn (97%).\n- A total of 1,619.1 kms at an estimated cost of UGX. 9.7bn was planned to be undertaken under periodic maintenance. However, audit noted that 1,828.8 kms (113%) were actually undertaken at a cost of UGX.10.3bn (106%).", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c) Field Inspections", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 37, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 36, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Inspection carried out in 115 Districts revealed unsatisfactory and incomplete works in 31(27%) Districts as shown in the individual entity reports. The Accounting Officers attributed this to heavy rains and floods, failure to attract road gangs, budget cuts and high unit cost per kilometre. \nI advised the Accounting Officers to engage relevant authorities to revise the funding model that suits the different localities.", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 37, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 36, "level": 3}}, [{"headings_0": {"content": "c) Field Inspections", "page": 37, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 36, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters presented in the financial statements. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unpaid Pension and Gratuity Arrears  \nDistricts had not paid pension and gratuity arrears totalling to UGX.20.7bn by the end of the financial year as disclosed in note 24 of the consolidated Financial Statements for the year ended 30th June 2018. The unpaid pension and gratuity negatively impacts on the well-being of the retired civil servants. The Accounting Officers attributed this to delayed access to the pension payroll.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to follow-up the matter with the MoFPED and Ministry of Public Service to expedite the verification process and have the pension and gratuity arrears payments effected. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate Controls Surrounding Management of Payables  \nI observed that payables increased from UGX.43.7bn to UGX.104.1bn as disclosed in the consolidated statement of financial positions for District Local Governments. The accumulation of payables may lead to litigation and payment of fines and penalties.  \nI advised the Accounting Officers to observe the commitment control system and to settle outstanding payables.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Arrears of Revenue  \nDisclosed in the consolidated statement of Arrears of Revenue is UGX.10.8bn accumulated revenue arrears which have increased by 58% up from UGX.6.8bn reported in the previous", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "28 \nyear. Money owed to Councils represents an idle asset as it denies them the opportunity of using the money to provide services promptly.  \nI advised the Accounting Officers to initiate measures to recover the outstanding amounts.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Contingent Liabilities  \nDisclosed in the Consolidated Statement of Contingent Liabilities on page 32 of the Consolidated Financial Statements of the Local Governments is a contingent liability of UGX.2.4bn. These are as a result of  \nlegal proceedings lodged against the Districts. This appears unsustainable in the event that a significant percentage crystallizes into liabilities. I advised the Accounting Officers to explore the causes of the accumulation of contingent liabilities with a view of curtailing further increment.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Funds not accounted for  \nAn amount of UGX. 1.1bn included in the expenditure figures of the consolidated financial statement lacked supporting documents at the time of Audit. Consequently, I was unable to confirm that the funds were utilised for the intended purposes.  \nI advised the Accounting Officers to ensure that the funds are properly accounted for or else effect recovery from the responsible officers.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements:", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Local Revenue Performance  \nRegulation 32 of the Local Governments Financial and Accounting Regulations, 2007 requires Councils to ensure collection of all budgeted revenue in an approved manner and the revenue banked intact in Council accounts. A review of revenue performance revealed that districts budgeted to collect UGX.18.6bn. However only UGX.11bn (59%) was released leading to an under collection of UGX.7.6bn (41%). Under collections negatively affect implementation of planned activities.  \nThis was attributed mainly to challenges in revenue collections from tax parks, creation of new entities draught and natural calamities.", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nI advised the Accounting Officers to enhance the sensitisation of tax payers on tax compliance and to develop other strategies to enhance revenue collections. \n29 \nDetails of other information, Accounting Officers and my responsibilities are included in", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Annexure 1.", "metadata": {"headings": [{"headings_0": {"content": "Annexure 1.", "page": 39, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 38, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 39, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 39, "level": 3}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 39, "level": 3}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "22nd December, 2018. \n30 \n2.3", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE CONSOLIDATED", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE CONSOLIDATED", "page": 40, "level": 3}}, {"headings_1": {"content": "KAMPALA", "page": 39, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE CONSOLIDATED", "page": 40, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have audited the consolidated financial statements of Municipal Councils  \nwhich comprise the consolidated Statement of Financial Position as at 30th June 2018, and the consolidated Statement of Financial Performance, consolidated Statement of Changes in Equity and consolidated statement of Cash flows together with other accompanying statements for the year then ended ,and notes to the consolidated financial statements, including a summary of significant accounting policies. \nIn my opinion, the consolidated financial statements of Municipal Councils for the year ended 30th June 2018 are prepared, in all material respects in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAI), and the National Audit Act 2008. My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements section of my report. I am independent of the Municipal Councils in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act 2008, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the consolidated financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \n31", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, [{"headings_0": {"content": "Basis for Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Consolidated Financial Statements of the current period. These matters were addressed in the context of my audit of the consolidated financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below as key audit matters to be communicated in my report;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Performance of Youth Livelihood Programme.  \nThe Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The audit focused on an amount of UGX.1,6Bn disbursed to 17 Municipal Councils in the Financial Years; 2013/2014 and 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.\n- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.\n- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda and\n- Whether on a sample basis the funded projects exist and are operating.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "32 \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a. Underfunding of the Programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the approved budget  \nfor the YLP program revealed that whereas the Municipal Councils had budgeted for a total amount of UGX.1.7bn for the financial years 2013/2014 and 2014/2015 , only UGX.1.6bn was released resulting in a shortfall of UGX.17,971,000. \nThis undermined the intended objective of responding to the challenge of unemployment amongst the Youths.  \nThe Accounting Officers mainly attributed this to budget cuts by the Ministry of Gender which has the final say in this programme. \nI advised the Accounting Officers to continuously engage the ministry of gender to ensure success of the programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}, [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}], [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b. Noncompliance with the repayment schedule", "metadata": {"headings": [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "It was observed that whereas the groups funded in 2013/2014 and 2014/2015 were expected to have repaid a total amount of UGX.1.8bn (Interest inclusive) by close of the financial year 2017/2018, only UGX0.44bn (24.9%) was collected leaving a balance of UGX.1.3bn (75.1%). Physical inspection was carried out on two selected projects per Municipal Council to ascertain whether they were in existence and executed in accordance with the operational guidelines. Out of the 26 inspected projects, only 6 projects were in existence while 20 projects were non-existent. \nFailure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. \nAccording to the Accounting Officers, delayed repayment was mainly attributed to disintegration of groups and sharing of funds by members (45%), embezzlement of funds by group members (23%), failure of some projects especially agriculture projects due to bad weather patterns (10%) and other reasons including lack of skills, Sensitization and insecurity (22%). \n33 \nI advised Accounting Officers to seek for a lasting solution with all stake holders in order to address the challenge of youth unemployment.", "metadata": {"headings": [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX0.44bn only UGX0.4bn was transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18 leaving a balance of UGX0.079bn. This undermines the effective implementation of the program.  \nThe Accounting Officers attributed this to the slow recovery rates and failure to allocate some recoveries to individual groups. \nI advised the Accounting Officers to follow the programme guidelines in order to achieve the project objectives. \n", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of the Uganda road Funds", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that \u201c An Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)\u201d of the said Act. \nRegulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council. \nIt has been observed over years that planned and budgeted for activities of a number of Municipal Councils are not implemented thereby affecting service delivery. \nDuring the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of \n34 \nfailure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Municipal Councils. \nConsequently, I developed specific audit procedures which included to ascertain whether;", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The budgeted URF releases for Local Governments for the year under review were actually received ;", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The planned URF outputs were achieved;\n- The monitoring and supervision was carried out by reviewing reports to assess performance.  \nBased on the procedures performed,", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "a) Budget performance \nthe following observations were made; \nA total of UGX.24.4bn was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several Municipal roads using Road gangs and the force Account mechanism. However, the Municipalities received UGX.24.5bn (resulting into an excess of UGX.112,625,251 . The excess constituted (0.5%) of the budgeted amount.", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Status of implementation", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of planned outputs against actual performance revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- A total of 2,229 kms at an estimated cost of UGX.2.6bn was planned to be undertaken under routine manual maintenance. Audit revealed that 2,059 kms (92%) were actually undertaken at a cost of UGX.2.3bn (88%)\n- A total of 741 kms at an estimated cost of UGX.4.1bn was planned to be undertaken under routine mechanised maintenance. Audit revealed that 877 kms (118%) were actually undertaken at a cost of UGX.4.2bn (103%)\n- A total of 171 kms at an estimated cost of UGX. 11.6bn was planned to be undertaken under periodic maintenance. Audit revealed that 162 kms (97%) were actually undertaken at a cost of UGX.10.9bn (95%)", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c) Field Inspections", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 45, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 44, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Inspections carried out in 35 Municipalities revealed unsatisfactory and incomplete work in 8 Municipalities (23%) as shown in the individual entity reports. The Accounting Officers attributed this to heavy rains, delayed access to read equipment from districts, failure to attract road gangs and high unit costs per Kilometerage in some areas. \nI advised the Accounting Officers to engage relevant authorities to revise the funding model to suite the different terrains and situations.", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 45, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 44, "level": 3}}, [{"headings_0": {"content": "c) Field Inspections", "page": 45, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 44, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matter presented  \nin the financial statements \u2013statement of financial performance \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unpaid Pension and Gratuity Arrears  \nMunicipal Councils had not paid pension and gratuity arrears amounting to UGX.2.3bn by the end of the financial year as disclosed in note 24 of the consolidated financial statement of Municipal councils for the year ended 30th June 2018, in their respective Financial Statements. The unpaid pension and gratuity negatively impacts on the well-being of the retired civil servants. The Accounting Officers attributed this to delayed access to the pension payroll arising from delays in verifying pension and gratuity files by the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to follow-up the matter with the MoFPED and Ministry of Public Service to have the pension and gratuity areas payments effected in a timely manner. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Funds not accounted for  \nAn amount of UGX. 263,269,202 included in the expenditure figures of the consolidated financial statement lacked supporting documents at the time of Audit. Consequently, I was unable to confirm that the funds were utilised for the intended purposes. I advised the Accounting Officers to ensure that the funds are properly accounted for or else effect recovery from the responsible officers.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "36 \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate Controls Surrounding Management of Payables  \nIt was observed that payables increased from UGX.19.9bn, to UGx.28.5bn as disclosed in the consolidated statement of financial positions for District Local Government. The accumulation of payables can lead to litigation, and payment of fines and penalties.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to observe the comment control system and to settle outstanding commitments promptly. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Outstanding Arrears of Revenue  \nDisclosed in the statement of consolidated Arrears of Revenue is UGX.8.3bn accumulated revenue arrears which have increased by 16% up from UGX.7.2bn reported in the previous year. Money owed to councils represents and asset that is idle as it denies them the opportunity of using the money to provide services promptly.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to initiate measures to recover the outstanding amounts.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Contingent Liabilities  \nDisclosed in the Consolidated Statement of Contingent Liabilities on page 61 of the Consolidated Financial Statements of the Local Governments is a contingent liability of UGX.1bn. These are as a result of legal proceedings lodged against the Municipal Councils. This appears unsustainable in the event that a significant percentage crystallizes into liabilities.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nI advised the Accounting Officers to explore the causes of the accumulation of contingent liabilities with a view of curtailing further increment.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements: \n37", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Local Revenue Performance  \nRegulation 32 of the Local Governments Financial and Accounting Regulations, 2007 requires Councils to ensure collection of all budgeted revenue in an approved manner and the revenue banked intact in Council accounts. A review of revenue performance revealed municipal councils budgeted to collect UGX.20.1bn. However, only UGX.13.3bn (66%) was collected leading to a shortfall of UGX.6.8bn (34%).  \nThe Accounting Officers attributed this to challenges in revenue collections from tax parks, creation of new entities, draught and natural calamities.", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nI advised the Accounting Officers to sensitize of tax payers on tax compliance and to develop other strategies to enhance revenue collections. \nDetails of other information, Accounting officer and my responsibilities are included in", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Annexure 1.", "metadata": {"headings": [{"headings_0": {"content": "Annexure 1.", "page": 47, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 46, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 47, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 47, "level": 3}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "22 nd December, 2018. \n38 \nPART 3: GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) \n3.0", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}, [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}], [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}], [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}, {"headings_1": {"content": "KAMPALA", "page": 47, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "3.1", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}, {"headings_1": {"content": "KAMPALA", "page": 47, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I carried out 166 Financial Audits and 5 Engineering Audits, 2 under USMID (18 municipalities for two financial Years), 2 in Mulago and Butabika Hospitals, and 1 in Entebbe Senior Secondary School. Accordingly, the detailed reports have been issued to the individual entities.  \nRegarding the financial audits, 154 entities had unqualified opinions up from 149 entities last year. The qualified opinions on the other hand decreased by 3 to 13 and one adverse opinion.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**S/N**", "**FY**", "**Type of Opinion**", null, null, null, "**Total**"], [null, null, "**Unqualified**", "**Qualified**", "**Adverse**", "**Disclaimer**", null], ["**MDAs**", "**2016/17**", "149", "16", "0", "0", "**165**"], [null, "**2017/18**", "154", "13", "1", "0", "**168**"]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "3.2  \nCROSS \u2013 CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Over the years, planned and budgeted for activities are not adequately implemented thereby impacting on the achievement of the national objectives. I assessed the budgeting and implementation of key Ministries, Departments and Agencies to establish adequacy planning, budgeting, financial and annual physical performance by analysing government revenue and expenditure planning procedures, release of funds, testing consistency of planned outputs with the approved budget and verifying the accuracy and completeness of the reported actual outputs. Below are the key highlights of the findings, details are provided in my separate budget performance report and individual reports which have been issued separately. \n39 \n", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}]], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- National planning and assessment of Government performance  \nI observed some gaps in Government planning and budgeting which affect the timeliness and accuracy of plans by Government. The shortcomings include;\n- 1 out of 16 sectors delayed to submit sector plans.\n- Lack of service delivery standards in all MDAs and LGs.\n- Delay in issuing of circular for NDP III by NPA.\n- Failure by NPA to undertake mid-term review assessment of the NPD II.\n- Failure by 40 entities to submit strategic plans.\n- Failure by some MDAs in attaining satisfactory score on Certificate of Compliance (CoC) 88 entities (66%) scored less than 60%", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "These gaps imply that the sector development plans may not be aligned with the NDP. Further, lack of service delivery standards implies that there is no bench mark for assessing service delivery and implementation of the NDP. In addition, the failure to undertake a mid-term review affects the planning of NDP III as the results of the midterm review are used to provide guidance to stakeholders in the development and timely implementation of NDP III. \nThere is need for NPA to follow up with the MDAs and LGs to ensure that the above challenges are addressed.", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of planned /budgeted activities", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Unimplemented activities in MDAs", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to control the regularity and proper use of the money appropriated to the vote. According to Section 45 (3) of the same Act, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year and during implementation effort are required to be made to achieve the agreed objectives/targets for the entity within the available resources. \n40 \nA review of the Ministerial policy statements, expenditures and performance reports revealed a number of entities implemented their activities in accordance to their plans. However, I noted that some entities did not implement activities as planned citing non- release of funds, late release of funds, delayed procurement processes. I also noted that there were diversions in a number of instances. \nThe most affected entities were Ministry of Works and Transport, Ministry of Health and Ministry of Education and Sports. \nDetails of implementation of planned activities are in my budget performance report issued separately.  \nI advised Accounting Officers to follow approved plans and appropriations in implementation of activities and follow up with MoFPED for full funding of activities. \n", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Non Payment of Pension Arrears  \nI noted that many votes were not paying pension and gratuity to beneficiaries. For MDAs, by the close of the f/y an amount of UGX35bn, up from UGX 17.34bn last financial year, which had been released for payment of pension was not paid out. The biggest amount, of UGX11.6bn is by Ministry of East African Affairs. For Local Governments, an amount of UGX30.6bn down from UGX100.7bn had not been spent by close of the year.", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The Accounting Officers attributed this to non-existent pensioners, delayed verifications and late releases of funds. This negatively affects the delicate lives of senior citizens and has a direct impact on their human rights and needs to urgently be addressed. \n", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Under absorption  \nIt was observed that there has been an improvement in the disbursement and absorption of loans; by the close of 2017/2018 only 10 loans were performing below expectation with absorption levels below 10%.", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Several projects had not utilised significant amounts of funds released to them. For example USMID project which had disbursed an amount of UGX100.6bn to the Municipal Councils. I noted that an amount of UGX95bn was still on the accounts of 14 Municipal \n41 \nCouncils (UGX95bn) unutilised despite various incomplete/abandoned civil works due to non-payment to Contractors. A significant number of projects had delays in implementation with the Energy and Education sectors being the most affected.  \nUnspent funds imply delayed or non-implementation of planned activities for service delivery. The occurrence of these unspent balances was attributed by Accounting Officers to late release of funds from Ministry of Finance, Planning and Economic Development, inefficiencies in procurement units and incompetent contractors among others. \nI advised the Accounting Officers to liaise with MoFPED for timely release of funds and streamline procurement and contract management processes.", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.2 Decentralization of Pension and Payroll Management", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In financial year 2014/15, Government partially decentralized Pension management with the Planning (budgeting) and ensuring that processing of files is undertaken by MDAs and LGs. MOPS pledged to eventually have the decentralization of pension to be fully undertaken by all MDAs and LGs. Whereas the Government has made substantial progress in reducing the ghost pensioners, I noted that there were still gaps in the processing of Government employee emoluments as indicated below. \n", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- I noted that 1674 staff from the June 2018 payroll deemed to have reached the mandatory retirement age were still on the active payroll and were paid a total of UGX.1.4bn during the month of June alone in form of salaries and allowances contrary to Public Standing Orders.\n- Payroll of June 2018 revealed that pensioners in various Votes were employed on contract terms but there was no evidence indicating that their job positions required special skills. Some of the positions in question include; drivers, plant operators, accountants, administrative assistants, askaris and special constables which positions can easily be filled from the existing job market. Irregular employment of pensioners results into excess expenditure by Government and denies the unemployed access to government jobs.\n- The system being used to manage the pension was unable to generate automatic notifications of the retirement due dates.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "42 \n", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There were delays in solving queried files as 931 files were queried and stored at the MOPS awaiting collection by the respective vote human resource officers for further action. I noted that it takes on average between 6 to 12 months for vote Human Resource Officers to pick up the queried files for correction.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- I noted from review of the IPPS electronic files that some pensioners were assigned multiple gratuity payments both on the payrolls and interface files. In the event that Votes do not carry out a review to ascertain the accuracy of the interface files uploaded on the IFMS, the possibility of double payments cannot be ruled out.  \nI note that Government is in the process of procuring a system that will solve these challenges. I await the outcome of this initiative for future pensions and call for immediate addressing of bottlenecks for the 931 pensioners.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "3.1.3 Non-Compliance with Tax laws", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the year under review, a sample of MDAs did not comply with Tax laws in respect to deductions and remittances to UGX. 27.4 bn. The failure to deduct and remit taxes directly impacts on collections by the Uganda Revenue Authority. I advised Accounting Officers to comply with the tax law.", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 3: Non-deduction and Non-remittance of taxes", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Community Agricultural Infrastructure Improvement Programme \u2013 Project 3 (CAIIP \u2013 III)", "-", "18,287,066,139"], ["**2**", "Urban Markets and Marketing Development of Agricultural Products Project", "-", "6,184,417,820"], ["**3**", "District Commercial Services Support Project (DICOSS)", "1,062,000", "-"], ["**4**", "Soroti University", "-", "141,733,220"], ["**5**", "ADB V Support to Higher Education, Science &Tecchhnology-1273 (USD. 657,578.14)", "2,450,004,629", "-"], ["**6**", "Gulu University", "324,624,045", "-"], ["**7**", "Gulu Regional Referral Hospital", "-", "111,598,776"], ["**Total**", "**2,775,690,674**", "**24,724,815,955**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Non deducted taxes", "Non remitted taxes"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Good practice requires Accounting Officers to reduce cases of apparent waste, extravagant administration or failure to achieve value for money due to management\u2019s laxity in the conduct of operations. However, I noted wasteful expenditure to the tune of UGX 1.6 bn. These arose as a result of interest on late payments on VAT and breach of contracts. Table below refers. This affected the implementation of activities in the entities and on the overall service delivery. \nI advised Accounting Officers to adhere to the contract arrangements with a view of avoiding such expenses.", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, [{"headings_0": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 4: Wasteful/Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Ministry of Water and Environment and Urban Development", "Interest charges", "803,111,726"], ["**2**", "Ministry of Education and Sports", "These include payment of interest on delayed payments, litigation costs for wrongful termination of contracts and refund of embezzled funds.", "798,940,237"], ["**Total**", "", "**1,602,051,963**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Particulars", "Amount"], "type": "table"}}, {"content": "3.1.5 Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the review, it was noted that receivables worth UGX. 60.8 bn were not collected by the various Ministries, Departments and Agencies and were therefore still outstanding as at 30th June 2018 as summarized in table below. This was a reduction from the total receivables of UGX. 74.8 bn as at 30th June 2017. There is a risk that the receivables may not be collected.  \nI advised the Accounting Officers to ensure timely collection of receivables and devise measures to enforce recovery. \n44", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}, [{"headings_0": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 5: Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Ministry of Justice & Constitutional Affairs", "20,609,131,791"], ["**2**", "State House", "590,200,000"], ["**3**", "Petroleum Fund", "12,877,415,932"], ["**4**", "Water Supply And Sanitation Programme support (WSSP) I under JWESSP", "32,064,486"], ["**5**", "Kyambogo University", "4,684,030,407"], ["**6**", "Busitema University", "246,527,500"], ["**7**", "Ministry of Education and Sports", "21,609,448,397"], ["**8**", "Uganda Blood Transfusion Services", "74,600,000"], ["**9**", "Jinja Regional Referral Hospital", "109,663,453"], ["**Total**", "**60,833,081,966**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity Summary", "Amount"], "type": "table"}}, {"content": "3.1.6 Staff Shortages", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, {"headings_1": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that out of the total Government staff establishment of 469,216 positions, only 311,987 positions had been filled leaving a gap of 157,229 representing 34% of vacant posts across MDAs/LGs. These vacant posts include key staffing posts such as Doctors, Clinical Officers, Professors, Theatre Staff, Human Resource Officers, Legal Officers and Commissioners among others.", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, {"headings_1": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The major staffing shortfalls were noted in Local Governments, Public Universities and Directorate of Public Prosecutions with staffing levels of only 30%, 40% and 41% respectively which are far below the recommended minimum staffing level of 65%. Police and Prisons are equally substantially affected. Inadequate staffing affects the timely implementation of entity activities and may adversely impact on the entities in the achievement of its strategic objectives. The matter requires urgent attention.  \nI advised Accounting Officers to make concerted efforts in engaging with all stakeholders to ensure that vacant posts are filled to enable the entities adequately deliver on their mandate.", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, {"headings_1": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "metadata": {"headings": [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Land matters have again remained an issue featuring in my current year audit report.  \nA number of instances have been noted where Government entities have continued to lose out on land to encroachers because the land is not fenced, surveyed and titled. \n45 \nThe entities that are greatly affected by this problem are Uganda Police (UPF), Prison Services and public universities.  \nFurther, I noted that the Uganda Land Commission which is mandated to hold Government Land in trust does not have an updated register of all the land it holds in trust for Government. There is a need to address land issues in Government Institutions.", "metadata": {"headings": [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}], [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, {"headings_1": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["1", "Directorate of Public Prosecutions", "The ODPP RSA Residence Kapchorwa building was constructed on land whose ownership was contested."], ["2", "Uganda Police Force", "Unsurveyed land, Untitled land, Encroachment on  Natete land (total land with issues is approximately 570 acres.  across the entire country)"], ["3", "Uganda Prisons Services", "Unaccounted for land at Luzira (106.692 acres),  Untitled and Unsurveyed land, Land with encroachments, disputes and encumbrances at Arua, Namalu, Amita, Ngenge, Ragem, Kotido, Bukedea and Budaka--un surveyed and un titled land is equivalent to 89 pieces of varying sizes across the country"], ["4", "Ministry of Defence and Veterans Affairs", "Compensation of Land at Usuk, Ngariam Katakwi, JIE Block 4, Plot 21, Nakapirimor, Kotido District, Petero Bashaija (Estate of Maria Kakindu) Kabamba and Plot 20 Lugard Avenue, Entebbe (Total 7.675bn)"], ["5", "Ministry of Agriculture Animal Industry & Fisheries", "Untitled Land(VODP),Missing land title and loss of land to Government Departments (Bukalasa Agricultural college)"], ["6", "Ministry of Tourism, Wildlife and Antiquities", "6 pieces of land where museums are located did not have titles"], ["7", "Ministry of Water and Environment", "Various water schemes built (construction cost over UGX50bn) across the country have no land titles"], ["8", "Public Universities (KYU, Soroti, Busitema, Muni, Gulu)", "Illegal encroachment, underutilised and untitled land"], ["9", "Jinja Referral", "Lack of Titles"], ["10", "Ministry of Science and Technology", "Lack of Land Titles for PIBID Land (land at Sanga approximately 50 acres and land where the water source is located at Kyamugambira approximately 4 acres)."]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, {"headings_1": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Land Matter"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, {"headings_1": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.8 Court cases won by Government", "metadata": {"headings": [{"headings_0": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}, {"headings_1": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I observed that a sum of UGX. 20.6bn was reported as cumulative arrears of revenue as at 30th June 2018 arising from won cases. There was no evidence to show that Management had collected any of the arrears although the Ministry continues to make payments for cases lost. There is a risk of loss of Government revenue arising from failure to enforce collection of revenue due from cases won. \nThe Accounting Officer explained that the Ministry has engaged external parties to follow up collection of the outstanding arrears of revenue from cases won.  \nI advised the Accounting Officer to expeditiously follow up the matter and have the outstanding revenue collected.", "metadata": {"headings": [{"headings_0": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}, {"headings_1": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, [{"headings_0": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}, {"headings_1": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.9 Pending legal cases", "metadata": {"headings": [{"headings_0": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that a number of entities had ongoing court cases whose outcomes were still uncertain. Notable among them were Ministry of Energy and Mineral Development and Makerere University as outlined in table below.", "metadata": {"headings": [{"headings_0": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 7: Pending Legal Cases", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Ministry of Energy and Mineral Development", "389,800,000,000", "several legal cases arising from land compensation claims for the Isimba and Karuma projects"], ["**2**", "Soroti University", "1,025,265,000", ""], ["**3**", "Makerere University", "5,634,291,157", ""], ["**4**", "Makerere  University Business School", "3,803,637,896", ""], ["", "**Total**", "**400,263,194,053**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Estimated legal cost", "Remarks"], "type": "table"}}, {"content": "Their eventual determination and/or payment could negatively effect on the cash flows and ability of the concerned entities to continue as going concerns. \nI advised Management to always ensure due diligence in carrying out their work to safeguard against litigation and consequential unfavourable outcomes. \n47", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}, [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}], [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "metadata": {"headings": [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The roles and objectives of the Tax Policy department under Ministry of Finance Planning and Economic Development (MoFPED) among others are to initiate, evolve and formulate policies to achieve economic policy goals and objectives including stimulating investments and also raise domestic revenues to finance the government budget. The department is also mandated to evaluate and advise on the impact of tax policy on taxpayers and the economy.", "metadata": {"headings": [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "It was noted that the Ministry introduced a policy of paying taxes to URA on behalf of Companies in specific sectors such as the steel sector. In addition, the ministry also agreed to settle electricity bills for some firms in the textile industry. However, due to lack of a proper policy, it was observed that incentives are given without accompanying budget provisions and as such, this has always led to creation of domestic arrears under the Ministry. As such, by the close of the FY 2017/2018, domestic arrears attributable to these incentives had grown to UGX.153 bn up from UGX.83 bn in the previous year, this represented an 83% increase. \nThe Accounting Officer explained that the Tax and Energy incentive was not backed by relevant resources, which created domestic arrears.  \nI advised Government to consider establishing a policy framework for not only guiding the funding mechanism for such incentives but to also limit them to available resources.", "metadata": {"headings": [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Inadequate Project monitoring by Project Steering Committees", "metadata": {"headings": [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Project Steering Committees have a role to provide overall guidance on project activities and this is to be done on a regular basis. However, I noted 8 projects whose value amounted to USD.516,760,000 (UGX.1.912trillion) were experiencing difficulties in having these meetings undertaken. As a consequence, there were delays in approving and implementing work plans and manuals and policies approved. This has adverse effect on the timelines for implementation which could lead to extra costs in case of project extensions. \n48 \nThe Accounting Officers attributed this to difficulties in constituting these meetings as the membership consists of Permanent Secretaries that are usually busy on other assignments. \nThere is need for Government to review the compositions of these committees with a view to having alternative representatives at these meetings so that regular meetings can be undertaken.", "metadata": {"headings": [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}], [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}], [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.2 Energy and mineral development sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Funds withdrawn from the Petroleum Fund", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 58 of the Public Finance Management Act (PFMA), 2015, requires withdrawals from the Uganda Petroleum Fund (UPF) to the Uganda Consolidated Fund (UCF) to be made under authority granted by an Appropriation Act. In addition, section 59(3) requires that Petroleum revenues be used for financing infrastructure and development projects.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I noted that management transferred UGX.125.3 billion on 2nd November 2017 from the UPF to the UCF, without explicit mention of the UPF, in the Appropriation Act, as a source of funding. Instead the withdrawal was premised on the MTEF fiscal framework for financial years 2015/16-2021/22 submitted to Parliament which includes the different sources of revenues financing the budget.  \nIn the absence of guidance from the Appropriation Act, which would indicate the activities for which the funds have been budgeted, there is no assurance as to whether the funds were used to finance infrastructure and development projects of Government, as provided for under Section 59(3) of the PFMA. \nIn response, management explained that the Appropriation Act, as defined in article 156 of the Constitution, provides for only expenditures but does not reflect the various sources of funding for the budget, and that discussions are ongoing to review the presentation of the Appropriation Act to incorporate funding sources. \nI advised management to liaise with the relevant authorities to align the legal framework to sufficiently provide for a format of the Appropriation Act which shows the purpose, activities and amounts of the Petroleum Funds to be appropriated under the Consolidated \n49 \nFund, or to be transferred to the investment reserve account in accordance with the PFMA, 2015. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delay to establish the Petroleum Investment Framework", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 62 and 63 of the PFMA 2015, requires that monies withdrawn from the Petroleum Fund to the Petroleum Revenue Investment Reserve (PRIR) shall be done with the approval of Parliament and warrant of the Auditor General. In addition the money shall be invested in accordance with the Petroleum Revenue Investment Policy issued by the Minister of Finance, Planning an Economic Development, in consultation with Secretary to the Treasury. Section 64 (3) also requires that Bank of Uganda (BoU) manages the PRIR within the framework of a written agreement entered into between the Minister and the Governor of Bank of Uganda. Section 66 further provides for the appointment of a Petroleum Investment Advisory Committee to advise the minister on investments to be undertaken under the Petroleum Revenue Investment Reserve. \nHowever, three years after enactment of the law, the framework (PRIR, Policy, Committee, agreement) were not in place. It is commendable that BoU made call investments using the Petroleum Fund bank balance of USD.108,764,044, during the period under review and earned interest amounting to USD1,007,212.92. In the absence of an investment framework, I could not guarantee whether the investments provided value for money and maximum returns had been obtained without causing undue risks to the Fund. Though management stated that a Draft Investment Framework was in place, it had not been approved. \nI advised the Accounting Officer to expedite the approval process of the Petroleum Investment Framework and appointment of an Investment Advisory Committee, in line with the requirements of the PFMA, 2015 to guide the Investment of funds from the Petroleum Fund. In addition, BoU should provide documentation regarding the type of investments, interest rates agreed and duration. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Court cases relating to compensation of sub-surface rocks", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I observed that there are a number of on-going court cases arising from legal suits by Project Affected Persons (PAPs) against the Ministry of Energy and Mineral Development. \n50 \nThe legal suits relate to compensations for sub-surface rocks amounting UGX. 389.8 billion as at 30th June 2018. An amount of UGX379.1 billion relates to compensation claims for land affected by the construction of Isimba HPP while UGX. 10.75 billion relates to the construction of Karuma HPP. \nThese court cases may result into the delays in the construction of the strategic dams thus resulting into increase of commitment fees and delay in achieving the intended objective of the project. \nI advised Government to expedite the settlement of these court cases.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delayed Completion of Projects due to Right of Way challenges", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I noted that a number of Projects under the Energy sector were not completed within the agreed contract periods. This was attributed to delays in compensation of Project Affected Persons, hence failure to access Right of Way (ROW). Many PAPs also refuse the valuations by Chief Government Valuer. The delay to complete the projects ranged from 4months to 8 years and resulted into contract cost escalations in some projects. For example the case of Mbarara-Nkenda transmission line which delayed for 8 years resulting into standby costs, additional supervising consultant\u2019s costs and interest charges totalling USD 9,936,215.1 and UGX.5.1bn and Hoima-Nkenda transmission line which delayed by two years and has resulted into standby costs of USD982,295. \nI advised Government to acquire land before commencement of such major projects.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.3 Education", "metadata": {"headings": [{"headings_0": {"content": "3.3.3 Education", "page": 60, "level": 3}}, {"headings_1": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "a) Under absorption of Projects funds under MOES  \nAssessment of absorption of Loans and Grants from various development partners indicated low uptake of the funds given the remaining implementation period. \n51", "metadata": {"headings": [{"headings_0": {"content": "3.3.3 Education", "page": 60, "level": 3}}, {"headings_1": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, [{"headings_0": {"content": "3.3.3 Education", "page": 60, "level": 3}}, {"headings_1": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 8: Under absorption of project funds", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["(HEST-AfDB)", "UA 67,000,000", "UA35,804,422.4", "53%", "5 Years", "30/06/2019"], ["USDP-PSFU (World Bank)", "USD.21,800,000", "USD.4,090,945", "19%", "3 years", "31/08/2020"], ["USDP-MOES (World Bank)", "USD.78,200,000", "USD.1, 516,701.86", "2%", "3 years", "31/08/2020"], ["UTSEP (GLOBAL PARTNERSHI P FUND)", "USD.100, 000,000", "USD.54, 469,714", "54%", "4 years", "30/06/2019"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Project", "Loan Amount", "Current Absorption", "%age", "Elapsed duration", "End Date"], "type": "table"}}, {"content": "The Accounting Officer attributed the delays to;", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Low disbursement of funds due to delays in constituting the project coordination unit.\n- Insufficient funds as a result of disbursement conditions by the World Bank such as matching grants under component 4 of Uganda Skills Development project and difficulties in securing internationally recognises Twinning Institutions to Support Local Technical colleges.\n- Delayed signing of the Financing agreements by the Government of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised projects management to streamline planning and procurement processes so as to reduce the inefficiencies which are affecting the project implementation. I also advised the Implementing Ministries to put in place proper follow up procedures to ensure timely signing of Financing Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Review of Operations Of Public Universities", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I undertook a review of management of operations of the 9 public universities for selected key areas. The audit focused on management of fees collection, management of University land, management of income generating assets, allocations to key budget areas, and staffing. The following were observed; \n52 \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of Fees Collection policies", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I noted that nine (9) public universities had not fully implemented the measures put in place to ensure collection of all fees due to the University. This led to accumulation of tuition arrears amounting to UGX 11.841bn as at 30th June 2018. The arrears were majorly identified in Makerere (UGX 3.5bn), Kyambogo (UGX 4.5bn) and Gulu (UGX 1.4bn). Further analysis indicated that tuition arrears in 6 Universities span over a period of one year with UGX 4.058bn outstanding for 2 years and UGX 0.363bn outstanding for 3 years and above. The under collection of tuition fees affects implementation of planned activities and achievement of intended objectives. \nI advised the Universities\u2019 management to ensure adequate adherence to guidelines set out in the fees management policies. \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Illegal Occupancy of University facilities", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Physical inspections of the University premises revealed that 5 out of the 9 public Universities had over 380 private businesses (mostly small scale) occupying University facilities and space without tenancy agreements or Memorandum of understanding. This implies that the tenants illegally occupied the premises since there were no official tenancy agreements with the businesses. Due to lack of tenancy agreements, the tenants were neither paying the Universities tenancy fees nor utility fees for electricity and water consumed thus occasioning a financial loss to the Universities.  \nI advised management to develop policies on administering business operations at the universities. \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Under collection of Rental fees from Tenants", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Review of tenancy agreements and rental collections for 2 Universities revealed that the Universities were supposed to collect UGX 2.179bn from tenants as per their tenancy agreements but only collected UGX 1.162bn resulting into a shortfall of UGX 1.017bn during the financial year. This presented an average increase of 143% in shortfall from UGX 0.460bn experienced the previous financial year. The uncollected rental fees may become irrecoverable from the tenants leading to revenue loss. \n53 \nI advised management of the universities to put in place measures to ensure that all rental fees due to the universities are fully collected. \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate budget allocation for Library function", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I noted that despite a general increment of provisions for Library resources between FY2016/17 and 2017/18, the allocations to library by all public Universities were at an average of 1.1% of the approved budget estimates below the prescribed allocation of 10% contrary to the University and Other Tertiary Institutional standards regulations,", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2005. Insufficient funding to the Library limits the universities ability to facilitate research and growth in the existing and newly developed areas of study.", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised management of the Universities to ensure that adequate funds are allocated for this function in line with the regulations. \nc) Status of stadia in the Country  \nDespite the enormous success that Ugandan teams have shown in the recent past both on the local and international scene, especially in Athletics, Football, Netball, University Sport, Rugby; field inspections and review of the National Council Sports report on the status of stadia in the country revealed lack of; perimeter walls, water facilities, Lighting facilities, acceptable playing grounds, and functioning toilet facilities. Incidences of Land encroachment were also widely prevalent in stadia located in Municipal councils. \nThis has rendered most of the stadia unfavourable for hosting sporting activities which has limited talent growth in the country. This has also limited the ability of most sports federations and the National Council of Sport from achieving their core mandate of promoting sports development in the country. \nManagement explained that most of these stadia are owned by government and are managed as private enterprises under the control of Boards while others are managed by District Councils. I also observed that stadia do not receive any government financial support, and therefore cannot sustain their maintenance budgets. \n54 \nI advised Management to develop a feasible strategy for improvement of sports facilities in the country and ensure that necessary approvals are obtained from line Ministries, Local Authorities and Departments for stadia Infrastructural funding.", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.4 Justice Law and Order Sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Operationalization of regional Government analytical laboratories  \nThe Directorate of Government Analytical Laboratories (DGAL) opened regional laboratories in Mbarara, Gulu, Mbale, and Moroto. To date, a total of UGX.2.2bn has been invested in these facilities. The investment was aimed at having exhibits analysed locally and to reduce the referral of exhibits to Kampala for analysis. Although these regional offices were opened, they were non-operational. They lacked adequate staff and necessary equipment and had instead been turned into collection centers for exhibits and samples for onward transmission to Kampala. Failure to optimally utilize such resources not only denies the public the services of the Government chemist but also directly affects the delivery of justice.  \nFor example, there has been accumulation of case back logs. During the year, DGAL received a total of 2000 case applications for various types of analyses but only managed to dispose only 726 cases translating into only 36.3% of the total applications received. Overall, DGAL has accumulated significant case backlog over the years with 5559 cases unattended to.  \nAccording to the Accounting Officer, a budget has been drawn to handle case backlog in FY 2019/20 amounting to UGX12.8bn.", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "There is need to prioritize the implementation of this case backlog strategy and engage Government to have the budget for this activity funded. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Failure to produce suspects in court and overstay of prisoners on remand Section 25(1) of Police Act requires that a police officer on arresting a suspect without a warrant shall produce the suspect so arrested before a magistrate\u2019s court within 48 hours unless earlier released on bond. A review of the case register and case files in 5 sampled police stations revealed that a number of suspects spent more than the 48 hours in cells without either being charged or being granted police bond. In some cases suspects spent", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "55 \nup to 200 hours without being charged. Keeping suspects beyond the mandatory 48 hours not only contravenes the provisions of the Act but also results in unnecessary expenditure for the force in terms of costs to maintain these suspects.", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Relatedly, an analysis of the population of prisoners currently on remand revealed that the performance of Uganda Prison Services (UPS) in achieving the objective of addressing the problem of long stay on remand, high remand population and the observance of the right to fair and speedy trial was still unsatisfactory. A number of prisoners had stayed for long periods on remand and in some cases without being produced in court. It was noted that 2305 prisoners had stayed on remand for more than 3 years. Overstay on remand affects the delivery of justice to these suspects and is a contravention of the rights to a fair and speedy trial. \nManagement attributed the delays to inefficiencies in agencies within the sector that investigate, prosecute and try suspects which have a direct effect on the length of stay of these suspects. I advised UPF and UPS to liaise with responsible agencies to ensure that the suspects are arraigned in court within the mandatory period. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Management Information Systems within the JLOS sector  \nI observed that the JLOS entities procured Management Information Systems at a cost of UGX.14.7bn to enable these entities undertake their mandates as follows.", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Table 9: Details of Management Information systems within JLOS sector", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**Uganda Police Force**", "Crime Records Management Information System (CRMS)", "Ensure that case investigations are automated and to improve efficiency within the investigations department of the UPF.", "0.5"], [null, "Suspect Profile System (SPS)", "To provide profiles of suspects through capture and storage of bio data, photographs, and thumbprints among other features, to help in quick identification of suspects.", null], ["**DPP**", "Prosecution Case Management Information", "Improve case output through the use of computer-based systems, record and collect information pertaining to cases, rapidly transfer case details from law enforcement through the", "14"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity", "System", "Purpose of the system", "Cost (bn)"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "System (PROCAMIS)", "use of computer and communications systems and roll over the system in all DPP Offices country wide.", ""], ["**MOJCA**", "DCL Information Management System", "The system among other functions was procured to;  \uf0b7 Track on going cases giving details like; the lawyer handling the case, documents used in the case, status of the case, file movement, tasks handled during the case, and amounts claimed against Government.  \uf0b7 store case information in soft copy  \uf0b7 Run reports as requested.  \uf0b7 Easily provide amounts claimed against Government as well as cases pending payment with their outstanding amounts.", "0.05"], ["**Judiciary**", "", "Government is yet to procure a System", "0"], ["**Uganda Prison Service**", "Prisons  staff Management System", "Government is yet to procure a Human Management System to improve on the efficiency in prisons information.", ".15"], ["", "**Total cost**", "", "**14.7**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity", "System", "Purpose of the system", "Cost (bn)"], "type": "table"}}, {"content": "However, I noted that the implementation of the MIS has had challenges towards attainment of its objective. For example, the system procured by DPP four (4) years ago has only had 11 (9.2%) out of the planned 119 stations covered and operational. The Accounting Officer attributed this to a number of reasons such as;", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate trained personnel\n- Insufficient laptops and scanners\n- Lack of training manuals and software review documents.\n- Standalone systems which do not interface with other government systems.  \nFailure to operationalise the systems negates the purpose for which they were procured and may result in total waste of resources invested.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "There is need for Government to undertake a comprehensive assessment of the level of implementation and ensure that these systems are fully operationalised as envisaged. These systems should be integrated if the information has to be effectively shared. \n57 \n", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Outstanding court awards and compensations  \nMOJCA had outstanding domestic arrears of UGX.664bn during the year ended 30th June, The bulk of the liabilities comprised of unsettled court awards and compensations amounting to UGX.655bn. A review of a sample of files revealed some cases that had not been paid nor considered for payment for close to 10 years after the award was made had accumulated interest totalling to UGX124bn.  \nDelay to settle the obligations have resulted into Government accumulating interest on the principal amounts.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2018. The bulk of the liabilities comprised of unsettled court awards and compensations amounting to UGX.655bn. A review of a sample of files revealed some cases that had not been paid nor considered for payment for close to 10 years after the award was made had accumulated interest totalling to UGX124bn.  \nDelay to settle the obligations have resulted into Government accumulating interest on the principal amounts.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Government prioritises settlement of these arrears to minimise the accumulation of avoidable interest payments. \n58", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.5 Tourism Sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Management of Museums and Monuments  \nDuring the year under review, Government invested UGX 53,889,420 in establishing and managing 4 Museums in across the country. However, an inspection of these museums to establish how they are managed revealed that there was no Policy and Regulatory guidelines put in place to regulate access, management and accountability of old and new assets in the Museums and Monuments. What is guiding management and accountability of the historical monuments is a very old historic monuments Act that appears outdated. As a consequence, there are over 650 sites and monuments that have been documented but many of these are yet to be mapped and gazetted.  \nThere were no funds provided in respect of research and promotional activities of the Museums implying that the expected value from undertaking research activities may not have been achieved. Government will not match the global standards as expected.  \nI also noted that 6 pieces of land where museums are located did not have titles. The affected Museums include those located in Kampala, Soroti, Kabale and Moroto.", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "There is need for Government to fund research activities in line with the provisions of the International Museum Standards a view of benefiting from global dynamic research activities", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.6 Works Sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expiry of Standard Gauge Railway Board (SGR)  \nIt was noted that all the Board members\u2019 terms expired in November 2017 and have not been renewed or replaced contrary to Section 4.4 of the SGR Project Governance Manual which requires members of the Board to hold office for a period of 2 years renewable at the discretion of the Minister of Works and Transport. For instance the Annual Board reports had not yet been prepared and submitted to the Minister.  \nAbsence of a Board creates challenges in governance and execution of the Project\u2019s mandate.  \nThe Accounting Officer explained that the issue of the expiry of the SGR board was brought to the attention of the Minister for further action.", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "59 \nI advised management to expedite the process of re-appointment or appointment of new Board members as required by the manual. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Development of New Kampala Port at Bukasa  \nThe Ministry of Works and Transport plans to contract a modern port at Bukasa on the shores of Lake Victoria as part of the development of the Central Corridor from Kampala across Lake Victoria to Mwanza, Musoma to Dar es Salaam on the Indian Ocean. The Central Corridor will provide an alternative route to the Northern corridor from Kampala to Mombasa hence promoting regional trade, increasing economic growth and integration, reducing heavy traffic on the Northern Corridor hence reducing road maintenance and cost of doing business. It was noted that the Master plan for the development of the new Kampala port at Bukasa was finalized. In addition the topographic survey was completed though the water lines are not yet complete. The training needs assessment report was prepared but no training was carried out.  \nProcurement of consultancy services for construction of start-up infrastructure (Road and Fence) is in advanced stage.", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "In spite of the above progress to date with the accompanying benefits for the country, it was noted that a budget provision for the compensation of 1,833 project affected persons (PAPs) estimated at UGX.87.5 billion had not been made in the financial year 2018/19. The implication is that the project may stall thereby impacting implementation of subsequent project phases. \n60", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Project (MKCCAP)  \nThe Government of the Republic of Uganda received a loan from the African Development Fund and the Nigerian Trust Fund towards the cost of the improvement of Health Services at Mulago Hospital and the City of Kampala Project. Specific objectives of the project included improvement of interrelationships of facilities and departments within and between the floors and blocks, improvement of the internal and external works, improve appropriateness of specification of finishes, overhaul and modernise the electro- mechanical works and enhancing the functionality of the hospital. I noted that whereas the civil works executed were generally in accordance with the agreed designs and specifications, there were some issues I noted that should be addressed to ensure delivery of the hospital infrastructure is as per the approved designs.", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "There was omission of essential components of works during planning and design review as a result of resource constraints. Owing to this, the Consultant was requested to design a reduced scope of rehabilitation works that would fit in the budget. This resulted in some essential components of the works such as organ transplant unit, paediatric ICU, pathology unit, landscaping and incinerator being omitted in the design review on the understanding that funds permitting, to be done in future. During execution of works, it became clear that some of the omitted works needed to be carried out and on this basis, MOH sourced for additional funding which substantially increased the project cost.", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The project has experienced significant delays in execution. The original project period of 24 months had been exceeded by 16 months. Delays in execution of works were mainly attributed to delayed handover of sections of the site due to delayed relocation of patients to Kawempe and Kiruddu hospitals. The final section of the site was handed over in October 2016 (22 months after the project commencement) and yet clause 2.1 of the general conditions of contract of the signed contract states that the contractor will be given full access to site before commencement of works. Other reasons for delayed execution of works were; increased scope of works, late instructions and pending information from the consultant, delayed payment of VAT amounts, and delayed payment \n61 \nof IPC no.13 by 69 days. Delayed execution of works resulted into additional costs of USD 380,000 incurred in extension of the supervising consultant\u2019s contract. Furthermore, Kiruddu hospital septic tank overflows from time to time due to overwhelming number of patients transferred from Mulago hospital posing a health risk to the users and neighbouring areas.", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "There is Lack of a maintenance plan for implemented Infrastructure. There are a lot of sophisticated installations, being done by international experts, yet the Contract did not allow for maintenance costs in case of any unforeseen future failures. It is evident that in case of future equipment failures, there will be either need for restoration by the same experts, or neglect which will mean non achievement of value for money on the implemented infrastructure. I advised the Accounting Officer to ensure that; a maintenance plan and budget is provided for maintaining the sophisticated installations at the Hospital Complex; and training of local personnel is undertaken since the installations were undertaken by international experts. \n3.4", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "This section includes all matters that were classified as matters of high significance during the audit. It summarises the findings in each individual audit report and includes all entities with modified and unmodified opinions. They comprise of findings in the basis for qualified opinion paragraphs, key audit matters, emphasis of matter, other matters and compliance matters raised. The details are in the individual reports issued separately to Parliament and Accounting Officers. Refer to Annexure II \n62 \nPART 4: COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES \n4.0", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}], [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}], [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "metadata": {"headings": [{"headings_0": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}, {"headings_1": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I carried out 134 Financial Audits for Commissions Statutory Authorities and State Enterprises and 13 Engineering Audits under UNRA during the year under review. Accordingly, the detailed reports have been issued to the individual entities. By the time of this report, 6 financial audits were still ongoing while 4 planned financial audits were not undertaken. \n125 entities had unqualified opinions representing an increase of 6.8% from 117 unqualified opinions issued last year. The qualified opinions on the other hand decreased by 40% from 15 to 9 in the year under audit and the disclaimer of opinion also decreased by 100% from 2 to None. Chart below refers;", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}, {"headings_1": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}, [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}, {"headings_1": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Figure 1: Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Chart showing opinions", "metadata": {"headings": [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "140  \n120  \n100  \n80  \n60  \n40  \n20  \n0  \nUnqualified Qualified Disclaimer Total \nFY2016/17 FY2017/18 \n63 \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}, [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}], [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}], [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}, {"headings_1": {"content": "Chart showing opinions", "page": 72, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In line with the PFMA 2015, I reviewed the consolidated summary statement of Financial Performance of Public Corporations and State Enterprises for the year ended 30th June 2018 and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}, {"headings_1": {"content": "Chart showing opinions", "page": 72, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.2.1 Completeness of Statement of Performance", "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, {"headings_1": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest. \nHowever, a comparison of the consolidated statement of treasury operations and the consolidated summary of financial performance of the public corporations and state enterprises revealed that entities with shareholders' equity of UGX 15.7 Trillion as at 30th June 2018 where government has controlling interest1 were not consolidated. Below is a summary of financial performance of public corporations and state enterprise that were not consolidated.", "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, {"headings_1": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}, [{"headings_0": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, {"headings_1": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 10: Un-Consolidated State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "National Social Security Fund", "100%", "9,936,291,648,000"], ["**2**", "Uganda Railways Corporation", "100%", "3,426,533,654,000"], ["**3**", "Uganda Electricity Generation Company Limited", "100%", "829,652,214,000"], ["**4**", "Uganda Electricity Transmission Company Limited", "100%", "379,189,000,000"], ["**5**", "National Housing and Construction Company Limited", "51%", "311,942,288,000"], ["**6**", "Uganda Property Holdings Limited", "100%", "229,950,802,062"], ["**7**", "Uganda Electricity Distribution Company Limited", "100%", "205,977,780,000"], ["**8**", "Nile Hotel International Limited", "100%", "193,584,509,164"], ["**9**", "Uganda Air Cargo Corporation", "100%", "76,361,088,653"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Enterprise", "Government Shareholding", "Shareholders' Equity"], "type": "table"}}, {"content": "1 Ownership interest with enough voting shares, that is over 50% \n64", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**10**", "Post Bank Uganda", "100%", "64,205,605,803"], ["**11**", "Uganda Wildlife Conservation Education Centre", "100%", "13,233,498,966"], ["**12**", "Uganda Printing and Publishing Corporation", "100%", "11,370,013,230"], ["**13**", "Uganda Seeds Limited", "100%", "6,678,058,279"], ["**14**", "NEC Farm Katonga Limited", "100%", "5,050,688,396"], ["**15**", "NEC Construction Works & Engineering Limited", "100%", "2,047,012,597"], ["**16**", "NEC Tractor Project", "100%", "1,910,356,736"], ["**17**", "NEC Tractor Hire Scheme Limited", "100%", "1,572,895,139"], ["**18**", "NEC Uzima Limited", "100%", "1,507,223,000"], ["**19**", "Uganda National Oil Company Limited", "100%", "0"], ["Shareholders' Total Equity", null, null, "**15,697,058,336,025**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Enterprise", "Government Shareholding", "Shareholders' Equity"], "type": "table"}}, {"content": "This implies that the consolidated summary statement of financial performance of the public corporations and state enterprises is incomplete and thus does not reflect the accurate government ownership. \nThe Accountant General should maintain a comprehensive and up-to-date record for all the entities where government has controlling interest to reflect the true picture of government ownership, in line with the law.", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.2.2 Alignment of Reporting periods", "metadata": {"headings": [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Section 85(3) of the PFMA, 2015 requires State Enterprises or Public Corporations whose financial year end are not aligned with the Government of Uganda (GoU) financial reporting period of 30th June, to comply within three years after the commencement of this Act, which elapsed in the FY 2017/18. \nI noted that most enterprises had complied with the directive of aligning their financial year ends with the GoU financial reporting period of 30th June, except Post Bank Uganda Limited and Pride Micro Finance which still have 31st December as their reporting period ends. These however have cited the provisions of the Financial Institutions Act as the impediment to compliance. \nI advised the Accounting Officer to harmonise the PFMA 2015, with the Financial Institutions Act. \n65", "metadata": {"headings": [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}], [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}], [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.2.3 Financial Performance of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial performance is therefore of interest to Government. I noted however that Nakivubo Memorial Stadium did not submit financial statements while results for Civil Aviation Authority relate to the year ended 30th June 2016. \nA computation and analyses of the profitability, liquidity and gearing parameters of these enterprises revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, [{"headings_0": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a) Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Fourteen (14) out of the 29 State Enterprises analysed made profits in the year under review, with Bank of Uganda (BoU), National Social Security Fund (NSSF) and National Water and Sewerage Corporation (NWSC) posting profits of UGX 424bn, 240bn and 51bn respectively as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 11: Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Bank of Uganda", "424,113,000,000", "(95,982,000,000)", "(542)"], ["**2**", "National Social Security Fund", "240,444,091,000", "11,003,211,000", "2,085"], ["**3**", "National Water and Sewerage Corporation", "51,188,903,000", "26,711,133,000", "92"], ["**4**", "Pride Micro Finance", "16,496,928,000", "15,046,452,000", "10"], ["**5**", "Post Bank Uganda Limited", "6,204,064,468", "5,061,961,867", "23"], ["**6**", "New Vision Printing and Publishing Company Limited (Dividend is proposed not declared)", "2,318,223,000", "14,685,000", "15,686"], ["**7**", "Nile Hotel International Limited", "1,521,712,661", "761,162,918", "100"], ["**8**", "Uganda Air Cargo Corporation", "1,511,953,445", "2,598,256,138", "(42)"], ["**9**", "NEC Construction Works & Engineering Limited", "795,920,408", "781,979,028", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Enterprise", "Profit After Tax - 2017/18 (UGX)", "Profit After Tax - 2016/17 (UGX)", "%age Change"], "type": "table"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**10**", "NEC Tractor Hire Scheme Limited", "752,282,106", "439,878,942", "71"], ["**11**", "NEC Luwero Industries Limited", "230,073,329", "(854,360,481)", "(127)"], ["**12**", "Uganda Property Holding", "125,315,766", "553,504,151", "(77)"], ["**13**", "Uganda Post Limited", "100,495,000", "(4,449,441,000)", "(102)"], ["**14**", "Uganda Wildlife Conservation education Centre", "65,550,177", "89,060,223", "(26)"], ["**15**", "NEC Tractor Project", "(70,636,203)", "(31,875,591)", "122"], ["**16**", "Uganda Seeds Limited", "(182,934,495)", "48,162,092", "(480)"], ["**17**", "Mandela National Stadium", "(238,902,339)", "(669,415,803)", "(64)"], ["**18**", "NEC Farm Katonga Limited", "(359,026,879)", "38,464,862", "(1,033)"], ["**19**", "NEC Uzima Limited", "(385,744,000)", "57,668,000", "(769)"], ["**20**", "Uganda Printing and Publishing Corporation", "(1,403,798,564)", "(616,572,195)", "128"], ["**21**", "Kilembe Mines Limited", "(1,624,302,143)", "(440,930,080)", "268"], ["**22**", "National Housing and Construction Company Limited", "(2,050,991,000)", "12,863,781,000", "(116)"], ["**23**", "Uganda Electricity Distribution Company Limited", "(6,682,561,000)", "(6,730,922,000)", "(1)"], ["**24**", "Uganda National Oil Company Limited", "(9,584,449,000)", "(3,421,297,000)", "180"], ["**25**", "Uganda Electricity Generation Company", "(10,856,159,000)", "(13,483,005,000)", "(19)"], ["**26**", "Uganda Development Corporation (Group)", "(17,571,299,000)", "13,691,981", "(128,433)"], ["**27**", "Civil Aviation Authority (2016)", "(21,070,422,000)", "11,922,770,000", "(277)"], ["**28**", "Uganda Electricity Transmission Company Limited (prior year figure are for 6 months)", "(75,526,000,000)", "62,254,000,000", "(221)"], ["**29**", "Uganda Railways Corporation", "(93,036,050,000)", "(199,481,183,000)", "(53)"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Enterprise", "Profit After Tax - 2017/18 (UGX)", "Profit After Tax - 2016/17 (UGX)", "%age Change"], "type": "table"}}, {"content": "The worst performing State Enterprises were Uganda Railways Corporation (URC), Uganda Electricity Transmission Company Limited (UETCL) and Civil Aviation Authority with losses of UGX93bn, UGX75.5bn and UGX21bn respectively. \n67 \nIn comparison to the previous year, 12 enterprises posted improved (increased profits or reduced loss) performance, with New Vision Printing and Publishing Company Limited, NSSF, Kilembe mines registering over 200% percentage increase.", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}, [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Return on Assets (ROA) is an indicator of how profitable an enterprise is relative to its Total Assets. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. NEC Tractor Hire Scheme Limited, NEC Construction Works & Engineering Limited and Pride Micro Finance recorded Return on Assets of 43%, 27% and 7% respectively.  \nApart from the banking institutions, which may not be asset intensive, the majority of the enterprises are suboptimal and inefficient in utilising their assets. The worst performing Enterprises were Uganda National Oil Company Limited, NEC Uzima Limited and Uganda Development Corporation. Details are shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 12: Returns on Assets", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "NEC Tractor Hire Scheme Limited", "43.3"], ["**2**", "NEC Construction Works & Engineering Limited", "26.8"], ["**3**", "Pride Micro Finance", "6.7"], ["**4**", "National Water and Sewerage Corporation", "3.2"], ["**5**", "National Social Security Fund", "2.7"], ["**6**", "New Vision Printing and Publishing Company Limited (Dividend is proposed not declared)", "2.7"], ["**7**", "Bank of Uganda", "2.7"], ["**8**", "Post Bank Uganda Limited", "1.8"], ["**9**", "Uganda Air Cargo Corporation", "1.7"], ["**10**", "NEC Luwero Industries Limited", "1.3"], ["**11**", "Nile Hotel International Limited", "0.8"], ["**12**", "Uganda Wildlife Conservation education Centre", "0.5"], ["**13**", "Uganda Electricity Distribution Company Limited", "0.4"], ["**14**", "Uganda Post Limited", "0.1"], ["**15**", "Uganda Property Holding", "0.1"], ["**16**", "Mandela National Stadium", "-0.1"], ["**17**", "Uganda Electricity Generation Company", "-0.2"], ["**18**", "National Housing and Construction Company Limited", "-0.5"], ["**19**", "Civil Aviation Authority (2016)", "-2.4"], ["**20**", "Uganda Railways Corporation", "-2.6"], ["**21**", "Uganda Seeds Limited", "-2.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Return on Assets"], "type": "table"}}, {"content": "68", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**22**", "Uganda Electricity Transmission Company Limited (prior year figure are for 6 months)", "-2.9"], ["**23**", "NEC Tractor Project", "-3.2"], ["**24**", "Kilembe Mines Limited", "-4.3"], ["**25**", "NEC Farm Katonga Limited", "-6.2"], ["**26**", "Uganda Printing and Publishing Corporation", "-9.8"], ["**27**", "NEC Uzima Limited", "-20.1"], ["**28**", "Uganda Development Corporation (Group)", "-24.9"], ["**29**", "Uganda National Oil Company Limited", "-178.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Return on Assets"], "type": "table"}}, {"content": "c) Proposed Dividends", "metadata": {"headings": [{"headings_0": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}, {"headings_1": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Furthermore, I observed that, out of the 17 profit making enterprises, only New Vision Printing and Publishing Company Limited proposed a dividend pay-out amounting to UGX1,912,500,000. In the year under review, it demonstrated this commitment by paying out dividends totalling UGX.101,037,000. Government should ensure that profit making enterprises provide a return to the investment made by government", "metadata": {"headings": [{"headings_0": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}, {"headings_1": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "d) Liquidity Assessment", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I analysed the ability of state enterprises\u2019 to meet their short-term financial obligations by comparing the current assets and current liabilities. The ratio of Current Assets to Current Liabilities exceeding 2:1 is desirable, although acceptable current ratios vary between industrial sectors. I noted that 17 entities were above the ideal threshold, implying that they are able to meet their liabilities as they fall due. 7 entities were below the threshold and may have a challenge of paying their liabilities. \nThe liquidity assessment of four state enterprises namely Bank of Uganda, Pride Micro Finance, Post Bank Uganda Limited and NSSF was not made because the financial institutions have mandatory liquidity thresholds. \nI further observed that 16 out of 24 entities had improved their liquidity ratios in comparison with the previous year. \n69", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}, [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 13: Liquidity of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "NEC Farm Katonga Limited", "305.9:1", "0.7:1", "43,809%"], ["**2**", "Uganda Seeds Limited", "135:1", "114:1", "18%"], ["**3**", "Uganda Development Corporation", "62.1:1", "50:1", "24%"], ["**4**", "NEC Tractor Project", "8.3:1", "7.5:1", "11%"], ["**5**", "Nile Hotel International Limited", "7.8:1", "8.6:1", "-9%"], ["**6**", "Uganda Electricity Generation Company Limited", "7.6:1", "7.2:1", "6%"], ["**7**", "Uganda Railways Corporation", "5.4:1", "2.9:1", "84%"], ["**8**", "NEC Luwero Industries Limited", "5.1:1", "19.8:1", "-74%"], ["**9**", "NEC Tractor Hire Scheme Limited", "5:1", "1.6:1", "216%"], ["**10**", "Uganda Electricity Distribution Company Limited", "4.5:1", "3.7:1", "22%"], ["**11**", "NEC Construction Works & Engineering Limited", "3.9:1", "1.6:1", "135%"], ["**12**", "New Vision Printing and Publishing Company Limited", "3.6:1", "3.1:1", "14%"], ["**13**", "Uganda Property Holdings Limited", "3.5:1", "1.8:1", "97%"], ["**14**", "National Housing and Construction Company Limited", "2.5:1", "2.8:1", "-11%"], ["**15**", "NEC Uzima Limited", "2:1", "2.4:1", "-16%"], ["**16**", "Kilembe Mines Limited", "2:1", "3.1:1", "-36%"], ["**17**", "Uganda National Oil Company Limited", "2:1", "1.6:1", "28%"], ["**18**", "Uganda Air Cargo Corporation", "1.8:1", "0.1:1", "1,643%"], ["**19**", "Uganda Electricity Transmission Company Limited", "1.5:1", "1.4:1", "7%"], ["**20**", "National Water and Sewerage Corporation", "1.3:1", "1.4:1", "-8%"], ["**21**", "Uganda Post Limited", "1.1:1", "1:1", "6%"], ["**22**", "Uganda Printing and Publishing Corporation", "0.6:1", "0.9:1", "-29%"], ["**23**", "Uganda Wildlife Conservation education Centre", "0.5:1", "0.7:1", "-27%"], ["**24**", "Mandela National Stadium", "0.4:1", "0.3:1", "58%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Liquidity 2017/18", "Liquidity 2016/17", "%age Change"], "type": "table"}}, {"content": "70 \nI advised the Accounting Officers to ensure Treasury/working capital management is strengthened by ensuring speedy collection of debts and reduction of liabilities not guaranteed by enough assets.", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "e) Long-term Debt", "metadata": {"headings": [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Entities should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 4 State enterprises had debt ratios of more than 50% implying that their total assets were insufficient to cover their total debt. These were UEDCL, UEGCL, UETCL and NWSC. \nAnother 8 enterprises, namely Uganda Development Corporation, National Housing and Construction Company Limited, Kilembe Mines Limited, New Vision Printing and Publishing Company Limited, NEC Luwero Industries Limited, Uganda Post Limited, Uganda Air Cargo Corporation and Uganda Railways Corporation had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. \nI noted that 14 Statutory Enterprises were not highly geared, probably because being Government entities, they depended solely on Government funding (owners\u2019 equity) and internally generated revenue as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}], [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 14: Enterprise Gearing", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["", "", "**2017/18**", "**2016/17**"], ["**1**", "Uganda Electricity Distribution Company Limited", "87", "86"], ["**2**", "Uganda Electricity Generation Company Limited", "85", "86"], ["**3**", "Uganda Electricity Transmission Company", "84", "74"], ["**4**", "National Water and Sewerage Corporation", "63", "59"], ["**5**", "Uganda Development Corporation", "28", "27"], ["**6**", "National Housing and Construction Company Limited", "19", "19"], ["**7**", "Kilembe Mines Limited", "14", "13"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Debt Ratio", "None"], "type": "table"}}, {"content": "71", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**8**", "New Vision Printing and Publishing Company Limited", "9", "10"], ["**9**", "NEC Luwero Industries Limited", "5", "6"], ["**10**", "Uganda Post Limited", "5", "5"], ["**11**", "Uganda Air Cargo Corporation", "3", "3"], ["**12**", "Uganda Railways Corporation", "1", "2"], ["**13**", "NEC Construction Works & Engineering Limited", "0", "0"], ["**18**", "Uganda Printing and Publishing Corporation", "0", "0"], ["**19**", "Nile Hotel International Limited", "0", "0"], ["**20**", "NEC Uzima Limited", "0", "0"], ["**21**", "Pride Micro Finance", "0", "0"], ["**22**", "Post Bank Uganda Limited", "0", "0"], ["**23**", "Uganda Wildlife Conservation education Centre", "0", "0"], ["**24**", "Uganda Seeds Limited", "0", "0"], ["**25**", "NSSF", "0", "0"], ["**26**", "Uganda Property Holdings Limited", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Debt Ratio", "None"], "type": "table"}}, {"content": "On a positive note though, some entities have reduced their debt-to-asset ratio in the year under review compared to 2016/17. \nf) Interest cover  \nFor some Companies that had taken on loans, I analysed their ability to service the loans through payment of interest, by using the interest cover. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times and above is usually considered to be safe, depending on the nature of industry. The implication is that a company is most likely to meet its interest payments. \nGoing by the above, I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were, Uganda Electricity Transmission Company Limited, National Housing and Construction Company Limited, and Uganda Post Limited which may have challenges meeting their interest obligations. Details are shown in the table below \n72", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 15: Enterprises' ability to service loan obligations", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "NEC Luwero Industries Limited", "231,972,069", "1,898,740", "122.2"], ["**2**", "National Water and Sewerage Corporation", "58,889,248,000", "891,744,000", "66.0"], ["**3**", "NEC Tractor Hire Scheme Limited", "765,650,619", "13,368,513", "57.3"], ["**4**", "NEC Construction Works & Engineering Limited", "810,468,628", "14,548,220", "55.7"], ["**5**", "NEC Tractor Project", "69,353,628", "1,282,575", "54.1"], ["**6**", "Bank of Uganda", "442,262,000,000", "18,149,000,000", "24.4"], ["**7**", "Uganda Property Holdings Limited", "672,423,379", "229,649,582", "2.9"], ["**8**", "Uganda Post Limited", "600,331,000", "626,531,000", "1.0"], ["**9**", "National Housing and Construction  Company Limited", "(101,502,000)", "1,949,498,000", "-0.1"], ["**10**", "Uganda  Electricity Transmission  Company Limited", "(106,636,000,00 0)", "588,000,000", "-181.4"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Profit before Interest (Operating Profit) (UGX)", "Interest (Financing cost) (UGX)", "Number of Times"], "type": "table"}}, {"content": "Through its oversight role, government should caution the management of these enterprises to limit the amounts of debt to manageable levels guaranteed by improved profitability.", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Overall Conclusion/Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas government policy to invest in critical sectors of the economy is commendable, it is important to ensure that enterprises are operating efficiently and profitable and able to service both short and long-term obligations to meet sector objectives. There is need for government to improve on supervision and monitoring of these entities. Introduction of performance based contracts with clear performance targets for management of these Entities will also enhance performance. In addition government could also explore avenues of procuring effective Public Private Partnerships to revamp the operations of some of these enterprises. \n73", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "metadata": {"headings": [{"headings_0": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted cross-cutting issues affecting performance of Commissions, State Enterprises and Authorities which I bring to the attention for consideration by the Oversight Committees. These include:", "metadata": {"headings": [{"headings_0": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.1 Garnishee of Government Funds", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I observed that a sum of UGX.16.85bn was garnisheed from 3 Government agency accounts resulting from court judgments to Creditors during the year under review. These include KCCA, URSB and Administrator General. (KCCA project KIIDP II, USD3.942m & URSB UGX 1.539bn)  \nThe Garnishee order has often led to the suspension of the rights to withdraw funds from the entity accounts thus delaying or affecting implementation of planned activities. Furthermore if funds are not safeguarded from Garnishee orders, there is a likelihood that the Government activities will stall or project activities will be suspended.  \nGovernment in consultation with cabinet should develop strategies to safeguard funds from Garnishee orders.", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.2 Corporate Governance", "metadata": {"headings": [{"headings_0": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Organizations established by Acts of Parliament, the Public Enterprises Reform and Divestiture Act (Cap 98) and The Companies Act, Cap 110 are required to have governing bodies and structures. A review of governance practices in a number of organizations revealed weaknesses in a number of Boards including expired boards, misunderstandings with management, lack of internal audit functions. Details as shown in the table below. I also noted that Uganda National Meteorological Authority and Uganda Seeds Company Limited had the same issues for over 2 years. \n74", "metadata": {"headings": [{"headings_0": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}, [{"headings_0": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 16: Corporate governance weaknesses", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Uganda Revenue Authority - Corporate Services", "Absence of a Board Charter"], ["**2**", "Uganda Seeds Co Ltd.", "Absence of a Board of Directors since January, 2008"], ["**3**", "Uganda Free Zones Authority", "Lack of an Internal Audit function"], ["**4**", "National Agricultural Advisory Services-NAADS", "legal mandate of NAADS (Irregular restructuring)"], ["**5**", "Management Training and Advisory Centre (MTAC)", "Lack of a governing council"], ["**6**", "National Drug Authority", "Board not fully constituted"], ["**7**", "National Medical Stores", "Failure to provide for position of Deputy General Manager"], ["**8**", "National Information Technology Authority -Uganda", "Board not fully constituted"], ["**9**", "Uganda Communication Commission", "Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member"], ["**10**", "Uganda Institute of Communication and Information Technology", "Unclear governance structure and legal status of the Institute"], ["**11**", "Uganda Posts Limited", "Expired Contracts for Members of the UPL Board"], ["**12**", "Uganda Human Rights Commission", "Only 3 of the 7 members were appointed"], ["**13**", "National Identification and Registration Authority (NIRA)", "Lack of a fully constituted Board"], ["**14**", "National Planning Authority", "Board not fully constituted"], ["**15**", "National Council for Disability", "Failure to Hold Annual General Meeting"], ["**16**", "Uganda National Cultural Centre", "Expiry of Board Tenure"], ["**17**", "Uganda National Children\u2019s' Authority", "Lack of a governing board"], ["**18**", "Uganda Industrial Research Institute", "Absence of a Board of Directors"], ["**19**", "Uganda National Council for Science and Technology", "Absence of a fully constituted Governing Council, only 9 out of the 36 members are appointed"], ["**20**", "National Enterprise Corporation", "Absence of an Audit Committee"], ["**21**", "Uganda Veterans Assistance Board", "Failure to implement the mandate of Uganda Veterans Assistance Board"], ["**22**", "Uganda Wildlife Research and Training Institute", "Inappropriate composition of the Governing Council and absence of academic Board"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "GOVERNANCE ISSUE"], "type": "table"}}, {"content": "75", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**23**", "Nile Hotel International Limited", "Continuous stay of the Board after the expiry of the two terms and override of managements responsibility by the board"], ["**24**", "Uganda National Meteorological Authority", "Lack of a Board of Directors"], ["**25**", "Uganda Road Fund", "Board misunderstandings. In spite of several meetings, chairperson has not signed any minutes"], ["**25**", "Civil Aviation Authority", "Failure to assess likelihood of fraud and absence of related policies"], ["**26**", "Uganda Railways Corporation - SGR", "The terms of all Board members for the Standard Gauge Railway Board had expired in November 2017"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "GOVERNANCE ISSUE"], "type": "table"}}, {"content": "Noncompliance with corporate governance principles hinders oversight and may affect the implementation of the organisation policies and procedures. Key decisions like approval of procedures, manuals and budgets, staff recruitments and strategic plans are not made \nI advised Management to comply with corporate governance principles as this will enhance efficiency and effectiveness of the institutions in attaining their prescribed mandate.", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.3 Pending Legal Cases", "metadata": {"headings": [{"headings_0": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}, {"headings_1": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that a number of entities had ongoing court cases with estimated legal costs amounting to UGX.531.4bn whose outcomes were still uncertain. Notable among them were, Uganda National Roads Authority (UNRA) Kampala Capital City Authority and NSSF whose contingent liability has been outstanding for over 2 years. \n76", "metadata": {"headings": [{"headings_0": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}, {"headings_1": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, [{"headings_0": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}, {"headings_1": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 17: Pending Legal Cases", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, {"headings_1": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "National Agricultural Advisory Services- NAADS", "15", "18,000,000,000", "Estimated costs for outstanding court cases"], ["**2**", "Kampala Sanitation Program (KSP) - National Water", "1", "1,395,856,789", "Impending Legal Suits on  Disputed Compensation Offers/claims"], ["**3**", "Kampala Capital City Authority", "N/A", "39,818,479,736", "For existing and potential legal claims"], ["**4**", "National Social Security Fund (NSSF)", "1", "42,200,000,000", "Tax dispute with URA"], ["**5**", "Uganda National Roads Authority", "N/a", "430,013,722,276", "Contingent Liabilities"], ["", "**Total**", "", "**531,428,058,801**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, {"headings_1": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "No. of cases outstanding", "Estimated legal cost-UGX", "Remark"], "type": "table"}}, {"content": "Their eventual determination and/or payment could negatively affect the cash flows and ability of the concerned entities to continue as going concerns.  \nI advised Management to always ensure due diligence in carrying out their work to safeguard against litigation and consequential unfavourable outcomes.", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, {"headings_1": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}, {"headings_1": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted cases of nugatory expenditure totalling to UGX.65.3bn in a number of entities. These mainly arose as a result of failure to meet contractual and payment obligations among others. This affected the implementation of activities in the entities and on the overall service delivery. \n77", "metadata": {"headings": [{"headings_0": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}, {"headings_1": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, [{"headings_0": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}, {"headings_1": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 18: Wasteful/ Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}, {"headings_1": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "National Agricultural Advisory Services- NAADS", "Delayed delivery and installation of milk coolers and pineapple juice processing equipment to the intended beneficiaries, Extension of LCs as a result of non-performance", "93,159,046"], ["**2**", "Electricity Regulatory Authority (ERA)", "URA Penalty on under declared PAYE", "108,389,948"], ["**3**", "Mbarara Nkenda- Tororo-Lira transmission line (UETCL)", "Delayed acquisition of right of way (ROW) resulting into Standby costs, Interest charges and additional supervision costs to the contractor (UGX.5,076,700,788 + USD 9,936,215.1)", "43,668,960,236"], ["**4**", "Uganda Electricity Transmission Company Limited", "Surcharges for delayed payments to Bujagali Energy Limited (BEL)", "391,752,610"], ["**5**", "Hoima-Nkenda Transmission Line Project (UETCL)", "Costs resulting from delay to handover site to KEC due to right of way challenges (USD 982,295.99)", "3,815,237,625"], ["**6**", "Uganda Posts Limited", "Penalties and fines resulted from interest on late payments, breach of contracts and litigation costs", "330,537,700"], ["**7**", "Kampala Capital City Authority", "Interest charged for delayed payment of civil works", "714,318,282"], ["**8**", "National Enterprise Corporation \u2013 Tractor Project", "Nugatory interest paid to NSSF", "21,761,163"], ["**9**", "National Information Technology Authority Uganda", "Unused bandwidth", "663,398,278"], ["**10**", "Uganda National Roads Authority", "Interest on delayed payments", "15,509,054,863"], ["**Total**", "", "**65,316,569,751**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}, {"headings_1": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN", "Entity", "Particulars", "Amount (UGX)"], "type": "table"}}, {"content": "Exchange rate used (1USD = UGX.3,884)", "metadata": {"headings": [{"headings_0": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}, {"headings_1": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The wasteful expenditures could have been avoided if management of the respective entities had acted prudently.  \nI advised management of the affected entities to ensure adequate financial planning and to adhere to regulatory and contractual requirements in order to avoid wasteful expenditure. \n78", "metadata": {"headings": [{"headings_0": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}, {"headings_1": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}, [{"headings_0": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}, {"headings_1": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}]], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.5 Staff Shortages", "metadata": {"headings": [{"headings_0": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the approved staffing structures of various entities revealed a total of 2,380 vacancies in 24 entities. Some of the key vacant positions include; Commissioners, Directors and Managers. This could have been caused by inadequate funds and budget ceiling. The most affected entities include; National Identification and Registration Authority (NIRA), National Drug Authority and Uganda Institute of Communications Technology among others.", "metadata": {"headings": [{"headings_0": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 19: Staff Shortages", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Financial Intelligence Authority", "64", "39", "25", "39%"], ["**2**", "National Population Council", "84", "49", "35", "42%"], ["**3**", "Public Procurement and Disposal of Public Assets Authority", "132", "101", "31", "23%"], ["**4**", "Uganda Retirement Benefits Regulatory Authority (URBRA)", "58", "30", "28", "48%"], ["**5**", "Dairy Development Authority", "140", "65", "75", "54%"], ["**6**", "National Agricultural Research Organization -NARO", "994", "881", "113", "11%"], ["**7**", "National Animal Genetics and Data Bank (NAGRIC)", "313", "142", "171", "55%"], ["**8**", "Higher Education Students Financing Board", "36", "21", "15", "42%"], ["**9**", "National Drug Authority", "109", "32", "77", "71%"], ["**10**", "Allied Health Professionals Council", "69", "45", "24", "35%"], ["**11**", "Uganda Cancer Institute", "294", "209", "85", "29%"], ["**12**", "Uganda Medical and Dental Practitioners Council", "26", "19", "7", "27%"], ["**13**", "National Information Technology Authority-Uganda", "157", "66", "91", "58%"], ["**14**", "Uganda Institute of Communications Technology (UICT)", "107", "44", "63", "59%"], ["**15**", "Uganda Registration Services Bureau \\- Operations", "332", "149", "183", "55%"], ["**16**", "Amnesty Commission", "75", "38", "37", "49%"], ["**17**", "National Identification and Registration Authority (NIRA)", "864", "206", "658", "76%"], ["**18**", "National Council for Disability", "12", "8", "4", "33%"], ["**19**", "National Women\u2019s Council", "8", "6", "2", "25%"], ["**20**", "National Youth Council", "14", "9", "5", "36%"], ["**21**", "Uganda National Cultural Centre", "57", "38", "19", "33%"], ["**22**", "Uganda Industrial Research Institute", "560", "282", "278", "50%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "Established posts", "Filled posts", "Vacant posts", "%age of Gap"], "type": "table"}}, {"content": "79", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**23**", "Uganda National Bureau Of Standards", "640", "306", "334", "52%"], ["**24**", "Uganda Wildlife Conservation & Education Centre (UWEC)", "59", "39", "20", "34%"], ["", "**Total**", "**5204**", "**2824**", "**2380**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "Established posts", "Filled posts", "Vacant posts", "%age of Gap"], "type": "table"}}, {"content": "Inadequate staffing affects the timely implementation of entity activities and may adversely impact on attainment of their strategic objectives.  \nThe respective Accounting Officers were advised to liaise with all stakeholders and have the vacancies filled to enable the entities to adequately deliver on their mandate", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.6 Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that receivables of UGX. 2.92trillion remained uncollected by various Commissions and Statutory Authorities by 30th June 2018. The receivables increased by 26.63% from UGX 2.31trillion in FY2016/17 as shown in the table below. This could have been caused by inadequate collection efforts or non-compliance with credit Management policies.", "metadata": {"headings": [{"headings_0": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 20: Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Privatisation & Utility Sector Reform Project (Divestiture & Redundancy Accounts)", "172,696,000,000", "80,888,000,000", "(53.16)"], ["**2**", "Uganda Revenue Authority - Revenue Collection Account", "1,932,040,000,000", "2,589,531,840,858", "34"], ["**3**", "Custodian Board", "-", "3,126,497,383", "100.00"], ["**4**", "Capital Markets Authority", "239,714,000", "194,784,000", "(18.74)"], ["**5**", "Financial Intelligence Authority", "113,996,000", "127,106,000", "11.50"], ["**6**", "Insurance Regulatory Authority", "49,355,357", "64,957,554", "31.61"], ["**7**", "Public Procurement and Disposal of Public Assets Authority", "12,314,825", "-", "(100.00)"], ["**8**", "Management Training and Advisory Centre (MTAC)", "677,343,281", "723,055,573", "6.75"], ["**9**", "Hoima Nkenda transmission line", "-", "140,272,966", "100.00"], ["**10**", "Rural Electrification Agency", "64,854,115,321", "87,202,173,016", "34.46"], ["**11**", "Uganda Energy Credit Capitalisation Company Limited", "570,132,000", "825,705,000", "44.83"], ["**12**", "The Interconnection of Electrical Grids Of Nile", "-", "981,333", "100.00"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Bal 2016/17 - UGX", "Bal 2017/18 - UGX", "%age change"], "type": "table"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Equatorial Lakes Countries (NELSAP) Uganda Part", "", "", ""], ["**13**", "Equal Opportunities Commission", "239,749,390", "211,105,359", "(11.95)"], ["**14**", "Uganda National Cultural Centre", "334,530,298", "2,071,691,350", "519.28"], ["**15**", "Joint Clinical Research Centre", "-", "4,689,310,000", "100.00"], ["**16**", "National Drug Authority", "17,927,749,070", "22,338,224,283", "24.60"], ["**17**", "National Medical Stores", "11,825,660,000", "8,091,650,000", "(31.58)"], ["**18**", "Uganda Aids Commission", "-", "74,600,000", "100.00"], ["**19**", "Rural Communications Development Fund", "826,301,466", "1,695,783,743", "105.23"], ["**20**", "Uganda Broadcasting Corporation", "13,011,508,074", "25,038,763,268", "92.44"], ["**21**", "Uganda Communications Commission (UCC)", "21,300,000,000", "26,170,253,357", "22.87"], ["**22**", "Uganda Registration Services Bureau - Liquidation", "-", "6,252,764,629", "100.00"], ["**23**", "Kampala Capital City Authority", "47,156,334,104", "44,095,770,425", "(6.49)"], ["**24**", "Uganda Industrial Research Institute", "-", "78,138,376", "100.00"], ["**25**", "Uganda National Council for Science and Technology", "113,996,000", "127,106,000", "11.50"], ["**26**", "National Enterprise Corporation Construction Work and Engineering Ltd", "519,194,053", "505,324,165", "(2.67)"], ["**27**", "National Enterprise Corporation", "239,274,060", "260,379,800", "8.82"], ["**28**", "Uganda Hotel and Tourism Training Institute", "207,034,396", "124,268,897", "(39.98)"], ["**39**", "National Environment Management Authority", "20,863,895,193", "15,307,218,000", "(26.63)"], ["**TOTAL**", "**2,305,818,196,888**", "**2,919,957,725,335**", "**26.63**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Bal 2016/17 - UGX", "Bal 2017/18 - UGX", "%age change"], "type": "table"}}, {"content": "The outstanding receivables represent idle assets which constrain availability of cash for the entities\u2019 operations. There is a risk that the activities for which these receivables were appropriated were not carried out which could have affected the implementation of planned activities.  \nI advised Management of the affected entities to institute necessary measures to recover the funds. \n81", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}, [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.7 Non-Compliance with statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that various entities contravened tax and NSSF laws; by failure to deduct withholding Tax of UGX 22.48m and PAYE of UGX 526m, non remittance of PAYE of UGX.23.75bn, VAT of UGX.3.96bn and NSSF of UGX.3.71bn during the year. Uganda Posts Limited, Kampala Capital City Authority, Uganda Revenue Authority - Corporate Services and Joint Clinical Research Centre were the most non-compliant entities.", "metadata": {"headings": [{"headings_0": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 21: Noncompliance with statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**S/ N**", "**Entity**", "**Non Deduction of Taxes**", null, "**Non Remittance of Statutory Deductions**", null, null], ["**PAYE**", "**WHT**", "**VAT**", "**PAYE**", "**NSSF**", null, null], ["**1**", "Uganda Revenue Authority - Corporate Services", "", "", "", "", "3,675,217,390"], ["**2**", "Uganda Posts Limited", "", "", "3,281,864,010", "1,035,638,150", ""], ["**3**", "National Agricultural Advisory Services- NAADS", "442,536,000", "", "", "", ""], ["**4**", "Electoral Commission", "", "20,052,000", "", "", ""], ["**5**", "National Library of Uganda", "", "", "", "", "373, 510,209"], ["**6**", "National Youth Council", "", "", "", "31,140,617", "34,660,000"], ["**7**", "Uganda Export Promotion Board", "28,515,000", "", "", "", ""], ["**8**", "Kampala Capital City Authority", "", "", "676,696,602", "20,745,588,266", ""], ["**9**", "Joint Clinical Research Centre", "", "", "", "1,933,190,000", ""], ["**10**", "Uganda Medical and Dental", "", "2,430,540", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "82", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Practitioner s Council", "", "", "", "", ""], ["**11**", "Uganda Road Fund", "55,602,000", "", "", "", ""], ["**Total**", "**526,653,000**", "**22,482,540**", "**3,958,560,612**", "**23,745,557,033**", "**3,709,877,390**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/ N", "Entity", "Non Deduction of Taxes", "None", "Non Remittance of Statutory Deductions", "None", "None"], "type": "table"}}, {"content": "This could have been caused by inadequate funds to meet statutory obligations.  \nI explained to Management that failure to withhold tax attracts fines and penalties from the tax body. \nI advised Management of the affected entities to ensure that statutory deductions are made and remitted timely in accordance with the provisions of the law in order to avoid penalties and interests.", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}, [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.8 Land Matters", "metadata": {"headings": [{"headings_0": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A number of instances were noted where Government entities have continued to lose their land to encroachers because the land is not fenced, utilised, surveyed and titled.", "metadata": {"headings": [{"headings_0": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 22: Land Matters", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Uganda Bureau of Statistics", "Lack of Certificate of Land Title for the Statistics House Plot 9 - Statistics Hous"], ["**2**", "Uganda Free Zones Authority", "Lack of land title for land acquired at UGX.7.4 billion"], ["**3**", "Uganda Investment Authority", "Failure to Revise the Service Charge from 0.5% and Ground Rent for Leased Land"], ["**4**", "Uganda Seeds Company Limited", "Underutilization of land and other assets"], ["**5**", "Uganda Property Holdings", "Lack of Certificate of Title for Masese Land (the Company land located on JJA 191 Folio 8 Plot 3 Industrial Estate Link in Masese Jinja)"], ["**6**", "National Agricultural Research Organization -NARO", "Lack of certificates of land titles for most of the land at Research Institutions leading to encroachment"], ["**7**", "National Animal Genetics and Data Bank (NAGRIC)", "8 out of the 12 ranches had land encroachment issues"], ["**8**", "Dairy Development Authority", "Absence of land title, encroachment of school land, Dilapidated structure, no valid agreements with tenants"], ["**9**", "Mandela National Stadium - Namboole", "Increased Encroachment on Stadium Land."], ["**10**", "Hoima Nkenda transmission line", "Delays in land titling"], ["**11**", "Mbarara Nkenda transmission line", "Delays in land transfer and titling"]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Issues"], "type": "table"}}, {"content": "83", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**12**", "Uganda National Oil Company", "Lack of Title for assets transferred to the Company"], ["**13**", "Uganda Posts Limited", "Lack of Land Titles for UPL Land - Plot 40 Margarita Road, Kasese; Plot 18-20 Gogonyo Road, Pallisa; Plot 76 Mawokota Block 92, Mpigi; Plot 6-10 Birch Avenue, Masaka; Plot 2-6 Mutekanga Road, Kamuli; Plot 1-11 Nsambya Road, Kampala"], ["**14**", "Law Development Centre", "\u2022 Untitled Land on plots 34, 89, 155, 159, 166, 170, 221, 222, 245, 450, 451, 464, 465, 466, 482, 481, 508-510, 613-615  \u2022 Untitled Land in Kyadodndo and Bukoto"], ["**15**", "Uganda Human Rights Commission", "Inadequate management of land assets"], ["**16**", "Parliamentary Commission", "Absence of land titles for 3 plots; 16-18 on Parliament Avenue"], ["**17**", "National Library of Uganda", "Forfeiture of land/Loss of land"], ["**18**", "NEC Head Quarter", "Undeveloped Plot in Namanve Industrial Park"], ["**19**", "NEC Farm Katonga", "Un-surveyed Land/untitled land blocks 274,378 and 386"], ["**20**", "National Water & Sewerage Corporation", "Absence of land titles for assets taken over"], ["**21**", "National Forestry Authority", "\u2022 Over 2m Hectares of Forest cover lost in last 10yrs \uf0b7 Loss of land in Buhungiro Central Forest Reserve in Kyegegwa District  \u2022 Encroachment on Namanve Central Forest Reserve"], ["**22**", "Uganda National Road Authority", "\uf0b7 Delayed return of residual Titles to Project Affected Persons (PAPs)"], ["**23**", "Uganda Railway Corporation", "\uf0b7 Un-titled land of over 362 sq meters at Nalukolongo leading to encroachment of some plots"]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Issues"], "type": "table"}}, {"content": "I advised Management of the affected entities to process land titles and institute measures to recover land from the encroachers.", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.9 Procurement Anomalies", "metadata": {"headings": [{"headings_0": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, {"headings_1": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted in several instances that a number of commissions, statutory authorities and state enterprises did not comply with procurement guidelines during procurement and contract management. The anomalies included un-planned procurements, unjustified use of direct procurement, awards above market prices and un-documented procurements among others. \n84", "metadata": {"headings": [{"headings_0": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, {"headings_1": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, [{"headings_0": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, {"headings_1": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 23: Procurement Anomalies", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Financial Investment Authority", "Uncompetitive procurement of air tickets worth", "162,261,990"], ["**2**", "Insurance Regulatory Authority", "Incomplete Procurements", "210,684,500"], ["**3**", "National Drug Authority", "Non-delivery of items paid for during installation of Microbiology Laboratory", "165,811,844"], [null, null, "Contracts awarded above budgeted provision", "82,222,500"], [null, null, "Delay in execution of signed contracts", "185,670,619"], ["**4**", "Uganda Aids Commission", "Direct Procurements", "36,978,521"], ["**5**", "Uganda Blood Transfusion Services", "Un documented procurements under the regional blood banks", "2,031,530,472"], [null, null, "Un-justified use of direct procurement method", "36,279,935"], [null, null, "Failure to enter into framework contracts", ""], ["**6**", "Uganda Communications Commission", "Weaknesses in Contract Management", ""], ["**7**", "Uganda Free Zones Authority", "Procurement of air tickets by HR Department instead of PDU", ""], ["**8**", "Uganda Institute of Communication and Information Technology", "Direct Procurement", "29,406,600"], ["**9**", "Uganda Heart Institute", "Contracts above estimated prices", "694,476,276"], ["**10**", "Uganda Investment Authority", "Cancelled Procurements", "2,417,186,147"], [null, null, "Unplanned Procurements", "412,125,972"], [null, null, "Ineligible Revision of Contract Price by more than 15%", "82,826,140"], [null, null, "Irregular Contract Amendment for Additional Quantities", ""], ["**11**", "URA - Corporate Services", "Failure to advertise a call for bids to provide support and maintenance of Disaster recovery site firewall", "618,866,009"], ["**12**", "Uganda Virus Research Institute", "Non-submission of final completion certificate for the contract for replacement of asbestos sheets", "137,155,200"], ["**Total**", "", "**7,303,482,725**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "Issues", "Amount - UGX"], "type": "table"}}, {"content": "The Procurements in a number of cases were not competitive and the entities may not have achieved value for money. \n85 \nI advised management to strengthen controls under procurement and always ensure compliance with the procurement laws.", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}], [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "metadata": {"headings": [{"headings_0": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, {"headings_1": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NITA-U signed a contract for the supply of bulk internet bandwidth of 10Gbps at a total of USD.4,745,000 for 15 years. However, it was observed that the current national bandwidth consumption stands at approximately 3 Gigabits per second (Gbps). I observed that the contract locks NITA-U into paying for the entire internet bandwidth even when not consumed. This implies that at the moment, 7Gbps is being paid for by NITA-U without corresponding commercial utilisation. Under the circumstances, this translates to wastage of the funds paid for the unutilized bandwidth. I advised the Accounting Officer to expedite connection of other commercial users to ensure 100% uptake.", "metadata": {"headings": [{"headings_0": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, {"headings_1": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I also observed, that 16 sites out of the 74 MDA sites visited did not utilize the NITA-U network, despite an investment of USD.172,400.8 (approx. UGX. 663,398,278.40). A total of 5.1808 Km, 50 manholes, 14 switches and 2 Optical Network Units (ONUs) were implemented towards these unutilized sites resulting in wasteful expenditure of the same magnitude. Management explained that in September 2017, government issued a directive to all MDAs to procure Internet Bandwidth from UTL, the Government entities that the NBI had been extended required clear guidance before service could be activated, and this hindered the provision of services.  \nI advise the government to streamline the utilisation of IT resources.", "metadata": {"headings": [{"headings_0": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, {"headings_1": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "metadata": {"headings": [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The government created an innovation fund to support innovation, product development, and commercialization effective FY 2017/2018. The fund aims at enhancing the capacity of local scientists and breaking the bottlenecks along the research and innovation value chain leading towards a knowledge society. The Ministry of Science Technology and \n86 \nInnovation is currently implementing the Fund through its three core agencies/subventions of; Uganda Industrial Research Institute (UIRI), the Uganda National Council of Science and Technology (UNCST), and Presidential Initiative on Banana Industrial Development (PBID). \nDuring the financial year under review, a total of UGX.35bn was budgeted and released to the Ministry of Science, Technology, and Innovation for the innovation fund. I observed that there was no clear formula applied for the distribution of the funds across the implementing agencies. There were also no operational guidelines or policy on the management of the innovation funds.", "metadata": {"headings": [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "As a result, of the total amount released to the ministry, UGX.28,340,742,072 was released to subventions and UGX.6,800,000,000 was retained by the Ministry for monitoring. The Ministry did not release a total of UGX.654,217,928 meant for subventions. I observed that there was scanty information relating to how the projects facilitated under the fund by the subventions (UNCST, UIRI and PBID) were identified. Under the circumstances, there is a risk that researchers with brilliant innovations may not be accorded the chance to benefit from the innovation fund. Besides, the lack of fund management guidelines exposes the fund to a risk of abuse. \nThe Accounting officer explained that the guidelines on Innovation fund are still in draft form and before cabinet for approval. \nI advised Government to expeditiously develop elaborate Policy Guidelines for the smooth operationalization of the innovation fund to enable the creation of maximum impact.", "metadata": {"headings": [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "metadata": {"headings": [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that the Custodian board is in the process of winding up as evidenced by minute 34/DAPCB/2018 of the 16th meeting of the Board of Directors in which the Chairman emphasized the issue of winding up Custodian Board activities within one year. I noted that management is still in the process of claiming some assets which were not rightfully repossessed. \n87", "metadata": {"headings": [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Management explained that 115 properties whose former owners had been earlier compensated through the British High Commission and 87 properties for which UNHCR made compensations to former owners way back in 1999, were not under the control of the Custodian Board by the time of the audit. The Board maintains that the seating tenants did not legally repossess the properties and are not paying rent. I noted that some of the properties are in prime locations of Kampala City, for example; Kampala road, Hannington road, Kololo hill drive, Clement Hill drive, Dewinton road, etc.  \nGiven the impending winding up activities of the Board, there is a likelihood of closure without proper accountability of the said properties which places them at risk of being lost and occasioning a loss to Government. \nI advised government to establish a proper mechanism of following up such assets even when the Board has wound up its activities to ensure proper accountability for the assets in question.", "metadata": {"headings": [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.4 Works and Transport Sector", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delayed return of Residual Titles to Project Affected Persons (PAPs)  \nIt is a requirement under the Land Act 1998 subsection (3) for an authorized undertaker executing public works on land to promptly pay compensation to any person having an interest in the land for any damage caused to crops or buildings and for the land and materials taken or used for the works. In the process of compensation, UNRA should obtain titles for the land acquired and return them to the land owners after mutation. Despite having raised this issue in the previous audits, the audit team noted that since 2014, approximately only 222 titles (5%) had been returned to PAPs out of over 4,319 titles collected. This implies that over 4,097 residual titles have not been returned to the affected persons. Of this number, about 169 titles were indicated ready though not yet returned to PAPs yet some of the roads were completed years back and are being used. There are potential risks that some of the land titles initially surrendered to UNRA may be untraceable.", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised UNRA to liaise with Ministry of Lands to have this process fast-tracked. \n88 \n", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Entebbe International Airport -Expansion Project Management  \nOn 8 October 2014, Civil Aviation Authority (CAA) and China Communications Construction Company (CCCC) entered into a contract for the upgrading and expansion of Entebbe International Airport (Phase 1). To access funding for the project, Government of Uganda (GoU), represented by the Ministry of Finance, Planning & Economic Development (MoFPED), signed a concessional agreement with EXIM Bank of China dated 31 March 2015 for a principal amount not exceeding Renminbi 1.26 Billion (USD 200 million) and interest to be charged at a rate of at 2% per annum. Management fees and commitment fees payable are 0.25%. Subsequently, an on-lending agreement was signed between GoU and CAA in November 2015 in which GoU agreed to lend to CAA as borrower the amount borrowed (USD 200 million). The on-lending agreement also transferred all the obligations of GoU as principal borrower from EXIM Bank to CAA.  \nHowever, I noted that there are inconsistencies in the operationalisation of the requirements of the agreements.. The deemed actions of the different parties are contradictory to the requirements of the agreements. Some of the inconsistencies noted are highlighted below:", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- CAA has not fulfilled the terms to fund the repayment reserve account, rather this has been done by GoU; Under the original Government Concessional loan agreement, although the GoU was to pay a management fee of Renminbi 1.315 million, this fee was paid by CAA;\n- Under the refinancing agreement and funding of the escrow account, it is clearly stated that repayment of the loan is the responsibility of the end user (CAA) and the accounts should be funded using the revenues and collections from the operation of the airport. However, so far it is the Ministry of Finance that has made the interest payments and no revenue collections are being deposited on the escrow accounts as expected.", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The inconsistencies in the operationalisation of the agreements and the involved parties' deemed actions represent non- compliance/ breach of contract that could result in penalties and even cancellation of the facility.  \nThe initial contract signed between the contractor and CAA requires an independent consultant's verification report before the contract can be deemed to come into effect. \n89 \nHowever, it was noted that the 2 subsequent addenda to this contract exclude this clause. Given the complexity and the nature of the agreement, involving an independent consultant\u2019s verification prior to and during construction would represent best practice and contribute to ensuring that the objective of value-for-money is achieved. I advised management to take the necessary steps to ensure that the operationalisation of the contracts and the actions of the different parties are in agreement with the original contracts signed and being adhered to by the different parties.", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.5 Trade and Industry Sector", "metadata": {"headings": [{"headings_0": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Non-operational projects invested in through Uganda Development", "metadata": {"headings": [{"headings_0": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Corporation", "metadata": {"headings": [{"headings_0": {"content": "Corporation", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Since 2012, government has made investments in various projects, through Uganda Development Corporation (UDC), amounting to UGX70.1bn. I however noted that projects with investments of UGX53.2bn are not operational. Refer to table below for details.", "metadata": {"headings": [{"headings_0": {"content": "Corporation", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 24: Non-operational projects", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Soroti fruit Factory", "2,563,768,000", "13,353,129,943"], ["**2**", "Luwero fruit factory", "0", "367,142,000"], ["**4**", "Tea project", "2,697,556,773", "10,704,080,460"], ["**5**", "Kira Motor Corporation", "3,509,089,000", "7,156,734,353"], ["**6**", "Kira ashok", "0", "1,146,879,627"], ["**7**", "Sheet Glass", "133,032,000", "215,219,000"], ["**8**", "Uganda  National Commodity Exchange", "200,000,000", "400,000,000"], ["**9**", "Zombo tea Factory", "63,526,000", "63,826,000"], ["**10**", "Atiak sugar factory", "19,811,808,120", "19,811,808,120"], ["", "**Sub-TOTAL**", "**28,978,779,893**", "**53,218,819,503**"], ["**11**", "Kalangala  Infrastructure Services (KIS)", "0", "16,867,500,000"], ["", "**Total**", "", "**70,085,319,505**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No", "Investment", "Amount spent in the FY 2017/2018", "Accumulated Amount (UGX)"], "type": "table"}}, {"content": "The only operational project of KIS with an investment of UGX 16.9bn and 45.7% shareholding by UDC has not declared any profits to UDC since 2012.  \nGovernment should ensure adequate follow up on the progress in order to achieve the intended objectives of eradicating poverty among communities. \n90", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}, [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I also noted that contrary to Section 4(e) of UDC Act which requires UDC to take over the interest of Government assets in order to manage, promote and facilitate the interest of Government in those entities this has not been achieved as envisaged in some of the assets that included Amber House, Embassy House, Development House, Munyonyo Commonwealth Resort, Nile Hotel, Phoenix Logistics and Tristar apparels. The continued exclusion of these assets from the envisaged management by UDC could lead to loss of revenue to Government.  \nUDC indicated that the process of taking over these assets is on-going and some of which are in the final stages.  \nGovernment should ensure the assets are placed under the control of UDC for better management.", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government desires to accelerate coffee exports from 3.5 million 60-kg bags per year to 20 million 60-kg bags by 2020. To achieve this goal, HE the President directed that 300 million seedlings should be planted every year from FY2014/15 to FY 2017/18 financial years.  \nI noted that the UCDA had inspected and certified for export 4.4 million bags in the year which is a 0.9 million increase from 3.5 million bags in 2014 when the goal was set however, this goal may not be achieved in the set timelines due to the various challenges encountered during its implementation some of which include;", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Low survival rates of the seedlings planted at only 42%.\n- Inadequate coffee extension workers as there are only 44 extension officers who provide extension services to over 1,000 sub-counties in the 104 coffee planting districts.\n- Distribution of seedlings was not based on demand as the targeted farmers are not listed for purposes of distribution. Therefore there is minimal verification made as to whether the distributed seedlings are planted by farmers which is mainly attributed to the few extension workers;\n- There is also lack of a farmers\u2019 register as UCDA did not maintain a farmers\u2019 register.", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "91 \nMy inspection of coffee seedlings planted in Mukono, Pader, Gulu and Amuru Districts revealed confirmed the challenges indicated above.  \nManagement explained that that they had signed MoUs with private organizations that have extension staff and this is anticipated to provide additional support to farmers. In addition, management is building capacity of District and Sub County Extension staff within the Single-Spine Extension system to offer coffee specific knowledge and information to farmers.  \nGovernment should expedite the current recruitment drive under the single spine extension system to address the challenges in the Agriculture sector. \n4.5", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "This section summarises the findings in each individual audit report. It includes all entities with modified and unmodified opinions. These were classified as matters of high significance during audit and comprise of findings in the basis for qualified opinion paragraphs, key audit matters, emphasis of matter and other matters raised. The details are in the individual reports issued separately to Parliament and Accounting Officers. Refer to Annexure III \n92 \nPART 5: LOCAL AUTHORITIES/ GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}], [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "5.1 SUMMARY OF AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}, {"headings_1": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the year ending December 2018, the directorate of Local Government planned to undertake 2,434 financial audits including; 121 Districts 41 Municipal Councils, 124 Divisions, 330 Town Councils, 355 Secondary Schools and Tertiary Institutions (Financial year 2017) and 1,463 sub counties . \nHowever, by the end of the Audit year 2018, the Directorate had completed 121 Districts, 41 Municipal Councils, 355 secondary schools and Tertiary, while 440 sub counties were still work in progress and as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}, {"headings_1": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}, [{"headings_0": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}, {"headings_1": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 25: Summary of Audit Results", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}, {"headings_1": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**Districts**", "122", "122", "100.0%", ""], ["**Municipal Councils**", "42", "42", "100.0%", ""], ["**Divisions**", "124", "0\\*", "0.0%", ""], ["**Town Councils**", "330", "0\\*", "0.0%", ""], ["**Secondary Schools and Tertiary Institutions**", "355", "355\\*\\*", "100.0%", ""], ["**Sub counties**", "1463", "1042\\*\\*\\*", "", "440"], ["**Total**", "**2436**", "**1561**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}, {"headings_1": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity category", "Planned Audits", "Completed audits", "Percentage (%)", "Audits in progress"], "type": "table"}}, {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "metadata": {"headings": [{"headings_0": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, {"headings_1": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have also included the cross cutting issues in Secondary Schools and Tertiary Institutions for the audit of financial year 2017. In addition I have included the cross cutting issues arising from the audit of 1,042 Sub counties during the year 2014/15.  \nFinally my report gives a summary of Opinions on financial statements audited, the modified opinions issued including reasons for modification for consideration by the oversight committee of Parliament. \n93", "metadata": {"headings": [{"headings_0": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, {"headings_1": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}, [{"headings_0": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, {"headings_1": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youths and is being implemented in all the 112 districts of Uganda (including Kampala), with a projected total budget of UGX.265 billion. It is also worth noting that the program is run on a revolving mechanism. \nThe results from my review of this program for the period 2013/2014 and 2014/15 have been reported on in section 2 of this report. This section relates to results from my review of the period 2015/16 to 2017/2018. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delays in fund access by the Youth groups  \nI noted that although all funds disbursed from the ministry were duly received by the districts; many districts had delayed to remit funds to the YIGs for more than three months. Out of the UGX124,818,278,518 disbursed to the district for the period 2013/2014 to 2017/2018, a total amount of UGX.122, 232,424,586 was approved and disbursed to 15,949 Youth Groups leaving 2,585,853,932 withheld at the districts. Failure to timely disburse the funds affects implementation of projects and ultimately the rate of recovery. There is also the risk of misuse and diversion at the districts.  \nThe was attributed to challenges of YIGs in obtaining TIN and supplier Numbers from URA and MOFPED, delays by YIGs opening bank accounts and failure by LGs to timely train the successful YIGs due to either lack of commitment or delayed release of operational funds.", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "94 \n", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Status of fund recovery  \nSection 4.0(xvii) of the YLP program document, 2013 provides that the Youth Grants shall be administered in an interest-free Revolving Fund arrangement. It further provides that that the overall period of repayment should not exceed 3 years. I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "a) Recoveries From Ongoing Projects (2015/16 \u2013 2017/18)  \nProjects which received funding during the period 2015/2016 - 2017/2018 were considered to be ongoing and therefore presented partial recoveries.  \nDuring this period, an amount of UGX.83.3bn was disbursed to Youth Groups.  \nAn analysis of performance over the period revealed that the rate improved over the period increasing from 24% in 2015/16 to 60% in 2017/18 as shown in below:", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**2015/16**", "11,290,540,819", "2,673,218,476", "24%"], ["**2016/17**", "12,121,547,096", "6,309,586,720", "52%"], ["**2017/18**", "18,905,742,549", "11,421,195,874", "60%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Financial Year", "Due for recovery", "Recovered", "Rate"], "type": "table"}}, {"content": "The positive trend was attributed to; Development and inclusion of performance indicators on YLP in the Annual Local Government Performance Assessment Tool; Invoking of sanctions against poor performing districts by suspending disbursement to the non- compliant DLGs; Undertaking of joint inspection activities at Local Government level to enhance accountability, reporting and responsiveness of DLGs in the implementation of the Programme; Regular joint monitoring and supervision of Local Governments and Youth Groups by the MoGLSD and MoLG; Increased sensitization on radio-talk shows, TVs and Community meetings by MoGLSD, RDCs, IGG and Youth Leaders to strengthen social accountability; Deployment of Programme Officers at the Regional level for close supervision and backstopping of the Local Governments; Collaboration with Police, IGG, and Judiciary to handle reported cases and routine monitoring and implementation support among others. \n95 \nIt should however be noted that while there has been a positive trend in fund recovery, the rate was still unsatisfactory an indication of continued program implementation challenges. \nI advised management to address the causes of non-recovery identified above in order to minimise future losses and to be able to achieve the ultimate objective of reducing Youth unemployment. \n", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delays in revolving of recovered funds", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Out of the total amount of UGX.16.1bn received on the revolving fund account in BoU, UGX.8.1bn had been revolved to other Youth Groups. The balance of UGX.8.0bn (50%) was yet to be disbursed by 30th June 2018. This was attributed to delays by districts to submit the applications to the ministry. Delay in revolving funds to other eligible groups undermines the ultimate goal of the program. \nI advised the Accounting Officer to adhere to the programme guidelines so that the funding in the revolving account is rolled out to other beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2.2 Accounting and Controls", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unverified Pension and Gratuity  \nAlthough the Consolidated Financial Statements disclose an amount of UGX. 32.8bn as Gratuity and pension liabilities as at 30th June 2018, I observed that a total of UGX. 14.5bn was not properly supported with documentation.  \nUnder the circumstances, I was not able to provide assurance that the amounts in question are genuine liabilities to government.  \nI advised the Accounting Officers to ensure that these pension arrears are paid after a comprehensive verification of the supporting documentation.\n- Mischarge of Expenditures  \nI noted that during the year under review, a total of UGX 1.5bn was charged on items which do not reflect the nature of the expenditure.", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "96 \nThis was majorly attributed to the accounting framework which has limited expenditure codes. Mischarge of expenditure undermines the purpose of budgeting as a control tool and impacts on the credibility of the financial statements. \nI have advised the Accounting Officers to engage the Accountant General to address the matter. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Low absorption/Unspent Balances  \nSection 45 (3) Public Finance Management Act (PFMA) 2015 provides that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a financial year submitted under section 13 (15). It was observed that in 10 Districts and in 1 Municipal Council an amount of UGX. 11,770,488,982 had not been utilised by the end of the financial year. Failure to implement all the planned activities is an indication of capacity gaps and delays in release of Funds.", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to engage Ministry of Local Government and Ministry of Finance Planning and Economic Development to address the challenges.", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2.3 Assets Management", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Management of Medical Equipment  \nInspection of 26 District hospitals and 90 Health Centre IV  \nrevealed that 9 (8%) Health Facilities did not have an inventory of all their medical equipment exposing the medical equipment to mismanagement and loss without trace. I further observed that a number of key medical equipment was either missing, non-functional or not in fair condition as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "97", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 27: Status of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["1", "Vacuum Extractor", "25", "13", "12", "48%"], ["2", "Resuscitation manual adult", "34", "28", "6", "18%"], ["3", "Ultra sound scanner", "25", "17", "8", "32%"], ["4", "Centrifuge 8 piece electric1", "30", "21", "9", "30%"], ["5", "Blood pressure machines[bp]", "212", "157", "55", "26%"], ["6", "Oxygen cylinders (large size)", "106", "66", "40", "38%"], ["7", "Ophthalmoscope", "39", "20", "19", "49%"], ["8", "Blood bank refrigerator", "54", "31", "23", "43%"], ["**Total**", "**525**", "**353**", "**172**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No", "Basic Medical Equipment", "Availability", "Functiona l", "Non Functional", "% of Non- Functional"], "type": "table"}}, {"content": "The above critical equipment was non-functional due to absence of technical staff required to maintain and operate them and lack of adequate maintenance budget.  \nDuring inspection I noted that there was no skilled personnel to handle the Ophthalmoscopes equipment used for eye examination in 30 (27%) out of the 110 Health Facilities visited. \nConsequently, patients are referred to distant facilities to receive the same services putting their lives at risk. In addition lack of skilled staff required to handle and operate the specialist medical equipment leads to poor diagnosis and increased costs due to poor handling of equipment. \nI advised the Accounting Officers to engage the relevant Authorities for funding the maintenance budget and recruitment of the required technical staff. \n98", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}]], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2.4 Management of Natural Environment", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Lack of Environmental Committees  \nSection 14 and 16 of the National Environment Act, 1995 requires the Authority shall, in consultation with the Local Councils to provide guidelines for the establishment of the Environment committee for each Local Council, in this Act referred to as a District or Municipal Environment Committee. The function of the committee among others is to coordinate the activities of the council relating to the management of the environment, ensure that there are appropriate mechanisms in place to address the poor practices on the natural resources and prepare a state of the environment report every year.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Contrary to the requirement under the Act, it was observed that out of 117 District, 38 (32%) did not have Environmental Committees. I further observed that out of the 44 Municipal Councils 7 (16%) did not have an Environment Committee in place. \nLack of the committee negatively impacts on the management of environment and natural resources in the Local Governments as there is no adequate monitoring and supervision of the usage of Natural Resources. This was mainly attributed to inadequate funding to facilitate the work of the Committee. \nI advised the Accounting Officer to engage the relevant Authorities to ensure that funds are secured and the Environmental Committees are established in accordance with the Law.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unlicensed Activities on Natural Resources  \nSection 37(3) of the National Environment Management Act, 1995 requires that the authority may, in consultation with the lead agency and the District Environment Committee, declare any wetland to be a protected wetland, thereby excluding or limiting human activities in that wetland while Section.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Audit inspection revealed that there were a number of unlicensed activities carried out on various wetlands and forests in form of cultivations, settlement and waste dumping. I observed that out of the 117 districts, 88 (75%) were affected by unlicensed activities in \n99 \nthe wetlands while 48 (41%) lacked a register of licensed activities on the gazetted wetlands. \nThe continued undertaking of these practices on the natural resources continues to have adverse effects on the environment like climate change and unbalanced eco system. This was majorly attributed to inadequate staffing coupled with limited funding to carry out the necessary monitoring activities, and lack of legal ownership of the natural resources. \nI advised the Accounting Officers to address the issue of legal ownership, lack of registers and institute measures to ensure that utilisation of natural resources is in accordance with the law. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Existence and Functioning of the Physical Planning Committees  \nI observed that 34 Districts and 13 Municipal Councils out of a total population of 117 and 44 respectively lacked Physical Planning Committees contrary to the Physical Planning Act, I further noted that, all the Local Governments with the committees in place, lacked representation of a Physical Planner/Architect from private practice as required by law. In addition I observed that in all Councils there was neither a budget nor expenditure on activities of the committee implying non-prioritization of their functioning.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2010. I further noted that, all the Local Governments with the committees in place, lacked representation of a Physical Planner/Architect from private practice as required by law. In addition I observed that in all Councils there was neither a budget nor expenditure on activities of the committee implying non-prioritization of their functioning.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Absence of planning committees affects physical planning as there is no oversight body to enforce existing plans which results in unplanned developments, increased land conflicts, encroachment, pollution, and flooding. \nI advised the Accounting officers to ensure that the Physical Planning Committees are established, have detailed plans in place and budgeted for. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Garbage Management in Municipal Councils  \nSection 39(1) of Local Government Act 1997 (as amended) empowers urban councils to make bye-laws in relation to their powers and functions. Part three of the Second Schedule of Local Government Act, 1997 Cap 243 (as amended) requires urban councils to offer sanitary services for the removal and disposal of garbage. Inspection revealed that 13", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "100 \n(33%) out of 39 Municipal councils (MCs) lacked bye laws in relation to management of garbage. I further noted that out of the 39 Municipal Councils 21 (54%) lacked transport equipment, composite sites and treatment facilities.  \nConsequently, large quantities of garbage remained uncollected and inappropriately disposed which is hazardous to human beings and the environment. \nI advised the Accounting Officer to liaise the relevant authorities to ensure that by-laws are approved and enforceable and source funding for waste management. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Financial Statements for Lower Local Governments Financial Year", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2014/2015", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In my audit reports for the two previous years, I noted that there was still a problem with presentation of financial statements in the Lower Local Governments.  \nIn the financial year under review, I finalised 1042 audits of lower local governments earlier noted. The earlier noted shortcomings were persistent. The anomalies include;", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Non-adherence to presentation and disclosure requirements as per Local Government Financial and Accounting Manual 2007, for example, lack of cash flow statements, memorandum Statements and schedule.\n- Lack of Board of survey reports\n- Lack of other statements, schedules and Notes to the accounts.\n- Incomplete Financial Statements\n- Lack of accountability documents\n- Un authorized excess expenditure\n- Non-disclosure of Comparative figures in the Financial statements\n- Misstatement of account balances.\n- Non- preparation of primary books of accounts such as Ledgers, cash books, and vote books.\n- Lack of Revenue Registers\n- Failure to prepare Financial Statements  \nPreparation of Financial statements is a stewardship role in which accountability for application of resources entrusted to Accounting Officers is reported to the stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "101 \nFailure to present financial statements properly impairs interpretation and analysis of entity performances. This was attributed to understaffing, lack of training, Low levels of practical experience by clerks and non-adherence to the guidance provided in the Local Governments\u2019 Financial and Accounting Manual 2007 and other accounting standards. \nI advised the Accounting Officers to liaise with responsible authorities to address the staffing and capacity gaps in the Lower Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "metadata": {"headings": [{"headings_0": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}, {"headings_1": {"content": "2014/2015", "page": 110, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The summary of audit results includes all matters that were classified as matters of high significance during audit. These comprise of matters in the basis for qualified opinion paragraphs, key audit matters, emphasis of matter and other matters raised. The details are in the individual reports issued to Parliament and Accounting Officers. Refer to", "metadata": {"headings": [{"headings_0": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}, {"headings_1": {"content": "2014/2015", "page": 110, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Annexure IV", "metadata": {"headings": [{"headings_0": {"content": "Annexure IV", "page": 111, "level": 3}}, {"headings_1": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "102 \nPART 6: VALUE FOR MONEY", "metadata": {"headings": [{"headings_0": {"content": "Annexure IV", "page": 111, "level": 3}}, {"headings_1": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}, [{"headings_0": {"content": "Annexure IV", "page": 111, "level": 3}}, {"headings_1": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}]], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.0 VALUE FOR MONEY", "metadata": {"headings": [{"headings_0": {"content": "6.0 VALUE FOR MONEY", "page": 112, "level": 3}}, {"headings_1": {"content": "Annexure IV", "page": 111, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "6.1 OVERVIEW", "metadata": {"headings": [{"headings_0": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, {"headings_1": {"content": "6.0 VALUE FOR MONEY", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "This part contains summary reports of 10 Value for Money (VFM) audits undertaken during the audit year ended 31st December 2018. The summary reports contain the scope, key findings, conclusions and recommendations made for each of the VFM audits undertaken. The detailed reports have been separately issued and copies are available on the OAG website.  \n6.2", "metadata": {"headings": [{"headings_0": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, {"headings_1": {"content": "6.0 VALUE FOR MONEY", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A VFM audit is an independent and objective examination of whether government undertakings, systems, operations, programmes, activities or operations are operating in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Economy, efficiency and effectiveness (3Es) can be defined as follows:- \n", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Economy \u2013 Minimizing the cost of resources. The resources used should be available in due time, in an appropriate quantity and quality and at the best price.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Efficiency \u2013 Getting the most from available resources. It is concerned with the relationship between resources employed and outputs delivered in terms of quantity, quality and timing.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "- Effectiveness \u2013 concerns meeting the objectives set and achieving the intended results.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nThese principles (3Es) also encompass audits addressing environmental management and equity. \nValue for Money audits are conducted in accordance with International Organization of Supreme Audit Institutions (INTOSAI) standards. Those standards require that a performance audit should be planned, conducted and reported on in a manner, which ensures that an audit of high quality is carried out in an economic, efficient and effective way and in a timely manner. \n103 \nIn carrying out such an audit, the auditor takes an analysis of the conditions that are necessary to ensure that the principles of economy, efficiency and effectiveness can be upheld. These conditions may include good management practices and procedures to ensure the correct and timely delivery of services. Where appropriate, the impact of the regulatory or institutional framework on the performance of the audited entity is also taken into account.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Value for Money Audits Undertaken", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1. Performance audit of government of Uganda\u2019s preparedness for implementation of sustainable development goals (2030 agenda)\n2. Management of wetlands in Uganda by the wetlands management department (WMD) under the ministry of water and environment (MWE)\n3. The regulation of universities by the National Council of Higher Education\n4. The identification and registration of persons by the National Identification and Registration Authority\n5. Report on the facilitation and promotion of export trade by Uganda Export Promotions Board\n6. An evaluation of the output based aid project implemented by Rural Electrification Agency\n7. The reliability of meteorological information produced by Uganda National Meteorological Authority (UNMA)\n8. Follow up report on the value for money audit on regulation and monitoring of drilling waste in the Albertine graben by the National Environment Management Authority (NEMA)\n9. Budget performance by the health sector\n10. Budget performance by the works sector", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "104 \n6.3", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, {"headings_1": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "6.3.1 PERFORMANCE AUDIT OF GOVERNMENT OF UGANDA\u2019S PREPAREDNESS FOR", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, {"headings_1": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "metadata": {"headings": [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Sustainable Development Goals (SDGs) also referred to as the 2030 Agenda are a set of 17 aspirational goals elaborated through 169 targets and 232 indicators. The UN member states are expected to use SDGs to frame their agenda and political policies over the 15 years from January, 2016 to December, 2030. The SDGs form a cohesive and integrated package of global aspirations the world committed to achieve building on the accomplishments of their predecessors the Millennium Development Goals (MDGs). The 2030 Agenda seeks to drive the economic, environmental and social dimensions of sustainable development through five pillars namely; people, planet, prosperity, peace and partnerships. \nDuring the United Nations General Assembly in New York, September 2015 the Government of Uganda was among the UN Member States that adopted the comprehensive, far reaching and people centred set of universal and transformative goals and targets. The declaration gave states the primary responsibility to follow-up and review, at the national, regional and global levels, the progress made in implementing the goals and targets over the fifteen years of the Agenda.", "metadata": {"headings": [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The preparation of Uganda\u2019s NDPII (2015/16-2019/20) coincided with the inter- governmental negotiations on the SDGs in 2015. This gave the Government of Uganda an opportunity to try and integrate the SDGs framework into its national plan, accelerate national efforts towards achieving a middle income status, while pursuing sustainable and inclusive development within the framework of the Uganda Vision 2040 and the second National Development (NDP II). Accordingly, Uganda was among the 22 countries that volunteered to conduct a National status review under the auspices of the first High Level Political Forum (HLPF) in July 2016 to establish the country\u2019s readiness.  \nThe Office of the Prime Minister is charged with the responsibility of creating an enabling environment conducive to the implementation of SDGs. SDGs activities are guided by the established SDGs Coordination Framework, 2017 and SDGs roadmap, 2018. \n105 \nThe objective of this audit was to assess the Government of Uganda\u2019s preparedness to implement the 2030 Agenda.", "metadata": {"headings": [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}], [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 115, "level": 3}}, {"headings_1": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Government of Uganda (GoU) through the OPM has made strides in preparing the country for the implementation of SDGs. The government formulated the SDGs Coordination Framework in 2017 and launched the SDGs roadmap in 2018. As required by the SDGs Coordination Framework, the key institutional Technical Working Groups namely: the Planning; Data; Finance; Communication and advocacy; Coordination, Monitoring and Evaluation and reporting that should steer the SDGs function have been established and operationalised. However, this audit has identified key bottlenecks that still impede the full operationalisation of the SDGs activities as envisaged under the SDGs Coordination Framework as outlined below;", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 115, "level": 3}}, {"headings_1": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "i. Integration of SDGs into National Context", "metadata": {"headings": [{"headings_0": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Uganda committed to take ownership and establish national frameworks for the implementation and achievement of the 17 SDGs. NPA was expected to guide the review process for identification of applicable goals and targets, and how they were to be reflected in Uganda\u2019s development policies, strategies, and planning processes to identify areas for improvement. By the time of audit, June 2018, the NPA had not undertaken a review of the national policies and frameworks with respect to SDGs to identify gaps and develop an action plan to address them. There were no targeted reviews done to assess how the existing Comprehensive National Development Planning Framework (CNDPF), National Policy for Public Sector Monitoring and Evaluation (NPPSME), GAPR, and the Results Reporting Framework (RRF) accommodated the elements of SDGs.", "metadata": {"headings": [{"headings_0": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "metadata": {"headings": [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NPA undertook a preliminary assessment that put the level of NDPII alignment to the global targets of the SDGs at 69% (strategic level).However the road map developed was not clear on when and how the remaining 31% will be incorporated into the National development framework. It was also observed that NPA had not mapped and communicated the applicable targets and indicators for each sector, MDA, LGs, private partners and CSOs. In addition, guidelines for mainstreaming SDGs into sectors, MDAs \n106 \nand Local government plans had not been developed. Without a framework for mainstreaming SDGs, assessment of alignment of sectors, MDAs and LGs to SDGs will present challenges.", "metadata": {"headings": [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}, [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}], [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Policy integration and coordination", "metadata": {"headings": [{"headings_0": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}, {"headings_1": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "TWGs are not functioning as envisaged in the SDG coordination framework. The committees and TWGs were not fully constituted; there was no record of quarterly meetings and progress reports. None of the TWG had appointed its full membership, and assigned responsibilities to the various parties in the TWG. \niv. Creating ownership and engaging stakeholders in integrating the SDGs into the", "metadata": {"headings": [{"headings_0": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}, {"headings_1": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, [{"headings_0": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}, {"headings_1": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "national context", "metadata": {"headings": [{"headings_0": {"content": "national context", "page": 116, "level": 2}}, {"headings_1": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Overall, the level of public awareness on SDGs in the country remained low as reflected in responses obtained through interviews conducted by the audit team in selected MDAs and LGs. There were no specific SDG outreaches organised to engage and get views of various stakeholders at regional and local government levels for consideration in the preparation process. Whereas the TWG on communication and advocacy had developed a communication framework for SDGs, it was yet to develop the communication and advocacy strategy. The MoICT&NG with support from UNDP had translated SDGs awareness messages into 10 local languages in form of brochures. However, the communication and advocacy TWG did not provide evidence of having disseminated them to sectors, MDAs, LGs and communities as intended.", "metadata": {"headings": [{"headings_0": {"content": "national context", "page": 116, "level": 2}}, {"headings_1": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "metadata": {"headings": [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Finance TWG led by MoFPED was expected to use the identified national programs and applicable targets for Uganda to assess the resources needed in terms of financing and capacity development to deliver the 2030 Agenda. This was to include reviewing and enhancing the existing arrangements for mobilising resources, knowledge sharing, technology and partnerships for implementing the 2030 Agenda in Uganda. It was observed that MoFPED was in the process of developing a domestic revenue mobilization strategy for Uganda with the aim of raising tax-to-GDP ratio from 14% to 16% by 2019/20 in line with the set target under the NDPII and medium-term Sustainable National Development Plan. However the delay by NPA in identification and integration of all SDG \n107 \ntargets into the national development plans presents a risk that the current revenue mobilisation efforts may not fully address  \nthe needs of the 2030 Agenda. It was also observed that TWGs had not been facilitated to implement their planned activities.", "metadata": {"headings": [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}, [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}], [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}, {"headings_1": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The 2030 Agenda required monitoring, follow up, review and reporting processes for SDGs to be a primary responsibility of every government. This required determination of applicable indicators, establish baseline data, and review and update the M&E frameworks to facilitate effective tracking of SDG implementation. The assessment conducted by UBOS for data in collaboration with the United Nations Statistics Division revealed that only 202 out of 230 global indicators were applicable to Uganda and the TWG had nationalized the applicable indicators and incorporated the Levels I, II and III indicators into the updated NSI framework. However, UBOS was yet to establish comprehensive baseline data on all applicable targets that would be used to track progress for SDGs implementation. In addition the data gap analysis of indicators for SDGs at program/service delivery points had not taken place. Although the NSS has the capacity to cover all the 202 indicators, the current modules used can only produce data for 85 indicators, of which data on 45 indicators was fully available while for the remaining 40, data could be obtained by UBOS with additional resources.", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}, {"headings_1": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. NPA should prioritise the review of policies, strategies and processes for effective integration of SGDs. The OPM should undertake regular follow up of activities allocated to TWGs to ensure that all responsibilities assigned to TWG\u2019s are timely executed and reported on.  \nii. The OPM and NPA should fast track the review and update of the enabling tools and instruments for effective implementation of SDGs. The process of agreeing and mapping applicable targets and indicators to sectors, MDAs and LGs should be expedited.  \niii. The oversight role of parliament should be enhanced through sensitisation and revision of existing checklists to include SDG compliance. NPA should conduct the assessment of technical capacity of planners at the different planning levels, identify the gaps and \n108 \nstrengthen capacity to facilitate integrated and multi-sectoral development planning for SDGs.  \niv. The OPM should ensure full operationalisation of the SDGs coordination framework by ensuring full constitution of all TWGs, and quarterly progress meetings are held at all levels, reports prepared and reviewed by the respective organs.  \nv. The MoICT&NG should fast track the full constitution and operationalisation of the communication and advocacy TWG.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the GoU committed to implement SDGs Agenda 2030 over the next 15 years from 2016 to 2030, formulated the SDGs Coordination framework and launched the SDGs roadmap in 2018, the existing gaps in the operationalisation of the SDGs framework pose a challenge in creating a suitable environment for their implementation. To ensure realisation of the expected benefits of the Agenda 2030, it is important that a comprehensive and supportive SDGs coordination framework and roadmap are fully operationalised and streamlined and the necessary capacities provided to all the TWGs, MDAs and LGs to allow them effectively implement their assigned roles and responsibilities.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Wetlands Management Department (WMD) is charged with management and protection of wetlands in collaboration with NEMA, District Local Governments and other key players. However, a decline in the countrywide wetland coverage has been reported over the years with rampant encroachment for sand mining, cultivation, settlement and industrial establishment, reports of issuance of land titles in wetlands, among others.  \nIn light of the above, the Office of the Auditor General conducted a Value for Money audit to establish the extent of reduction in wetland coverage countrywide and evaluate the adequacy of measures put in place by the Wetlands Management Department (WMD) to ensure protection and restoration of wetlands. \n109", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}, [{"headings_0": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 119, "level": 3}}, {"headings_1": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Status of Wetlands Countrywide", "metadata": {"headings": [{"headings_0": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Wetland coverage dropped from 15.5% in 1994 to 13% in 2015. 50% of permanent loss happened in L. Kyoga and L. Victoria basins alone. Currently, 31% of the remaining wetlands countrywide are degraded, while 69% are intact. Almost half of degradation (46%) is in Eastern Uganda. 55% is in L. Kyoga drainage basin.", "metadata": {"headings": [{"headings_0": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Permits and Land Titles in Wetlands", "metadata": {"headings": [{"headings_0": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the review period, NEMA issued 239 wetland user permits, but it was noted that both NEMA and WMD had limited staff to monitor compliance countrywide, while the districts were underfunded to undertake this task. In addition, it was noted that land titles were issued for 782 plots wholly or partially located in wetlands in Kampala, Wakiso and Mukono alone, meaning that this figure is much higher countrywide. WMD reported that it had shared shapefiles showing wetland boundaries with MLHUD in 2015, though no evidence of this obtained. Importantly, cabinet resolved to cancel titles in wetlands in", "metadata": {"headings": [{"headings_0": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2016. The estimated cost of cancellation for Kampala, Wakiso and Mukono only was 6.74 billion, but no funding had been released for this by the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "iii. Restoration of Wetlands", "metadata": {"headings": [{"headings_0": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "WMD\u2019s efforts to restore degraded wetlands fell far below the ideal, with only 0.3% of the required area having been restored in the 4 years under review, leaving a restoration shortfall of 99.7% less than two years to 2020. Moreover, annual wetland degradation continues to outpace restoration rates. However, WMD\u2019s shift to prevention of encroachment rather than emphasis on post-encroachment eviction and restoration is a step in the right direction.", "metadata": {"headings": [{"headings_0": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iv. Demarcation and Gazettement of Wetlands", "metadata": {"headings": [{"headings_0": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "WMD\u2019s delay to gazette wetlands and complete demarcation makes it difficult to identify wetland boundaries and encourages continued encroachment. There is also potential wastage of UGX 662,841,802 due to failure to utilize all pillars and beacons purchased for demarcation. \n110", "metadata": {"headings": [{"headings_0": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}, [{"headings_0": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v. Promotion of Knowledge on Management of Wetlands", "metadata": {"headings": [{"headings_0": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}, {"headings_1": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "WMD has not prioritized implementation of the necessary measures to acquire, disseminate and promote knowledge on management of wetlands. For instance, WMD had not developed a wetlands inventory since the year 2000. Also, the NWIS is characterised by out-dated data, relevance for only 45 districts, limited accessibility and heavy software. In addition, no evidence was provided for training of staff and stakeholders using government releases over the 4 years under review despite expenditure amounting to UGX 207.23 million. As a result, there is insufficient knowledge to guide decision-making in management of wetlands both at national and local government levels.", "metadata": {"headings": [{"headings_0": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}, {"headings_1": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Coordination between WMD and NEMA", "metadata": {"headings": [{"headings_0": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}, {"headings_1": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "There was poor coordination between WMD and NEMA, characterised by unclear delineation of roles, responsibilities and expected outputs between WMD and NEMA; failure by NEMA to delegate to WMD the power to enforce compliance; differing visions of management of wetlands; conflicting decisions; gaps in information-sharing; and absence of a dispute-resolution mechanism and hierarchy of authority to step in in case of conflicts or differing positions between WMD and NEMA. However, government was taking action to improve coordination between the two agencies and more clearly define their respective roles in the revised National Environment Bill and the draft Wetlands Resources Bill.", "metadata": {"headings": [{"headings_0": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}, {"headings_1": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS To Government", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Government should consider making it mandatory to involve environment officers in the titling process right from local government level; \nii. Government should set up mechanisms to protect civil servants from pressure or undue influence from powerful actors in execution of their duties related to wetland management or issuance of titles; \niii. Allegations of corruption in issuance of land titles in wetlands should be investigated and culprits given deterrent punishments. \n111 \niv. MoFPED should prioritise the release of funds to facilitate implementation of the cabinet decision to cancel land titles in wetlands and ensure vacation of the illegal occupants.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}]], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "To WMD/ MWE", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. WMD should engage MLHUD to ensure the shapefiles indicating wetland boundaries are shared with all districts/ land offices and utilised; \nii. WMD should plan for and expedite the demarcation of critical wetland boundaries to ensure they are clearly visible; \niii. WMD should train members of the Uganda Land Commission, District Land Boards and Area Land Committees on the requirements of the land and wetland laws, and what constitutes a wetland/ wetland boundary. \niv. MWE should continuously engage MAAIF, MLHUD and other players to:", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expand interventions which seek to prevent wetland (re-)encroachment by addressing the factors that lead to encroachment such as declining fertility of traditional farmlands, water scarcity, unplanned urban expansion, to other areas not covered by the GCF projects;\n- Implement the plan to extend irrigation infrastructure especially in rice-growing regions to encourage the farmers to leave wetlands, after which they can re-generate on their own, saving government restoration costs;  \nv. WMD, in consultation with NEMA and other relevant stakeholders, should develop guidelines or mechanisms to ensure wetland degraders pay for the costs of degradation.", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nvi. MWE should endeavour to complete the demarcation of remaining sections of the wetlands during FY 2019/20 using the remaining pillars and beacons as committed. \nvii. MWE should prioritise completion of the wetlands coding and gazettement activity.  \nviii. The Accounting Officer MWE should prioritize compilation of an updated Wetlands inventory; \nix.  \nMWE Management should further upgrade and update the NWIS software and explore options to make it more easily accessible; \n112 \nx. The Accounting Officer (MWE) should ensure that released funds are spent on planned activities in order to meet performance targets. \nxi. MWE should prioritise completion of the draft legislation on wetlands and develop a framework to govern coordination between WMD, NEMA and other key players in management of wetlands.", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}, {"headings_1": {"content": "To WMD/ MWE", "page": 121, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Wetland coverage dropped significantly between 1994 and 2015 with the Lake Kyoga drainage basing experiencing particularly high levels of degradation and permanent loss of wetlands.  \nGovernment efforts to reverse this decline during the 4 years under review had registered little success mainly due to emphasis by WMD on restoration of degraded wetlands which is expensive and does not adequately address the factors that push people to encroach on wetlands; unclear delineation of roles, responsibilities and mandates between WMD, NEMA and other key players in regulation and management of wetlands; failure to utilise all pillars and beacons purchased for demarcation; gaps in collection and dissemination of knowledge on wetlands to stakeholders to guide decision-making; failure to utilise training funds for the intended purpose; delay to fund implementation of the Cabinet resolution to cancel land titles in wetlands; and limited funding to district local governments to restore, protect and manage wetlands.  \nOn a positive note, however, it was observed that starting late in 2017, WMD had started implementing a project to address factors that encourage encroachment in 20 districts, and review of legislation to clarify the mandates and roles of the different players was in advanced stages. It is hoped that these on-going interventions, coupled with implementation of the proposed audit recommendations will go a long way in stemming the worrying trend of wetland loss and improve the management of wetlands in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}, {"headings_1": {"content": "To WMD/ MWE", "page": 121, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The National Council of Higher Education (NCHE) was established as the regulator of higher education to implement the Universities and Other Tertiary Institutions Act of Parliament (UOTIA, 2001 as amended). By the provisions of the Act, NCHE is mandated \n113", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}, [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}]], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "to guide the establishment of institutions of higher learning as well as ensure delivery of quality and relevant education to all qualified persons.  \nNCHE has strived to achieve its mandate to ensure that sustainable quality higher education is provided at all Higher Educational Institutions in Uganda. However, there are chronic problems of staffing and inadequate research in universities2 that impede the achievement of quality education. This is coupled with the increase in number of universities. To date, the country has 9 public and 43 private universities.  \nThe overall objective of the study was to assess the extent to which NCHE has ensured that universities comply with the operational and quality standards necessary for the delivery of quality higher education in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 123, "level": 3}}, {"headings_1": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Monitoring and institutional audits", "metadata": {"headings": [{"headings_0": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NCHE inadequately conducted monitoring and institutional audits during the period despite UGX 331,954,999 being provided. In the period 2015/16 to 2017/18 NCHE planned to undertake 60 monitoring visits of universities. Although management reported that they had conducted 30 monitoring visits, audit could only confirm eleven (11) monitoring visits, of which, three (3) were discussed by Council in the period. In addition, NCHE neither organised peer institutional audits nor undertook external institutional audits. This was due to inadequate allocation and utilisation of activity funds and low staffing to conduct the activity. This has led to universities continuing to run unaccredited/unrevised programmes, unreviewed charters and provisional licences, admitting students without equating their foreign study qualification, and universities providing education that is below standard and poor physical facilities. This affects the quality of higher education in the country.", "metadata": {"headings": [{"headings_0": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Conducting of tracer studies by NCHE and universities", "metadata": {"headings": [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NCHE conducted two tracer studies in 2011 and 2015 for cohorts of 2001 and 2011 respectively, contrary to the good practice of having studies conducted for cohorts of \n2 NCHE 2018 annual performance report \n114 \nwithin 2-3 years. Moreover the studies were limited to an average of 6 universities and 16 programmes and 2000 graduates. The expected 2018 tracer study was not conducted despite UGX 90 million being budgeted in the period. The universities were also noted not to have conducted tracer studies. This was attributed to the universities not being compelled to undertake the studies. There is no information system in place to enable NCHE to track all graduates in the country. This contributes to the continuous mismatch between the needed graduate programmes and content with the labour market requirements.", "metadata": {"headings": [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}, [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}], [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}], [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}]], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Minimum standards of courses of study", "metadata": {"headings": [{"headings_0": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}, {"headings_1": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I also noted that NCHE had established minimum standards for only 43 (2%) of the 2,104 courses of study. By April 2016, 38 of the 43 courses had since expired and were neither reviewed nor published. This led to programmes being accredited without a check to up to date standards which may compromise the quality of programmes taught.  \nAs a result, NCHE has accredited 2,100 programmes without checking them against up to date minimum standards for courses of study.", "metadata": {"headings": [{"headings_0": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}, {"headings_1": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The NCHE management should;  \ni. Plan adequately, prioritize and allocate its resources, including the mandatory students\u2019 fees collections, to conduct its statutory obligations of monitoring and institutional audits, Tracer studies and minimum standards of courses of study. \nii.  \nEnforce compliance by ensuring that all Universities offering un-accredited and/or courses whose accreditations have unrevised submit them for review leading to accreditation and/or re-accreditation or else have their licenses revoked, \niii. Enforce the conducting of tracer studies by the universities and consider developing guidelines and simpler templates for use by universities when undertaking tracer studies, and \niv. Government should build and empower the capacity of NCHE to undertake its mandate adequately, through a renewed policy with punitive measures for non-compliance \n115", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}]], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the National Council of Higher Education has undertaken specific interventions aimed at increasing the quality of higher education in universities, inadequate monitoring and conducting of institutional audits and tracer studies and non-establishment of minimum standards of courses of study have resulted in universities mounting unaccredited and out-dated programmes, operating below the required quality assurance and capacity indicators, which has an effect on the quality of higher education. It is hoped that with the appropriate stakeholder engagement and policy review, the inadequacies in the higher education sector will be reduced to enable the country to benefit from improved quality of higher education, increase in employment prospects and more competent service delivery.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government undertook the identification and registration of persons as one of the ways to generating reliable identification data about persons living in Uganda. This information would be used for a number of purposes, such as facilitation of planning, helping strengthen security, among others.  \nIdentification and registration of persons is a mandate of the National Identification and Registration Authority (NIRA). The authority is responsible for ensuring that citizens that meet the requirements are successfully identified and registered. Although this has been done there are complaints from members of the public about significant delays in the identification and registration of persons.  \nThe Office decided to undertake a waiting time audit on the processes of identification and registration of persons. The results of the audit show that there areas of weaknesses in the timeliness with which NIRA identifies and registers persons as summarised below.", "metadata": {"headings": [{"headings_0": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. There were delays in processing of applications during the period of review. The processing of new applications was delayed by an average of 156 days in 2015, 91 days in 2016 and 100 days in 2017. \nii.  \nApplications for replacements of lost identity cards were delayed by an average of 14 days \n116 \nin 2016, and 49 in 2017. Applications for change of particulars were encumbered with an average delay of 83 days in 2016 and 37 days in 2017. \nThe delays were caused by a number of factors which include:  \ni.  \nA number of applicants faced challenges in comprehending the requirements of the enrolment forms. As a consequence, the applicants submit incomplete and inaccurate information which wastes a great deal of time at verification. \nii.  \nShortage of staff at NIRA caused delays at enrolment, processing of applications and distribution of finished cards. \niii.  \nThere were also delays in transmission of data by NIRA from the enrolment centres because the transmission is done manually rather than online. Similarly there were also delays in the delivery of finished cards to the collection centres. \niv.  \nThere is currently no mechanism of tracking the progress of applications within the processing system and providing timely feedback to applicants where queries were raised on applications. \nThese weaknesses can, however be addressed if the following steps are taken:", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}, [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i.  \nManagement should expedite the translation of the requirements of registration into local languages to ease enrolment. \nii.  \nManagement should also liaise with the relevant stakeholders particularly the Ministry of Public Service and the Ministry of Finance to address the current staff shortages. \niii. Management should also expedite the process of procuring service providers for the delivery of enrolment data to the processing centre and delivery of finished cards. \niv. Management should expedite the process of reviewing the current processes and ensure that the system is fully automated to improve efficiency. \nv. Sensitise the public about the different processes of identification and registration to enable the applicants understand these processes which will in turn save time spent to identify and register citizens. \n117", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Although NIRA to a large extent, has undertaken the identification and registration of persons as mandated by the Registration of Persons Act, as observed a number of weaknesses still exist within the processes of identification and registration which have resulted in significant delays in processing of the applications. These delays can be significantly reduced if the weaknesses noted by the Audit are addressed.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "metadata": {"headings": [{"headings_0": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Uganda mostly exports agricultural products which contribute 80% of her total exports. These products mainly include coffee, fish, maize, tobacco, tea, beans, and flowers among others.  \nThe country is also making progress on the exportation of value added and manufactured products, such as base metal products, cement, sugar, plastics and cosmetics3.  \nExport promotion is a key Government priority and the Government recognises that one of the ways to improve the current balance of payments is to promote exports, ensure stable supply to target markets and ensure that exports are competitive and meet international standards. In a bid to realise this, Government has undertaken a number of initiatives aimed at promoting export growth among which was the creation of the Uganda Export Promotion Board (UEPB) to facilitate the development promotion and coordination of all export related activities.  \nA review of the performance of this Board revealed areas that need attention if UEPB is to achieve its objective. These include those highlighted in the following key findings:", "metadata": {"headings": [{"headings_0": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i.  \nIt was noted that the current coordination measures were ineffective in fostering the development of export trade. There is currently no formal and clear coordination framework through which UEPB engages the other sector players. Similarly, there is no clear definition of the roles and responsibilities of the key players within the export sector. \nii.  \nThe trade and market information provided to exporters was in most cases not up to date \n3 http/www.businessdirectory.com/export promotion \n118 \nwhile in other cases no information was available at all. \niii.  \nThere was no evidence of regular review of policies, plans and strategies in the form of policy papers, policy briefs or reports. Similarly, there was no clear system of collecting feedback about the current polices through, for example regular surveys. \niv. Some key aspects of building the capacity of exporters, such as, the implementation of the export curriculum, largely remained unimplemented. There was also no evidence that UEPB undertakes post training follow-ups to evaluate the impact of the training and offer post training support.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}, [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}]], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 127, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i.  \nUEPB should spearhead efforts to put in place a proper coordination framework with the different sector players in order to harness the synergies that exist amongst the different stakeholders.  \nii.  \nUEPB should ensure that funds released for provision of trade information are optimally utilised utilised for this purpose. UEPB should also find alternative ways of obtaining information about external markets rather than relying on the embassies and missions and regularly subscribe to online market and buyer information sources which provide reliable and up to date international market information.  \niii. UEPB should streamline the processes of reviewing existing policies and develop a comprehensive system of gathering feedback from exporters about the current export plans, policies and strategies.  \niv.  \nUEPB should develop comprehensive training plans as a guide for implementing activities aimed at building the capacity of the exporters. UEPB in addition should desist from reallocating funds meant for capacity building of exporters.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 127, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The export trade sector has to a large extent not performed to its full potential because of a number of weaknesses, such as: inadequate coordination among the stakeholders, insufficient trade and market information, inadequate review of existing policies and strategies and failure to build the capacity of exporters. This sector can, however, perform better and make a bigger contribution to the economy if the identified weaknesses are addressed. \n119", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}, [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "metadata": {"headings": [{"headings_0": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "By 2012 only 7% of the rural Ugandan households were connected. The low level of electricity access negatively affects government efforts to boost production, create jobs, provide clean source of energy and preserve the environment. The Output Based Aid (OBA) Project, implemented by the Rural Electrification Agency (REA) was funded by a grant of USD 20.2 million, contributed by the Global Partnership on Output-based Aid (GPOBA) and other stakeholders, including the International Development Association (IDA), KfW (German development bank). The project objective was to make access to grid electricity affordable for 132,500 poor households. However during implementation REA set targets for each Licence Distribution Companies totalling 152,861 households. Under the OBA project, service delivery is contracted out to licensed service providers The overall audit objective was to evaluate the extent to which the OBA project achieved its expected outputs in due regard to the approved procedures and operations.", "metadata": {"headings": [{"headings_0": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS i. Extent of achieving target household connections", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Apart from UMEME, one of the Licensed Distribution Companies (LDC), with an individual performance of 87.2%, all the other 7 LDCs did not meet their total individual target connections, all attaining less than 53% level of performance. This was attributed to project design issues, lack of capacity by the LDCs and inadequate consumer awareness. \nii. Extent to which procedures were undertaken in regard to the manual  \nContrary to operational guidelines I noted that LDCs did not submit all required annual work plans and budgets in a timely manner and REA management contract management reports were not fully submitted. In addition to inadequate monitoring by management against the set result indicators, segregate accounts were neither opened nor internal audits undertaken despite the project having USD 1m budget to undertake the activity. As a result management\u2019s ability to assess, monitor and manage LDC\u2019s performance was curtailed. \n120", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}, [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}]], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Extent to which operations were adequately undertaken.", "metadata": {"headings": [{"headings_0": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In spite of the fact that the poverty mapping consultant only identified 42,134 out of the expected 250,000 eligible households for the OBA subsidy, a performance of 16.8%, REA paid Euro 83,361.69 (about 45% of the contract price) to the Consultant. Under the consumer awareness contract, inadequacies were noted in the implementation of the contract, leading to a claim by REA of Euros 243,510.24 (equivalent to UGX 779,232,780) from the consultant. With such shortcomings, there is doubt on how beneficiaries were identified. During physical verification various inadequacies were also identified, for instance, houses which were connected beyond the 35 meters and connections made to non-qualifying households.", "metadata": {"headings": [{"headings_0": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "REA management should:  \ni. Involve all the relevant stakeholders in project design to ensure that project implementation targets are met, connections are made to the intended beneficiaries and household connections are optimized. \nii. Ensure that companies that undertake project implementation submit all the required plans so that project implementation can easily be tracked and corrective measures taken in a timely manner. \niii. Ensure that it undertakes due diligence in procuring consultants and should undertake adequate contract management to ensure contract obligations are met. \niv. Follow up and enforce reporting by LDCs to ensure that the reports are produced as required by the OBA operational manual, which should inform decision making by stakeholders. \nv. For future projects, consideration should be made for adequate physical verifications of connections to ensure reimbursements are made for only connections done in accordance with the specified criteria. \nvi. Institute a re-verification framework IVA in order to provide quality assurance of connections before reimbursements. \n121", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}]], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the Rural Electrification Agency under the Output Based Aid project was reported to have achieved 75.7 % of the project targeted connections of 152,861, inadequacies in planning, procurement, financial/contract management and reporting led to lower performance of a majority of LDCs. In addition, due to shortfalls by REA management in monitoring and audit, audit could not confirm whether the project met the anticipated 10% increase in rural electrification.  \nIt is hoped that with the implementation of the new electricity connection policy that provides free household connection to all households in Uganda, the lessons identified and learnt under this study will be applied to efficiently and effectively fulfil the objectives of the new policy.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["Most activities done by people, particularly outdoor activities, have to be done with", null], ["weather in mind and therefore it is", "critical to provide meteorological services that support"], ["relevant national needs, such as: protection of life and property, safeguarding the", null], ["environment and contributing to sustainable development. In the recent past, the impacts", null], ["of climate change, such as: unreliable rains, increased frequency of floods, landslides,", null], ["drought as well as disease outbreaks and epidemics like malaria and cholera, among", null], ["others, have been rampant.", null], ["In Uganda, meteorological services are provided by Uganda National Meteorological", null], ["Authority (UNMA) which is a semi-autonomous government institution and a", null], ["Government\u2019s authoritative voice on weather and climate.", null], ["UNMA is mandated to promote, monitor weather and climate as well as provide weather", null], ["predictions and advisories to Government and other stakeholders for use in the sustainable", null], ["development of the country and these services are guided by the World Meteorological", null], ["Organization (WMO) standards, International Civil Aviation Organization (ICAO)", null], ["standards, the National Climate Change Policy 2015, and UNMA Act 2012.", null], ["The Office of the Auditor General undertook a value for money audit to assess the", null], ["measures put in place by the Uganda National Meteorological Authority (UNMA) to", null], ["produce and disseminate accurate, timely and comprehensive meteorological information", null]], "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "122", "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "that meets the information needs of users. In order to achieve this, the audit assessed the procedures used by UNMA to carry out weather observations and whether they were in a manner prescribed by World Meteorological Organization standards, the process of data processing, analysis and storage and whether it was in accordance with the recommended best practices and the appropriateness of the dissemination mechanisms employed by UNMA to ensure that weather and climate products and services are received by the different stakeholders in a timely manner.  \nThe study covered two financial years 2016/17 and 2017/18 focusing on functioning manual and automatic weather stations.", "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i.  \nBy audit time, only Entebbe synoptic station was observing and reporting meteorological data throughout the 24 hours as required by WMO. The other synoptic stations were operating 12 hours during day but also had failed to observe the main standard hours of times of 3 am (0000z) and 9 pm (1800z). \nii. Since February 2017, UNMA has no governing board that is responsible for recruiting and appointing staff and formulation of meteorology regulations. \niii. Except for weather equipment at Entebbe synoptic station that were calibrated in January 2017, all the other equipment in different stations had not been calibrated by audit time. \niv. Most weather parameters were being observed and reported by synoptic stations as required by WMO. However, Agromet stations were not observing and reporting soil temperature, soil moisture and evaporation necessary for agronomic applications. In addition, the hydromet stations were not observing and reporting all the parameters required by WMO. For instance Kyejonjo hydromet station only observed and reported rainfall for the two year period under study and hydro meteorological data on river water level, river discharge, suspended sediments in rivers, and water quality were not recorded. \nv. Except for Entebbe aerodrome station that reported aerodrome warnings and wind shear warnings as required by ICAO, the other four aerodrome stations that is Soroti Gulu, Kasese and Arua were not observing and reporting these parameters. \n123 \nvi. By audit time, only 29 (56%) out of 52 manual weather stations were functional, 43 automatic weather stations had been installed but also they were not regularly reporting and no weather radars had been installed. \nvii. By audit time, UNMA did not have a data backup system as required by WMO and only 80% of rainfall records and 40% of temperature records had been digitalized. The other weather parameters remained un-digitalized due to inadequate staff in this section, and less than 10% of the original manual weather records had been scanned. \nviii. Seasonal climate outlooks were not being received by the farmers on a quarterly basis. In addition, the fishermen, especially on Lake Victoria, were not receiving weather alerts.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}]], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 132, "level": 3}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas meteorological services remain important in the sustainable development of the country and in reducing the environmental hazards that Uganda is currently facing, UNMA still faces challenges of inadequate essential equipment, uncalibrated equipment, limited coverage and functionality of stations and lack of high speed processing facilities, among others. The measures put in place by UNMA to produce and disseminate accurate, timely and comprehensive meteorological information are still inadequate and, therefore, UNMA\u2019s strategic objectives are likely not be achieved.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 132, "level": 3}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. UNMA should liaise with the relevant authorities to ensure that the appointment of the board members is fast-tracked to ensure that and substantive staff are recruited at all levels. \nii. UNMA should prioritize calibration of equipment in its budget , pursue regional collaborative arrangements with other neighbouring states for possible partnerships and also in the long run set up calibration laboratories \niii. UNMA Management should continue to plan and budget for the required equipment and instruments and also liaise with relevant authorities to ensure that stations are equipped with essential equipment and instruments. \niv. UNMA should develop maintenance and replacement plans for the existing weather stations especially rainfall stations, and ensure that regular maintenance is carried out \n124 \nv. Staff in the data processing unit need more specialised training on the use of the CLIMSOFT so that they can be in position to perform troubleshooting and regular maintenance of the software instead of relying on hired experts. \nvi. UNMA should prioritize digitisation and scanning of original weather records by planning and budgeting for scanners, staff and data backup systems. \nvii. UNMA should enter into service level agreements with Internet providers to ensure that regular internet connectivity is maintained for models to run effectively on the server \nviii. UNMA should develop and implement a robust dissemination mechanism that will ensure all District production officers and other users receive weather and climate information in time. For instance, UNMA needs to work directly with farmer associations and fishermen groups to ensure that meteorological information is received by the individual persons in time. \nix. UNMA should implement a feedback mechanism to allow production officers and extensions workers to log in complaints and suggest areas of improvement.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}]], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "metadata": {"headings": [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In 2014, my office undertook an Environment Audit on Regulation and Monitoring of Drilling Waste Management in the Albertine Graben by NEMA and a report was submitted to Parliament. The audit sought to ascertain how drilling waste was handled in the exploration phase between 2006 and 2014, since the volumes produced would only shoot up as activity entered the development and production phases.  \nThe 2014 audit found that there was inadequate waste management legislation and as a result NEMA had directed all IOCs to hold the waste in waste consolidation areas (WCAs). It also found that IOCs did not prepare and submit self-monitoring reports to NEMA within the required time frame. Furthermore, while NEMA and Lead Agencies made efforts to monitor and enforce compliance to proper waste management practices in the Albertine Graben, performance gaps were identified in this area. Finally, NEMA did not independently verify laboratory results submitted by the IOCs. \n125 \nThe purpose of this follow-up was to: establish the extent to which NEMA had implemented the recommendations in the 2014 VFM report mentioned above; assess whether or not there had been improvements in management of drilling waste in the Albertine Graben; and assess whether any new recommendations were needed to ensure adequate management of drilling waste.", "metadata": {"headings": [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}], [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}]], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 135, "level": 3}}, {"headings_1": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The audit team noted that out of the 12 recommendations made in the Auditor General\u2019s report of 2014, 4 were fully implemented, 6 were partially implemented while 2 had not been implemented at all.  \nHowever, it is important to note that the key recommendations of the 2014 audit, namely putting in place adequate legislation for management of drilling waste, and ensuring the waste held in Waste Consolidation Areas (WCAs) is treated and disposed of were fully implemented. The National Environment Bill, revised by NEMA to cater for oil and gas, was passed by Parliament on 14th November, 2018, and was awaiting the President\u2019s assent at the time of audit, after which the subsidiary legislation developed would be approved.  \nHowever, neither NEMA nor the Petroleum Authority of Uganda (PAU) consistently collected or analysed records of quantities of liquid waste held by the IOCs in the WCAs before or after 2014 and as a result, they were unable to detected or satisfactorily explain the significant difference in the quantity of liquid drilling waste generated by TUOP at the time of the 2014 audit and the time of this follow-up.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 135, "level": 3}}, {"headings_1": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "FOLLOW-UP RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. The Minister of Environment should ensure that the subsidiary environmental legislation is approved as soon as possible once H.E. the President assents to the revised National Environment Act, in order to empower NEMA and the relevant Lead Agencies to adequately regulate waste management in the oil and gas sector. \nii. NEMA and PAU should investigate the cause of the discrepancy between the amount of liquid waste stored by Tullow Uganda Operations Pty at the time of the 2014 audit, and the actual amount disposed of. \n126 \niii. In future, in cases where untreated liquid waste may be held, NEMA and PAU should periodically obtain accurate records of the quantities and analyse them to spot any anomalies and address them expeditiously. \niv. NEMA should ensure that the waste disposed of is monitored at stipulated intervals by the regulated community (IOCs/ Waste disposal firms) and NEMA staff.", "metadata": {"headings": [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}, [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}]], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The health sector is one of the priority sectors of government that is critical in the attainment of Uganda Vision 2040 by producing a healthy and productive population that effectively contributes to socio-economic growth. The sector comprises a number of spending agencies (votes) namely; The Ministry of Health (Vote 014), National Medical Stores (Vote 116), Uganda Cancer Institute (Vote 114); Uganda Heart Institute (Vote 115); Uganda Blood Transfusion Service (Vote 151); Uganda Aids Commission (Vote 107), Health Service Commission (Vote 134), Mulago National Referral Hospital (Votes 161), Butabika National Mental Referral Hospital (Vote 162), 14 Regional Referral Hospitals (Votes 163 \u2013 176), National Drug Authority, Joint Clinical Research Centre, Uganda Virus Research Institute, Uganda National Research Health Organization and Regulatory Councils, i.e. Uganda Medical and Dental Practitioners Council, Uganda Nurses and Midwives Council and Allied Health Practitioners Council.", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Ministry of Health is the central agency in charge of policy analysis and formulation, strategic planning, provision of nationally coordinated services that include emergency preparedness, health research, and monitoring and evaluation of the overall health sector performance.The Health Sector Development Plan notes that in terms of planning, there is a major shortcoming where health sector targets and activities are set without the requisite costing of activities and allocation of required resources to meet them. Also, priorities are not adequately set, which makes it difficult to implement plans in resource constrained situations. The Government of Uganda has steadily increased its budget allocation of funds to the health sector; however, it continues to allocate less than 10% of its budget to health care, which is less than the 15% agreed in the Abuja Declaration by heads of African states. The current funding of US$ 27 per capita per annum \n127", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}]], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "expenditure on health care is far below the US$ 44 per capita recommended4. Due to the resource constraints it is imperative that the available resources are utilized effectively to deliver on the health sector objectives.  \nThe Office of the Auditor General undertook a value for money audit to assess the extent of delivery of planned outputs of eight (8) selected entities in the health sector in the financial year 2017/2018. The eight entities comprised of Ministry of Health, Mulago National Referral Hospital Complex, Uganda Blood Transfusion Services, Mbarara Regional Referral Hospital, Gulu Regional Referral Hospital, Mbale Regional Referral Hospital, Masaka Regional Referral Hospital and Fort Portal Regional Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 137, "level": 3}}, {"headings_1": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Extent of delivery of planned outputs", "metadata": {"headings": [{"headings_0": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 137, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "It was observed that out of the 52 sampled planned outputs in the 8 selected health sector entities, 14 outputs(27%) were fully achieved, 18 were partially achieved (34.6%) and 11 outputs were not implemented at all (21.2%) . The extent of delivery for 9 (constituting 17.3%) of the planned outputs could not be assessed , because there were no performance targets and indicators set for the outputs. MoH which is the largest player in the sector was able to achieve 26% of its planned outputs; for the rest of the entities, the level of achievement ranged from 16.6% to 50%.  \nFor the 18 outputs that were patially achieved under various entities, the major contributing factors for partial achievement were procurement delays, budget shortfalls, delayed release of funds and diversion of funds.", "metadata": {"headings": [{"headings_0": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 137, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Review of the certificate of compliance of the annual budget 2017/18 assessment report by National Planning Authority (NPA) indicated that the Health sector is 51.7 percent compliant. Specifically, the sector performed at 88%, 38.1%, 67.6% and 37.3% at planning, project implementation, budget process instruments (BFP and AB) and annual budget performance, respectively. The performance was on account of low budget \n4 World Health Organization Profiles, http://www.aho.afro.who.int/profiles\\_information/index.php/uganda:health\\_financing\\_system 128 \nabsorption by the majority of health sector institutions especially under projects. In terms of strategic planning, the sector is doing well as six (6) out of the eight (8) selected entities had approved strategic plans. Also available is the approved health sector development plan which is aligned to the NDPII. However, Mulago Hospital Complex and Fort Portal RRH scored 0% at planning on account of not having approved strategic plans. It was also observed that under MoH there were a number of projects under implementation which were not among the interventions proposed in the NDPII.", "metadata": {"headings": [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}, [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}], [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}]], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Release/ Funds disbursement performance", "metadata": {"headings": [{"headings_0": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}, {"headings_1": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the FY 2017/2018, out of the total UGX 1.95 trillion allocated to the Health Sector, UGX 1.28 trillion which represents 66% was released. All votes received about 100% of the budget except MoH which received only 36%. For the eight (8) selected entities it was observed that overall, 55.6% of the approved budget was realized by the entities. Most of the entities received their entire budgetary allocations except MoH .. For MoH, the shortfall was caused by low disbursement performance from external financing. In terms of counterpart funding, it was observed that government released all the expected counterpart funding contributions on all the externally funded projects. Due to the poor release performance especially by MoH, a number of outputs and targets were either not implemented or partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}, {"headings_1": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iv. Utilization/ Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Out of the total release of UGX 1.28 trillion, the health sector spent a total of UGX 1.191 trillion representing 93.04% of the released amount. For the 8 selected entities, the analysis showed that the entities spent 79% of the amount released. The unutilized funds (UGX 99.4 billion) were mainly funds earmarked for pension, gratuity and social contribution and construction projects among others.  \nFailure to absorb funds was attributed to procurement delays and delayed verification of decentralised pensioners in Regional Referral Hospitals. \n129", "metadata": {"headings": [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}, [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}]], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v.  \nFurther analysis of the performance of the selected outputs revealed that in addition to poor release performance, the delivery of the expected outputs was affected by budget variations such as reallocations, diversion/ mischarge of funds and delays in procurement. The analysis showed that for the eight (8) selected entities, on average over 50% (UGX 28 billion) of the funds released for the selected sub programs (outputs) were not spent on the planned outputs .This impacted on the achievement of the planned outputs. The Accounting Officers attributed this to resource constraints imposed by the MTEF limits issued by Ministry of Finance and the priority demands entities have to meet even where resources are not forthcoming.", "metadata": {"headings": [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Monitoring and Evaluation", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "From the interviews held with project coordinators, heads of departments and Accounting Officers in the selected entities, the audit team established that there were no specific monitoring and evaluation work plans with clear set targets and indicators to facilitate monitoring of planned activities for the programs and projects selected for review. It was further noted through review of the expenditure files that although funds amounting to UGX 1,287,353,819 were spent on monitoring and evaluation of projects and programs, there were no specific monitoring and evaluation reports on file to confirm that the expected monitoring and evaluation activities were carried out and recommendations made for corrective action. \nvii. Performance reporting  \nReview of the annual work plans, approved budget estimates and the 4th quarter cumulative performance reports indicated that in all the selected health sector institutions, there were some errors and inconsistencies in reporting on the delivery of outputs and in some instances there was no relationship between the planned outputs and the actual reported achievements. Also the revised approved budget figures in the Ministerial Policy Statements and cumulative vote performance reports were at variance with the actual revised budgeted figures captured in the IFMS. \n130", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}], [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i.  \nThe sector should strive to always give priority to the proposed NDPII health sector interventions and targets during planning and budgeting. The tendency to take on new projects outside NDPII projects should be restrained or undertaken in accordance with the national planning framework.  \nii.  \nThe Ministry should work closely with stakeholders to ensure that program activities are properly planned to facilitate timely disbursement of funds.  \niii.  \nAccounting Officers should adhere to the approved budgetary allocations and work plans. Where inevitable, budget variations should be undertaken in accordance with the established procedures.  \niv. The sector should set realistic targets with clear performance indicators during planning and endeavour to revise the targets in case of low budget outturn caused by poor commitment from donors/Government to release all the funds as planned and in a timely manner.  \nv. The sector should constitute M&E units to properly monitor implementation of activities, consolidate all the reports generated from the individual Programme/project monitoring teams/committees and follow up recommended corrective actions. In addition, the established units should ensure that specific M&E plans are developed with clear indicators and targets for assessing performance and ensure availability of accurate and timely information on health sector performance.  \nvi. The sector should ensure that the performance is accurately reported to inform appropriate government policy actions.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Overall, the selected eight (8) entities in the sector partially achieved their expected planned outputs for the year. The delivery of the expected outputs and targets was affected by challenges in planning, budget shortfalls, funds absorption, procurement delays and budget variations among others. To improve on the output delivery, it is important that the existing challenges in monitoring and evaluation are also addressed to ensure corrective action and accurate information for decision making. \n131", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}, [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}]], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "metadata": {"headings": [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Uganda\u2019s national transport system is comprised of road, rail, air and inland water transport modes thus the Transport sector is divided into sub sectors based on these modes. With over 90% of cargo freight and passengers moving by road, road transport is the core and dominant mode of transport. Air and rail transport modes are still growing with limited utilisation while inland water transport is less developed. Uganda Vision 2040 emphasizes that the country must urgently attain an integrated transport infrastructure network to spur its own economic growth; this will entail development of a highly interconnected transport network and services optimizing the use of rail, road, water and air transport modes. The Works and Transport sector is one of the priority sectors of Government and has been identified in the NDP II as a complementary sector which supports the key growth sectors. It is led by the Ministry of Works and Transport (MoWT) which is responsible for policy formulation, legislation, strategic planning, setting standards, regulation, and monitoring and evaluation of the Sector5. The other entities within the sector include, Uganda National Roads Authority (UNRA), Uganda Road Fund (URF), Uganda Railways Corporation (URC) and Civil Aviation Authority (CAA).", "metadata": {"headings": [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The Sector Development Plan (2015/16-2019/20) and Annual Sector Performance Report 2016/17 highlights various challenges within the sector such as inadequate funding; high costs of acquisition of land for the right of way for the development of infrastructure projects coupled with unfavourable land law which affects budget performance especially for externally financed projects in terms of project costs and completion period. Inadequate infrastructure therefore remains one of the binding constraints to the country\u2019s economic growth with an estimated infrastructural financing gap of USD 0.4 billion per annum. In order to meet this gap, it is imperative that available resources are efficiently and effectively utilised in order to close the existing infrastructural funding gap and spur economic growth. \nDue to the significant budget allocations made towards the sector, there are increasing demands for better performance and management of public resources within the sector. It is against this background that the Office of the Auditor General decided to undertake \n5 Works and Transport sector Development plan 2015/16-2019/20 page 3 \n132 \na value for money audit to assess extent of delivery of expected outputs by the Ministry and other entities within the sector during the financial year 2017/18. The audit focused on two entities namely: MOWT and UNRA.", "metadata": {"headings": [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}]], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}, {"headings_1": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Out of a total of 39 sampled projects selected from 2 entities namely MoWT and UNRA, it was established that 11 outputs (28.2%) were achieved; and 20 (51.28%) outputs partially achieved. On the other hand, 4 (10.26%) key outputs were not achieved at all. Furthermore, of the 39 planned outputs, we were not able to assess the extent of delivery of outputs of 4 (10.26%) key planned outputs due to lack of adequate performance information. This assessment is consistent with the Certificate of Compliance 2017/18 by National Planning Authority which showed that, the sector was 54.4% compliant in terms of implementation of the budget.  \nKey factors impacting on the delivery of the expected outputs for the sector are expressed below.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}, {"headings_1": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "i. Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the Sector Development Plan (SDP) is in tandem with the long-term national development goals and objectives, it was difficult to match the respective outputs in the NDPII and SDP. Additionally, in the Certificate of compliance issued by NPA 2017/18 it was observed that despite the good progress in the development of the sector plan, the plans are not translated into budget interventions necessary to achieve NDPII macroeconomic targets. It was also observed that the Ministry\u2019s five year strategic plan is still in draft form. In the absence of an approved strategic plan for the Ministry, the Ministry and indeed the sector may not be properly directed towards the achievement of the expected outputs given that the Ministry is responsible for policy formulation, legislation, strategic planning, setting standards, regulation, and monitoring and evaluation of the Sector. \n133", "metadata": {"headings": [{"headings_0": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}, [{"headings_0": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}]], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Release Performance and Absorption", "metadata": {"headings": [{"headings_0": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}, {"headings_1": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The sector\u2019s approved budget for the year amounted to UGX.4.782 trillion, and UGX.4.260 trillion was released constituting 89% of the approved budget. Of the amount released, 89.4% was spent by the different entities under the works and transport sector. The budget shortfall of 11% was registered in external financing and this mainly affected UNRA where UGX 1,321,281,293,645 (68.5%) of the anticipated allocation from external financing was not realized; this was caused by appropriating funds for the critical oil roads yet at the time of budget approval, Government was still in the process of securing the funding from EXIM bank, and the process had not been finalised by end of FY 2017/2018. The MTEF figures for externally financed project are provided by the Ministry of Finance with limited input from UNRA. This created mismatch between the UNRA\u2019s actual budget requirements and appropriation.", "metadata": {"headings": [{"headings_0": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}, {"headings_1": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Re-allocation/virement worth UGX15 billion", "metadata": {"headings": [{"headings_0": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}, {"headings_1": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Ministry made reallocations amounting to UGX 15 billion to outputs that had not been initially planned but did not adjust the planned outputs to reflect the respective changes in budgetary allocations.", "metadata": {"headings": [{"headings_0": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}, {"headings_1": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iv. Diversion of Funds", "metadata": {"headings": [{"headings_0": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}, {"headings_1": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "There were instances of mischarge of expenditure to budget lines with no relation to the expenditure in question. This impacted on the financing of the planned activities resulting in some activities not being implemented. A total of UGX.281.67bn was found to have been diverted by UNRA towards unrelated activities. Accounting Officers attributed this practice to budget constraints imposed by the MTEF limits issued by MOFPED and the priority demands accounting officers have to meet even in instances where resources are not forthcoming.", "metadata": {"headings": [{"headings_0": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}, {"headings_1": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v. Inherent lags or delays in the procurement system and cost variations", "metadata": {"headings": [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "It was observed that delays in procurement affected timely delivery of outputs. In UNRA for example, procurement delays were mainly caused by administrative reviews and sometimes bureaucratic processes to which procurements are subjected in fulfillment of the financing requirements. \n134 \nDespite funds being released for acquisition of land, there was minimal progress during the financial year 2017/2018 caused partly by disagreements over land ownership and land compensation rates.", "metadata": {"headings": [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}, [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}], [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}]], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Monitoring and evaluation of implemented activities", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}, {"headings_1": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Ministry developed a Monitoring and Evaluation Framework Policy. It was however noted that although the Ministry had a number of indicators that are being used to assess its annual performance like GAPR indicators set by OPM, MoFPED indicators, and those set within the Ministerial Policy Statement among others, the monitoring and evaluation framework had proposed use of only golden indicators for the assessment of performance. In the case of UNRA, it was observed that despite its critical role in the organization, the M & E function is part of the larger Corporate Strategy Management department and with no funds specifically allocated to the M&E function. This has rendered it less effective in its day to day operations.", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}, {"headings_1": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vii. Performance Reporting", "metadata": {"headings": [{"headings_0": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "There is lack of standardized indicators for assessment of performance by the sector and as a result, the indicators are stated and described differently in the various reports and planning documents.", "metadata": {"headings": [{"headings_0": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i.  \nThe sector should prioritize and budget for all those key priority interventions proposed in the NDPII and sector plans and expedite the approval of the ministry strategic plan. ii.  \nThe Ministry should ensure that the agreed arrangements for external financing are adequately planned and operationalized in time in order to address the shortfalls in external financing.  \niii.  \nThe Ministry should ensure that where re-allocations are approved, the corresponding outputs are adjusted to reflect the new outputs.  \niv.  \nDiversion of funds should be avoided as it impacts on the implementation of planned activities.  \nv.  \nThe Ministry should ensure that procurements are undertaken within the timelines prescribed in the procurement regulations. \n135 \nvi.  \nThe Ministry should standardize all the indicators used in performance reporting to avoid inconsistencies in performance reporting.  \nvii.  \nThe Ministry should standardize indicator setting to enhance performance reporting. viii.  \nThe Ministry together with UNRA should continue engaging the responsible authorities to address the impediments to land acquisition for infrastructure projects.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}]], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Overall, the two selected sector entities partially and not fully achieved their outputs owing to various factors that included challenges in planning, budget shortfalls and absorption among others. Coupled with the gaps in the M&E function, these challenges have led to significant deviations from the annual planned activities in the sector. It is important that the sector addresses the gaps identified to improve on the achievement of the annual planned outputs. \n136 \nPart 7: SPECIAL AUDIT REPORTS \n7.0", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}], [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}], [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}]], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "metadata": {"headings": [{"headings_0": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "7.1", "metadata": {"headings": [{"headings_0": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}, {"headings_1": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Under the Directorate of Forensic investigations and IT I planned to carry out 36 audits. By the end of the financial year, I had concluded 25 audits leaving 11 audits outstanding. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}, {"headings_1": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 29: Special Audits conducted", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**International Audits\\***", "2", "3", "-1"], ["**Forensic/Special Audits\\*\\***", "30", "20", "10"], ["**IT Audits**", "4", "2", "2"], ["**TOTAL**", "**36**", "**25**", "**11**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity", "Planned Audits", "Actual Performance as at December 31st 2018", "Audits in progress"], "type": "table"}}, {"content": "NB:  \n\\* denotes one more international audit undertaken although not included in the plan \\*\\* denotes five more special audits than planned", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**1**", "Accountability", "PPDA;", "Cooperative audit on public procurement systems in Uganda with a focus on Illicit Financial Flows", "Report issued"], ["**2**", "Accountability", "MoFPED", "Austrian Development Cooperation to government of Uganda during FYs 2011/12, 2012/13 and 2015/16", "Report issued"], ["**3**", "Education", "Makerere University", "Special investigation report into the alleged misappropriation of the school practice funds at the College of Education and External Studies at Makerere University", "Report issued"], ["**4**", "Education", "Barlonyo Technical Institute;", "Barlonyo Technical Institute special investigation;", "Report issued"], ["**5**", "Energy", "UEGCL", "UEGCL terminal benefits verification; Byaruhanga Joseph and Samuel Onapito", "Reports issued (2)"], ["**6**", "Energy", "MEMD/Karuma Dam", "Investigation in MEMD on Karuma Reimbursements (paid invoices)", "Report issued"], ["**7**", "Health", "Arua  Referral Hospital", "Mismanagement of Funds at Arua Referral Hospital", "Report with ADA"], ["**8**", "Health", "Lira RRH", "Special Audit of Lira Regional Hospital", "Ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN", "SECTOR", "NAME OF ENTITY", "DETAILS OF THE AUDIT", "STATUS"], "type": "table"}}, {"content": "137", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**9**", "Health sector", "Moroto Regional Referral Hospital", "Forensic audit on expenditures of Moroto Regional Referral Hospital", "Report issued"], ["**10**", "Public admin", "Parliament  of Uganda", "Special audit on the cost of air tickets at Parliament of Uganda", "Report Issued"], ["**11**", "Works", "Ministry of Works and Transport", "Verification report of the terminal benefits of Mr. Reuben Kajwarire-former staff of Ministry of Works and Transport", "Report Issued"], ["**12**", "Regional audits", "African Union", "A report of factual findings by the African Union Board of external auditors in connection with the operations of the Pan African Parliament", ""], ["**13**", "Housing", "NH&CC", "NH&CC Investigation of CEO;", "Report issued"], ["**14**", "ICT", "UTL", "UTL terminal benefits verification;", "Ongoing"], ["**15**", "Public administration", "Iganga Municipal Council", "Alleged embezzlement, abuse of office and causing financial loss by officials from Iganga Municipal Council: (Youth Livelihood funds)", "Draft report with PA"], ["**16**", "Public administration", "Iganga Municipal Council", "Payment of wrong salary scales & ghost salary loans, perpetuated by the municipal senior account", "Report with SPA"], ["**17**", "Tourism", "Uganda Wildlife Authority", "Special audit on allegations of mismanagement, corruption, bribery and presentation of false financial statements against the Executive Director, UWA", "Report issued"], ["**18**", "", "Kole District", "Special audit report on the construction of selected roads, health and school infrastructure", "Report Issued"], ["**19**", "", "Amudat district", "Special audit of the construction of selected infrastructure in Amudat district", "Report issued"], ["**20**", "", "Nakapiripirit", "Special audit of the construction of selected infrastructure in Nakapiripirit district", "Report Issued"], ["**21**", "", "Gulu District", "Special audit report on the construction of boys dormitory at Northern Uganda Youth Development Centre (NUYDC)", "Report Issued"], ["**22**", "", "Bundibugyo District", "Special audit on the construction of teachers houses at Hakitengya community polytechnic in Bundibugyo District", "Report Issued"], ["**23**", "", "Mbale Municipality", "Special audit report on the construction of a water borne toilet at Mbale main Taxi-park by Mbale Municipality", "Report Issued"], ["**24**", "", "Lira Municipality", "Special audit report on implementation of infrastructure related works for the waste compositing plant in Lira Municipality", "Report Issued"], ["**25**", "", "Iganga district", "Special audit report on the construction of classroom blocks and laboratory at Nakalama Senior Secondary school in Iganga district", "Report Issued"], ["**26**", "", "Alebtong district", "Special audit report on implementation of selected infrastructure in Alebtong district", "Report Issued"], ["**27**", "", "Jinja district", "Special audit report on implementation of selected road maintenance activities in Bugembe Town Council", "Report Issued"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN", "SECTOR", "NAME OF ENTITY", "DETAILS OF THE AUDIT", "STATUS"], "type": "table"}}, {"content": "138 \n139", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}, [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}]], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURES", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 149, "level": 3}}, {"headings_1": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 149, "level": 3}}, {"headings_1": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "RESPONSIBILITIES", "metadata": {"headings": [{"headings_0": {"content": "RESPONSIBILITIES", "page": 149, "level": 3}}, {"headings_1": {"content": "ANNEXURES", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 149, "level": 3}}, {"headings_1": {"content": "RESPONSIBILITIES", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.  \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 149, "level": 3}}, {"headings_1": {"content": "RESPONSIBILITIES", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act 2015, the Accounting Officers are accountable to Parliament for the funds and resources of the Votes/Entities under their control. \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of Consolidated Financial Statements of Local Governments in accordance with the requirements of the Public Finance Management Act 2015, and the Local Governments Financial and Accounting Manual, 2007 and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatements, whether due to fraud or error. \n140", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}]], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting process. Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements My objectives as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 13 and 19 of the National Audit Act, 2008 are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements. As part of an audit in accordance with ISSAI, I exercise professional judgment and maintain professional skepticism throughout the audit. I also; a) Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. b) Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity\u2019s internal control. c) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. d) Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the consolidated financial 141 statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}]], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], ["", "**JUSTICE, LAW AND ORDER SECTOR**", "", ""], ["**1.**", "Judiciary Department", "\u2022 Mischarge of expenditure UGX. 34,076,576,196  \u2022 Ineligible expenditure incurred  on Registrar  High Court Account \u2013 UGX. 3,393,243,713  \u2022 Accrued rent misstatement  UGX. 2,781,289,345  \u2022 Doubtful Accountabilities UGX. 76,075,000", "\u2022 Budget shortfall of UGX. 375,994,125  \u2022 Unimplemented Activities  \u2022 Domestic Arrears  o Increase in domestic arrears to UGX. 6,011,439,314  o Under budgeting for domestic arrears of UGX. 2,756,289,477 to cater for UGX. 5,477,134,393  \uf0b7 Failure to remit unexpended money to the Consolidated Fund UGX. 841,604,776  \uf0b7 Expenditure with inadequate supporting documents UGX. 5,859,176,553  \uf0b7 Missing expenditure vouchers UGX. 1,754,335,163  \uf0b7 Irregular expenditure on facilitation allowance to staff UGX. 1,474,392,833  \uf0b7 Incompletely vouched expenditure UGX. 823,842,243  \uf0b7 Irregular advances to personal accounts UGX. 801,436,615  \uf0b7 Increase in case backlog by 9.2%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "143 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unauthorized procurements UGX. 7,247,112,408\n- Inappropriate use of the Quotation method of procurement UGX. 371,049,525\n- Diversion of plea bargaining and JLOS Activities funds UGX. 162,450,000\n- Non implementation of approved structure", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2.2 Qualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER  MATTER/COMPLIANCE MATTERS"], ["", "**JUSTICE, LAW AND ORDER SECTOR**", "", ""], ["**1.**", "Directorate of Citizenship and Immigration Control", "\uf0b7 Mischarge of expenditure worth UGX. 2,623,321,454", "\uf0b7 Budget shortfall UGX.0.3bn  \uf0b7 Non implementation of budgeted activities  \uf0b7 Accumulation of domestic arrears UGX. 8,858,220,932  \uf0b7 Under collection of NTR by UGX.1.566 billion. \uf0b7 Failure to constitute the Board  \uf0b7 Over stay of staff on interdiction  \uf0b7 Ineffective management of visa system  \uf0b7 Lack of rent agreement with CAA"], ["", "**PUBLIC SECTOR MANAGEMENT**", "", ""], ["**2.**", "The UNDP Funded Project Of Institutional", "\uf0b7 Questioned costs of USD 12,213", "\uf0b7 Outstanding bank confirmations USD.18,134"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "144", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Effectiveness Implemented By Office Of The Prime Minister", "", ""], ["", "**PUBLIC ADMINISTRATION SECTOR**", "", ""], ["**3.**", "Paris", "\uf0b7 Misstatement of Cash in Transit UGX. 248,491,354", "\uf0b7 Outstanding Revenue Arrears / UGX 419,461,724  \uf0b7 Excess Expenditure UGX.227,160,944  \uf0b7 Lack of Budgets for NTR"], ["**4.**", "Nairobi", "\uf0b7 Non reconciliation of rent revenue collections(overst ated  by UGX.97,901,972", "\uf0b7 Outstanding arrears of revenue UGX.390,465,996.  \uf0b7 Misstatement of Account Balances UGX 30,067,218  \uf0b7 Cash in Transit (overstated by UGX.26,863,909.)  \uf0b7 Unauthorized excess expenditure (UGX 404,094,476)  \uf0b7 Decline in rent revenue collections)  \uf0b7 Lack of Budgets for NTR"], ["**5.**", "Riyadh", "\uf0b7 Misstated Cash and  Cash Equivalents 301.8 million", ""], ["**6.**", "Tehran", "\uf0b7 Unaccounted for Cash In Transit UGX. 58, 323,838 \uf0b7 Un-supported adjustment  of cash and cash equivalents UGX. 47,790,877", "\uf0b7 Un- resolved Qualification Issues for Prior Year  \uf0b7 Un-authorized Excess Expenditure UGX. 334,903,850)  \uf0b7 Unsupported Cash and cash equivalents figure UGX. 47,790,877  \uf0b7 Un- explained Adjustments Journals  \uf0b7 Non \u2013Remittance of NTR UGX37,743,425"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**7.**", "Tokyo", "\uf0b7 Mischarge of expenditure UGX. 507,832,344", "\uf0b7 Irregular payment of rent to 2 Foreign Service staff whose contracts had not been committed by Government UGX. 400,253,552  \uf0b7 Appointment of the Contracts Committee Members not approved by the ST/PS  \uf0b7 Irregular constitution of the members of the contracts committee with two members who are not Ugandan Nationals  \uf0b7 Members of the contracts committee also serving as members of the evaluation committee  \uf0b7 Irregular payment of educational allowance UGX. 49,155,000  \uf0b7 Irregular cash payments to service providers UGX. 32,559,739"], ["**8.**", "Addis Ababa", "\uf0b7 Mischarge of expenditure UGX. 556,705,700  \uf0b7 Excess expenditure UGX. 913,346,776  \uf0b7 Unaccounted for cash at hand UGX. 264,531,134", "\uf0b7 Mischarge of expenditure UGX. 556,705,700 \uf0b7 Excess expenditure UGX. 913,346,776  \uf0b7 Unaccounted for cash at hand UGX. 264,531,134  \uf0b7 Use of NTR/unspent funds at source UGX. 427,571,837  \uf0b7 Government land at Lebu allocated to a private developer  \uf0b7 Irregular refund of medical issues UGX. 26,761,394  \uf0b7 Irregular payment of education allowance UGX. 58,868,865  \uf0b7 Expiry of contract of SFO  \uf0b7 Irregular cash payments to service providers UGX. 443,018,372  \uf0b7 No evidence of appointment of members of the contracts committee"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Irregular composition of the membership of the contracts committee (one Ugandan and 2 Non-Ugandans)  \uf0b7 Contracts committee performing roles of the evaluation committee", null, null], ["", "**HEALTH SECTOR**", "", ""], ["**9.**", "Ministry of Health", "\uf0b7 Diversion/Mischarg e of Funds UGX. 4,811,238,710", "\uf0b7 Unspent balances UGX.3,641,516,554  \uf0b7 None Alignment of the Ministry\u2019s budget with the National Development Plan  \uf0b7 Domestic arrears UGX.42,597,252,938  \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala Project (MKCCAP)  o Omission of essential components of works during planning and design review  o Delayed execution of works  o  Validity of contractor\u2019s all risk policy o Unspecified percentage for Subcontracting of works  o Non recovery of Advance Payment worth UGX.251,848,338, and retention worth UGX.628,710,846 o Implementation and Payment of some Addendum Works before Contractual Approval by contracts committee  o Payment for unexecuted works USD.221, 142.63  o Delayed payment of VAT and IPCs USD. 903,954.53  o Lack of detailed measurement sheets"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "o Exaggerated rates for whole sum demolitions potential saving of UGX.80, 156, 800.  \no Lack of a maintenance plan for implemented Infrastructure  \no  \nInspection of works was carried out from 15th April 2018 to 30th May 2018 in the presence of Consultant and the Contractor\u2019s representatives. The following observations were made;  \no Cracked terrazzo works.  \no Poor bonding of tiles to walls  \no Failed sections in compaction for driveway works  \no Collapse of existing retaining wall behind Block J (Plant room)  \no Improper disposal of demolished works  \no Unpaved section at gate house (and several other locations on site)  \no Silted drains at gate house, and block H  \no Broken Window panes at several points  \no Ponding at roof on block H \u2013 Pathology.  \no Poorly placed window at block H, level 1  \no Poorly installed window behind level 1 at block H, (before mortuary outdoor AC units)  \no Poor concrete haunching behind kerbworks along Block F-extension \n148", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}]], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "o Silted concrete U-drain, and ponding at road section in front of Plant room.  \u2022 Transfers to National Medical Stores not Accounted for", null], ["Gulu Regional Referral Hospital", "\uf0b7 Unaccounted for Funds UGX. 583,965,423", "\uf0b7 Unimplemented budget activities  \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears \u2013 UGX 1,649,847,321  \uf0b7 Unacknowledged Withholding Tax Remittances - UGX 111,598,776  \uf0b7 Diversion of funds meant for construction of 54 Unit staff houses - UGX 146,500,000  \uf0b7 Lack of Key senior staffs  \uf0b7 Underpayment of Disturbance Allowances to staff UGX. 11,560,043  \uf0b7 Non-Tax Revenue (NTR) spent at source UGX 119,264,740  \uf0b7  \uf0b7 Condition of medical equipment  \uf0b7 Lack of updated inventory register for medical equipment  \uf0b7 Failure to maintain/Repair essential medical equipment  \uf0b7 Failure to use Equipment due to lack of Consumables"], ["Lira Regional Referral Hospital", "\uf0b7 Mischarged Expenditure - UGX.167,904,869 \uf0b7 Unaccounted for funds - UGX.136,359,356", "\uf0b7 Non Tax Revenue (NTR) Spent at source - UGX.15,475,663 \uf0b7 Over statements of Benefits Expenditure - UGX.170,282,724 \uf0b7 Unsupported Payables/Domestic Arrears - UGX.157,916,520"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "10. \n11.  \n149", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}]], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Undisclosed Expenditure - UGX.298,206,573 \uf0b7 Overstatement of Net worth - UGX.108,735,083", "\uf0b7 Understaffing  \uf0b7 Condition of Medical Equipment  \uf0b7 Failure to plan for Consultancy Services  \uf0b7 Failure to provide a Performance Security", null], ["Mbale Regional Referral Hospital", "\uf0b7 Unsupported Gratuity Payments UGX.695,585,680  \uf0b7", "\uf0b7 Unsupported domestic arrears UGX.752,666,672  \uf0b7 Shortfall in Central Government Grants UGX.141,57,943  \uf0b7 Understaffing  \uf0b7 Irregular Payment of Salaries to Retired Staff \uf0b7 Lack of land titles  \uf0b7 shortage of medical equipment, (Condition of the Medical equipment )  \uf0b7 There was no fridge for storage of dead bodies (State of the Hospital Mortuary)", null], ["Mubende Regional Referral Hospital", "\uf0b7 Mischarged Expenditure UGX.777,764,898 \uf0b7 Un-supported Receivables UGX.215,408,183", "\uf0b7 Budget shortfall of UGX.1,057,562,572  \uf0b7 Non construction of the paediatrics and medical wards  \uf0b7 Domestic Arrears UGX.1,543,294,611  \uf0b7 Poor Condition of Medical Equipment  \uf0b7 Poor maintenance of Medical Equipment", null], ["", "", "", null], ["**14.**", "", "", "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "12. \n13. \n150", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}]], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2.3 Unqualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["", "**JUSTICE, LAW AND ORDER SECTOR**", ""], ["**1.**", "Ministry Justice & Const. Affairs", "**Ministry of Justice and constitutional affairs**  \uf0b7 Budget Shortfall UGX. 3,397,491,601  \uf0b7 Unimplemented Activities  \uf0b7 Outstanding court awards and compensations and other domestic arrears UGX. 663,992,322,002  \uf0b7 Contingent Liabilities and guarantees UGX. 7,294,546,681,169  \uf0b7 Failure to enforce collection of revenue due from cases won by Government UGX. 20,609,131,791  \uf0b7 Mischarges of expenditure UGX. 124,775,000  \uf0b7 Non-prioritization of cases attracting high interest UGX. 123,670,379,996  \uf0b7 Staffing gaps-key unfilled positions include Directors, commissioners, and state attorneys **Administrator General**  \uf0b7 Garnishee Order Bank Transfer UGX. 303,548,156  \uf0b7 Functions of the Administrator General \u2013 Administrator General is considered a Director reporting to Solicitor General. This is inconsistent with the regulations which require the Administrator General to be a Corporation sole by the name of the Administrator General of Uganda with perpetual succession and an Official Seal.  \uf0b7 Inconsistencies in Establishment in the Directorate of the Administrator General \u2013 approved structure not consistent with Administrator General\u2019s Act."], ["**2.**", "UNDP Projects- Rule of Law and Constitutional Democracy", "\uf0b7 No Issue"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**3.**", "Support To Justice Law & Order Sector Program", "\uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439  \uf0b7 Under absorption of funds UGX. 9,187,548,674  \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837  \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC.  \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571  \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices  \uf0b7 Failure to prepare and submit quarterly performance reports"], ["**4.**", "Directorate of Public Prosecutions", "\uf0b7 Budget shortfall UGX. 1,302,834,578  \uf0b7 Unimplemented activities  \uf0b7 Slow roll out/ expansion of PROCAMIS to ODPP Upcountry stations  \uf0b7 Low case clearance rate - ODPP performed inadequately with a case disposal rate of 8% compared to previous financial years when performance stood at 25% in 2015/2016 and 11% in 2016/2017 respectively.  \uf0b7 Land issues \u2013 ODPP RSA Residence in Kapchorwa was constructed on land under contestation of ownership  \uf0b7 Staffing shortages 59%"], ["**5.**", "Uganda Police Force", "\uf0b7 Non implementation of budgeted activities  \uf0b7 Accumulation of domestic arrears UGX. 161,047,166,761  \uf0b7 Mischarge of expenditure UGX. 1,054,937,758  \uf0b7 Inadequate provisions for maintenance of existing fleet  \uf0b7 Lack of an approved fleet management policy  \uf0b7 Inadequate controls for fleet operational costs  \uf0b7 Delays in some construction projects such as Natete police station  \uf0b7 Un surveyed and untitled police land leading to encroachment \uf0b7 Non-operationalization of the Crime Records Management Information System (CRMS) and Suspect Profile System (SPS) \uf0b7 Un satisfactory performance in the investigation of crimes reported (only 22% successfully investigated and taken to court)"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "152", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "", null], ["**6.**", "Uganda Prisons Services", "\uf0b7 Budget short fall UGX.20bn  \uf0b7 Non implementation of budgeted activities  \uf0b7 Accumulation of domestic arrears UGX. 76,889,606,741  \uf0b7 Mischarge of expenditure UGX. 717,886,075  \uf0b7 Under collection of Non- Tax Revenue (NTR) by UGX. 16,755,347,833 (62%)  \uf0b7 Un-accounted for land at Luzira-106.692 acres  \uf0b7 Untitled and unsurveyed land  \uf0b7 land with encroachments, disputes and encumbrances at Arua, Namalu, Amita, Ngenge, Ragem, Kotido, Bukedea and Budaka \uf0b7 Failure to fully operationalize the Human Resource Management Information system (HRMIS)  \uf0b7 Overcrowding in prisons  \uf0b7 Over-stay of prisoners on remand"], ["**7.**", "Ministry of Internal Affairs", "\uf0b7 Budget shortfall UGX.1.15bn  \uf0b7 Non implementation of budgeted activities  \uf0b7 Irregular accumulation of domestic arrears UGX. 132,097,495 \uf0b7 Mischarge of expenditure worth UGX. 145,290,468  \uf0b7 Payment of advances into personal accounts UGX. 196,274,547 \uf0b7"], ["**8.**", "UNDP Projects- Peace and Security for Systems Resilience implemented by Ministry of Internal Affairs", "\uf0b7 No Issue"], ["**9.**", "Directorate of Government Analytical Laboratory (DGAL)", "\uf0b7 Budget shortfall UGX.0.27bn  \uf0b7 Non implementation of budgeted activities \uf0b7 Loss of equipment UGX. 26,386,790  \uf0b7 Non-operationalization of regional labs  \uf0b7 Accumulation of case back logs  \uf0b7 Staffing gaps (64.5%)  \uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**PUBLIC SECTOR MANAGEMENT**", ""], ["**10.**", "OPM", "\uf0b7 Budget shortfall of UGX.10.96bn  \uf0b7 Unimplemented activities  \uf0b7 Inadequate controls surrounding management of domestic arrears-arrears incurred arrears outside the approved estimates appropriated by Parliament(UGX. 61,715,807)  \uf0b7 Mischarged expenditure-UGX. 393,803,386  \uf0b7 Sustainability of Integrated Intelligent Computer (IICS) project under the Prime Minister Delivery Unit  \uf0b7 Failure to fund capital budget of Northern Uganda Youth Development Centre(NUYCDC)  \uf0b7 Lak of a Strategic Plan for NUYDC  \uf0b7 Lack of Land titles for NUYDC  \uf0b7 Failure to deduct NSSF worth UGX.11,565,000  \uf0b7 The KASIIMO initiative under the Luwero-Rwenzori Triangle program-Lack of verifiable database, Manual Veteran database"], ["**11.**", "NUSAF III", "\uf0b7 Under absorption of funds advanced for project activities (UGX. 66,46bn  \uf0b7 Unimplemented budgeted activities  \uf0b7 Un accounted for Subproject Grants - UGX.0.72bn  \uf0b7 Unaccounted for district operation funds - UGX.0.097bn"], ["**12.**", "MOLG", "\uf0b7 Budget shortfall of UGX.5.3bn  \uf0b7 Inadequate controls surrounding management of domestic arrears UGX. 31,88 bn  \uf0b7 Wrong categorization of scientists  \uf0b7 Management of District Revolving Fund (DRF);  \uf0b7 Absence of Memorandum of Understanding (MoU)  \uf0b7 UGX.740,931,594 of lent funds had not been recovered from the districts  \uf0b7 Diversion of fund monies to other Ministry activities- UGX.278,752,347  \uf0b7 Absence of a comprehensive database of Local administrative units"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "154", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Absence of a strategic plan", null], ["**13.**", "The UNDP Funded Project of Inclusive and Sustainable New Communities In Uganda Implemented By Ministry Of Local Government", "\uf0b7 No issue"], ["**14.**", "MoPS", "\uf0b7 Budget shortfall of UGX.1.8 bn  \uf0b7 Under collection of Non Tax revenue at Civil Service College- UGX.0.21bn  \uf0b7 Inadequate controls surrounding management of domestic arrears GX. 1.24bn  \uf0b7 Failure to fully decentralize pension management  \uf0b7 Under staffing in Government-gap of 157,229 representing 34% of government posts across MDAs/LGs  \uf0b7 Retired persons on the active payroll-1,674 still on active payroll as per June 2018 payroll  \uf0b7 Irregular employment of pensioners on contract terms  \uf0b7 Inconsistencies in IPPS employee records such as wrong dates of birth, appointment dates earlier than dates of birth  \uf0b7 Lack of automatic notification of employees retirement due dates on the IPPS  \uf0b7 Delayed in solving queried files  \uf0b7 Multiple payments of gratuity"], ["**15.**", "UMMDAP", "\uf0b7 Budget shortfall of UGX. 4.9bn  \uf0b7 Unimplemented budget activities  \uf0b7 Outstanding VAT arrears - UGX.6,184,417,820  \uf0b7 Diversion of project funds-UGX. 40,563,582  \uf0b7 Delayed completion of additional civil works for Nyendo Market \uf0b7 Performance as per the logical framework-additional works on Nyendo market stalled"], ["**16.**", "MATIP II", "\uf0b7 Under absorption of funds advanced for project activities UGX.22.15bn  \uf0b7 Unimplemented budget activities"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "155", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Construction of Markets-some works below target of 15% for all markets  \uf0b7 Diversion of Project Funds- UGX.127,538,713  \uf0b7 Shortfall in GOU counterpart funding of UGX.1,734,218,331 representing 62% of budget", null], ["**17.**", "DOCTOR DIP", "\uf0b7 Under absorption of funds advanced to districts to undertake official activities UGX.2.59bn  \uf0b7 Unimplemented budget activities  \uf0b7 Delayed Implementation of sub projects  \uf0b7 Advance to Personal Accounts to undertake project activities- UGX. UGX.629,311,633"], ["**18.**", "PRELNOR", "\uf0b7 Budget shortfall of UGX.3.19bn  \uf0b7 Discrepancy between the project\u2019s and Ministry\u2019s budgets on GoU counterpart funding- UGX.417,593,000  \uf0b7 Diversion of GOU counterpart funding contribution to non - project activities- UGX.113,954,732  \uf0b7 Delay in acquisition of land for the construction of eight (8) satellite and three (3) bulk markets  \uf0b7 MoU with District Farmers Association (DFA)-Under performance as per the annual performance targets with the District Farmers Association (DFA)  \uf0b7 MoU with District Farmers Association (DFA)  \uf0b7 Under performance as per the annual performance targets with the District Farmers Association (DFA)  \uf0b7 Delayed procurement of walking tractors  \uf0b7 Project performance against the Logical framework-partial/ non implementation of some activities"], ["", "**SECURITY**", ""], ["**19.**", "Ministry of Defence and Veterans Affairs", "\uf0b7 Budget shortfall UGX.71.37bn  \uf0b7 Un Implemented budget activities  \uf0b7 Non- compliance with commitment control procedures UGX.654bn"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under-Budgeting for Domestic Arrears (Outstanding domestic arrears were UGX. 764,230,132,962 yet budget was UGX.145,592,926,044 \uf0b7 Irregular Patient Referrals to Nakasero Hospital  \uf0b7 Unjustifiable Compensation for land occupied by UPDF at Usuk, Ngariam, Katakwi District  \uf0b7 Un justifiable Payment to Pajimolugwar clan and Pajimokal clan in respect of land \u2013 UGX.1,756,170,429 \uf0b7 Un justified Payment of Land at JIE Block 4, Plot 21, Nakapirimor, Kotido District \u2013 UGX.3,327,577,000 \uf0b7 Un justified Land compensation for Plot 20 Lugard Avenue, Entebbe \u2013 UGX.575,000,000  \uf0b7 Incomplete works at Peace Support Operation Training Centre (PSO TC)-SINGO  \uf0b7 Abandoned motor vehicles at Peace Support Operation Training Centre (PSO TC)-SINGO \uf0b7 Abandoned Kaweweta construction sites works\u2013 UGX.3.1 billion \uf0b7 Incomplete Renovation works on the Administration Block at Lugazi  \uf0b7 Land disputes at Kimaka  \uf0b7 Failure to implement Presidential directive  \uf0b7 Doubtful Supply of Jet Ranger spare parts by YAMASEC Ltd \u2013 USD.479,030.12  \uf0b7 Doubtful Fuel supply by Hared Petroleum Limited", null], ["**20.**", "State House", "\uf0b7 Un Implemented Budget activities  \uf0b7 Non- compliance with commitment control procedures UGX.6.161 billion"], ["**21.**", "Office of the President", "\uf0b7 Budget shortfall UGX.0.32bn  \uf0b7 Under absorption of funds UGX.1.16bn  \uf0b7 Unimplemented Budget activities  \uf0b7 Non -compliance with commitment control procedures UGX.49.bn"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under-Budgeting for Domestic Arrears UGX. 42,708,736,813 \uf0b7 Limited Transport Equipment for RDCs and DRDCs  \uf0b7 Insufficient Office space for newly created districts  \uf0b7 Non Assessment of the impact of Patriotism programs", null], ["", "**AGRICULTURE**", ""], ["**22.**", "Ministry of Agriculture Animal Industry & Fisheries", "\uf0b7 Budget shortfall UGX.22bn  \uf0b7 Unspent funds 0.57bn  \uf0b7 Unimplemented activities  \uf0b7 Non-compliance with commitment control procedures UGX.27bn  \uf0b7 Under budgeting for domestic arrears UGX.27bn  \uf0b7 Untitled land in Kalangala and Buvuma under VODP  \uf0b7 Lack of Performance indicators (Single Spine Extension System)  \uf0b7 Slow recruitment process in Local Governments (Single Spine Extension System)  \uf0b7 Missing land title and loss of land to Government entities (Bukalasa Agricultural College)  \uf0b7 Loss of property due to fire (Bukalasa Agricultural College) \uf0b7 Failure to facilitate Demonstration and training activities at National Farmers Leadership Centre (NFLC) \uf0b7 Defunct Hatchery Lab/ Aquaria (Fisheries Training Institute) \uf0b7 Poor state of the boat yard (Fisheries Training Institute) \uf0b7 Asbestos roofing materials (Fisheries Training Institute)"], ["**23.**", "Vegetable Oil Development Project 2", "\uf0b7 Budget shortfall UGX.51.6bn  \uf0b7 Unimplemented budget activities  \uf0b7 Failure to finance operations-Kalangala Oil Palm Growers Trust \uf0b7 Outstanding advances to farmers UGX.28bn  \uf0b7 Failure to transfer recovered funds to the UCF UGX.4bn  \uf0b7 Overall Performance as per Logical Framework  \uf0b7 Shortage of land needed by BIDCO-Buvuma Island  \uf0b7 Wasteful expenditure on acquired Land- Buvuma Island"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "158", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to utilise acquired land by BIDCO- Buvuma Island \uf0b7 Inadequate Project monitoring", null], ["**24.**", "Agriculture Cluster Development Project", "\uf0b7 Budget short fall UGX.14.8bn  \uf0b7 Low absorption of funds UGX.30.14bn \uf0b7 Unimplemented budgeted activities"], ["**25.**", "ATAAS (Grant) EU, WB and Danida - MAAIF", "\uf0b7 Non-implementation of budgeted activities  \uf0b7 Under absorption of funds 8.9bn  \uf0b7 Overall Performance as Per the Logical Frame work  \uf0b7 Implemented practices significantly below the planned targets (Sustainable Land Management)  \uf0b7 Delayed Disbursement of Funds to institutes  \uf0b7 Delays in the procurement process"], ["**26.**", "Regional Pastoral Livelihood Improvement Project", "\uf0b7 Budget shortfall UGX.7.01bn  \uf0b7 Under absorption of funds 32.6bn  \uf0b7 Non-implementation of budgeted activities  \uf0b7 Irregular payment of VAT on exempted supplies \u2013 UGX.139,703,172  \uf0b7 Failure to supply vaccines  \uf0b7 Delayed deliveries  \uf0b7 Failure to deliver on second contract  \uf0b7 Irregular transfer of District Project funds to General Fund Account  \uf0b7 Delayed procurement process for Consultancy services for the design and construction of livestock watering facilities  \uf0b7 Inadequate Project Monitoring  \uf0b7 Delayed Disbursement of Funds to Implementing Districts  \uf0b7 Unimplemented Activities(Inspection in Katakwi District)"], ["**27.**", "Multi Sectoral Food Safety & Nutrition Project", "\uf0b7 Low Absorption funds-UGX.0.18 bn  \uf0b7 Irregular payment of VAT for exempted Projects UGX.0.2bn  \uf0b7 Irregular transfer of Project Funds to Iganga District General Fund Account (TSSA) UGX.0.209bn  \uf0b7 Non-compliance with the Project Appraisal Document guidelines-Bugiri District  \uf0b7 Insufficient Project Monitoring  \uf0b7 Failure to conclude on monitoring indicators"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "159", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**28.**", "Enhancement of National Food Security", "\uf0b7 Budget shortfall UGX.4.36bn  \uf0b7 Under absorption of funds UGX.0.76bn  \uf0b7 Non-implementation of budgeted activities  \uf0b7 Failure to hold Project Steering committee meetings"], ["**29.**", "USAKSS", "\uf0b7 Non-implementation of budgeted activities"], ["", "**TOURISM SECTOR**", ""], ["**30.**", "Ministry of Tourism, wildlife and antiquities", "\uf0b7 Budget shortfall UGX0.8bn  \uf0b7 Non-Implementation of planned activities  \uf0b7 Low Absorption of funds \u2013 UGX0.26bn  \uf0b7 Inadequate controls surrounding domestic arrears UGX.3.6bn \uf0b7 Mischarge of Expenditure - UGX.0.045 bn  \uf0b7 Lack of policy and regulatory guidelines for museum and monuments  \uf0b7 Manual System for the Museum this has made records prone to errors and sometimes difficult to access  \uf0b7 Lack of space for displaying several artifacts  \uf0b7 Unmapped and un-gazetted cultural sites  \uf0b7 Lack of funding for research and promotion of Museum activities  \uf0b7 Lack of Land titles for Museums  \uf0b7 Incomplete Asset Register  \uf0b7 Staffing Gaps  \uf0b7 Lack of Approved Strategic Plan for Affiliated Institutions  \uf0b7 Lack of Training Plan-UGX.0.088bn"], ["", "**TRADE SECTOR**", "\uf0b7"], ["**31.**", "Ministry of Trade, Industry and Cooperatives", "\uf0b7 Budget short fall UGX.21bn  \uf0b7 Non-Implementation of planned activities  \uf0b7 Non- compliance with commitment control procedures UGX. 12bn  \uf0b7 Under budgeting for domestic arrears UGX. 12.1 bn  \uf0b7 Mischarge of expenditure UGX.0.039bn  \uf0b7 Delays in verifying and consolidating compensation claims for Cooperative Unions"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "160", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to align the Ministry\u2019s Planning and Budgeting processes towards achieving NDP11 strategic sector objectives", null], ["**32.**", "Great Lakes Trade Facilitation project", "\uf0b7 Budget shortfall UGX.1.3bn  \uf0b7 Non-Implementation of Budgeted activities  \uf0b7 Delays in counter-part project financing by GOU  \uf0b7 Failure to sign an MoU between MoTIC and MoWT  \uf0b7 Failure to implement an Integrated Financial Reporting System \uf0b7 Status of the Aide Memoire on the implementation support mission May, 2018."], ["**33.**", "Trade Capacity Enhancement Project (TRACE)", "\uf0b7 Inadequate utilization of the consultancy reports - UGX.0.12bn \uf0b7 Delayed implementation of the Project  \uf0b7 Lack of inspection reports for motor vehicle repairs \u2013 UGX.0.017 bn"], ["**34.**", "District Commercial Services Support Project (DICOSS)", "\uf0b7 Irregular transfer of Project closing balances \u2013 UGX.0.002bn \uf0b7 Incomplete production of documentary Video - UGX.05bn  \uf0b7 Non-deduction of tax \u2013 UGX.0.001bn  \uf0b7 Lack of Pre and Post inspection reports \u2013 UGX.0.011bn"], ["", "", ""], ["", "**ENERGY SECTOR**", ""], ["**35.**", "ERT PCU", "\uf0b7 Budget shortfall  \uf0b7 Under absorption of Funds- USD 899,628.45  \uf0b7 Delayed implementation of ERT III planned activities"], ["**36.**", "ESDP", "\uf0b7 Budget Shortfall  \uf0b7 Unauthorised excess expenditure"], ["**37.**", "MEMD", "\uf0b7 Implementation of Budget approved by Parliament  \uf0b7 Alignment of Budget Instruments to the National Development Plan II  \uf0b7 Default on payment of Annual Mineral Rent fees  \uf0b7 Undistributed Royalties  \uf0b7 Mischarge of Expenditure  \uf0b7 Funds Not accounted for  \uf0b7 Conflict Between Loan Agreement, Power Purchase Agreement and Generation and Sale Licence  \uf0b7 Thermal Power Subsidies/Capacity Charges"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "161", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Delayed completion of Projects  \uf0b7 Failure to implement the ICGLR Lusaka Declaration", null], ["**38.**", "Energy For Rural Transformation III Implemented By PSFU", "\uf0b7 Slow implementation of the project work plan"], ["**39.**", "Uganda Clean Cooking Supply Chain Expansion Project (PSFU)", "\uf0b7 Failure to obtain direct funding from GoU"], ["**40.**", "UNDP Project- Improved Charcoal  Production", "\uf0b7 No Issue"], ["**41.**", "Energy Fund", "\uf0b7 No Issue"], ["**42.**", "SMOGU", "\uf0b7 Revenue Shortfall and Unspent Balance"], ["**43.**", "Petroleum Fund", "\uf0b7 Delayed Remittance of Petroleum Revenues  \uf0b7 Funds withdrawn from the Petroleum Fund  \uf0b7 Delay to establish the Petroleum Investment Framework"], ["**44.**", "Fuel marking", "\uf0b7 Budget shortfall  \uf0b7 Failure to update the National Petroleum Information System (NPIS)  \uf0b7 Unguided mechanisms for identification of new fuel retail outlets"], ["", "**LANDS SECTOR**", "\uf0b7"], ["**45.**", "MoLHUD", "\uf0b7 Delayed settlement of domestic arrears worth UGX.31,031,981,001 as at 30th June 2018  \uf0b7 Non\u2013alignment of the Ministry budget with the NDP II)  \uf0b7 Failure to achieve the planned/ intended outputs  \uf0b7 Immeasurable and non \u2013 time bound target activities /outputs \uf0b7 Mischarge of Expenditure of UGX.202,140,410  \uf0b7 Funds not accounted for of UGX.114,875,000  \uf0b7 Revenue Shortfall i.e budget of UGX.87,587,613,316 but only UGX.68,364,555,397 was released  \uf0b7 Staffing gaps  \uf0b7 Lack of IT Strategic plan and ICT Management Arrangements"], ["**46.**", "Albertine Region Sustainable Development Project", "\uf0b7 No issue"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "162", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**47.**", "Uganda Support for Municipal Infrastructure Development (USMID)", "\uf0b7 Under-absorption of funds by the Municipal Councils. The total un-spent balances of UGX 95,006,243,857 (MCs)  \uf0b7 Under-absorption of funds by the Project Support Unit. UGX.6,722,829,229 remained unutilized (PSU)"], ["**48.**", "The UNDP Funded Project of Conservation And Sustainable use of the threatened Savannah Woodland In Kidepo Critical Landscape In North Eastern Uganda Implemented By National Environment  Management Authority", "\uf0b7 Unverified bank balance"], ["", "**WATER AND ENVIRONMENT SECTOR**", ""], ["**49.**", "Ministry of Water and Environment", "\uf0b7 Implementation of Budget approved by Parliament i.e out of UGX 318.819 billion in Central Government Grants released to the entity, funds amounting to UGX 0.774 billion remained unspent at the year-end  \uf0b7 Domestic Arrears i.e only UGX. 7,470,000,000 budgeted but settled UGX. 70,762,775,313 \uf0b7 Collection of NTR not budgeted for i.e NTR of UGX.826, 315,331  \uf0b7 Nugatory Expenditure i.e interest charges totalling to UGX 803,111,726  \uf0b7 Mischarge of Expenditure to the tune of UGX 432,857,655  \uf0b7 Failure to undertake feasibility studies and EIAs"], ["**50.**", "Water Management and Development Project", "\uf0b7 NIL"], ["**51.**", "UNDP Project-Inclusive Green Growth", "\uf0b7 NIL"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "163", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**52.**", "Water and Sanitation Development Facility -Eastern (2017/18)", "\uf0b7 Revenue shortfall i.e only UGX.13,570,088,440 was received resulting into a shortfall of UGX.7,616,911,560 representing 36%  \uf0b7 Delayed completion of Namwiwa Town Water Supply System and Kamuli Faecal Sludge Management Facility  \uf0b7 Delayed completion of Bulegenyi Town Council water supply system  \uf0b7 Failure to recover connection fees from Local Governments  \uf0b7 Failure to operationalize Namagera Town Water Supply System (TWSS)"], ["**53.**", "Water and Sanitation Development Facility -South West (2017/18)", "\uf0b7 Budget on the GoU component of UGX.9,662,000,000, of which only UGX.9,033,240,721 was realised leading to a funding gap of UGX 628,759,279(7%)  \uf0b7 Delayed Completion of Projects  \uf0b7 Lack of Land titles for water Scheme  \uf0b7 Under absorption of funds i.e received funding of UGX.9,033,413,054 of which only UGX.8,518,800,507 was utilized leaving a balance of UGX.514,612,547 (6%)"], ["**54.**", "Farm Income Enhancement and Forestry  Conservation Programme (FIEFOC)", "\uf0b7 Submission of an un-approved format of Financial Statements \uf0b7 Revenue shortfall and low absorption of the GOU Counterpart funding  \uf0b7 National Project Coordinator (NPC) was not in charge of all payments under the GOU component  \uf0b7 Slow progress of construction works  \uf0b7 Slow implementation of the Agribusiness Development component"], ["**55.**", "Technical Assistance Under JWESSP", "\uf0b7 Failure to absorb Grant funds UGX.0.425bn \uf0b7 Inadequate Management of Water Schemes \uf0b7 Unappropriated Financing. UGX.1.997bn"], ["**56.**", "Water Supply And Sanitation Programme support (WSSP) I under JWESSP", "\uf0b7 Increase in outstanding receivables i.e increase from from UGX 20,944,986 in the prior year to UGX.0.032bn  \uf0b7 Lack of Land titles for Water Schemes"], ["**57.**", "Water Supply And Sanitation Programme support (WSSP) II under JWESSP", "\uf0b7 Revenue shortfall of UGX.11,254,934,070 (19%). \uf0b7 Lack of land titles for Water Supply Systems"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "164", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**58.**", "JPF Consolidated", "\uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275  \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000  \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000  \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362.  \uf0b7 Lack of Land titles for Water Schemes  \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget"], ["**59.**", "Reduction of Emissions from Deforestation Forest Degradation project (REDD+)", "\uf0b7 Failure to implement planned activities  \uf0b7 Use of an inappropriate procurement method for air tickets"], ["**60.**", "Lake Victoria Environment Management Project (LVEMP)", "\uf0b7 Shortfall in Project financing i.e over the project tenure which ended 30th June 2018, only 26,339,756.02 was disbursed, leading to a shortfall of USD.1,160,245 (IDA \u2013 USD.773,317 and GoU - USD.386,928).  \uf0b7 Destruction of project structures and equipment  \uf0b7 Advance payment to Contractor i.e entire contract amount of Euros 936,818.5 paid to the contractor before delivery"], ["**61.**", "Switch Africa Green Project - CLIMATE CHANGE UNIT", "\uf0b7 Non - Implementation of the planned project activities"], ["**62.**", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience", "\uf0b7 Delayed Disbursement of project funds USD 126,906"], ["**63.**", "Nyabweya Forestry College", "\uf0b7 Irregular giveaway of land  \uf0b7 Slow progress in handling the Enabling Legislation \uf0b7 Delayed finalization of Water connections  \uf0b7 Staffing Gaps  \uf0b7 Lack of Board of Survey Report"], ["**64.**", "Water Management and Dev't Project \u2013 Ministry of Water and Environment", "\uf0b7 Low absorption of project funds i.e only USD.39,383,706 of USD.55,210,508 absorbed  \uf0b7 Non-implementation of planned projects"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Presentation of Financial statements in an improper format", null], ["**65.**", "Global Environment Facility PROJECT- WATER (Additional Funds to WSSP1)", "\uf0b7 Increase in working Advances to UGX 0.562bn \uf0b7 Revenue Short fall UGX.4.944bn  \uf0b7 Low absorption of disbursed funds UGX.3.398bn"], ["**66.**", "Multi- Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II)", "\uf0b7 Delays in Project Implementation  \uf0b7 Failure to implement planned activities"], ["**67.**", "WSDF-E (2016/17)", "\uf0b7 Failure to achieve planned consumer connections i.e only 813 of the 1,205 made  \uf0b7 Delayed Payments to Contractors"], ["**68.**", "WSDF-South West (2016/17)", "\uf0b7 Delayed Completion of Ishongororo Feacal Sludge Treatment Plant"], ["", "**EDUCATION SECTOR**", ""], ["**69.**", "Makerere University", "\uf0b7 Budget Performance (Non-Tax Revenue shortfall of UGX.3,091,253,200.  \uf0b7 Graduating Students with tuition arrears (UGX 214,040,650) \uf0b7 Outstanding Rental Fees UGX 737,195,025  \uf0b7 Funds not accounted for (UGX.181,570,073)  \uf0b7 Encroachment of Land  \uf0b7 Vacant and Undeveloped Land  \uf0b7 Untitled Land  \uf0b7 Staffing Gaps (1569 positions 36% vacant)  \uf0b7 Inadequate Allocations to Library (0.21 of Budget)  \uf0b7 Unclear status of Sponsored staff /55 failed to complete studies in time"], ["**70.**", "Norwegian Programme For Capacity Development In Higher Education And Research For Development (NORHED-MUK)", "\uf0b7 Retirement of advances / accountability ( Not being accounted for between 14 -60 days after completion of activity)  \uf0b7 Lack of Budgetary Control Mechanism  \uf0b7 Flouting of Procurement Regulations"], ["**71.**", "SIDA Bilateral Research Program- Makerere", "\uf0b7 Weaknesses in implementation of Navision accounting software (Navision DRGT Live)  \uf0b7 Incomplete budget set up in Navision DRGT Live software"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "166", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under funding UGX.8.103bn (Non Compliance with specific agreement on research collaboration between Sweden and Makerere University  \uf0b7 Unaccounted for advances UGX.0.031bn  \uf0b7 Makerere -SIDA program operation weaknesses  \uf0b7 Unremitted UGX.0.036bn", null], ["**72.**", "Makerere University Regional Centre For Crop Improvement (MARCCI)", "\uf0b7 Delayed implementation of the project.  \uf0b7 Inter project borrowing  \uf0b7 Unsupported balances in Statement of reimbursable eligible expenditure program USD 55,628,894"], ["**73.**", "Africa Centre Of Excellence In Materials, Product Development And  Nanotechnology (MAPRONANO) Project", "\uf0b7 Delayed implementation of the project  \uf0b7 Supply of Computers for Project staff under MAPRONANO ACE Project- Batch II Lack of Performance indicators (Single Spine Extension System)"], ["**74.**", "MUBS", "\uf0b7 Budget PerformanceUGX.987,344,450 in respect of NSSF arrears not budgeted for.  \uf0b7 Domestic Arrears / UGX. 10,793,305,009 accumulated  \uf0b7 Un- remitted functional fees to Makerere University (UGX.5,249,625,646  \uf0b7 Failure to honor Bonding Agreements by Government Sponsored Staff  \uf0b7 Irregular Salary payments (UGX.274, 612,797  \uf0b7 Non recovery of Utility Costs From Contractors (UGX. 392,294,857)  \uf0b7 Inadequate fund allocation to the Library  \uf0b7 Understaffing (1,517(60% vacant)  \uf0b7 Award of Contract in Foreign Currency"], ["**75.**", "Uganda Management Institute", "\uf0b7 Domestic Arrears/Accumulated UGX.4,279,801,852 \uf0b7 Accumulated Receivables UGX 5,055,742,547"], ["**76.**", "Kyambogo University", "\uf0b7 Budget shortfall UGX. 2,618,528,260 (2%).  \uf0b7 Accumulation of domestic arrears UGX.11,050,752,481 \uf0b7 Under collection of Invoiced revenue UGX 4,684,030,407 \uf0b7 Funds not accounted for UGX. 387,211,784  \uf0b7 Illegal occupancy of University land"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Undeveloped Land  \uf0b7 Illegal Occupancy of University facilities for business  \uf0b7 Under collection of Rental fees from Tenants UGX. 279,867,449-  \uf0b7 Inadequate budget allocation for the Library function 1%-  \uf0b7 Staffing Gaps (48%)", null], ["**77.**", "Kyambogo University NORHED- MVP Project ( Rehabilitation and Masters in Vocational Pedagogy)", "\uf0b7 Non-confirmation of receipt of funds UGX. 0.069bn"], ["**78.**", "Kyambogo University NORHED- Enabel Project", "\uf0b7 No issue"], ["**79.**", "Lira University", "\uf0b7 Outstanding fees obligations-Ugx.135,768,608  \uf0b7 Understaffing of Academic Staff-65%.  \uf0b7 Procurements without Contracts Committee approval- Ugx.100,065,500  \uf0b7 Irregular award of micro procurements  \uf0b7 Inadequate budget allocation for the Library-0.7%."], ["**80.**", "Kabale University", "\uf0b7 Under absorption of funds-Ugx. 2,168,605,846 (10.7%). \uf0b7 Accumulation of domestic arrears-Ugx.2,059,154,568.  \uf0b7 Understaffing of Academic Staff-78%.  \uf0b7 Inadequate Infrastructure  \uf0b7 Inadequate budget allocation for the Library-0.5%."], ["**81.**", "Soroti University", "\uf0b7 Implementation of Budget approved by Parliament- under absorption by UGX. 1,700,840,349  \uf0b7 Single sourcing of a legal firm  \uf0b7 Delayed Enrolment of Students  \uf0b7 Occupancy of University Land"], ["**82.**", "Mbarara University of Science and Technology", "\uf0b7 Revenue shortfall-Ugx. 1,316,226,685 (2.8%)  \uf0b7 Under absorption of warranted funds- UGX. 4,186,655,777 (9.3%).  \uf0b7 Weak Grants Management System  \uf0b7 Academic Staffing Gaps -606 (70%)  \uf0b7 Illegally Operating Businesses at University Campus"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "168", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Delayed procurements  \uf0b7 Inadequate Budget Allocation For The Library-0.3%", null], ["**83.**", "The Pharm-Biotechnology And Traditional Medicine Center Eastern And Southern Africa Higher Education Centers Of Excellence II Project", "\uf0b7 Under absorption of funds USD.282,102  \uf0b7 Unapproved Expenditure USD 16,931  \uf0b7 Overpayment of Allowances UGX. 234,928,300 \uf0b7 Lack of Strategic Supervision of the Project"], ["**84.**", "Busitema University", "\uf0b7 Budget shortfall UGX.1, 032,952,504 (2.8%)  \uf0b7 Loss of public Assets UGX.1,211,056,050  \uf0b7 Long outstanding receivables UGX.246,527,500  \uf0b7 Under-utilization of Land  \uf0b7 Staffing gaps 2,539 (85%)  \uf0b7 Inadequate Funding for Research -1.4%  \uf0b7 Inadequate Budget Allocation for the Library Function -1.4% \uf0b7 Failure to Maintain Student Class Attendance Registers  \uf0b7 Non-involvement of External Examiners In Examinations Management"], ["**85.**", "Muni University", "\uf0b7 Under performance of Non Tax Revenue(NTR) collections Ugx.506, 356,743 (54.4%).  \uf0b7 Mischarge of expenditure UGX 58,129,306(0.47%).  \uf0b7 Staffing gaps in Academic departments-78 (71.4%)  \uf0b7 Undeveloped Land  \uf0b7 Inadequate Budget allocation to the Library function 1.9%  \uf0b7 Unauthorized Diversion of Living out Allowance- Ugx.223,678,184"], ["**86.**", "Ministry of Education and Sports", "\uf0b7 Revenue shortfall-Ugx. 9,787,625,760 (4%)  \uf0b7 Under absorption of warranted funds-Ugx.2.13Bn. (0.87%). \uf0b7 Under release of Akii-bua stadium project funds-Ugx.1, 058,415,846. (38%).  \uf0b7 Delayed execution of construction of National High Altitude Training Centre (Kiprotich)  \uf0b7 Irregularities in development of Secondary school program \uf0b7 Accumulation of Domestic Arrears UGX. 20,743,534,855  \uf0b7 Outstanding receivables. UGX. 21,609,448,397"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "169", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Mischarge of expenditure UGX. 2,329,121,943  \uf0b7 Un- accounted for advances UGX. 1,020,192,142 \uf0b7 Nugatory Expenditure UGX. 798,940,237  \uf0b7 Loss of Funds UGX. 190M", null], ["**87.**", "African Centre For Agroecology And Livelihood Systems (ACALISE) Implemented By Uganda Martyrs University Under Africa Higher Education Centres Of Excellence (Ace Ii Project) Project", "\uf0b7 Failure to Bank Externally Generated Funds on a Project Designated Bank Account"], ["**88.**", "The UNFPA Funded Programme Components Of Reproductive Health, Population & Development, And Gender Implemented By Ministry Of Education And Sports (UNFPA- MoES)", "\uf0b7 Un utilized funds UGX 9,405,000  \uf0b7 Differences in amount in the FACE and the Independent Partner\u2019s (IP) cash book UGX1,201,722  \uf0b7 OFA balance does not agree to the reported cash book balance UGX 2,474,920  \uf0b7 Lack of procedures for verification of assets  \uf0b7 Late payment of PAYE and NSSF  \uf0b7 Delay in submission of FACE forms"], ["**89.**", "ADB V Support to Higher Education,  Science &Tecchhnology-1273", "\uf0b7 Unauthorized expenditure UGX. 20,075,756,670.25 (36.3%). \uf0b7 Funds not accounted for by Project Beneficiary Institutions- UGX. 1,331,111,563  \uf0b7 Low disbursement of project funds  \uf0b7 Lack of policy on development of E-Content-  \uf0b7 Lack of e-learning facilities, maintenance and usage plans and policies  \uf0b7 Un-deducted Withholding Tax-UGX USD. 657,578.14 (UGX.2, 450,004,629.17)  \uf0b7 Un-Implemented Procurements"], ["**90.**", "Uganda Teacher and School Effectiveness Project-1296 IDA", "\uf0b7 Budget Shortfall UGX. 23,778,128,306 (20%)  \uf0b7 Under absorption of funds UGX. 29,304,223,100 (USD.8,031,294) (25%)."]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "170", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**91.**", "Skills Development Project- 1338-IDA-MOES Component", "\uf0b7 Budget shortfall UGX.73.431 billion (88.5%).  \uf0b7 Non quantification of activities in the project work plan \uf0b7 Under absorption of funds USD.1, 516,701.86 (26.5%) \uf0b7 Awarding of Local Contracts In Foreign Currency  \uf0b7 Delayed procurement of Twinning institutions"], ["**92.**", "Skills Development Project-1338- IDA- PSFU Component", "\uf0b7 Non-implementation of planned activities worth USD.3, 034,136(45%).  \uf0b7 Under absorption of project funds USD. 5,008,842 (23%)"], ["**93.**", "Gulu University", "\uf0b7 Unimplemented budget activities  \uf0b7 Un disclosed Domestic Arrears UGX.5,216,963,475  \uf0b7 Teaching of Un-reviewed programs  \uf0b7 Un-Collected premium and ground rent  \uf0b7 Irregular Occupation of Premises-  \uf0b7 Statutory Deductions-PAYE of UGX.324,624,045 not remitted \uf0b7 Undeveloped Land  \uf0b7 Inadequate University Infrastructure  \uf0b7 Loss of cash in transit- UGX.48, 527,800  \uf0b7 Staffing Gaps  \uf0b7 Inadequate budget allocation to the Library"], ["**94.**", "Uganda Petroleum Institute Kigumba", "\uf0b7 Revenue shortfall UGX. 950,000,000 (10.6%).  \uf0b7 Under absorption of funds UGX. 2,152,057,819 (24%).  \uf0b7 **Lack of Practical Equipment for Upstream Operations** **Diploma Programme**  \uf0b7 Failure to meet Set Targets of the Strategic Plan  \uf0b7 Inadequate Funding for the Library Function -1.3%"], ["**95.**", "Albertine Region Sustainable Development Project-1310", "\uf0b7 Un-vouched Expenditure UGX.1,876,679, 037  \uf0b7 Low absorption of Project Funds  \uf0b7 Delayed Implementation of the Project  \uf0b7 Staffing gap in the Project coordinating unit  \uf0b7 Variance between Procurements estimates and contract prices \uf0b7 Procurement for consultancy for international twinning of Uganda Petroleum Institute at Kigumba (UPIK  \uf0b7 Procurement of Consultancy Services for an International Twinning of Kichwamba Technical College-"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**GENDER AND SOCIAL DEVELOPMENT SECTOR**", "\uf0b7"], ["**96.**", "Ministry of Gender, Labour and Social Development", "\uf0b7 YLP Low recovery rate 26%(KAM)  \uf0b7 Domestic Arrears/Accumulated 7,136,094,043  \uf0b7 Performance of UWEP/recovery rate at 68%  \uf0b7 Anomalies in rent for premises /UGX.129,743,733 accumulated interest on arrears"], ["**97.**", "Expanding Social Protection", "\uf0b7 Untimely reconciliation of the Post Bank Uganda General Account  \uf0b7 Advances carried forward from ESP I and late accountability of staff, fuel and district advances  \uf0b7 Late remittance of PAYE and NSSF during the period under review  \uf0b7 Untimely reconciliation of the transaction listings as per the programme accounting system maintained in Uganda and the one maintained in London  \uf0b7 Beneficiary complaints (wrong payment amounts, incomplete enrolment, biometric failure)"], ["", "**PUBLIC ADMINISTRATION SECTOR**", ""], ["**98.**", "Ministry of Foreign Affairs", "\uf0b7 Budget Performance(Budget not aligned with public investment plans  \uf0b7 Domestic Arrears /Accumulated payables UGX.67,230,639,091  \uf0b7 Staffing Gaps/80 posts (19%) vacant"], ["**99.**", "Ministry of East African Community Affairs (MEACA)", "\uf0b7 Budget Performance /unspent balance of UGX.11,686,067,547  \uf0b7 Domestic arrears/Accumulated UGX.40, 456,672,649  \uf0b7 Understaffing/34(33%) vacant"], ["**100.**", "Bujumbura", "\uf0b7 Non Recovery of Advance Payment Security (UGX.1, 070,244.7257)  \uf0b7 Non submission of Progress Reports  \uf0b7 Inadequate Control of Staff Accommodation"], ["**101.**", "Pretoria", "\uf0b7 Unauthorized over expenditure (UGX 139,382,799)"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "172", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**102.**", "London", "\uf0b7 Unauthorized excess expenditure- UGX.155,185,317  \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M  \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery"], ["**103.**", "Ottawa", "\uf0b7 Unauthorized excess Expenditure -UGX 150,727,699 \uf0b7 Rental Expenditure -UGX.538,366,001  \uf0b7 Review of Implementation of Mission Chatter"], ["**104.**", "Washington", "\uf0b7 Strategic Planning and Mission charter (draft strategic plan) \uf0b7 Performance measurement  \uf0b7 Non-Accreditation  \uf0b7 Staffing gaps  \uf0b7 Medical Insurance"], ["**105.**", "New York", "\uf0b7 Unauthorized Excess Expenditure UGX.0.571bn  \uf0b7 Strategic Planning and Mission Charter \u2013 Mission uses a Mission Charter which is not approved  \uf0b7 Utility and Cleaning Charges \u2013 actual expenditure incurred for those services far exceeds the expected proceeds"], ["**106.**", "Berlin", "\uf0b7 Foreign Exchange Loss (EOM)( UGX.736, 579,803) \uf0b7 Unauthorized Excess Expenditure (UGX 13, 978,967"], ["**107.**", "Mombasa", "Nil"], ["**108.**", "Kigali", "\uf0b7 Un-authorized Expenditure / UGX.359,481,704  \uf0b7 Accumulation of Domestic Arrears / UGX.391, 582,778"], ["**109.**", "Mogadishu", "\uf0b7 Missing performance Assessment"], ["**110.**", "Kinshasa", "\uf0b7 Failure to dispose of Public Assets"], ["**111.**", "Juba", "\uf0b7 Nil"], ["**112.**", "Tripoli", "\uf0b7 Non submission of Budget Performance Reports  \uf0b7 Unauthorized utilization of NTR at source (UGX.11, 769,501) \uf0b7 Failure to submit a procurement plan to PPDA"], ["**113.**", "Geneva", "\uf0b7 Lack of a Strategic plan \uf0b7 Unbudgeted for NTR"], ["**114.**", "Rome/FAO", "\uf0b7 Outstanding Court cases  \uf0b7 Failure to prepare a procurement plan  \uf0b7 Non-submission of Quarterly Procurement Reports to PPDA"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "173", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Un banked NTR  \uf0b7 Non budgeting for NTR  \uf0b7 Lack of a Strategic plan  \uf0b7 Status of the Official Residence", null], ["**115.**", "Cairo", "\uf0b7 Renting of property  \uf0b7 The Mission charter and performance reporting  \uf0b7 Irregular payment of Education Allowance  \uf0b7 Un translated Documents  \uf0b7 Condition of the official residence and the chancery"], ["**116.**", "Moscow", "\uf0b7 Renting of Property  \uf0b7 The Mission Charter and Performance Reporting. \uf0b7 Un translated Documents"], ["**117.**", "Brussels", "\uf0b7 Empty plot  \uf0b7 Refund of Medical Expenses  \uf0b7 Assets Management (Lack of Maintenance of the Chancery)"], ["**118.**", "Abuja", "\uf0b7 Engraving of Mission Property  \uf0b7 Refund of Medical Expenses  \uf0b7 Lack of Board of Survey Report  \uf0b7 Proposed Construction of Chancery Building on Plot 311 Cadastral Street"], ["**119.**", "Kuala Lumpur", "\uf0b7 Unsupported medical refunds UGX. 48,293,717  \uf0b7 Unapproved mission charter  \uf0b7 Non preparation and submission of procurement quarterly reports"], ["**120.**", "Canberra", "\uf0b7 Grounded Vehicle  \uf0b7 Unapproved Mission Charter  \uf0b7 Non-appraisal of staff  \uf0b7 Inadequate Functioning of the PDU"], ["**121.**", "Beijing", "\uf0b7 Draft Strategic plan and mission charter  \uf0b7 Cash Management (UGX.1,100,732,688 paid in cash)"], ["**122.**", "Guangzhou", "\uf0b7 Excess Expenditure UGX.0.345bn  \uf0b7 Unapproved (draft) Strategic Plan for the Mission"], ["**123.**", "Copenhagen", "\uf0b7 Unauthorized Expenditure UGX.0.094 bn  \uf0b7 Unspent Funds Not Returned To UCF UGX.0.202 bn"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "174", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of a Mission Charter", null], ["**124.**", "Abu Dhabi", "\uf0b7 Absence of an approved strategic plan and inconsistence strategic objectives  \uf0b7 Changes in operation environment for the embassy  \uf0b7 Failure to set up consulate in Dubai  \uf0b7 Diplomatic anomaly-arrival of an incoming ambassador before the outgoing departs station"], ["**125.**", "Dar es salaam", "\uf0b7 Absence of an approved strategic plan and inconsistence strategic objectives"], ["", "**HEALTH SECTOR**", ""], ["**126.**", "The UNFPA Funded Programme Ref Dcg.214/314/01 Implemented By The Ministry Of Health", "\uf0b7 Insufficient Supporting Documentation UGX.12,254,974  \uf0b7 Non deduction of With Holding Tax (WHT) UGX.3,920,700"], ["**127.**", "Uganda Blood Transfusion Services", "\uf0b7 Unspent balances/Budget shortfall of UGX.568,859,995  \uf0b7 Un documented procurements under the regional blood banks UGX.2,031,530,472"], ["**128.**", "Fort Portal Regional Referral Hospital", "\uf0b7 Unimplemented budget activities  \uf0b7 Inadequate controls surrounding management of Domestic arrears- UGX 362,688,782  \uf0b7 Under Budgeting for Domestic Arrears  \uf0b7 Unspent Balances  \uf0b7 Unauthorized Excess Expenditure  \uf0b7 Non Delivery of Ambulance Equipment  \uf0b7 Lack of Skilled Staff to handle Medical Equipment  \uf0b7 Inadequate Medical Equipment  \uf0b7 Condition of Medical Equipment  \uf0b7 Hospital Governing Board not fully constituted"], ["**129.**", "Hoima Regional Referral Hospital", "\uf0b7 Domestic Arrears  \uf0b7 Inadequate medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "175", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Expired Drugs  \uf0b7 Ineligible occupants in staff houses  \uf0b7 Un-habitable houses  \uf0b7 Irregularities in Prior year force account works \uf0b7 Collection of NTR on collection bank accounts \uf0b7 Utilisation of revenue at source  \uf0b7 Staffing gaps", null], ["**130.**", "Jinja Regional Referral Hospital", "\uf0b7 Under Absorption of Funds  \uf0b7 Outstanding Receivables - UGX 109,663,453  \uf0b7 Outstanding Payables - UGX 579,256,500  \uf0b7 Understaffing  \uf0b7 Lack of Land titles  \uf0b7 Inadequate medical equipment  \uf0b7 Lack of Skilled Personnel to Manage Medical Equipment \uf0b7 Poor Condition of Medical Equipment"], ["**131.**", "Moroto Regional Referral Hospital", "\uf0b7 Un spent balances  \uf0b7 Lack of key staff in the hospital \uf0b7 Shortage of Medical equipment"], ["**132.**", "Soroti Regional Referral Hospital", "\uf0b7 Revenue Shortfall  \uf0b7 Budget Under Absorption  \uf0b7 Unapproved Supplementary Funding  \uf0b7 Un accounted for Funds  \uf0b7 Under staffing  \uf0b7 Unsupported Domestic Arrears  \uf0b7 Lack of a Hospital Board  \uf0b7 Management of the of Oxygen Plant and supply of oxygen"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "176", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Shortage of medical equipment at the health facility \uf0b7 Utilization of Medical Equipment  \uf0b7 Failure to supply ordered Medicines  \uf0b7 Expired Drugs  \uf0b7 Drug Stock Outs  \uf0b7 Unapproved Variation", null], ["**133.**", "Mbarara Regional Referal Hospital", "\uf0b7 Domestic Arrears UGX.1,925,001,338  \uf0b7 Unauthorized Utilization of Non-Tax Revenue (NTR)  \uf0b7 Understaffing in the Hospital  \uf0b7 Expired Drugs  \uf0b7 medical equipment is obsolete, faulty (Condition of medical equipment )"], ["**134.**", "Arua Regional Referral Hospital", "\uf0b7 Non-Tax Revenue Under Collection (NTR) - UGX. 16,580,982 \uf0b7 Understaffing at the Hospital  \uf0b7 Outdated Staff Establishment Structure  \uf0b7 Grounded Motor Vehicles  \uf0b7 Lack of a Technical Person on the Evaluation Committee (Irregularities in supply of station wagon)  \uf0b7 Irregular award of Contract (Irregularities in supply of station wagon)  \uf0b7 Irregular Composition of the Evaluation Committee (Irregularities in the Contract for Construction of a Seven Storey Staff House)  \uf0b7 Irregular Contingencies in the Contract Sum (Irregularities in the Contract for Construction of a Seven Storey Staff House ) \uf0b7 Irregular Arithmetic Correction of the BoQS (Irregularities in the Contract for Construction of a Seven Storey Staff House)  \uf0b7 Irregular Award of a Contract for Consultancy in Supervision \uf0b7 Expired Period of the Hospital Board \uf0b7 Non-functional Medical Equipment"], ["**135.**", "Kabale Regional Referral Hospital", "\uf0b7 Implementation of Budget as approved by Parliament"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "177", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Understaffing \uf0b7 Status of Medical Equipment at the Hospital (non- existent, obsolete, faulty", null], ["**136.**", "Masaka Regional Referral Hosiptal", "\uf0b7 Budget shortfall - UGX.163,626,271 \uf0b7 Unimplemented budget activities  \uf0b7 Domestic arrears - UGX.148,981,874 \uf0b7 Poor Condition of Medical Equipment"], ["**137.**", "KAYUP project", "\uf0b7 Unspent balances/Budget shortfall of USD 72,500"], ["**138.**", "Ministry of Health-US Centers for Disease Control and Prevention HIV-AIDS (CDC)", "\uf0b7 Revenue shortfall of USD 1,446,691.39  \uf0b7 Unspent balances/Budget shortfall of USD 205,138.6 \uf0b7"], ["**139.**", "Support to the Development of a specialized Maternal and Neonatal Health Care Unit in Mulago National Referral Hospital (Mulago III) project", "\uf0b7 Non-Disclosure of Government of Uganda Co-funding in the project financial statements UGX 2,284,980,198  \uf0b7"], ["**140.**", "Butabika Mental National referral hospital", "\uf0b7 Under collection of NTR (AIA) (UGX.381,300,537)  \uf0b7 Unspent releases (UGX.482,532,497)  \uf0b7 Irregular Procurement of the Supervision team for Construction works  \uf0b7 Protocol for approval of variations not followed  \uf0b7 Absence of measurement sheets for certified works  \uf0b7 Release of retention monies before issuance of a certificate of substantial completion (UGX 100,358,206)  \uf0b7 Quality of construction works not tested  \uf0b7 Use of different rates for similar items in variations  \uf0b7 Omission of as-built drawings in the contract  \uf0b7 Liquidated damages of UGX 87,683,718 not charged  \uf0b7 Overpayment of UGX 81,267,400 due to discrepancies in certified quantities measured"], ["**141.**", "Uganda Reproductive Maternal and Clinical Health Services", "\uf0b7 Low disbursement (72%) and utilization (23%) of project funds \uf0b7 Failure to constitute a delegated contracts committee"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Improvement  Project (URMCHSIP)", ""], ["**142.**", "East African Public Health Laboratory Networking Project (EAPHLNP II)", "\uf0b7 Unspent balances UGX. USD.1,843,037  \uf0b7 Decline in project performance: 3 out of 6 project outcome indicators were achieved."], ["**143.**", "Mulago National Referral Hospital", "\uf0b7 Unspent releases (UGX.3,502,000,000)  \uf0b7 Absence of an approved strategic plan  \uf0b7 Delays in Banking of Collections  \uf0b7 Lack of Hospital Management Board  \uf0b7 Staffing gaps  \uf0b7 Use of Inappropriate procurement method  \uf0b7 Procurement and execution of works worth (UGX 709,716,746) before Solicitor General\u2019s clearance  \uf0b7 Failure to obtain a performance security"], ["**144.**", "China- Uganda Friendship Hospital", "\uf0b7 Accumulation of utility arrears (UGX.344,755,371)  \uf0b7 Lack of a housing policy  \uf0b7 Failure to sign evaluation reports by some evaluation committee members  \uf0b7 Failure to state the date of expiry of bid validity in the bidding document"], ["**145.**", "Karamoja Region Staff Housing (KRSHP) project", "\uf0b7 Borrowed Funds from Ministry of Health Euros 22,302,24"], ["**146.**", "Uganda Sanitation Fund (USF) project", "\uf0b7 Under absorption of funds USD 91,235"], ["**147.**", "Uganda Reproductive Health Voucher Project (URHVP)", "\uf0b7 Delays in paying the Independent Verification Agent (IVEA) and the Voucher Management Agent (VMA)  \uf0b7 Delays in processing and reimbursement of claims by the VMA"], ["**148.**", "SUDS Project", "\uf0b7 No Issue"], ["**149.**", "MKCCAP project- (improvement of service delivery at Mulango Hosiptal and the City of Kampala", "\uf0b7 Diversion of Funds UGX. 531,276,815  \uf0b7 Non payment of 6% Withholding Tax UGX. 22,785,876  \uf0b7 Failure to implement supervision mission\u2019s recommendations"], ["", "**ACCOUNTABILITY SECTOR**", ""], ["**150.**", "Ministry of Finance, Planning and Economic Development", "\uf0b7 Under collection of revenue UGX.9.969bn."]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "179", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under absorption of funds meant for Construction of a new office block and staff parking UGX.6.962bn  \uf0b7 Underfunding of subventions UGX.12.1Bn  \uf0b7 Domestic arrears of UGX.193.113bn  \uf0b7 Irregularities in the implementation of the USD.5 Cents/KWH Subsidy for the textile industry  \uf0b7 Failure by GoU to meet contractual obligations with an Edible Oil refinery  \uf0b7 Failure to recruit staff for the PPP Unit (Public-Private Partnerships Unit)  \uf0b7 Escalating outstanding payables UGX. UGX.6,431,654,000 (Privatisation And Utility Sector Reform Project (Operations Account)  \uf0b7 Long outstanding receivables UGX.127 billion (Privatisation And Utility Sector Reform Project (Divestiture And Redundancy Account)  \uf0b7 Unapproved withdrawals from the Divestiture account UGX.70.434bn  \uf0b7 Failure to Prepare and submit Annual reports to Parliament  \uf0b7 Non preparation of financial statements (Tax Appeals Tribunal )  \uf0b7 Irregular grant of Licenses (National Lotteries And Gamings Regulatory Board)  \uf0b7 In adequate evidence on the Collection of Statutory Income UGX.503.865bn by the Board  \uf0b7 Failure by the Agent to remit agreed on Government Revenues \u2013 National Lottery  \uf0b7 Staffing Gaps  \uf0b7 Un planned procurement (Procurement for consultancy services to develop an online budgeting system and provision of technical support)", null], ["**151.**", "Directorate of Ethics and Integrity", "\uf0b7 Under Staffing  \uf0b7 Retrospective Approval of Procurements  \uf0b7 Unauthorized Appointment of Local Contract Staff"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "180", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**ICT SECTOR**", "\uf0b7"], ["**152.**", "Ministry Of Science, Technology And Innovation", "\uf0b7 Budget shortfall UGX.4.034bn  \uf0b7 Understaffing  \uf0b7 Lack of Contract Management Plans  \uf0b7 Lack of Strategic Plan  \uf0b7 Absence of an Audit Committee  \uf0b7 Under releases of UGX.2.048bn  \uf0b7 Un spent expenditure balances UGX.3,250bn  \uf0b7 Failure to Return Unspent Balances UGX.1.303bn  \uf0b7 Expired Term of the Board and Management Committee \uf0b7 Lack of Internal Audit Function  \uf0b7 Lack of Land Titles for PIBID Land  \uf0b7 Incomplete Works (Audit Inspection of TBI Factory)  \uf0b7 Redundant Machinery (Audit Inspection of TBI Factory)"], ["**153.**", "Ministry Of Information Communication Technology And National Guidance", "\uf0b7 Budget shortfall UGX.4,641bn  \uf0b7 Under absorption of the funds UGX.2.99 bn  \uf0b7 Outstanding domestic Arrears UGX.0.216bn  \uf0b7 Unjustified Direct Procurements - UGX.0.457bn  \uf0b7 Irregular Issuance of Framework Contract for Supply of IT Equipment - UGX.0.574 bn"], ["**WORKS SECTOR**", "", null], ["**154.**", "Ministry of Works and Transport", "\uf0b7 Unimplemented Activities  \uf0b7 Unapproved Strategic Plan  \uf0b7 Shortfall of UGX. 159.68 bn (68%) from external funders  \uf0b7 Outstanding Domestic Arrears UGX. 63,454,041,199  \uf0b7 Payment of unappropriated Domestic Arrears UGX. 10,530,170,770  \uf0b7 Mischarge of expenditure UGX. 937,469,458  \uf0b7 Unreported Payables of UGX. 4,146,803,220  \uf0b7 Nugatory Expenditure UGX. 252,154,884  \uf0b7 Lack of Academy Certification for East African Civil Aviation Authority"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "181 \n", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}]], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Lack of an approved legal framework for surviving institutions of the former East African Communities\n- Expiry of the Standard Gauge Railway Board\n- Low budget allocation for the estimated 1,833 Project Affected Persons (PAPs) at estimated cost of UGX. 87. bn for development of New Kampala Port at Bukasa.\n- Unplanned procurements worth UGX. 9,611,407,814\n- Failure to appoint Contract Managers\n- Failure to prepare Contract Implementation Plans", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["", "**EDUCATION SECTOR**", null], ["**1.**", "Education Service Commission", "\uf0b7 Undisclosed Domestic Arrears UGX.154,370,506  \uf0b7 Weaknesses In Recruitment of Teachers  \uf0b7 Failure to Review the Terms and Conditions of Services and Implementation of the Scheme of Services"], ["**2.**", "National Council of Sports (NCS)", "\uf0b7 Underperformance of the Capital Budget- UGX. 432,858,565 (89%)  \uf0b7 Poor state of stadiums around the country  \uf0b7 Irregular management of consultancy Services For Securing The NCS land titles  \uf0b7 Lack of policy on grants to National sports associations"], ["**3.**", "National Curriculum Development Centre", "\uf0b7 Budget shortfall of UGX.167,658,947 (2.4%).  \uf0b7 Accumulation of domestic arrears amounting to UGX.322,018,763  \uf0b7 Payment for unbudgeted domestic arrears amounting to UGX.59,339,749  \uf0b7 Inadequate Transport Equipment to handle entity operations \uf0b7 Delayed Enactment of the Teacher Education Policy"], ["**4.**", "Higher Education Students Financing Board", "\uf0b7 Budget shortfall of UGX.824,063,350  \uf0b7 Under absorption of received funds amounting UGX. UGX.1,588,184,112 (7%).  \uf0b7 Under remittance of fees to Universities by UGX.2,536,478,640.  \uf0b7 Inadequate loan recovery measures  \uf0b7 Low levels of Student Financing, only 5247 (36%) out of 14507 qualifying students financed.  \uf0b7 Understaffing, 15 (42%) positions vacant."], ["**5.**", "National Council for Higher Education", "\uf0b7 Non implementation of planned activities due to Revenue shortfall of UGX. UGX.1,280,578,101 (15.4%).  \uf0b7 Excess expenditure amounting UGX.662,046,582"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "183", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**6.**", "Economic Policy Research Centre (EPRC)", "\uf0b7 Noncompliance with the PPDA Act and Regulations"], ["**7.**", "Management Training and Advisory Centre (MTAC)", "\uf0b7 Non implementation of planned activities due to budget shortfall of UGX.300,094,000 (9%)  \uf0b7 Accumulation of domestic arrears amounting to UGX. 705,406,000 as at 30th June 2018  \uf0b7 Long outstanding receivables amounting UGX.394,030,001 \uf0b7 Lack of a governing council"], ["**8.**", "Uganda National Examinations Board", "\uf0b7 Non implementation of planned activities due to Revenue shortfall of UGX.6,616,671,878 (7.7%).  \uf0b7 Under absorption of received funds amounting UGX. 6,518,012,800 (8.3%)."], ["", "**ENERGY SECTOR**", null], ["**9.**", "Atomic Energy Council", "\uf0b7 Budget shortfall UGX 1,988,347,430  \uf0b7 Unspent Funds UGX 1,069,996,467  \uf0b7 Facilities operating with unlicensed machines - 142 (34%) out of 417  \uf0b7 Absence of Proper Protective Equipment"], ["**10.**", "Electricity Regulatory Authority", "\uf0b7 Nugatory Expenditure UGX 108,389,948  \uf0b7 Underperformance in prepayment Meter conversion targets of UMEME  \uf0b7 Absence of a methodology for verifying costs  \uf0b7 High energy losses in the service territories  \uf0b7 Non-compliances to Quality of Standards by UMEME"], ["**11.**", "Hoima-Kinyara-Kafu Transmission Line Project", "\uf0b7 Un Spent Funds UGX.6,470,392,681  \uf0b7 Outstanding compensations to Project Affected Persons (PAPs)"], ["**12.**", "Hoima-Nkenda Transmission Line Project", "\uf0b7 Long outstanding receivable UGX.140,272,966  \uf0b7 Unspent Funds UGX.10,479,624,571  \uf0b7 Costs resulting from delay to handover site to KEC \uf0b7 Delays in Land Titling"], ["**13.**", "Mbarara-Nkenda And Tororo- Lira Transmission Lines Project", "\uf0b7 Interest claims and additional Costs on late invoice payments UGX.5,076,700,788  \uf0b7 Delayed implementation of contracts"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "184", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Supervising consultant cost escalations UGX.3,019,220,561 \uf0b7 Cancellation of loan by ADB  \uf0b7 Delays in land transfer and titling process  \uf0b7 Outstanding compensations to Project Affected Persons (PAPs) - 5,899 PAPs out of 6,509 compensated", null], ["**14.**", "Interconnection Of Electrical Grids Of Nile Equatorial Lakes Countries (NELSAP) Uganda Part", "\uf0b7 Under Absorption of Funds USD.2,029,494  \uf0b7 Receivables /Advance payments USD.486,440 \uf0b7 Delayed implementation of contracts"], ["**15.**", "Kilembe Mines Limited", "\uf0b7 Outstanding Receivables UGX.1,333,353,917  \uf0b7 Non-Revaluation of Handed Back Assets worth UGX.23,252,471,833  \uf0b7 Unapproved Excess Expenditure UGX.408,814,486 \uf0b7 Non Compliance With Handover Procedures"], ["**16.**", "Petroleum Authority Of Uganda", "\uf0b7 Budget Shortfall UGX.997,340,382  \uf0b7 Inconsistency in Presentation of Statements of Expenditure by Licensees  \uf0b7 Low levels of employment of Ugandans by Licensees"], ["**17.**", "Rural Electrification Agency", "\uf0b7 Budget Shortfall UGX.35,914,900,941  \uf0b7 Revenue Arrears UGX.10,358,804,214  \uf0b7 Escalating Receivables from the Uganda Electricity Transmission Company Limited 5% Levy by 44% from UGX.50,645,352,876 to UGX.73,003,978,668.  \uf0b7 Failure to recover funds from Ferdsult Engineering UGX.3,405,000,000  \uf0b7 Unpaid energy bills to Uganda Electricity Transmission Company Limited by the Service providers UGX.558,851,527 \uf0b7 Failure to achieve annual connection targets  \uf0b7 Delayed Implementation of Mini-Grid projects  \uf0b7 Unapproved investments in the network by the service providers UGX 1,860,366,806  \uf0b7 High rate of energy losses in the service territories  \uf0b7 Failure to set up a framework contract system for repairs and maintenance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "185", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 High initial operational costs for areas taken over from Ferdsult Engineering", null], ["**18.**", "ERT REA", "\uf0b7 Under-absorption of funds amounting UGX.12,445,086,358 (USD.3,378,759.30) representing an absorption rate of 18.9%.  \uf0b7 Delayed commencement of Fast track lines.  \uf0b7 Need to fast track preparations for grid intensification schemes"], ["**19.**", "Uganda Electricity Generation Company Limited", "\uf0b7 Unbilled revenues from the Concession and Assignment Agreement  \uf0b7 Cracks at Nalubaale Power Station  \uf0b7 Delayed implementation of projects  \uf0b7 Delays in Commissioning Hydro Power Plants (HPP)  \uf0b7 Non- adherence to standards"], ["**20.**", "Uganda National Oil Company (UNOC)", "\uf0b7 Lack of Title and Valuation for Assets transferred to the Company  \uf0b7 Delayed UNOC Back-in for state participation as required by Petroleum Sharing Agreements ( PSAs)  \uf0b7 Management of Jinja Storage Tanks (Shortfall in minimum monthly throughput and stock requirements)"], ["**21.**", "Uganda Electricity Transmission Company Ltd (UETCL)", "\uf0b7 Avoidable costs incurred - surcharges for delayed payments to Bujagali Energy Limited (BEL) amounting UGX.391,752,610  \uf0b7 Loss arising out of weaknesses in asset management \u2013 Vandalism of equipment worth UGX1,980,454,206.  \uf0b7 Deemed energy purchases amounting to UGX.5,818,990,000 \uf0b7 Increase of 38.7bn (79%) in impairment and provisions for doubtful debts to UGX 87.9bn in FY2017/18.  \uf0b7 Wayleaves included in Capital Work in Progress"], ["**22.**", "Electricity Sector Development (ESDP - UETCL Kawanda Masaka)", "\uf0b7 No issue of high significance"], ["**23.**", "ERT (BOU)", "\uf0b7 No issue of high significance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "186", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**24.**", "Uganda Electricity Credit Capitalization Company Ltd (UECCCL)", "\uf0b7 No issue of high significance"], ["**25.**", "ERT (UECCCL)", "\uf0b7 No issue of high significance"], ["**26.**", "Uganda Rural Electricity Access Project (UREAP)", "\uf0b7 Delayed Completion of Projects"], ["", "**WATER AND ENVIRONMENT SECTOR**", null], ["**27.**", "National Environment Management Authority (NEMA)", "\uf0b7 Budget shortfall of UGX 2,364,386,000 i.e 10% shortfall  \uf0b7 Outstanding Receivables as at 30.6.2018 worth UGX 15,307,218,000  \uf0b7 Environment Levy/ Surcharge on used imports not remitted to NEF worth UGX 750.57billion  \uf0b7 Inadequate funding to Local Governments for environmental management  \uf0b7 Weaknesses in implementation of guidelines for sustainable use of disaster prone areas  \uf0b7 Non-compliance with the Industrial waste disposal conditions  \uf0b7 Inadequate management of health care waste"], ["**28.**", "National Forestry Authority (NFA)", "\uf0b7 Budget shortfall of UGX.9, 495,799,333 (34%)  \uf0b7 Authority\u2019s domestic arrears increased from UGX 8,600,817,000 in the prior year to UGX 10,446,677,000, an increase of UGX 1,845,860,000 (21%)  \uf0b7 Loss of land in Buhungiro Central Forest Reserve in Kyegegwa District  \uf0b7 Encroachment on Namanve Central Forest Reserve  \uf0b7 Lack of a training policy  \uf0b7 Unlicensed activities in forest reserves"], ["**29.**", "Uganda National Meteorological Authority (UNMA)", "\uf0b7 Budget Shortfall of UGX.2,867,081,172 (10.5%).  \uf0b7 Lack of notice for occupation of land at various weather stations  \uf0b7 Non-functional weather stations  \uf0b7 Lack of a Board of Directors"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "187", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**30.**", "National Water & Sewerage Corporation", "\uf0b7 Failure to revalue Property, Plant and Equipment  \uf0b7 Absence of land titles for assets taken over  \uf0b7 Absence of abstraction and waste discharge permits"], ["**31.**", "Kampala Sanitation Program (KSP) - National Water", "\uf0b7 Delay to pay contractors by GoU to the tune of UGX.31,158,540,457  \uf0b7 Impending Legal Suits on Disputed Compensation Offers/claims i.e Amount Claimed is UGX 1,395,856,789 but Compensated amount is UGX 115,616,970"], ["**32.**", "Protection of Lake Victoria Kampala Sanitation Programme (WATSAN)", "\uf0b7 No issue of high significance"], ["**33.**", "Water Management & Development Project (WMDP) \\- NWSC", "\uf0b7 No issue of high significance"], ["", "**PUBLIC ADMINISTRATION SECTOR**", null], ["**34.**", "Electoral Commission (EC)", "\uf0b7 Budget Performance (UGX.180,366,759 (0.19%) Shortfall \uf0b7 Failure to Collect NTR  \uf0b7 Non-deduction of withholding tax from Rental Expenses \uf0b7 Funds not accounted for UGX.286,780,725  \uf0b7 Outstanding advances amounting UGX.41,950,000"], ["", "**GENDER AND SOCIAL DEVELOPMENT SECTOR**", null], ["**35.**", "National Council for Disability", "\uf0b7 Budget Performance/Budget Shortfall of 80% \uf0b7 Understaffing - 4 positions (33%) vacant  \uf0b7 Failure to hold AGM"], ["**36.**", "National Library of Uganda", "\uf0b7 Shortfall in NTR Collections UGX.12,918,000 (40%)  \uf0b7 Outstanding NSSF Contribution arrears UGX.373,510,209 \uf0b7 Expired Tenancy Agreement  \uf0b7 Forfeiture of Land"], ["**37.**", "National Women\u2019s Council", "\uf0b7 Budget Performance /only UGX 673,848,470 (76%) \uf0b7 Staffing Gaps / 2 vacant positions"], ["**38.**", "Equal Opportunities Commission", "\uf0b7 Outstanding Receivables UGX.211,105,359 \uf0b7 Staffing Gaps / 35 positions vacant 44%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "188", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**39.**", "National Youth Council", "\uf0b7 Budget Performance (Revenue Shortfall UGX.290, 532,622 (27%).  \uf0b7 Non remittance Of statutory Deductions (UGX.65,800,617) \uf0b7 Staffing Gaps / 5 positions vacant 36%"], ["**40.**", "Uganda National Cultural Centre", "\uf0b7 Payables Management (Accumulated UGX.1, 940,349,139) \uf0b7 Accumulated Receivables UGX.2,071,691,350  \uf0b7 Doubtful refund of Salary UGX.50,000,000  \uf0b7 Staffing Gaps 19 (33%) posts vacant  \uf0b7 Expiry of Board Tenure"], ["**41.**", "Uganda National Children\u2019s Authority", "\uf0b7 Budget Performance budget shortfall of UGX.33,802,480 (3%).  \uf0b7 Lack of a Governing Board  \uf0b7 Unapproved Budget  \uf0b7 Temporary Appointments"], ["**42.**", "National Social Security Fund (NSSF)", "\uf0b7 Unallocated Members\u2019 Funds amounting Ushs 49.5 billion \uf0b7 Disclosed Contingent liability of UGX.42.2bn in tax to URA"], ["", "**ACCOUNTABILITY SECTOR**", null], ["**43.**", "Bank of Uganda", "\uf0b7 Impairment of amount due from Crane Bank Limited (in receivership) - UGX 235,922  \uf0b7 Impairment of Bank of Uganda\u2019s capital"], ["**44.**", "Capital Markets Authority", "\uf0b7 No issue of high significance"], ["**45.**", "Deposit Protection Fund - BoU", "\uf0b7 No issue of high significance"], ["**46.**", "Financial Intelligence Authority", "\uf0b7 Domestic Arrears - UGX.215,837,175  \uf0b7 Understaffing - 39 posts filled out of 64  \uf0b7 Uncompetitive procurement of air tickets worth - UGX.162,261,990"], ["**47.**", "Insurance Regulatory Authority", "\uf0b7 Unimplemented activities - contracts valued at UGX.83,397,132 and the setting up of Insurance Appeals Tribunal  \uf0b7 Outstanding Receivables - 64,957,554  \uf0b7 Delays in Construction of Insurance Regulatory Authority Office Building  \uf0b7 Incomplete Procurements valued at UGX.210,684,500"], ["**48.**", "National Population Council", "\uf0b7 Staffing Gap \u2013 49 filled out of 84"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "189", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**49.**", "PPDA Appeals Tribunal", "\uf0b7 Unutilized funds - UGX.166,049,143  \uf0b7 Lack of clear performance targets  \uf0b7 Manual Financial management system in use"], ["**50.**", "Privatization & Utility Sector Reform Project (Divestiture & Redundancy Accounts)", "\uf0b7 Long outstanding receivables - UGX.80.9 billion  \uf0b7 Unauthorized withdrawals from the Divestiture account - UGX.69,706,812,638"], ["**51.**", "Public Procurement and Disposal of Public Assets Authority", "\uf0b7 Budget shortfall of UGX.199,735,018  \uf0b7 Outstanding Payables - UGX.97,765,859 \uf0b7 Under Staffing\u2013 101 filled out of 132"], ["**52.**", "Uganda Bureau of Statistics (UBOS)", "\uf0b7 Budget Shortfall - UGX.660,203,337  \uf0b7 Under absorption of funds of UGX.619,715,120  \uf0b7 Lack of Certificate of Land Title for the Statistics House"], ["**53.**", "Uganda Free Zones Authority", "\uf0b7 Land of land title for land acquired at UGX.7.4 billion  \uf0b7 Procurement of air tickets by HR Department instead of PDU \uf0b7 Lack of an Internal Audit function"], ["**54.**", "Uganda Retirement Benefits Regulatory Authority (URBRA)", "\uf0b7 Staffing Gaps - 30 filled out of 58  \uf0b7 Payments on behalf of MoFPED - UGX.401,945,391  \uf0b7 Delays in remitting collected revenue to BOU A/C - UGX.489,446,464  \uf0b7 Failure to remit unspent balances to the UCF (Expiry of Appropriation) -UGX.577,892,780"], ["**55.**", "Uganda Revenue Authority - Corporate Services", "\uf0b7 Long Outstanding NSSF Arrears - UGX.3,675,217,390  \uf0b7 Excessive Cash withdrawals of UGX.12,985,802,703 in excess of the monthly cash limit of UGX.40,000,000  \uf0b7 Failure to advertise a call for bids to provide support and maintenance of Disaster recovery site firewall - UGX.618,866,009  \uf0b7 Absence of a Board Charter"], ["**56.**", "Uganda Revenue Authority - Revenue Collection", "\uf0b7 Revenue collection shortfall of UGX.606.32 billion  \uf0b7 Uncollectible Cash - UGX.1,031,840,858  \uf0b7 Un-receipted collections from BoU - UGX.130 billion  \uf0b7 Domestic tax arrears - UGX.2.6 trillion  \uf0b7 Un-collected stamp duty from Land transactions - worth UGX.239 billion"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "190", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to track All High-Risk Goods - UGX.265,972,974,206 \uf0b7 Failure to collect identified taxes - UGX.108,079,587,034  \uf0b7 Issuance of Tax Clearing Certificates to Taxpayers with Tax arrears - UGX.809,611,255,873", null], ["**57.**", "Uganda Seeds Company Limited", "\uf0b7 Current Account with PURSP - UGX.1,106,572,915  \uf0b7 Underutilization of land and other assets  \uf0b7 Lack of Board of Directors  \uf0b7 Failure to maintain leased Assets (Machinery and Housing Estates)"], ["**58.**", "Uganda Property Holdings Limited (UPHL)", "\uf0b7 Long Overdue Trade Debtors (slow recovery) - reduced from UGX.2,015,270,471 as at 30th June 2017 to UGX.1,890,499,800 as at 30th June 2018  \uf0b7 Lack of Certificate of Title for Masese Land"], ["**59.**", "Pride microfinance (MDI) \u2013 31st December 2017", "\uf0b7 Impairment of loans and advances to customers  \uf0b7 Information and communication technology changes"], ["**60.**", "Post Bank (U) Ltd \u2013 31st December 2017", "\uf0b7 Impairment of loans and advances to customers"], ["**61.**", "Uganda Development Bank Ltd \u2013 31st December 2017", "\uf0b7 Impairment of Loans and Advances"], ["", "**SCIENCE SECTOR**", null], ["**62.**", "Uganda Industrial Research Institute", "\uf0b7 Budget shortfall of UGX.98,857,221  \uf0b7 Un-implemented planned activities - UGX.1,651,510,600 \uf0b7 Diversion of funds to unplanned activities - UGX.1,067,947,407  \uf0b7 Failure to Budget for Domestic Arrears - UGX.831,107,348 \uf0b7 Staffing Gaps \u2013 282 filled out of 560  \uf0b7 Uncollected Production fees of UGX.78,138,376  \uf0b7 Innovation Fund Shortfall - UGX.3,339,800,000  \uf0b7 Absence of a Board of Directors"], ["", "**INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR**", null], ["**63.**", "Uganda Institute of Communication and Information Technology", "\uf0b7 Budget shortfall of UGX.1,187,119,185  \uf0b7 Unspent balance of UGX.516,347,166  \uf0b7 Unclear governance structure and legal status of the Institute"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "191", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Staffing \u2013 44 filled out of 107  \uf0b7 Irregular Recruitment of Contract Staff  \uf0b7 Direct Procurement worth UGX.29,406,600", null], ["**64.**", "Uganda Posts Limited", "\uf0b7 Budget shortfall of UGX.2,852,589,691  \uf0b7 Purchase of power backup UGX.263,450,880 not budgeted for  \uf0b7 Outstanding Trade and other Payables - UGX.13,341,472,070  \uf0b7 Unpaid up Share Capital UGX.5,512,825,000 for 220,513 shares  \uf0b7 Overdue Receivables - UGX.7,855,540,320  \uf0b7 Outstanding Levy on Gross Annual Revenue of UGX.631,517,772  \uf0b7 Nugatory Expenditure (fines, court awards and legal fees) of UGX.330, 537,700  \uf0b7 Expired Contracts for Members of the UPL Board  \uf0b7 Lack of Land Titles for UPL Land - Plot 40 Margarita Road, Kasese; Plot 18-20 Gogonyo Road, Pallisa; Plot 76 Mawokota Block 92, Mpigi; Plot 6-10 Birch Avenue, Masaka; Plot 2-6 Mutekanga Road, Kamuli; Plot 1-11 Nsambya Road, Kampala  \uf0b7 High Rate of Staff Turnover \u2013 21 staff left org but were not replaced  \uf0b7 Outstanding Tax Payments - UGX.4,317,502,160 (PAYE - UGX.1,035,638,150, VAT - UGX.3,281,864,010)  \uf0b7 Non Alignment of Strategic Plan to the National Development Plan"], ["**65.**", "NITA - U", "\uf0b7 Funding gap of UGX.30,542,595,353  \uf0b7 Impact of planned transfer of national backbone infrastructure to UTL (in Administration)  \uf0b7 Unutilized Bulk Internet Bandwidth  \uf0b7 Redundant Network investment  \uf0b7 Staffing Gap \u2013 66 filled out of 157  \uf0b7 Board not fully constituted"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "192", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**66.**", "Uganda Communications Commission (UCC)", "\uf0b7 Budget Shortfall - UGX.9,625,228,029  \uf0b7 Delayed implementation of activities worth UGX.4,776,155,324  \uf0b7 Overdue Trade Receivables - UGX.26,170,253,357  \uf0b7 Under remittance of Share of 2% GAR - UGX.1,107,029,960) \uf0b7 Unfair Disqualification of Bidder  \uf0b7 Weaknesses in Contract Management  \uf0b7 Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member"], ["**67.**", "Regional Communications Infrastructure Program (RCIP)", "\uf0b7 Funding gap of UGX.11,665,932,201  \uf0b7 Unspent balance - USD.9,270,344.82  \uf0b7 Inadequacy in staffing - No Project Accountant"], ["**68.**", "Rural Communications Development Fund (RCDF)", "\uf0b7 Unspent balance - UGX.10,987,226,459  \uf0b7 Delays implementation of planned activities worth UGX.9,872,672,792  \uf0b7 Unexplained share of the retained balance of Gross Annual Revenue - UGX.25,404,934,506"], ["", "**JUSTICE LAW AND ORDER SECTOR (JLOS)**", null], ["**69.**", "Uganda Registration Services Bureau - Operations", "\uf0b7 Unspent Balances UGX. 835,642,612  \uf0b7 Domestic Arrears UGX. 1,941,423,697  \uf0b7 Irregular payments to Telecommunication Companies UGX.59,071,109  \uf0b7 Staffing gaps 55%"], ["**70.**", "Uganda Registration Services Bureau - Liquidation", "\uf0b7 Low funds absorption UGX. 942,295,910  \uf0b7 Failure to implement activities  \uf0b7 Delayed recovery of Receivables UGX. 6,252,764,629 \uf0b7 Unauthorized Expenditure on Garnishee Absolute UGX. 1,539,042,978"], ["**71.**", "Uganda Human Rights Commission", "\uf0b7 Budget shortfall of UGX. 213,068,051  \uf0b7 Unimplemented Activities  \uf0b7 Domestic Arrears UGX. 3,910,443,177  \uf0b7 Inadequate management of land assets  \uf0b7 3 plots at Buganda road comprise of old dilapidated buildings"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "193", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Land in Gulu and Masaka remained un-developed  \uf0b7 Irregular payments to Telecommunications Companies for providing telephone services and airtime auto load UGX. 77,541,448  \uf0b7 Delayed Appointment of the Commissioners and accumulation of case backlog.  \uf0b7 Irregular payment of monthly allowances to Staff 3.7Bn", null], ["**72.**", "Uganda Law Reform Commission", "\uf0b7 Unimplemented Activities  \uf0b7 Domestic Arrears UGX. 9,581,933 \uf0b7 Staffing Gaps 22%"], ["**73.**", "Judicial Service Commission", "\uf0b7 Unimplemented Activities  \uf0b7 Over paid Monthly pensions UGX. 30,874,922  \uf0b7 Low funds absorption/ Unspent Balances UGX. 959,018,284 \uf0b7 Case Backlog within the Complaints Management System"], ["**74.**", "National Identification and Registration Authority (NIRA)", "\uf0b7 Mischarges of Expenditure \u2013 UGX.1,559,088,886  \uf0b7 Under collection of Non-Tax Revenue - shortfall of UGX.102,138,311,000  \uf0b7 Accumulation of contingent liabilities - UGX 1.2 billion  \uf0b7 Lack of a fully constituted Board  \uf0b7 Staffing Gaps 206 out of 864 positions filled  \uf0b7 Absence of approved ICT Continuity plan, Disaster Recovery Plan and Absence of a Disaster Recovery Site"], ["**75.**", "Amnesty Commission", "\uf0b7 Budget shortfall of UGX.167,200,000 (6%). \uf0b7 Partial implementation of planned activities. \uf0b7 Staffing Gaps - 37 vacant positions (49.4%)."], ["", "**LEGISLATURE SECTOR**", null], ["**76.**", "Parliamentary Commission", "\uf0b7 Budget shortfall of UGX. 4,519,137,627 (representing 1% of the approved budget)  \uf0b7 Lack of policy guidelines for the motor vehicle scheme for members of parliament  \uf0b7 Mischarge of expenditure-UGX.2,348,890,690(representing 0.5% of total expenditure)  \uf0b7 Absence of land titles for the Commission for 3 plots (16-18 on Parliament Avenue)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "194", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Absence of offsite backup system for Parliament Hansard Audio and Video recordings  \uf0b7 Payment to Uganda Police Operations - UGX.2,259,135,000 meant for maintenance of machinery and equipment but used for maintenance and servicing of security equipment at Parliament", null], ["", "**PUBLIC SECTOR MANAGEMENT SECTOR**", null], ["**77.**", "Local Government Finance Commission", "\uf0b7 Some activities were not implemented despite receiving 100% of budgeted finds  \uf0b7 Inadequate storage facilities  \uf0b7 Advance payment of contract gratuity-UGX. 98,340,191  \uf0b7 Support to LGs to establish Local revenue databases- only 89 Votes of the 168 votes (Districts and Urban Councils) have established local revenue databases thus representing 52% coverage.  \uf0b7 Inactive disposal plan  \uf0b7 Change of special conditions of the bid document in the contract agreement"], ["**78.**", "National Planning Authority", "\uf0b7 Some activities were not implemented despite receiving 100% of budgeted finds  \uf0b7 Inadequate controls surrounding management of domestic arrears-arrears incurred outside the approved estimates appropriated by Parliament(UGX. 812,874,533)  \uf0b7 Delay in undertaking the Midterm review of NDP II  \uf0b7 Delayed issuance of planning circular for NDP-III  \uf0b7 Delayed Submission/non-preparation of Sector development Plans  \uf0b7 Lack of clear Service Delivery Standards for various sectors \uf0b7 Sensitization of MDAs and LGs on the Certificate of compliance (CoC)-Lack of feedback and follow up mechanism  \uf0b7 Lack of guidelines to support the implementation of NPA regulations  \uf0b7 Lack of key risk management parameters to enable effective evaluation of budget compliance in MDAs/LGs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "195", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Board not fully constituted", null], ["**79.**", "Kampala Capital City Authority", "\uf0b7 Budget shortfall of UGX.44,237,573,141 (approximately15%).  \uf0b7 Non-implementation of planned activities  \uf0b7 Accumulation of Domestic arrears to UGX.43,880,243,429 as at 30th June 2018.  \uf0b7 Non-remittance of PAYE of UGX.20,745,588,266 and VAT of UGX.676,696,602  \uf0b7 Outstanding trade and other receivables amounting to UGX. UGX.44,095,770,425  \uf0b7 Legal costs paid - UGX19,445,101,578 and UGX.5,032,868,969 provision for legal costs for the period under review  \uf0b7 UGX.433.8 million receivable from Multiplex as at 30th June 2018 and non-compliance of the contractor to contract terms  \uf0b7 Nugatory expenditure in the form of Interest on Delayed Payments-UGX. 714,318,282  \uf0b7 Unapproved Human Resource Manual  \uf0b7 Staffing gaps (out of 1464 positions required, only 1128 positions are filled resulting into a shortfall of 336 positions (representing 23%).  \uf0b7 Certificate of compliance (CoC) by NPA \u2013 achievement of NDP II.  \uf0b7 Issues from Field inspections"], ["**80.**", "Kampala Feacal Sludge Management Project (31st December 2017)", "\uf0b7 Under absorption of funds - only US$.677,494 spent out of US$.1,043,548 available representing an absorption capacity of 43.7%.  \uf0b7 Inadequate Monitoring of waste management activities"], ["**81.**", "Kampala \u2013 Kigali Capital Cities Health Project (KCCHP) FK NORWAY (11 months period ended 31st August 2017)", "\uf0b7 Delays in the implementation of activities against the Logical framework."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "196", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**82.**", "Kampala Institutional And Infrastructure Development Project Phase 2 (KIIDP 2)", "\uf0b7 Under-absorption of available funds (only UGX.68,788,030,111 spent out of UGX.174,084,665,219 representing budget absorption of 45%.  \uf0b7 Non-implementation of planned activities  \uf0b7 Contingent liability due to delay in site handover- UGX,6,630,071,834  \uf0b7 Garnishee order on KIIDP2 Account - US$. 3,942,647.4  \uf0b7 Overall Performance as per the logical framework - delays in the implementation of a number of activities"], ["**83.**", "Public Service Commission", "\uf0b7 Non-implementation of planned activities  \uf0b7 Accumulation of domestic arrears amounting to UGX.245,367,756"], ["**84.**", "Parliamentary Pension Scheme", "\uf0b7 Expired trustee\u2019s licenses  \uf0b7 Failure by fund managers to provide complete and consolidated reports"], ["**85.**", "New Vision Printing And Publishing Company Limited", "\uf0b7 Receivables worth UGX.16.3 bn  \uf0b7 Manual computation of commissions."], ["**86.**", "Uganda Printing and Publishing Corporation", "\uf0b7 Long Outstanding trade debtors UGX.2,199,595,369 \uf0b7 Trade and other payables UGX.5,684,420,860  \uf0b7 Failure to fulfil the objectives of the corporation  \uf0b7 Failure to prepare management reports"], ["", "**SECURITY SECTOR**", null], ["**87.**", "NEC Head Quarter", "\uf0b7 Unspent Balance UGX.1,543,295,040  \uf0b7 Over- due Creditors - UGX.65,292,458  \uf0b7 Long outstanding Debtors UGX.260,379,800 \uf0b7 Stale Investments - UGX.2,710,326,736  \uf0b7 Undeveloped Plot in Namanve Industrial Park \uf0b7 Absence of an Audit Committee"], ["**88.**", "NEC Farm Katonga", "\uf0b7 Budget shortfall of UGX.12,241,202,295  \uf0b7 Outstanding trade creditors UGX.1.908,000  \uf0b7 Failure to realise project objectives and loss of funds UGX.1,409,450,000  \uf0b7 Un-surveyed Land/untitled land blocks 274,378 and 386 \uf0b7 Un installed weighing scale"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "197", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**89.**", "NEC Tractor Project", "\uf0b7 Budget short fall of UGX.1,491,639,506  \uf0b7 Outstanding Trade Debtors UGX.1,155,499,320  \uf0b7 Unprofitable business operations - loss of UGX.60,721,203 \uf0b7 Nugatory Expenditure UGX.21,761,163"], ["**90.**", "NEC Tractor Hire", "\uf0b7 Unimplemented Activities  \uf0b7 Failure to achieve the intended project objectives"], ["**91.**", "NEC Works", "\uf0b7 Budget shortfall of UGX.2,635,612,812 \uf0b7 Unimplemented Activities  \uf0b7 Un-utilised equipment"], ["**92.**", "NEC UZIMA", "\uf0b7 Budget shortfall of UGX.2,779,585,000  \uf0b7 Unimplemented Activities  \uf0b7 Unprofitable trading -loss of UGX.385,744,000 \uf0b7 Incomplete water production records"], ["**93.**", "NEC Luwero industries", "\uf0b7 Unimplemented Activities  \uf0b7 Outstanding Trade Debtors UGX.410,966,171  \uf0b7 Failure to dispose-off old assets  \uf0b7 Appointment of employees without Terms of service  \uf0b7 Irregular secondment of UPDF Personnel  \uf0b7 Irregular Medical Insurance Scheme \u2013 UGX.77,792,185"], ["**94.**", "Uganda Veterans Assistance Board", "\uf0b7 Duplication of activities  \uf0b7 Repair of Personal vehicles using UVAB Funds  \uf0b7 Failure to implement the mandate of Uganda Veterans Assistance Board"], ["**95.**", "Uganda Air Cargo", "\uf0b7 Long outstanding trade creditors worth UGX.13,512,333,853 \uf0b7 Salaries payable amounting to UGX.3,509,535,137  \uf0b7 Increased in Trade debtors from UGX.12,140,152,344 as at 30th June 2017 to UGX.16,524,194,436 as at 30th June 2018 \uf0b7 Lack of Capital for Capitalisation  \uf0b7 Grounded C130 Aircraft"], ["", "**AGRICULTURE SECTOR**", null], ["**96.**", "Uganda Coffee Development Authority", "\uf0b7 Unspent balances of UGX.1.6 billion  \uf0b7 Unimplemented budget activities  \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.106,099,093,573"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "198", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to budget for domestic arrears  \uf0b7 Low survival rates of the seedlings planted  \uf0b7 Inadequate coffee extension workers  \uf0b7 Distribution of seedlings not based on demand  \uf0b7 Lack of a farmers\u2019 register  \uf0b7 Unfunded priorities  \uf0b7 Non-compliance with the revenue collection process for NTR", null], ["**97.**", "National Agricultural Research Organization - NARO", "\uf0b7 Budget shortfall of UGX.2,038,103,779  \uf0b7 Unimplemented budget activities  \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.630,364,872  \uf0b7 Failure to budget for domestic arrears  \uf0b7 Lack of land titles leading to encroachment  \uf0b7 Lack of a researchers register  \uf0b7 Non-compliance with the Non tax Revenue collection process  \uf0b7 Failure to operationalize the Agricultural Research Trust fund  \uf0b7 Failure to obtain Intellectual Property Rights (IPR)  \uf0b7 Staffing Gaps 881 out of 994 positions filled"], ["**98.**", "Agricultural Technology And Agribusiness Advisory Services Project \u2013 NARO Component", "\uf0b7 Non-implementation of some of the planned activities.  \uf0b7 Competitive Grant Scheme (CGS) Funds  \uf0d8 Failure to achieve CGS Project objectives  \uf0d8 Inadequate financial reporting of CGS projects  \uf0b7 Non-execution of performance security and undated Contracts  \uf0b7 Delayed completion of Milking Parlor at Nakyesasa  \uf0b7 Kiige Satellite station-Incomplete Renovation of two (2) staff houses"], ["**99.**", "National Animal Genetics Centre and Data Bank", "\uf0b7 Budget shortfall of UGX.2,910,000,000  \uf0b7 Unimplemented budget activities  \uf0b7 Non-compliance with commitment control procedures- UGX.149,453,000  \uf0b7 Unbudgeted for domestic arrears- UGX.302,491,433  \uf0b7 Encroachment of ranch Land"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "199", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Loss of Livestock, imported eggs and parent stock  \uf0b7 Incomplete construction works in Mazuri Ranch, Njeru Stock Farm, Lusenke Ranch and Nshaara Ranch  \uf0b7 Ineligible occupants in staff houses  \uf0b7 Un-habitable houses due to fire and lack of roofs  \uf0b7 Irregularities in Prior year force account works  \uf0b7 Non-compliance with the Non Tax Revenue collection process  \uf0b7 Utilisation of revenue at source UGX.68,243,150  \uf0b7 Staffing gaps 142 out 313 positions filled", null], ["**100.**", "Cotton Development Organization", "\uf0b7 Unspent balances of UGX.0.069 billion \uf0b7 Domestic Arrears UGX.317,468,006  \uf0b7 Over stocking of Cotton Lint"], ["**101.**", "Dairy Development Authority", "\uf0b7 Unspent balances of UGX.98,282,172  \uf0b7 Unimplemented Activities  \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.252,173,569  \uf0b7 Failure to budget for domestic arrears  \uf0b7 Failure to collect Revenue - UGX. 366,052,835  \uf0b7 Untitled land  \uf0b7 Non-Operational milk processing factory  \uf0b7 Encroachment of school land  \uf0b7 Expiry of Performance Security  \uf0b7 Failure to collect cess  \uf0b7 Staffing Gaps 65 out of 140 positions filled"], ["**102.**", "National Agricultural Advisory Services-NAADS", "\uf0b7 Unspent balances of UGX.807,208,268 (0.3%)  \uf0b7 Non-implementation of some of the planned activities  \uf0b7 Increase in domestic arrears from UGX.52,024,371,979 in the year 2016/2017 to UGX.57,631,295,228 in the current year.  \uf0b7 Payment of un-budgeted prior year arrears amounting to UGX.48,634,712,458  \uf0b7 Payment for tea lead agency fees for Kabale and Kisoro districts"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "200 \n\uf0d8 Flawed MOU with regard to measurement of deliverables:  \n\uf0d8 Rationale for the 30% Lead agency fee on distributed tea:  \n\uf0d8 Partial consent settlement without Guarantee;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}]], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Mischarge of Expenditure totalling to UGX.1,009,498,818\n- Nugatory Expenditure \u2013 UGX 93,159,046\n- Pending cases whose value was in excess of UGX.18 billion pending resolution by court\n- Operation Wealth Creation vehicle status review\n- Basis for computation of transport costs to the tune of UGX.1,978,744,208\n- Sugarcane Production in Northern Uganda  \n\uf0d8 Cane seed procurement-UGX.4,518,260,220  \n\uf0a7 Non consideration of the evaluation methodology and criteria  \n\uf0a7 Delayed delivery and Liquidated damages charges  \n\uf0a7  \nExpiry of the Advance payment guarantee \uf0d8 Bush Clearing, Land preparation, Planting cane, weed management, manual and mechanical weeding, seed cane harvesting and loading-UGX.15,526,487,530  \n\uf0a7  \nIrregular Advance payment security in form of Log books- UGX.4,657,946,259  \n\uf0a7 Contract price adjustment:\n- NAADS\u2019 restructuring and Legal Mandate  \n\uf0d8 Irregular restructuring:-  \n\uf0d8 Uncertainty on ownership of Assets:- \uf0d8 Liability against OWC:-\n- NAADS\u2019 assets held by districts\n- Failure to execute performance security worth UGX.23,325,873,958\n- Recruitment of Civilians under Operation Wealth Creation \uf0d8 Unclear Authority for the recruitment of civilians  \n\uf0d8 Non deduction of PAYE from OWC civilian staff", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "201", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**TRADE SECTOR**", null], ["**103.**", "Uganda Development Corporation", "\uf0b7 Uncertainty of viability in investments of;  \uf0b7 Lake Victoria Glass Works Limited UGX.215,219,000,  \uf0b7 Atiak Sugar Factory-Horyal Investments Holding Company Ltd (HIHC) UGX.19,811,808,120  \uf0b7 Non transfer of shares to Ministry of Science, Technology and Innovations by UDC  \uf0b7 Luwero Fruit factory Land not titled and valued  \uf0b7 Limited progress on the development of the fruit factory  \uf0b7 Delayed commencement of the fruit processing Plant  \uf0b7 Investment of funds in Isingiro Fruit Factory without a memorandum of understanding  \uf0b7 Failure to takeover Embassy House  \uf0b7 Failure to take over Government interest in Munyonyo Commonwealth Resort Limited  \uf0b7 Delays in transferring the supervision role of Phenix Logistics (Uganda) Limited to UDC"], ["**104.**", "Uganda National Bureau of Standards", "\uf0b7 Budget shortfall of UGX.1,487,803,407 (7%).  \uf0b7 Non-implementation of planned activities  \uf0b7 Staffing Gaps - 334 posts vacant representing a 46% vacancy level  \uf0b7 Failure to implement entity mandate"], ["", "**TOURISM SECTOR**", null], ["**105.**", "Uganda Hotel and Tourism Training Institute", "\uf0b7 Inadequate controls surrounding domestic arrears- UGX.375,262,369  \uf0b7 Long outstanding receivables-UGX.124,268,897  \uf0b7 Subvention funding shortfalls-UGX.150,000,000  \uf0b7 Lack of a capital budget  \uf0b7 Lack of approved strategic plan  \uf0b7 Officers in acting capacities beyond the recommended period  \uf0b7 Failure to collect training levy  \uf0b7 Lack of information Technology Policy  \uf0b7 Unsatisfactory attainment of the objectives of the Institute\u2019s establishment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "202", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of regulations to operationalize the HTTI Act, 2015", null], ["**106.**", "Uganda Tourism Board", "\uf0b7 Unspent balances of UGX.8,588,336,986  \uf0b7 Non-implementation of planned activities  \uf0b7 Mischarge of Expenditure - UGX.539,557,555  \uf0b7 Un-supported travel abroad \u2013UGX. 310,833,763  \uf0b7 Lack of policy on selection of entities or programs to support \uf0b7 Lack of Organogram  \uf0b7 Lack of Records management Policy  \uf0b7 Inadequate Store  \uf0b7 Inadequate Licensing regulations"], ["**107.**", "Uganda Wildlife Conservation & Education Center (UWEC)", "\uf0b7 Stalled Construction of the Floating Restaurant (Pier) \uf0b7 Inadequate Maintenance of Accommodation Facilities \uf0b7 Staffing Gaps 39 out of 59 positions filled"], ["**108.**", "Nile Hotel International", "\uf0b7 Non-implementation of planned activities  \uf0b7 Lack of Investment guidelines  \uf0b7 Lack of mechanism to follow-up revenue collected by the Concessioner  \uf0b7 Delayed takeover of Nile Hotel by UDC  \uf0b7 Un authorized procurement of a computerized Financial Management Information Systems  \uf0b7 Board of Directors Overriding Management Responsibility \uf0b7 Continuous stay of Board of Directors"], ["**109.**", "Uganda Wildlife research and training institute", "\uf0b7 Revenue Shortfall-UGX.363,085,041  \uf0b7 Lack of a capital budget  \uf0b7 Lack of direct out let for the institute students  \uf0b7 Governance (Academic and Research Board (ARB), no member from the academic Board and failure to meet gender balance requirements)  \uf0b7 Lack of regulations to operationalize the UWRTI Act, 2016 \uf0b7 Failure to Undertake research"], ["**110.**", "Uganda Wildlife Authority", "\uf0b7 Non-implementation of planned activities despite 159% revenue performance.  \uf0b7 Un-accounted for funds - UGX.313,909,855  \uf0b7 Non Remittance of Revenue to the District Local Authorities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "203", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Advances to Individual Personal Accounts-UGX.675,081,912. \uf0b7 Lack of Certificates of compliance", null], ["", "**HEALTH SECTOR**", ""], ["**111.**", "Uganda Aids Commission", "\uf0b7 Unspent balances \u2013 UGX.116,990,840  \uf0b7 Long outstanding domestic arrears \u2013 UGX.98,881,576  \uf0b7 Uncollected revenue arrears \u2013 UGX.74,600,000  \uf0b7 Failure to formulate Regulations  \uf0b7 Award of Contract in Foreign currency \u2013 USD 16,525.66 \uf0b7 Direct Procurements \u2013 UGX.36,978,521"], ["**112.**", "Uganda Heart Institute", "\uf0b7 Budget shortfall - UGX.346,379,949  \uf0b7 Unspent balances - UGX.1,011,533,283  \uf0b7 Contracts above estimated prices - UGX.694,476,276"], ["**113.**", "National Drugs Authority", "\uf0b7 Shortfall in Revenue \u2013 UGX.2,362,404,483  \uf0b7 Planned activities not implemented - UGX 25,996,713,000  \uf0b7 Failure to revalue Non-current assets  \uf0b7 Long Outstanding receivables - UGX.22,338,224,283  \uf0b7 Non-delivery of items paid for during installation of Microbiology Laboratory - USD 42,691  \uf0b7 Inadequate staffing at regional offices  \uf0b7 Inadequate inspection by NDA Inspectors  \uf0b7 30 Pharmacies and drug shops out of 89 operating without a valid certificate of suitability of premises and valid operating license  \uf0b7 Non-separation of expired drugs from unexpired ones noted in 31 out of 89 drug shops and pharmacies  \uf0b7 Contracts awarded above budgeted provision \u2013 UGX.82,222,500  \uf0b7 Board not fully constituted"], ["**114.**", "National Medical Stores (NMS)", "\uf0b7 Unsupported CDC project (receivable) - UGX 8,091,650,000 \uf0b7 Failure to provide for position of Deputy General Manager \uf0b7 Delay in execution of signed contracts - UGX 185,670,619"], ["**115.**", "Uganda Virus Research Institute", "\uf0b7 Planned activities worth UGX.431,654,959 not implemented \uf0b7 Staff on extended probation periods  \uf0b7 Non-replacement of the asbestos sheets"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "204", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Non-submission of final completion certificate for the contract for replacement of asbestos sheets - UGX.137,155,200", null], ["**116.**", "Uganda Cancer Institute", "\uf0b7 Unspent balances UGX.1,421,808,924  \uf0b7 Under-staffing - 294 approved positions, only 209 posts were filled, leaving 85 (29%) vacancies vacant."], ["**117.**", "Joint Clinical Research Centre", "\uf0b7 Long outstanding Receivables (UGX 4,689,310,000) \uf0b7 Outstanding PAYE arrears of UGX 1,933,190,000  \uf0b7 Absence of an Evaluation Committee  \uf0b7 Irregular use of direct procurements"], ["**118.**", "Health Service Commission", "\uf0b7 Unspent balances of UGX.270,768,815  \uf0b7 Payables totaling UGX.82,918,252  \uf0b7 Advertised positions that did not attract candidates \uf0b7 Staffing gaps  \uf0b7 Lack of standing orders for the health service  \uf0b7 Use of Non- Prequalified Firms"], ["**119.**", "Uganda Medical and Dental Practitioner's council", "\uf0b7 Inconsistencies in the Calculation of Depreciation  \uf0b7 Outdated procedures in the Financial Procedures Manual \uf0b7 Staffing Gaps  \uf0b7 Non-deduction of Withholding Tax (UGX 2,430,540)"], ["**120.**", "Uganda Allied Health Profession Council", "\uf0b7 Revenue shortfalls (UGX.550,112,006)  \uf0b7 Unauthorized expenditure (UGX. 444,836,577)  \uf0b7 Inconsistencies in depreciation rates  \uf0b7 Uncompleted works for remodeling and renovation of Allied Health Professionals Council house  \uf0b7 Staffing gaps  \uf0b7 Failure to gazette recognized training institutions and licensed allied health units"], ["", "**WORKS SECTOR**", ""], ["**121.**", "Uganda Road Fund", "\uf0b7 Undisclosed non-produced assets worth UGX.1,510,000,000 \uf0b7 Mischarge of expenditure \u2013 UGX.418,598,288  \uf0b7 Reporting Inconsistencies  \uf0b7 Governance Issues  \uf0d8 Unsigned board minutes"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "205", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0d8 Non consideration of internal audit reports by the board  \uf0b7 Unrecovered PAYE amounting to UGX.55,602,000  \uf0b7 Emergency road funds  \uf0d8 Unverified emergency sites  \uf0d8 Inadequate emergency intervention fund  \uf0b7 Failure to apply the allocation formula for road maintenance funds", null], ["**122.**", "Civil Aviation Authority (for the year ended 30th June 2016)", "\uf0b7 Entebbe International Airport -Expansion Project Management  \uf0d8 Inconsistencies in the operationalization of the requirements of the agreements signed  \uf0d8 Absence of evidence of involvement of an independent consultant and verification report during the year ended 30 June 2016  \uf0d8 Need for a technical and final audit of the project  \uf0b7 Management of Trade and Other Payables and Supplier Relationships  \uf0b7 Recovery of Receivables from Government Entities  \uf0d8 Nakasongola Project Funding-Ugx 23 Billion  \uf0d8 Non-existence of recovery plan for Government debts \uf0b7 Compliance with safety regulations requirements - ICAO Safety Report  \uf0b7 Corporate Governance (failure to assess likelihood of fraud or its consequences, absence of whistle blowing policy and no fraud Tracker)"], ["**123.**", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "\uf0b7 Financial statements May not be suitable for another purpose.  \uf0b7 Maintenance of one bank account denominated in United States Dollars with Bank of Uganda."], ["**124.**", "Busega \u2013 Mpigi Road Project", "\uf0b7 Funds Utilization  \uf0d8 Diversion of Project funds \u2013 UGX.36,431,557,233 \uf0b7 Low disbursement of project funds  \uf0b7 Delayed procurement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "206 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}]], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "125. Road Sector Support Project 4 \uf0b7 Compensation to the Project Affected Persons (PAPs) (RSSP4)  \n\uf0d8 Delayed payment to Project Affected Persons (PAPs) \uf0d8 Land Acquisition ( Transfer/ sub-division of land)  \n\uf0d8 Delayed civil works  \n\uf0d8 Lack of evidence on approval of reviewed designs Inter \u2013 Project Re-allocations-UGX. 10,397,460,757 Noncompliance with contractual and statutory requirements (Insurance, Health and safety, NSSF, Laboratory equipment,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "- Inter \u2013 Project Re-allocations-UGX. 10,397,460,757\n- Noncompliance with contractual and statutory requirements (Insurance, Health and safety, NSSF, Laboratory equipment,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "3.2 Qualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "and contractor mobilization)", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**EDUCATION SECTOR**", null, ""], ["**1.**", "Mandela National Stadium Limited - Namboole", "\uf0b7 Irregular Disclosure of Going Concern", "\uf0b7 Accumulation of Payables to UGX. 4,152,001,314 as at 30th June 2018. \uf0b7 Accumulation of Receivables to UGX.1,772,813,135 as at 30th June 2018.  \uf0b7 Revenue shortfall of UGX 694,000,000 (15%)  \uf0b7 Irregularities in outsourcing of Mandela Sports Hotel  \uf0b7 Increased Encroachment on Stadium Land."], ["", "**ENERGY SECTOR**", null, ""], ["**2.**", "Uganda Electricity Distribution Company Ltd (UEDCL) \u2013 6 month period ended 30th June 2017", "\uf0b7 Inappropriate assumptions on the useful life of utility assets", "\uf0b7 Failure to allot shares for converted loan equity worth UGX.249,968,844,000  \uf0b7 Outstanding amount from Umeme Ltd amounting UGX.65 billion"]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "207", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Un-recognised revenue from the assets leased to UMEME Ltd by UEDCL  \uf0b7 Long outstanding receivables amounting UGX.68 bn from government.", null, null], ["", "**ACCOUNTABILITY SECTOR**", null, ""], ["**3.**", "Uganda Investment Authority (UIA)", "\uf0b7 Misleading Statements of Appropriation", "\uf0b7 Budget shortfall of UGX.231,440,372 \uf0b7 Un-implement planned activities worth UGX.2,240,725,000  \uf0b7 Unauthorized excess expenditure above appropriated amount of UGX.3,821,846,055  \uf0b7 Outstanding payables of UGX.2,326,247,505  \uf0b7 Diversion of UGX.1,000,000,000 Meant for a Feasibility Study and Project Report for Kampala Industrial and Business Park, Namanve  \uf0b7 Failure to Revise the Service Charge from 0.5% and Ground Rent for Leased Land  \uf0b7 Cancelled Procurements worth UGX.2,417,186,147  \uf0b7 Unplanned Procurements - UGX.412,125,972  \uf0b7 Ineligible Revision of Contract Price by more than 15% -UGX.82,826,140 \uf0b7 Irregular Contract Amendment for Additional Quantities  \uf0b7 Missing personal files for Executive Assistant to the Executive Director, Personal Assistant and Office Assistant"], ["", "**SCIENCE SECTOR**", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "208", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**4.**", "Uganda National Council of Science and Technology", "\uf0b7 Unaccounted for Funds - UGX.179,858,250", "\uf0b7 Budget shortfall of UGX.6,134,974,000  \uf0b7 Lack of operational guidelines for the Innovation Fund Management  \uf0b7 Inspections of Projects  \uf0b7 Lack of a fully constituted Governing Council"], ["", "**INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR**", null, null], ["**5.**", "Uganda Broadcasting Corporation (UBC)", "\uf0b7 Payment for non- disclosed payables - UGX.494,913,134  \uf0b7 Unsupported Trade Payables - UGX.3,606,663,131 \uf0b7 Unaccounted for Funds UGX 163,252,000", "\uf0b7 Revenue shortfall of UGX.23.740bn\u2013 received UGX.12.540bn out of the budget of UGX.36.280bn  \uf0b7 Other Payables - UGX.46,332,244,709 \uf0b7 Trade and other receivables - increased by 92% from UGX.13bn in the financial year 2016/17 to UGX.25bn in the FY 2017/2018.  \uf0b7 Management of Bank Accounts  \uf0b7 Remuneration of the Revamp Committee members  \uf0b7 Review of the Revamp Committee outputs  \uf0b7 Inconsistency in the tenure of Managing Director  \uf0b7 Review of performance of the Board of Directors  \uf0b7 Review of Internal Audit performance \uf0b7 Irregular recruitment of staff/Head Hunting  \uf0b7 Procurement of Production Cameras and Accessories \u2013 UGX.236,921,112  \uf0b7 Irregular inclusion of a signatory on a Bank Account"], ["", "**JLOS**", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "209", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**6.**", "Law Development Centre", "\uf0b7 Mischarge of Expenditure UGX. 143,520,000", "\uf0b7 Budget Shortfall UGX. 1,092,987,150 \uf0b7 Failure to implement activities  \uf0b7 Domestic Arrears UGX. 1,295,479,419 \uf0b7 Non-deduction of PAYE Tax and NSSF Standard contribution on gratuity payment of UGX. 905,280,000  \uf0b7 Delayed acquisition of Land titles at Kibuga, Makerere, Kagugube, Kibuga Kyadondo West Buganda, Bukoto, Sabaadu and Kyadondo Mengo"], ["", "**TRADE SECTOR**", null, ""], ["**7.**", "Uganda Export Promotion Board", "\uf0b7 Mischarges of Expenditure- UGX.33,338,574 \uf0b7 Un-accounted for funds- UGX.50,660,500", "\uf0b7 Budget shortfall of UGX.440,174,957 (14%).  \uf0b7 Non-implementation of planned activities  \uf0b7 Lack of Certificate of compliance to National Development Plans (NDPs) \uf0b7 Non Deduction of PAYE from staff - UGX.28,515,000"], ["", "**WORKS SECTOR**", null, ""], ["**8.**", "Uganda National Roads Authority", "\uf0b7 Mischarge of expenditure - UGX.314,601,320,733", "\uf0b7 Accumulation of domestic arrears to UGX.224,723,792,116 as at 30th June 2018 from UGX.288,712,880,023 last year.  \uf0b7 Payment of unbudgeted domestic arrears amounting to UGX.257,342,732,289  \uf0b7 Nugatory expenditure amounting to UGX.15,509,054,863 in interest on delayed payments.  \uf0b7 Budget Shortfall of UGX.1,327,579,924,254.  \uf0b7 Unspent balance of UGX.153,101,449,686.  \uf0b7 Failure to deliver planned outputs."]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "210", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Implementation of Road maintenance projects;  \uf0d8 Absence of detailed road condition assessment  \uf0d8 Delayed advance payment  \uf0d8 Expired and Invalid performance guarantees  \uf0d8 Delayed payment of interim payment certificates  \uf0d8 Delayed project works against schedule.  \uf0d8 Overpayment \u2013 UGX.1,602,149,696  \uf0b7 Long outstanding receivables \u2013 UGX.414,712,475,445  \uf0b7 Potential loss of funds due to Contingent Liabilities amounting to UGX.430,013,722,276.  \uf0b7 Delayed return of residual titles to PAPs  \uf0b7 Un-utilized Road Maintenance project funds \u2013 UGX.2,907,291,011", null, null], ["**9.**", "Uganda Railway Corporation", "\uf0b7 Overstatement of revaluation gains on PPE \u2013 UGX.169,750,536,720", "\uf0b7 Unspent balance of UGX.15,185,202,331  \uf0b7 Doubtful receivables not provided for \u2013 UGX.11,389,270,000  \uf0b7 Increase in trade and other receivables from UGX.15,870,630,000 to UGX.17,276,742,000  \uf0b7 Increase in trade and other payables by 27% from UGX.4,956,919,000 to UGX.6,287,874,000  \uf0b7 Absence of a joint verification report on termination of the concession"]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "211 \n", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}]], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Failure to amend the accounting manual following abolition of pre- audit function\n- Untitled land of over 362 square meters at Nalukolongo leading to", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.1 Other Audits", "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "encroachment of some of the plots", "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**EDUCATION SECTOR**", null], ["**1.**", "Nakivubo war memorial Stadium", "\uf0b7 Audit not done as No Financial Statements were produced"], ["", "**LANDS SECTOR**", null], ["**2.**", "National Housing & Construction Company Limited", "\uf0b7 Un-completed Audit"], ["", "**ENERGY SECTOR**", null], ["**3.**", "Uganda Electricity Distribution Company Ltd (UEDCL) \u2013 2017/18", "\uf0b7 Un-completed Audit"], ["", "**WORKS SECTOR**", ""], ["**4.**", "Road Sector Support Project 5 (RSSP5) Bumbobi- Lwakhaka and Rukungiri-Kihihi-Ishasha/Kanungu road works project", "\uf0b7 Audit in-progress"], ["**5.**", "Albertine region sustainable development project (ARSDP)", "\uf0b7 Audit in-progress"], ["", "**ACCOUNTABILITY SECTOR**", ""], ["**6.**", "Uganda Livestock Industries", "\uf0b7 Audit not done"], ["**7.**", "Credit Reference Bureau", "\uf0b7 Audit not done"], ["**8.**", "Micro Finance Support Centre (MSCL)", "\uf0b7 Audit not done"], ["**9.**", "Custodian Board", "\uf0b7 Un-completed Audit"], ["", "**HEALTH SECTOR**", ""], ["Uganda Nurses and Midwives Council", "\uf0b7 Un-completed Audit", null]], "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "REMARK"], "type": "table"}}, {"content": "10. \n212 \n213", "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}]], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**SN.**", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], ["", "**GULU BRANCH**", "", ""], ["**1.**", "Amuru DLG", "\uf0b7 Mischarged expenditure \uf0b7 Unaccounted for funds", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program  \uf0b7 Non \u2013 compliance with the repayment schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU  \uf0b7 Inspection of performance of youth projects \uf0b7 Non \u2013 existence of Youth Interest Groups  \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Budget performance  \uf0b7 Status of implementation  \uf0b7 Summary of exceptions raised in the PPDA report  \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands  \uf0b7 Lack of land office and staffing  \uf0b7 Unlicensed activities on natural resources  \uf0b7 Management of capitation grants  \uf0b7 Disclosure of capitation grants in financial statements  \uf0b7 Basic medical equipment  \uf0b7 Status of basic medical equipment  \uf0b7 Lack of competent staff to handle medical equipment  \uf0b7 Non utilization of medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**2.**", "Apac DLG", "\uf0b7 Unsupported expenditure  transactions  \uf0b7 Unexplained adjustment", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Funding of the program  \uf0b7 Non \u2013 compliance with the repayment schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU  \uf0b7 Inspection of performance of youth projects  \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Budget performance  \uf0b7 Status of implementation  \uf0b7 Unsupported domestic arrears  \uf0b7 Unbudgeted for domestic arrears  \uf0b7 Loss of district motor cycles  \uf0b7 Outstanding electricity bill  \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forest reserves and wetlands  \uf0b7 Unlicensed/illegal activities on Natural Resources  \uf0b7 Physical Planning Committees  \uf0b7 Existence of Physical Planning Committee  \uf0b7 Capitation grant in Aninolal Primary school  \uf0b7 Disclosure of capitation grant funds in financial statements  \uf0b7 Status of basic medical equipment  \uf0b7 Inventory of Medical Equipment  \uf0b7 Condition of Medical Equipment"], ["**3.**", "Kitgum DLG", "\uf0b7 Unaccounted for funds", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the programme  \uf0b7 Non- compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU  \uf0b7 Inspection of performance of youth projects  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Budget performance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "215", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Status of implementation  \uf0b7 Pension and gratuity arrears  \uf0b7 Local revenue shortfall  \uf0b7 Unaccounted for SFG funds  \uf0b7 Diversion of funds to non- budgeted for projects  \uf0b7 Abandoned construction of motorized water solar system in Loborom HCIII Labongo Layamo sub counties  \uf0b7 Summary of exceptions raised in the PPDA report  \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands  \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Absence of a District Environmental Committee  \uf0b7 Management of road equipment  \uf0b7 Failure to Maintain Road Equipment Records \uf0b7 Status of basic medical equipment  \uf0b7 Absence of Basic Medical Equipment  \uf0b7 Poor condition of medical equipment  \uf0b7 Lack of qualified staff to Operate medical equipment in Health Units  \uf0b7 Physical planning committee  \uf0b7 Existence of Physical Planning Committee", null, null], ["**4.**", "Kole DLG \uf0b7", "Funds not accounted for", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance  \uf0b7 Status of implementation of URF  \uf0b7 Under collection of local revenue  \uf0b7 Summary of exceptions raised in the PPDA report  \uf0b7 Physical Planning Committee  \uf0b7 Existence of Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "216", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Natural Resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Condition of Medical Equipment", null, null], ["**5.**", "Lira DLG", "\uf0b7 Mischarged expenditure \uf0b7 Unaccounted for funds \uf0b7 Unreconciled payments on the Lira DLG General Account  \uf0b7 Unexplained payments \uf0b7 Unacknowledged remittances to Financial Institutions", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme  \uf0b7 Non-compliance with the repayment schedule \uf0b7 Failure to Transfer recovered funds to the recovery account in BOU  \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Budget Performance  \uf0b7 Status of Implementation  \uf0b7 Under collection of local revenue  \uf0b7 Unpaid salaries, pension and gratuity arrears \uf0b7 Understaffing  \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Management of Natural Resources  \uf0b7 Unlicensed activities on natural resources \uf0b7 Management of solid waste at Aler Farm \uf0b7 Physical Planning Committee  \uf0b7 Existence of Physical Planning Committee \uf0b7 Status of Basic Medical Equipment  \uf0b7 Condition of Medical Equipment"], ["**6.**", "Pader DLG \uf0b7 \uf0b7", "Un-disclosed Advances Unaccounted for Funds", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Program  \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Failure to transfer recovered funds to the recovery account in BOU  \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Budget Performance  \uf0b7 Status of implementation"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "217", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unpaid Pensions Arrears  \uf0b7 Under Collection of Local Revenue  \uf0b7 Non-disbursement of YLP Project Funds to Youth Interest Groups  \uf0b7 Summary of exceptions raised in the PPDA audit report  \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands  \uf0b7 Unlicensed /illegal activities on Natural resources  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Physical Planning Committee  \uf0b7 Existence of Physical Planning Committee \uf0b7 Performance of Physical Planning the Committee", null, null], ["", "**KAMPALA BRANCH**", "", ""], ["**7.**", "Mukono MC", "Misstatement of Financial Statement", "\uf0b7 Budget Performance under Uganda Road Fund \uf0b7 Under collection of Revenue - Property Tax  \uf0b7 Compliance Matters  \uf0b7 Lack of a landfill at the compositing facility  \uf0b7 Lack of Contract management plans and Implementation Reports  \uf0b7 Construction of a 10 bed Maternity ward at Goma HC III  \uf0b7 Lack of a contract Implementation plan and Supervision Reports"], ["", "**MASAKA BRANCH**", "", ""], ["", "", "", ""], ["**8.**", "Lyantonde DLG", "\uf0b7 Mischarged of expenditure", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "218", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Under Collection of Local Revenue  \uf0b7 Delayed disbursement of YLP funds 2017/18 \uf0b7 Unlicensed activities on Natural Resources  \uf0b7 Condition of Medical Equipment", null], ["", "**MBARARA BRANCH**", "", ""], ["**9.**", "Ishaka- Bushenyi MC", "\uf0b7 Missing Procurement Records", "\uf0b7 Incompletely constituted Urban Physica  \uf0b7 Planning Committee Incompletely constituted Urban Physical Planning Committee  \uf0b7 Condition of Medical Equipment in Health Centre IV  \uf0b7 Inadequate Equipment for Garbage Collection and Disposal"], ["", "**MOROTO BRANCH**", "", ""], ["**10.**", "Kotido DLG", "\uf0b7 Unsupported Pension Payments", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Release of Funds for the implementation of Duplicated Sub-Projects under NUSAF III  \uf0b7 Un-Spent Conditional Grant  \uf0b7 Under-Collection of Local Revenue  \uf0b7 Delays in Implementation of NUSAF Sub- Projects  \uf0b7 Construction of Council Hall  \uf0b7 Incomplete and abandoned Contractual Obligations  \uf0b7 Un-Sustainable Accumulation of Domestic Arrears  \uf0b7 Lack of Land Titles  \uf0b7 Inadequate Infrastructure in UPE Schools  \uf0b7 Composition of Physical Planning Committee"], ["**11.**", "Amudat DLG", "\uf0b7 Unsupported domestic arrears", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "219", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under collection of local revenue UGX 25,045,553  \uf0b7 Unaccounted for funds  \uf0b7 Non remittance of statutory deductions \uf0b7 Education Development Grant  \uf0b7 Incomplete works  \uf0b7 NUSAF3 Implementation  \uf0b7 Community Access Roads (CARs)  \uf0b7 District Environment Committee  \uf0b7 Capitation grants  \uf0b7 Capitation grant not in agreement with enrolment", null, null], ["**12.**", "Kotido MC", "\uf0b7 Unaccounted for Funds", "\uf0b7 Under Collection of Local Revenue  \uf0b7 Unrealised Budget on Government grants \uf0b7 Lack of Basic Medical Equipment in Health Facilities  \uf0b7 Management of Natural resources  \uf0b7 Absence of a Municipal Environmental Committee  \uf0b7 Garbage collection for Municipal Council  \uf0b7 Failure to Undertake sensitization activities regarding garbage management  \uf0b7 Lack of a garbage management system"], ["", "**SOROTI BRANCH**", "", ""], ["**13.**", "Amolatar DLG", "\uf0b7 Unaccounted for Funds \uf0b7 Unverified Expenditure \uf0b7 Unsupported Payments for Pension and Gratuity Arrears", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Financing the NUSAF 3 Program  \uf0b7 Under Absorption of NUSAF 3 Project Funds  \uf0b7 Failure to Dispose of Assets  \uf0b7 Lack of Basic Medical Equipment in Health Facilities  \uf0b7 Carrying out illegal activities on the Wet lands and Lake shores"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "220", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Encroachment on forests reserves  \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries  \uf0b7 Fairness of Evaluation  \uf0b7 Tarmacking/Low cost Sealing of Corner Bangladesh  \uf0b7 Award of VAT Contracts to non VAT registered contractor  \uf0b7 Un-Updated Procurement contract Register  \uf0b7 Capitation - Lack of Financial statements  \uf0b7 Capitation Grant release to School  \uf0b7 Procurement Compliance review by PPDA", null, null], ["**14.**", "Amuria DLG", "\uf0b7 Unsupported Pension and Gratuity Payments \uf0b7 Mischarge of Expenditure  \uf0b7 Non-Disclosure of Un- Spent Balance in the Financial statements", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Domestic Arrears  \uf0b7 Under Collection of Local Revenue  \uf0b7 Under Staffing  \uf0b7 Infrastructure in UPE Schools  \uf0b7 Construction of Two classroom block at Agereger Primary School  \uf0b7 Missing District Assets \uf0b7 Shortage of Medical equipment in various departments  \uf0b7 Lack of a District Physical Development Plan \uf0b7 Unlicensed activities on the Natural Resources"], ["**15.**", "Kumi MC", "\uf0b7 Unaccounted for funds \uf0b7 Unsupported Pension and Gratuity Payments", "\uf0b7 URF-Performance of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Failure to remit shared revenue to Lower Local Governments  \uf0b7 Lack of land titles for Municipal Land  \uf0b7 Award of VAT inclusive contracts to Non VAT Registered Persons  \uf0b7 Capitation - Failure to prepare Termly Financial Statements"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "221 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}]], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Poor pupil to facilities ratio\n- Minimum Infrastructure Requirements for UPE Schools\n- Construction of a 5 stance pit latrine at Kapata Primary School\n- Construction of a 3 stance water closet\n- Budget performance FOR UWEP", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Lack of a Municipality Environmental Action Plan\n- Lack of proper demarcation of Natural resources\u2019 boundaries\n- Carrying out illegal activities on the Wet lands\n- Lack of Register for Wetlands and Forests\n- Status of Medical Equipment at Kumi HCIV\n- Lack of a Physical Planning Committee", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "4.2 Unqualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Capitation grants in UPE Schools", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": [["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], ["", "**Arua Branch**", ""], ["**1.**", "Arua DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Unspent Balance  \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Budget for Physical Planning Committee.  \uf0b7 Capitation Grant Release  \uf0b7 Retired Staff still on Payroll  \uf0b7 Lack of Land Titles"], ["**2.**", "Arua MC", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "222", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Trade Creditors \u2013URF  \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management  \uf0b7 Failure to Pay Approved Gratuities  \uf0b7 Violation of the Commitment Control System  \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18  \uf0b7 Budget Performance of UWEP  \uf0b7 Late Access to funds by YIGs  \uf0b7 Inadequate equipment and facilities to manage garbage  \uf0b7 Condition of Medical Equipment at River Oli HCIV  \uf0b7 Lack of Competent staff to handle ophthalmic Medical Equipment  \uf0b7 Encroachment on Wetlands and River Banks", null], ["**3.**", "Adjumani DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Lack of updated wetland register and un-demarcated wetlands \uf0b7 Inadequate Medical Equipment in Adjumani General Hospital  \uf0b7 Under-funding \u2013Capitation Grant"], ["**4.**", "Nebbi DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Destruction of Artificial forest under NUSAF3 Project  \uf0b7 Delayed Release of NUSAF 3 project Funds to the Beneficiary Groups \uf0b7 Defects identified in a two Class Ro Block at Otwago Non-Formal Education Learning Centre  \uf0b7 Understaffing  \uf0b7 Failure to gazette and monitor wetlands  \uf0b7 Failure to provide the prescribed documentation for road equipment \uf0b7 Lack of required Medical Equipment  \uf0b7 Irregular Maintenance of Medical Equipment"], ["**5.**", "Nebbi MC", "\uf0b7 Failure to update Property Valuations list  \uf0b7 Failure to charge and collect property rates \uf0b7 Unlicensed activities on Natural resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Poor management of garbage disposal", null], ["**6.**", "Maracha DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Absence of a Distinct Environmental Committee  \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Condition of medical equipment  \uf0b7 Under-collection of Local Revenue  \uf0b7 Failure to convene Quarterly Physical planning Meetings"], ["**7.**", "Koboko DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Understaffing in Koboko Hospital  \uf0b7 Inadequate/shortage of medical equipment  \uf0b7 Lack of a Land register, wetland register and unclear boundaries of Natural resources of the district  \uf0b7 Un-licensed activities on the Kochi River  \uf0b7 Lack of a District environment Committee  \uf0b7 Failure to approve development plans by the Physical Planning Committee (PPC)"], ["**8.**", "Koboko MC", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Under collection of revenue/Local revenue shortfall UGX 171,767,355  \uf0b7 Unaccounted for funds UGX 10,621,002  \uf0b7 Cash Payments for various activities using the imprest account  \uf0b7 Unpaid Pension and Gratuity Liabilities UGX 156,655,291  \uf0b7 Failure to maintain logbooks for road equipment and machinery  \uf0b7 By-laws regarding garbage management in the Municipality still in Draft form  \uf0b7 Lack of garbage transportation equipment and machinery  \uf0b7 Lack of legal ownership of the wetlands of the Municipality"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Encroachment on Apa river wetlands  \uf0b7 Unlicensed Car Washing Point in the wetlands along Apa River", null], ["**9.**", "Yumbe DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Unspent Balance not returned to the Consolidated Fund  \uf0b7 Delayed Disbursement of Funds to Groups  \uf0b7 Failure to Remit Sub-counties\u2019 Share of Collected Local Revenue  \uf0b7 Nugatory Expenditure  \uf0b7 Lack of Budget Provisions for the Committee  \uf0b7 Failure to Issue Occupational Permits, Monitor and Control Developments \uf0b7 Condition of Medical equipment  \uf0b7 Inspections of Health Centres  \uf0b7 Award of Contract to a Company that Failed the Eligibility Test  \uf0b7 Wasteful Expenditure on Kurunga \u2013 Tokuru Road  \uf0b7 PPDA Reports for FY 2017/18"], ["**10.**", "Zombo DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Under collection of Local Revenue  \uf0b7 Under staffing  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Unlicensed activities on Natural resources"], ["**11.**", "Pakwach DLG", "\uf0b7 URF-Performance of URF  \uf0b7 Wrong calculation of PAYE deductions  \uf0b7 Summary of exceptions raised in the PPDA report for F/Y 2017/18  \uf0b7 Encroachment and illegal Activities on wetlands and Forest reserves in the district  \uf0b7 Inventory of medical equipment  \uf0b7 Lack of Fully Constituted Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**12.**", "Moyo DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 URF-Performance of URF  \uf0b7 Trade Creditors \u2013URF  \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management  \uf0b7 Failure to Pay Approved Gratuities  \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18  \uf0b7 Under-collection of Local Revenue.  \uf0b7 PPDA Audit Report  \uf0b7 Failure to Prepare Annual District State of the Environment Report.  \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Condition of Medical Equipment"], ["", "**Fort portal Branch**", ""], ["**13.**", "Kamwenge DLG", "\uf0b7 YLP-Performance  \uf0b7 Underfunding of the programme  \uf0b7 Noncompliance with the Repayment Schedule  \uf0b7 Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects  \uf0b7 URF-Performance of URF  \uf0b7 Unrealized Government Releases  \uf0b7 Lack of land titles  \uf0b7 Management of Natural Resources  \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Lack of a District Environmental Committee  \uf0b7 Capitation Grant  \uf0b7 Underfunding  \uf0b7 Under Staffing  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Inventory of Medical Equipment  \uf0b7 Condition of Medical Equipment  \uf0b7 Competence of Staff to Handle Medical Equipment"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "226", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Physical Planning Committee  \uf0b7 Un performing physical planning Committee", null], ["**14.**", "Fort Portal MC", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Underfunding of the Programme  \uf0b7 Failure to transfer recovered funds to the recovery account in BoU \uf0b7 URF-Performance of URF  \uf0b7 Local Revenue Shortfall - Contracted Revenue  \uf0b7 Management of Natural Resources  \uf0b7 Illegal activities on Natural resources"], ["**15.**", "Kabarole DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Funding of the Programme Noncompliance with the Repayment Schedule  \uf0b7 Failure to Transfer Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects  \uf0b7 URF-Performance of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Inadequate/ Un-available/ Faulty Medical Equipment"], ["**16.**", "Kasese DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Funding of the Programme Noncompliance with the Repayment Schedule  \uf0b7 Failure to Transfer Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects  \uf0b7 URF-Performance of URF  \uf0b7 Management of Natural Resources  \uf0b7 Lack of Legal Ownership of Land, Forests Reserves and Wetlands.  \uf0b7 Unlicensed/Illegal Activities on Natural Resources  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Inventory of Medical Equipment  \uf0b7 Poor Condition of Medical Equipment  \uf0b7 Capitation Grant"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "227", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of financial statements and books of accounts for financial year 2017/2018  \uf0b7 Lack of an Annual Budget for Financial year 17/18", null], ["**17.**", "Bundibugyo DLG", "\uf0b7 URF-Performance of URF  \uf0b7 Funds not accounted for  \uf0b7 Local Revenue Shortfall  \uf0b7 Underfunding of Youth Livelihood Programme  \uf0b7 Inspection of Performance of Youth Projects  \uf0b7 Garnish Orders fr Court Cases  \uf0b7 Failure to remit Statutory deductions  \uf0b7 Capitation Grants  \uf0fc Lack of Financial Statements and Books of Accounts - Busu Primary School  \uf0b7 Management of Natural Resources  \uf0fc Failure to Demarcate and Monitor Natural resources  \uf0fc Unlicensed Activities on the Forest Reserves  \uf0fc Failure to Constitute the District Environment Committee \uf0b7 Management of Procurement  \uf0b7 Payments made to companies over and above the awarded contract price \uf0b7 Status of Basic Medical Equipment  \uf0fc Inadequate Medical Equipment"], ["**18.**", "Ntoroko DLG", "\uf0b7 Performance of UR  \uf0b7 Over-Payment of Salary Deductions  \uf0b7 Management of Natural Resources  \uf0b7 Unlicensed/Illegal Activities on Natural Resources \uf0b7 Lack of District Environmental Committee  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Inadequate Medical Equipment"], ["**19.**", "Bunyangabu DLG", "\uf0b7 PERFORMANCE OF URF URF-Performance of URF \uf0b7 Lack of Land Titles  \uf0b7 Management of Procurement  \uf0b7 Irregular Direct Procurements  \uf0b7 Management of Natural Resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Illegal Activities on Natural Resources  \uf0b7 Absence of a District Environmental Committee  \uf0b7 Inadequate/ Un-available/ Faulty Medical Equipment  \uf0b7 Availability of Skilled Personnel to Manage Medical Equipment \uf0b7 Road Equipment  \uf0b7 Lack of Logbooks for Se Motor Vehicles  \uf0b7 Audit of Physical Planning Committees  \uf0b7 Lack of a District Physical Development Plan  \uf0b7 Budget for the Physical Planning Committee", null], ["**20.**", "Kyegegwa DLG", "\uf0b7 URF-Performance of URF  \uf0b7 Budget performance  \uf0b7 Status of Implementation  \uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Underfunding of the Youth Livelihood Programme (2017/2018)  \uf0b7 Non-compliance with the Repayment Schedule  \uf0b7 Failure to transfer recovered funds to the recovery account in BOU. \uf0b7 Inspection of Performance of Youth projects  \uf0b7 Management of Natural Resources  \uf0b7 Unlicensed/Illegal Activities on Natural Resources  \uf0b7 Lack of District Environmental Committee  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Inadequate Medical Equipment  \uf0b7 Poor Condition of Medical Equipment  \uf0b7 Management of Road Equipment  \uf0b7 Failure to maintain Road Equipment Records  \uf0b7 Lack of Land Titles"], ["**21.**", "Kyenjojo DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Underfunding of the programme  \uf0b7 Noncompliance with the Repayment Schedule  \uf0b7 Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects  \uf0b7 PPERFORMANCE OF URF  \uf0b7 Budget performance  \uf0b7 Status of Implementation  \uf0b7 Capitation Grant"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of Financial Statements for the FY 2017/18  \uf0b7 Payroll  \uf0b7 Commuted Pension and Gratuity (CPG) Over Payments  \uf0b7 Audit of Physical Planning Committees  \uf0b7 Lack of a District Physical Development Plan  \uf0b7 Absence of Budget Allocation for Physical Planning Committees \uf0b7 Status of Basic Medical Equipment  \uf0b7 Inadequate Medical Equipment", null], ["**22.**", "Kasese MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 Underfunding of the programme  \uf0b7 Noncompliance with the Repayment Schedule  \uf0b7 Failure to Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects  \uf0b7 PERFORMANCE OF URF  \uf0b7 Donor Funds Shortfall  \uf0b7 Local Revenue Shortfall  \uf0b7 Domestic Arrears  \uf0b7 Management of Road Equipment  \uf0b7 Idle Road Equipment  \uf0b7 Garbage Management  \uf0b7 Non-functional Equipment for Garbage collection and disposal  \uf0b7 Lack of a Proper Solid Waste Management System  \uf0b7 Management of Natural Resources  \uf0b7 Lack of Legal Ownership of Land and Wetlands  \uf0b7 Budgets for the Physical Planning Committee"], ["", "**GULU BRANCH**", ""], ["**23.**", "Agago DLG", "\uf0b7 Performance of Youth Livelihood Program  \uf0b7 Funding of the program  \uf0b7 Non \u2013 compliance with the repayment schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects  \uf0b7 Gratuity and pension arrears  \uf0b7 Motor vehicles due for disposal  \uf0b7 Summary of exceptions raised in the PPDA report"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "230", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Natural Resources  \uf0b7 Absence of a district environmental Committee \uf0b7 Management of road equipment  \uf0b7 Failure to maintain road equipment records  \uf0b7 Inadequate maintenance of road equipment  \uf0b7 Physical planning Committee  \uf0b7 Existence of physical planning Committee  \uf0b7 Capitation grant  \uf0b7 Lack of financial statements", null], ["**24.**", "Alebtong DLG", "\uf0b7 Performance of Youth Livelihood Program  \uf0b7 Funding of the program  \uf0b7 Non \u2013 compliance with the repayment schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU  \uf0b7 Inspection of performance of youth projects  \uf0b7 Implementation of Uganda Road Funds  \uf0b7 Unpaid gratuity, salaries and pension arrears  \uf0b7 Payment for no work done  \uf0b7 Under staffing  \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Existence of land office and staffing  \uf0b7 District environment Committee  \uf0b7 Unlicensed/ Illegal activities on natural resources  \uf0b7 Management of road equipment  \uf0b7 Failure to maintain road equipment records  \uf0b7 Status of basic medical equipment  \uf0b7 Physical planning Committee  \uf0b7 Failure to institute a physical planning Committee  \uf0b7 Capitation grant  \uf0b7 Capitation grant releases to Agoro primary school  \uf0b7 Supervision and monitoring reports by the district"], ["**25.**", "Apac municipal council", "\uf0b7 Implementation of the Uganda Road Funds \uf0b7 Unpaid Pension Liabilities  \uf0b7 Salary arrears  \uf0b7 Management of natural resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed/ illegal activities on natural resources  \uf0b7 Management of Garbage  \uf0b7 Lack of bye-laws regarding garbage management  \uf0b7 Lack of a garbage management system", null], ["**26.**", "Gulu DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Failure to transfer recovered funds to the recovery account in BOU  \uf0b7 Inspection of performance of youth projects  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Budget performance  \uf0b7 Status of implementation  \uf0b7 Contingent liability  \uf0b7 Unpaid pension and gratuity arrears  \uf0b7 Payables  \uf0b7 Incomplete and abandoned work  \uf0b7 Incomplete renovation and expansion of OPD in Lugore HCII Palaro sub county  \uf0b7 Incomplete/ abandoned low cost sealing of Laroo- Pageya Road 2Km  \uf0b7 Non- disbursement of YLP funds for financial year 2017/2018  \uf0b7 Non-assessment of taxable revenue  \uf0b7 Summary of exceptions raised in the PPDA report  \uf0b7 Management of natural resources  \uf0b7 Unlicensed activities on natural resources  \uf0b7 The physical planning Committee  \uf0b7 Establishment of the physical planning Committee  \uf0b7 Performance of the physical planning Committee  \uf0b7 Non budgeting for the physical planning Committee activities  \uf0b7 Management of road equipment  \uf0b7 Failure to maintain road equipment records  \uf0b7 Non-functional/ grounded equipment  \uf0b7 Status of basic medical equipment  \uf0b7 Failure to record medical equipment in the district assets register  \uf0b7 Missing procurement records"], ["**27.**", "Gulu municipal council", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Noncompliance with the repayment schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU  \uf0b7 Inspection of performance of youth projects  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Under-absorption/ Unspent balances  \uf0b7 Unaccounted for funds  \uf0b7 Uganda Support to Municipal Infrastructure Development Program (USMID)  \uf0b7 Summary of exceptions raised in the PPDA report  \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forest reserves and wetlands  \uf0b7 Unlicensed activities in the wetlands  \uf0b7 Garbage Management  \uf0b7 Lack of bye-laws regarding garbage management", null], ["**28.**", "Kitgum municipal council", "\uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Loss of funds due to garnishing  \uf0b7 Payment for shoddy works  \uf0b7 Under staffing  \uf0b7 Delayed disbursement of funds to approved beneficiary groups 2017/2018  \uf0b7 Unexplained variances in amounts disbursed to YIGs  \uf0b7 Failure to conduct property valuation  \uf0b7 Garbage Management  \uf0b7 Lack of bye-laws regarding garbage management  \uf0b7 Break down of garbage collection equipment  \uf0b7 Lack of a garbage management system  \uf0b7 Performance of the Physical Planning Committee  \uf0b7 Irregular appointment of a Land Surveyor  \uf0b7 Inadequate funding of the physical planning Committee activities \uf0b7 Inadequate Performance of the Physical Planning Committee  \uf0b7 Lack of contract management files"], ["**29.**", "Lamwo DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Pension and Gratuity Arrears  \uf0b7 Loss of 3 Motor Cycles"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Summary of exceptions raised in the PPDA audit report  \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed activities on natural resources  \uf0b7 Lack of District Land Office  \uf0b7 Absence of the District Environmental Committee  \uf0b7 Capitation grant  \uf0b7 Capitation grant releases to school  \uf0b7 Status of basic medical equipment  \uf0b7 Poor condition medical equipment  \uf0b7 Lack of Competent staff to Handle Medical Equipment", null], ["**30.**", "Lira municipal council", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Funding of the Programme  \uf0b7 Non-compliance with the Repayment Schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU  \uf0b7 Inspection of Performance of Youth projects  \uf0b7 Implementation of the Uganda road Funds  \uf0b7 Support to Municipal Infrastructure Development Program (USMID) \uf0b7 Management of natural resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands  \uf0b7 Municipal Environmental Committee  \uf0b7 Unlicensed/ illegal activities on Natural resources  \uf0b7 Garbage management  \uf0b7 Bye-laws regarding garbage management  \uf0b7 Poor management of Solid Waste at Aler Composite Plant  \uf0b7 Establishment of Urban Physical Planning Committees"], ["**31.**", "Nwoya DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Funding of the Programme  \uf0b7 Non-compliance with the Repayment Schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of Performance of Youth projects  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Budget performance  \uf0b7 Status of implementation"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "234", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unpaid, Salaries , Pensions Gratuity Arrears  \uf0b7 Payment for Work not done at Anaka Central P/S  \uf0b7 Payment for Work not done at Todora HCII  \uf0b7 Payment for Work not done at Lulyango Primary School  \uf0b7 Construction of Box Culvert on Ceke Stream/ Diversion of Funds \uf0b7 Summary of exceptions raised in the PPDA audit reports  \uf0b7 Management of Natural Resources  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Unlicensed activities on natural resources  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Condition/Status of medical equipment  \uf0b7 Availability of skilled personnel to manage medical equipment  \uf0b7 Physical Planning Committee  \uf0b7 Existence of Physical Planning Committee  \uf0b7 Capitation grant  \uf0b7 Capitation grant releases to school", null], ["**32.**", "Omoro DLG", "\uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Unpaid Pension Liabilities  \uf0b7 Un-disclosed Advances  \uf0b7 Staff in acting Position beyond stipulated time  \uf0b7 Salary Over payments  \uf0b7 Management of Road Equipment  \uf0b7 Lack of Up-to-date equipment registers  \uf0b7 Failure to maintain road equipment records  \uf0b7 Management of capitation grants  \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Failure to prepare financial statements  \uf0b7 Management of Natural Resources  \uf0b7 Unknown Boundaries of Wetlands and Forest Reserves  \uf0b7 Absence of a Physical Planning Committee"], ["**33.**", "Oyam DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Funding of the Programme  \uf0b7 Non-compliance with the repayment schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "235", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Inspection of Performance of Youth projects  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Unpaid Gratuity Arrears  \uf0b7 Over expenditure on Council activities  \uf0b7 Construction of Abok Seed School  \uf0b7 Supply of Double Cabin Pickup  \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Incomplete Physical Planning Committee  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Condition of Medical Equipment  \uf0b7 Management of natural resources  \uf0b7 Unlicensed /illegal activities on Natural resources", null], ["", "**HOIMA BRANCH**", ""], ["**34.**", "Hoima DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Procurement Compliance review by PPDA  \uf0b7 Failure to maintain records for the management of road equipment \uf0b7 Natural Resources Management  \uf0b7 Lack of Environment Committee  \uf0b7 Un-licensed activities on Gazetted Natural Resources  \uf0b7 Inadequate Medical Equipment  \uf0b7 Lack of Land Titles"], ["**35.**", "Buliisa DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Funding for program in 2017/2018  \uf0b7 Inadequate maintenance of road equipment  \uf0b7 Natural Resources Management  \uf0b7 Lack of Environment Committee  \uf0b7 Lack of Titles for the District Land, forests and wetlands \uf0b7 Un-licensed Activities on Gazetted Natural Resources  \uf0b7 Inadequate medical equipment  \uf0b7 Physical Planning"], ["**36.**", "Kagadi DLG", "\uf0b7 Performance Of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "236", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Salary Arrears  \uf0b7 Budget Performance for Youth Livelihood Program for the FY 2017/18 \uf0b7 Lack of an Approved 5 year Development Plan  \uf0b7 Natural Resources  \uf0b7 Unlicensed/Unapproved Activities on Natural Resources  \uf0b7 Lack of Legal Ownership of Forests Reserves and Wetlands  \uf0b7 Status of Basic Medical Equipment.  \uf0b7 Condition of Medical Equipment", null], ["**37.**", "Kakumiro DLG", "\uf0b7 Performance Of URF  \uf0b7 Budget Performance  \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Inspection of Youth Groups funded during 2017/18 financial year  \uf0b7 Kasozi Youth Boda Boda Group  \uf0b7 Natural Resources  \uf0b7 Lack of legal ownership of land, forest reserves and wetlands  \uf0b7 Unlicensed Activities on Natural Resources"], ["**38.**", "Kibaale DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Payables  \uf0b7 Budget Performance  \uf0b7 Performance for Youth Livelihood Program Financial Year 2017/1 \uf0b7 Disbursement and recovery status of funds during 2017/18  \uf0b7 Performance Of URF  \uf0b7 Inadequate Medical Equipment at KibaaleHC IV  \uf0b7 Natural Resources  \uf0b7 Lack of Legal Ownership of Land, Forest Reserves and Wetlands \uf0b7 Unlicensed Activities on Natural Resources"], ["**39.**", "Kiboga DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Under Staffing  \uf0b7 Natural Resources  \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Inadequate medical equipment in Kiboga Hospital"], ["**40.**", "Kiryandongo DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF  \uf0b7 Domestic Arrears"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "237", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Delayed disbursement of funds to groups  \uf0b7 Delayed payment of residual salary arrears  \uf0b7 Condition of Medical Equipment", null], ["**41.**", "Kyankwanzi DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Reconciliation of Central Government Releases  \uf0b7 Failure to Maintain Road Equipment Records  \uf0b7 Lack of a Distinct Environmental Committee  \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Inadequately funding for Natural Resource  \uf0b7 Failure to have evidence of ownership of Land, forests and wetlands \uf0b7 Inadequate Medical Equipment 17  \uf0b7 Lack of Skilled Personnel to Operate an Anesthetic Machine"], ["**42.**", "Hoima DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Procurement Compliance review by PPDA  \uf0b7 Failure to maintain records for the management of road equipment \uf0b7 Lack of Environment Committee  \uf0b7 Un-licensed activities on Gazetted Natural Resources  \uf0b7 Inadequate Medical Equipment  \uf0b7 Lack of Land Titles"], ["**43.**", "Hoima Municipal Council", "\uf0b7 Performance Of URF  \uf0b7 Accumulation of Domestic Arrears  \uf0b7 Under Absorption of USMID Development Grant  \uf0b7 Delayed Completion of USMID Projects  \uf0b7 Irregular Procurement Method  \uf0b7 Lack of Certificate of Ownership of Wetlands.  \uf0b7 Unlicensed Activities in Wet Lands  \uf0b7 Lack of Approved Bye-Laws Regarding Garbage Management \uf0b7 Lack of Proper Maintenance of Road Equipment"], ["**44.**", "Masindi DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "238", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Pension Liability  \uf0b7 Payables  \uf0b7 Contingent Liabilities  \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Failure to maintain road equipment records  \uf0b7 Inadequate maintenance of road equipment  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands  \uf0b7 Absence of a Distinct Environmental Committee  \uf0b7 Unlicensed/ un approved activities on Natural resources  \uf0b7 Physical planning at the district  \uf0b7 Non-existence of Physical Planning Committee", null], ["**45.**", "Masindi municipal council", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Unverified Accounts Payable  \uf0b7 Non- remittance of Local Revenue to Divisions  \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Inadequate maintenance of road equipment \uf0b7 Incomplete Physical Planning Committee  \uf0b7 Un-licensed activities on Gazetted Natural Resources \uf0b7 Inadequate maintenance of garbage collection equipment"], ["", "**JINJA BRANCH**", ""], ["**46.**", "Bugiri DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Under Collection of Local Revenue  \uf0b7 Understaffing  \uf0b7 Court cases  \uf0b7 District Education Service Delivery  \uf0b7 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "239", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Road Equipment \uf0b7 Physical Planning Committee  \uf0b7 Medical Equipment  \uf0b7 Management of natural resources \uf0b7 Capitation Grant", null], ["**47.**", "Bugiri MC", "\uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Incompletely Vouched Funds  \uf0b7 Failure to Carry out Property Tax Assessment  \uf0b7 Understaffing  \uf0b7 Garbage Management  \uf0b7 Lack of bye-laws regarding garbage management  \uf0b7 Collection and Transportation of solid waste  \uf0b7 Assessment of the Impacts of Municipal solid waste activities on the environment  \uf0b7 Lack of a full Physical Planning Committee"], ["**48.**", "Iganga MC", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF)  \uf0b7 Domestic Arrears  \uf0b7 Receivables  \uf0b7 Capitalization of expenses on Roads and Bridges, computers and other equipment\u2019s in the financial statements  \uf0b7 Failure to implement activities as per the Municipal Development Plan for the period 2015/16 - 2019/20  \uf0b7 Understaffing  \uf0b7 Payment of deductions to Financial Institutions  \uf0b7 Education Service delivery  \uf0b7 Primary Leaving Performance  \uf0b7 Staff Accommodation  \uf0b7 Court cases  \uf0b7 Natural Resources  \uf0b7 Unlicensed/unapproved activities on Natural resources  \uf0b7 Garbage Collection for Municipalities  \uf0b7 Management of Road Equipment in the Local Governments"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "240", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to dispose of assets  \uf0b7 Physical Planning Committees", null], ["**49.**", "Jinja MC", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Payables and Pension Liabilities  \uf0b7 Receivables  \uf0b7 Domestic arrears paid outside appropriation  \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID)  \uf0b7 Management of Natural resources  \uf0b7 Garbage Collection  \uf0b7 Status of basic medical equipment  \uf0b7 Management of Road Equipment in the Local Governments"], ["**50.**", "Iganga DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Lack of Land Titles  \uf0b7 Court Cases  \uf0b7 Payroll Management  \uf0b7 Procurement  \uf0b7 Capitation Grant  \uf0b7 Status of basic medical equipment  \uf0b7 Uganda Wen Empowerment Project  \uf0b7 Management of Natural Resources  \uf0b7 Failure to approve building plans"], ["**51.**", "Namayingo DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Under Collection of Revenue  \uf0b7 Payroll Management  \uf0b7 Inconsistencies between IPPS and IFMS payments  \uf0b7 Irregular payment of Hard to reach allowances  \uf0b7 Remittance of Shared Revenue to Lower Local Governments (LLGs) \uf0b7 Understaffing"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "241", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Inadequate Water Coverage  \uf0b7 Management of Natural resources", null], ["**52.**", "Kamuli DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Revenue under performance  \uf0b7 Excess payment of VAT to Contractors  \uf0b7 Road Equipment  \uf0b7 Loss of Assets by the District  \uf0b7 Unlicensed/Unapproved Activities on Natural Resources  \uf0b7 District physical planning Committee composition  \uf0b7 Availability of skilled personnel to manage medical equipment  \uf0b7 Health service delivery  \uf0b7 Capitation and Education Service Delivery  \uf0b7 District, Urban and Community Access Roads Minimum National Standards of Service Delivery"], ["**53.**", "Luuka DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Outstanding Payables and Pension Liability  \uf0b7 Court cases  \uf0b7 Lack of land titles  \uf0b7 Management of Natural resources  \uf0b7 Capitation Grant  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Condition of Medical Equipment  \uf0b7 Performance of the Physical Planning Committee \uf0b7 Road Equipment"], ["**54.**", "Mayuge DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Under absorption of funds  \uf0b7 Understaffing  \uf0b7 Lack of Land Titles  \uf0b7 Inspections of Kityerera HCIV"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Natural Resources \uf0b7 Capitation Grant  \uf0b7 Status of Basic Medical Equipment \uf0b7 Physical Planning Committees", null], ["**55.**", "Namutumba DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Payables (Domestic Arrears)  \uf0b7 Under Collection of Local Revenue  \uf0b7 Over payment of salary  \uf0b7 Education Service Delivery  \uf0b7 Management of Natural Resources  \uf0b7 Lack of Land Titles  \uf0b7 Status of basic medical equipment  \uf0b7 Physical planning Committee  \uf0b7 Capitation Grant"], ["**56.**", "Lugazi MC", "\uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Accumulation of domestic arrears  \uf0b7 Failure to Implement Budget as approved by Council  \uf0b7 Over Payments of Salary  \uf0b7 Lack of Land Titles  \uf0b7 Failure to communicate arithmetic corrections and price adjustments \uf0b7 Understaffing  \uf0b7 Garbage Collection for Municipalities  \uf0b7 Management of Road Equipment in the Local Governments  \uf0b7 Physical Planning Committee"], ["**57.**", "Jinja DA", "\uf0b7 Management of the Youth Livelihood project  \uf0b7 Implementation of the Uganda Road Fund Domestic Arrears \uf0b7 Audit of Primary School  \uf0b7 Understaffing  \uf0b7 Management of Natural Resources  \uf0b7 Status of Basic Medical Equipment in Health Facilities  \uf0b7 Physical Planning Committees"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**58.**", "Buyende DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund  \uf0b7 Domestic arrears  \uf0b7 Budget Performance  \uf0b7 Excess payment of VAT to Contractors  \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment  \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV"], ["**59.**", "Kamuli MC", "\uf0b7 Youth Livelihood programme  \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Transfers to other government units  \uf0b7 Over payment of salary  \uf0b7 Lack of Land Titles  \uf0b7 Underfunding in Capitation Grant  \uf0b7 Understaffing  \uf0b7 Management of Road Equipment  \uf0b7 Management of natural resources  \uf0b7 Garbage Management"], ["**60.**", "Kaliro DA", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Fund Failure to implement Budget as approved by Council  \uf0b7 Understaffing  \uf0b7 Inadequate Water Coverage  \uf0b7 Accessibility Indicators  \uf0b7 Management of Natural Resources  \uf0b7 Status of basic Medical Equipment  \uf0b7 Procurement"], ["**61.**", "Njeru MC", "\uf0b7 Youth Livelihood programme  \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Receivables"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Payables  \uf0b7 Local Revenue Shortfall  \uf0b7 Under Staffing  \uf0b7 Lack of Physical Development Plans  \uf0b7 Status of Staff and Accommodation in Health Centers \uf0b7 Lack of a Health Centre IV", null], ["", "**KAMPALA BRANCH**", ""], ["**62.**", "Buikwe DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Underfunding of the Programme  \uf0b7 Non-compliance with the Repayment schedule  \uf0b7 Transfer of recovered funds to the Recovery Account in BOU  \uf0b7 Inspection of Njeru Youth Group project  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Budget Performance  \uf0b7 Status of Implementation  \uf0b7 Routine Manual Maintenance  \uf0b7 Periodic Maintenance  \uf0b7 Outstanding Commitments of UGX.110,530,664  \uf0b7 Un utilized Funds under ICEIDA Project  \uf0b7 Insufficient School Infrastructure  \uf0b7 Status of Fish handling Facility at Kiyindi  \uf0b7 Inspection at Kawolo Hospital  \uf0b7 Insufficient housing facilities at Kawolo Hospital  \uf0b7 Stock out of Essential medicines and health supplies at Kawolo Hospital \uf0b7 Under staffing at Kawolo Hospital  \uf0b7 Status of Basic Medical Equipment at Kawolo Hospital  \uf0b7 Management and Utilization of Natural Resources  \uf0b7 Pollution of Environment  \uf0b7 Illegal sand mining on the lake  \uf0b7 Lack of a fully constituted Physical Planning Committee"], ["**63.**", "Mukono DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Funding of the Programme  \uf0b7 Non-compliance with the Repayment Schedule  \uf0b7 Transfer of recovered funds to the Recovery Account in BOU"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Review of Sampled Youth Groups Files  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Failure to carry out Property Valuation  \uf0b7 Misdirected Secondary School Grants  \uf0b7 Insufficient Infrastructure in UPE Schools  \uf0b7 Under staffing  \uf0b7 Management and Utilisation of Natural resources  \uf0b7 Lack of a District Environment Committee  \uf0b7 Lack of proper demarcation of wetlands  \uf0b7 Unlicensed Activities in the Wetlands  \uf0b7 Status of Basic Medical Equipment at Kojja HC IV  \uf0b7 Poorly equipped Ophthalmic Department  \uf0b7 Inadequate Beds in the Maternity Ward  \uf0b7 Physical Planning Committees  \uf0b7 Inadequate composition of the District Physical planning Committee \uf0b7 Lack of Physical Development Plans", null], ["**64.**", "Wakiso DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Delayed Works on Nansana-Kireka-Biira Road (1km)  \uf0b7 Outstanding Commitments  \uf0b7 Outstanding Salary Arrears of UGX.61,419,581  \uf0b7 Pension Arrears  \uf0b7 Shortfall in Government Releases  \uf0b7 Unspent/Un-Utilized conditional Grant  \uf0b7 Pensioners not on the Payroll  \uf0b7 Unrealized Royalties fr Ministry of Energy  \uf0b7 Failure to meet minimum standards at Wakiso Health Centre IV  \uf0b7 Entebbe Hospital - Outstanding utility bills  \uf0b7 Audit of UPE Schools Capitation Grant  \uf0b7 Mismanagement of UPE Funds at Kyengeza Muslim P/S  \uf0b7 Insufficient Infrastructure in UPE Schools  \uf0b7 Management of Procurement  \uf0b7 Failure to prepare Evaluation tools  \uf0b7 Irregularities in the procurement for the Rehabilitation of Boreholes"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "246", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of signed contracts  \uf0b7 Management and Utilisation of Natural Resources \uf0b7 Lack of a land Register  \uf0b7 Lack of a lease Register  \uf0b7 Management of Road Equipment  \uf0b7 Lack of Road safety Equipment  \uf0b7 Non-functioning Road equipment  \uf0b7 Inadequate mechanical imprest  \uf0b7 Lack of Physical Planning Committee  \uf0b7 Entebbe Hospital  \uf0b7 Existence and Status of Medical equipment  \uf0b7 Essential Medicines and Health supplies Stock Outs", null], ["**65.**", "Buvuma DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Underfunding of the Programme  \uf0b7 Non Compliance with the Repayment Schedule  \uf0b7 Transfer of recovered funds to the recovery account in BOU  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Routine manual maintenance  \uf0b7 Routine Mechanised Maintenance  \uf0b7 Periodic Maintenance  \uf0b7 Lack of Property Valuation Roll  \uf0b7 Construction of the District Administration Block under Phase II \uf0b7 Un Confirmed Ownership of Land  \uf0b7 Lack of Land titles  \uf0b7 Under Staffing  \uf0b7 Management and Utilization of Natural Resources  \uf0b7 Lack of a District Environment Committee  \uf0b7 Failure to carry out demarcation of Wetlands  \uf0b7 Encroachment on Natural Resources  \uf0b7 Status of Medical Equipment at Buvuma Health Centre IV  \uf0b7 Lack of Essential Medical Equipment  \uf0b7 Lack of Power at the Health Centre IV  \uf0b7 Lack of a fully Constituted District Physical Planning Committee"], ["**66.**", "Nakasongola DLG", "\uf0b7 Performance of Youth Livelihood Programme \\- Underfunding of the Programme"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "247", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\\- Non-compliance with the Repayment Schedule  \\- Transfer of Recovered Funds to the Recovery Account in BOU  \\- Inspection of Performance of Youth Projects  \uf0b7 Implementation of the Uganda Road Funds  \\- Budget Performance  \\- Status of Implementation  \\- Routine Manual Maintenance  \\- Routine Mechanised Maintenance  \uf0b7 Outstanding Pension and Un Paid Salaries  \uf0b7 Under staffing  \uf0b7 Staff on Interdiction  \uf0b7 Lack of Property Valuation List  \uf0b7 Delayed Disbursement of funds to Youth Groups for FYR:2017/18 \uf0b7 Non-functional wells and hand pumps  \uf0b7 Management of Natural Resources  \uf0b7 Lack of Land Register  \uf0b7 Failure to secure Land Titles  \uf0b7 Lack of Lease Register  \uf0b7 Lack of a District Environment Committee  \uf0b7 Insufficient Funding to the Natural Resources Unit  \uf0b7 Unlicensed Activities carried out in the Gazetted Wetlands  \uf0b7 Status of Basic Medical Equipment at Nakasongola HC IV  \uf0b7 Physical Planning Committee  \uf0b7 Lack of a fully constituted Physical Planning Committee  \uf0b7 Inadequate Physical Planning Committee Meetings  \uf0b7 Lack of Physical Development Plans", null], ["**67.**", "Mityana DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Budget Performance  \uf0b7 Status of Implementation  \uf0b7 Routine Manual Maintenance  \uf0b7 Routine Mechanized Maintenance  \uf0b7 Un realized Revenue  \uf0b7 Delayed Remittance of funds to youth groups(2017/18) \uf0b7 Audit of Universal Primary Education Schools"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Insufficient Infrastructure  \uf0b7 Lack of access to safe water in schools  \uf0b7 Inspection of School Facilities  \uf0b7 Mityana Hospital  \uf0b7 Insufficient Staff Housing facilities  \uf0b7 Under Staffing (Un-filled Staff Positions)  \uf0b7 Status of Basic Medical Equipment  \uf0b7 Status of Medical Equipment at Health Centre IVs  \uf0b7 Status of Basic Medical Equipment at Mityana Hospital  \uf0b7 Capitation Grant not in agreement with enrolment  \uf0b7 Management and utilisation of Natural Resources  \uf0b7 Unlicensed Activities in Wetlands  \uf0b7 Lack of an approved Physical Development Plan  \uf0b7 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018", null], ["**68.**", "Mpigi DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Underfunding of the Programme  \uf0b7 Non-compliance with the Repayment schedule  \uf0b7 Transfer recovered funds to the recovery account in BoU  \uf0b7 Inspection of Nabusanke Youth Piggery Project  \uf0b7 Lack of Physical address  \uf0b7 Disintegration of Nabusanke Youth Piggery Project  \uf0b7 Implementation of the Uganda Road Funds  \uf0b7 Budget Performance  \uf0b7 Status of implementation  \uf0b7 Routine manual maintenance  \uf0b7 Routine mechanised maintenance  \uf0b7 Outstanding Pension and Gratuity Arrears  \uf0b7 Lack of Property Valuation List  \uf0b7 Insufficient School Infrastructure  \uf0b7 Status of Lake Victoria Environment Management Project Phase II (LVEMP II)  \uf0b7 Management of Natural Resources  \uf0b7 Lack of Lease Register  \uf0b7 Failure to Secure Land titles"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "249", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under performance of the district land board  \uf0b7 Irregular Issuance of two land titles on the same piece of Land in Kamaliba  \uf0b7 Lack of a District Environment Committee  \uf0b7 Unlicenced Sand mining carried out in the Gazetted Wetlands  \uf0b7 Lack of a District Environment Action Plan  \uf0b7 Status of Basic Medical Equipment at Mpigi HC IV  \uf0b7 Lack of Physical Development Plans  \uf0b7 Inadequate Funding for the Physical Planning Committee", null], ["**69.**", "Butambala DLG", "\uf0b7 Performance of Youth Livelihood Programme  \uf0b7 Implementation of the Uganda Road Funds  \\- Budget Performance  \\- Status of implementation  \\- Routine manual maintenance  \\- Routine mechanised maintenance  \\- Periodic maintenance  \\- In adequate Monitoring and Supervision of Road works \uf0b7 Un verified Outstanding Pension and Gratuity Payments  \uf0b7 Under Staffing  \uf0b7 Gombe Hospital  \uf0b7 Inadequate Funding  \uf0b7 Hospital Dilapidated Buildings  \uf0b7 Discharge of Sewage into the Community by the Hospital  \uf0b7 Lack of Land title for the Hospital  \uf0b7 Management of Procurement  \uf0b7 Drilling and Installation of Hand pump Borehole to Solar Powered Boreholes  \uf0b7 Failure to Meet Evaluation Criteria  \uf0b7 Inspection of the motorized Pump  \uf0b7 Procurement Evaluation for Construction of classrooms at Mavugera P/S  \uf0b7 Construction of Facilities at Bwetyabya UMEA P/S  \uf0b7 Management of Natural Resources  \uf0b7 Absence of Environment Committees"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "250", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Conservation of Natural Resources  \uf0b7 Encroachment on Forest Reserves  \uf0b7 Un controlled Human Activities on Wetlands  \uf0b7 Lack of a District Land Office  \uf0b7 Lack of a Land Board  \uf0b7 Inflated Pupil Enrolment  \uf0b7 Status of Basic Medical Equipment at Gbe Hospital", null], ["**70.**", "Kayunga DLG", "\uf0b7 Performance of Youth Livelihood Programme  \\- Underfunding of the Programme.  \\- Noncompliance with the repayment schedule  \\- Transfer of the Recovered Funds to the Recovery Account in BOU  \\- Inspection of Performance of Youth projects  \\- Kayonjo Piggery Youth Project  \\- Record keeping  \\- Bwetyaba Youth dairy Production  \\- Record Keeping  \\- Failed Youth Livelihood Projects  \uf0b7 Implementation of the Uganda Road Funds  \\- Budget Performance  \\- Status of implementation  \\- Routine manual maintenance  \\- Under Utilization of Road Gangs  \\- Routine mechanised maintenance  \\- Periodic maintenance  \\- Burnt district Grader  \uf0b7 Outstanding Pensions  \uf0b7 Outstanding Commitments  \uf0b7 Construction of Nakyesa Public Latrine  \uf0b7 High School Dropout Rates  \uf0b7 Failure to collect Local service Tax (LST) fr Non-Government employees \uf0b7 Management and Utilisation of Natural Resources  \uf0b7 Ruining and encroachment on wet land  \uf0b7 Failure to demarcate wetlands  \uf0b7 Lack of a District Environmental Action Plan"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "251", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Status of Essential medical equipment at the Kayunga General Hospital \uf0b7 Challenges faced by Kayunga HCIVs  \uf0b7 District Road Equipment Inadequate Road Equipment  \uf0b7 In adequate Infrastructure in Primary schools", null], ["**71.**", "Luwero DLG", "\uf0b7 Performance of Youth Livelihood Programme  \\- Under funding of the Programme  \\- Non Compliance with Repayments Schedules  \\- Un confirmed transfers of Recovered funds to Recovery Account in BOU  \\- Inspection of performance of Youth Projects  \\- Nakigoza Youth Tato Growing Project  \\- Record keeping  \\- Kanyogoga Youth Piggery Project  \\- Poor Record keeping  \uf0b7 Implementation of the Uganda Road Funds  \\- Inspection of Kikoza-Kigoloba-Naluvule Road (8.9Kms)  \\- Failure to carry out Routine Manual Maintenance on District Roads \uf0b7 Mischarge of Expenditure  \uf0b7 Un accounted for funds  \uf0b7 Financial Loss  \uf0b7 Outstanding Creditors  \uf0b7 Outstanding Salary and Pension Arrears  \uf0b7 Diversion of PHC and Agricultural Extension Services Wage to Pay Primary Teachers Salary  \uf0b7 Un-updated property valuation list  \uf0b7 Under staffing and related  \uf0b7 Un Recovered UWEP Revolving Funds  \uf0b7 Un approved borehole Rehabilitation Assessments  \uf0b7 Difficulties in accessing Road equipment fr Regional Workshops  \uf0b7 Failure to Perform Physical count for students under USE  \uf0b7 Review of Eye Clinic Donation at Luwero Health Centre IV  \uf0b7 Management of Procurement  \uf0b7 Absence of a Contracts Register  \uf0b7 Absence of 10% Performance securities for Procurement contracts"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "252", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of a representative of Lower Local Government on Evaluation Committee  \uf0b7 Management of Natural Resources  \uf0b7 Environmental dilapidation of district wetlands  \uf0b7 Failure to de-gazette Bombo Local Forest Reserve  \uf0b7 Poor Status of basic Medical Equipment  \uf0b7 Lack of a District Physical Development Plan  \uf0b7 Absence of District land and Lease Registers  \uf0b7 Absence of legitimate Registration of the District Land  \uf0b7 Capitation Grants  \uf0b7 Under funding of the USE and UPE capitation programs  \uf0b7 Construction of a 2 classro block and others at Bulamba Primary Schoo \uf0b7 Status of Basic Medical Equipment", null], ["**72.**", "Nakaseke DLG", "Performance of Youth Livelihood Programme  \\- Noncompliance with the Repayment schedule  \\- Inspection of Performance of Youth projects  \\- Lack of Project Records  \uf0b7 Implementation of the Uganda Road Funds  \\- Budget Performance  \\- Status of implementation  \uf0b7 Under staffing  \uf0b7 Double Deployment of Head Teachers in One School  \uf0b7 Delayed disbursement of funds to Youth and Wen Groups FYR 2017/18 \uf0b7 Construction of Primary Schools under Global Partnership for Education \uf0b7 Direct Payments by the Ministry of Education to the Contractor  \uf0b7 Incomplete works  \uf0b7 Construction works under School Facilities Grant  \uf0b7 Lack of Basic Infrastructure in Primary Schools  \uf0b7 Inspection of Semuto HCIV  \uf0b7 Inadequate Funding of Nakaseke Hospital  \uf0b7 Theft of Hospital equipment at Nakaseke Hospital  \uf0b7 Management and Utilisation of Natural Resources  \uf0b7 Lack of legal ownership of Nabika forest reserves and wetlands  \uf0b7 Absence of a Distinct Environmental Committee  \uf0b7 Lack of Lease Register"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "253", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Illegal Land Management of the District land by Luwero District Land Board  \uf0b7 Lack of a Wetlands Register  \uf0b7 Degradation and Illegal activities on River Mayanja wetland  \uf0b7 Lack of Land Title for health facilities  \uf0b7 Status of basic medical equipment in health facilities", null], ["**73.**", "Makindye MC", "\uf0b7 Implementation of the Uganda Road Funds  \\- Budget Performance  \\- Status of implementation  \\- Routine manual maintenance  \\- Routine mechanized maintenance  \\- Periodic maintenance  \\- Unimplemented works  \\- Inspection of Bunamwaya-Kisigula-Mutundwe Mirembe Road \\- Inadequate Road Equipment  \\- Lack of Bill of Quantities/Detailed scope of works  \\- Outstanding Commitments  \uf0b7 Unspent Conditional Grants  \uf0b7 Revenue Management  \uf0b7 Lack of Local Revenue appeals tribunal  \uf0b7 Under staffing  \uf0b7 Lack of legal ownership of Municipal Assets  \uf0b7 Developments on untitled land  \uf0b7 Underfunded Youth Livelihood Program  \uf0b7 Management and Utilization of Natural Resources  \uf0b7 Illegal developments in Kaliddubi wetland  \uf0b7 Status of Basic Medical Equipment at Ndejje HC1V  \uf0b7 Garbage Management  \uf0b7 Management of Procurement  \uf0b7 Irregular Procurement for construction of a perimeter wall  \uf0b7 Lack of Contract Implementation plans and management Reports  \uf0b7 Physical Planning Committee  \uf0b7 Capitation Grants  \uf0b7 Under realization of Capitation Grants"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "254", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Insufficient School Infrastructure", null], ["**74.**", "Entebbe MC", "\uf0b7 Implementation of the Uganda Road Funds  \\- Budget Performance  \\- Status of implementation  \\- Routine manual maintenance  \\- Routine mechanised maintenance  \\- Periodic maintenance  \\- Inadequate Road Equipment  \\- Outstanding Pension Liability  \\- Outstanding Commitments  \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID)  \uf0b7 Low Absorption of USMID Project Funds  \uf0b7 Youth Livelihood Program Non Compliance with repayments Schedules \uf0b7 Education Servises - Insufficient Infrastructure  \uf0b7 Garbage Collection - Lack of sufficient equipment/facilities to collect garbage"], ["**75.**", "Nansana MC", "\uf0b7 Implementation of the Uganda Road Funds  \\- Budget Performance  \\- Status of Implementation  \\- Routine Manual Maintenance  \\- Routine Mechanised Maintenance  \\- Periodic Maintenance  \\- Lack of Sufficient Road Equipment  \uf0b7 Under Collection of Local Revenue  \uf0b7 Review of Youth Livelihood Program Performance financial year 2017/2018  \uf0b7 Project Inspection  \uf0b7 Kiteredde Youth Mukama Afaayo Piggery  \uf0b7 Physical address  \uf0b7 Maganjo B. Youth Peasant Welding & Metal Works  \uf0b7 Physical Address  \uf0b7 Failure to meet minimum standards of Primary Schools  \uf0b7 Under staffing  \uf0b7 Cposition of the Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "255", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management and Utilization of Natural Resources  \uf0b7 Lack of Municipal Environment Committee  \uf0b7 Unauthorised Structures on Wetlands  \uf0b7 Management of Garbage  \uf0b7 Existence and Status of Medical Equipment at Buwambo HC1V", null], ["**76.**", "Mityana MC", "\uf0b7 Budget Performance under Uganda Road Fund  \\- Status of implementation  \\- Routine manual maintenance  \\- Routine mechanised maintenance  \\- Inspection of Wabigalo- Busubizi Road (Status of Road)  \\- The Poor state of Main Street  \\- Lack of Road Equipment  \uf0b7 Under Collection of Local Revenue  \uf0b7 Comingling of Property Tax with other Revenues  \uf0b7 Lack of a Valuation Roll for Property Tax  \uf0b7 Irregular Allocation of Classroom Block to Pre Primary Section  \uf0b7 Incomplete works on Pit latrine constructed at NAKASETA P/S  \uf0b7 Un Distributed Youth Livelihood program Funds financial year 2017/18 \uf0b7 Non functionality of the Stores system  \uf0b7 Lack of an owned Office Premises  \uf0b7 Understaffing  \uf0b7 Management and Utilization of Natural Resources  \uf0b7 Lack of Land Titles  \uf0b7 Lack of inventory of wetlands (Un known wetlands)  \uf0b7 Human Activities on Lake Wamala Buffer Zone  \uf0b7 Garbage Management  \uf0b7 Littering of Garbage  \uf0b7 Absence of by-laws on Garbage Management  \uf0b7 Failure to Maintain Data and Records on Garbage Volume  \uf0b7 In appropriate Location of the Landfill  \uf0b7 Lack of a Physical Development Plan"], ["**77.**", "Kira MC", "\uf0b7 Implementation of the Uganda Road Funds \uf0b7 Under-funded emergency Road Works"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "256", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Fragmentation of Resources under Up-grading of un-paved Roads to Bitumen standard  \uf0b7 Inadequate Road Equipment  \uf0b7 Incomplete works - Construction of Kira MC Administration Building Phase II  \uf0b7 Under staffing  \uf0b7 Lack of Land titles for UPE Schools  \uf0b7 Inspection of Primary Schools  \uf0b7 Management and Utilization of Natural Resources  \uf0b7 Failure to demarcate wetlands  \uf0b7 Establishment of Urban Physical Planning Committees  \uf0b7 Garbage Collection Management  \uf0b7 Inadequate Garbage transportation equipment \u2013 Hiring of Equipment", null], ["", "**MASAKA BRANCH**", ""], ["**78.**", "Lwengo DLG", "\uf0b7 YLP-LOW Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Liabilities  \uf0b7 Delayed Completion of valley tanks  \uf0b7 Understaffing  \uf0b7 Un demarcated boundaries of wetlands and forests.  \uf0b7 Unlicensed activities on Natural Activities  \uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Underfunding of Nakateete Primary School  \uf0b7 Poor Infrastructure of Nakateete primary School  \uf0b7 Condition of Medical Equipment.  \uf0b7 Understaffing at Lwengo Health Centre IV  \uf0b7 Inadequate patients accommodation."], ["**79.**", "Sembabule DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance Of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Unspent Conditional Grant  \uf0b7 Under funding of YLP for 2017/18  \uf0b7 Unlicensed activities on Natural Resources  \uf0b7 Absence of a District Environment Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "257", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Underfunding of St. Joseph Mateete Primary School. \uf0b7 Inadequate infrastructure of Mateete Primary School. \uf0b7 Poor Condition of Medical Equipment", null], ["**80.**", "Bukansimbi DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance of URF  \uf0b7 Outstanding Commitments  \uf0b7 Underfunding of YLP funds 2017/18  \uf0b7 Occupation of office building under construction.  \uf0b7 Unlicensed activities on Natural Resources  \uf0b7 Failure to maintain prescribed records of Road equipment \uf0b7 Lack of Physical Planning Committee members  \uf0b7 Poor condition of Medical Equipment.  \uf0b7 Understaffing."], ["**81.**", "Masaka DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Underfunding of funds 2017/18  \uf0b7 Delayed access of the pension payroll by the retired employees. \uf0b7 Delayed disbursement of funds  \uf0b7 Under Collection of Local Revenue  \uf0b7 Management of Natural Resources  \uf0b7 Absence of a District Environment Committee  \uf0b7 Unlicensed activities on Natural Activities  \uf0b7 Status of infrastructure at Lwagulwe Mixed primary school  \uf0b7 Poor condition of Medical Equipment."], ["**82.**", "Masaka MC", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Un demarcated boundaries of wetlands and forests.  \uf0b7 Unlicensed activities on Natural Activities.  \uf0b7 Irregular title by Kampala University  \uf0b7 Encroachment on Plot 21, 23, 25,27, 29, 31, 33 and 35 Grant street. \uf0b7 Failure to obtain titles"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "258", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Irregular transfer of Council property by District Land Board \uf0b7 Failure to Vacate Council property.", null], ["**83.**", "Mubende DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Unspent conditional grants  \uf0b7 Under Collection of Local Revenue  \uf0b7 Excess funding of YLP- funds 2017/18  \uf0b7 Summary of excepts raised in PPDA reports  \uf0b7 Management of Natural Resources  \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Activities.  \uf0b7 Underfunding of Bweyongedde Primary School  \uf0b7 Status of Basic Medical Equipment.  \uf0b7 Management of Road Equipment"], ["**84.**", "Kalungu DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Ghost schools receiving capitation grants  \uf0b7 Underfunding disbursement of YLP funds.  \uf0b7 Alteration of work plans without Council approval  \uf0b7 Summary of exceptions raised in PPDA reports  \uf0b7 Un demarcated boundaries of wetlands and forests.  \uf0b7 Lack of sufficient funding to implement planned activities \uf0b7 Conditions of Medical Equipment.  \uf0b7 Inspection of Bukulula Health centre IV"], ["**85.**", "Rakai DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Unspent conditional grants  \uf0b7 Under Collection of Local Revenue  \uf0b7 Excess funding of funds 2017/18  \uf0b7 Summary of excepts raised in PPDA reports  \uf0b7 Un demarcated boundaries of wetlands and forests."]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Lack of environment Committee  \uf0b7 Underfunding of Kiwenda Primary school  \uf0b7 Lack of adequate toilet facilities at Kiwenda Primary school. \uf0b7 Inadequate Medical Equipment at Rakai Hospital.", null], ["**86.**", "Kyotera DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Unspent conditional grants  \uf0b7 Disbursement of YLP funds 2017/18  \uf0b7 Un demarcated boundaries of wetlands and forests.  \uf0b7 Unlicensed activities on Natural Resources  \uf0b7 Lack of sufficient funding to implement planned activities.  \uf0b7 Underfunding of Kyotera Central Primary School  \uf0b7 Conditions of Medical Equipment at Kalisizo Hospital and Kakuuto Health Centre IV."], ["**87.**", "Mubende MC", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Accumulation of domestic arrears.  \uf0b7 Failure to receive funds of 2017/18  \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Resources  \uf0b7 Understaffing"], ["**88.**", "Gba DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Un demarcated boundaries of wetlands and forests.  \uf0b7 Unlicensed activities on Natural Resources  \uf0b7 Lack of sufficient funding to implement planned activities. Capitation Grant  \uf0b7 Underfunding of Bukandula Primary School  Status of Basic Medical Equipment.  \uf0b7 Conditions of medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Understaffing at Maddu Health Centre Four \uf0b7 Understaffing", null], ["**89.**", "Kalangala DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Lack of register for wetlands  \uf0b7 Unlicensed activities of Natural Resources \uf0b7 Physical Planning Committee  \uf0b7 Capitation Grant  \uf0b7 Underfunding of Kibanga Primary School \uf0b7 Status of Basic Medical Equipment.  \uf0b7 Management of Road equipment."], ["**90.**", "Butaleja DLG", "\uf0b7 YLP-low recovery of funds  \uf0b7 Performance of URF  \uf0b7 Pension Liabilities  \uf0b7 Under-collection of Local Revenue  \uf0b7 Lack of legal ownership of land, forests reserves \uf0b7 Non-existence of land office and staffing.  \uf0b7 Unlicensed/illegal activities on Natural resources. Management of road equipment  \uf0b7 Failure to maintain road equipment log sheets  \uf0b7 Status of basic medical equipment  \uf0b7 Condition of medical equipment  \uf0b7 Competence of staff to handle medical equipment \uf0b7 Non disposal of obsolete equipment"], ["**91.**", "Bukwo DLG", "\uf0b7 YLP-low recovery of funds  \uf0b7 Performance of URF  \uf0b7 Outstanding pension and gratuity  \uf0b7 Under collection of Local Revenue  \uf0b7 Staffing gaps  \uf0b7 Status of the Medical equipment at Bukwo District Hospital \uf0b7 Non Existence of the District Environment Committee\u2019s"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Absence of the Physical Planning Committee", null], ["**92.**", "Sironko DLG", "\uf0b7 YLP-low recovery of funds  \uf0b7 Performance of URF  \uf0b7 Pension Arrears  \uf0b7 Under-collection of Local Revenue  \uf0b7 Failure to assess and collect property taxes \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Performance of Physical Planning Committee"], ["**93.**", "Namisindwa DLG", "\uf0b7 Performance Of URF  \uf0b7 YLP-low recovery of funds  \uf0b7 Unpaid salaries  \uf0b7 Excess Expenditure  \uf0b7 Understaffing  \uf0b7 Construction of District administration block  \uf0b7 Failure to conduct a comprehensive revenue assessment  \uf0b7 Disaster management - Effect of Heavy rains  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Lack of a District Environmental Committee  \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Failure to maintain road equipment records  \uf0b7 Condition of medical equipment"], ["**94.**", "Budaka DLG", "\uf0b7 YLP-low recovery of funds  \uf0b7 Performance of URF  \uf0b7 Budget Performance of Uganda Wen Entrepreneurship Programme \uf0b7 District Court Cases  \uf0b7 Lack of Land Titles  \uf0b7 Lack of legal ownership of forests reserves and wetlands  \uf0b7 Unlicensed activities carried out in the gazetted wetlands  \uf0b7 Inventory of Medical equipment  \uf0b7 Competence of staff to handle medical equipment  \uf0b7 Condition of the Medical equipment  \uf0b7 Composition of Physical Planning"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "262", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**95.**", "Bududa DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF  \uf0b7 Salary Arrears  \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment  \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying  \uf0b7 Inactive District Environment Committee  \uf0b7 Staffing and Human Resource Management  \uf0b7 Understaffing  \uf0b7 Un-reconciling enrollment figures  \uf0b7 Lack of Land Titles  \uf0b7 Non-disposal of Obsolete Assets"], ["**96.**", "Bulambuli DLG", "\uf0b7 YLP-low recovery of funds  \uf0b7 Performance of URF  \uf0b7 Condition of medical equipment  \uf0b7 Natural Resources  \uf0b7 Lack of District Environment Committee"], ["**97.**", "Busia DLG", "\uf0b7 YLP-low recovery of funds  \uf0b7 Performance of URF  \uf0b7 Failure to recover local revenue for Sub-counties \uf0b7 Poor Contract management  \uf0b7 Unlicensed activities on natural resources  \uf0b7 Failure to gazette land for wetlands and forests  \uf0b7 Poor maintenance of medical equipment  \uf0b7 Payment for unsuccessful repair of X-ray machine"], ["**98.**", "Busia MC", "\uf0b7 Performance Of URF  \uf0b7 Under-collection of Local Revenue  \uf0b7 Status of Basic Medical equipment at Busia Health Centre I \uf0b7 Lack of an Urban Physical Development Plan"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Budget for the Urban Physical Planning Committee \uf0b7 Lack of a garbage management system  \uf0b7 Failure to maintain road equipment records  \uf0b7 Non-disposal of obsolete assets", null], ["**99.**", "Butebo DLG", "\uf0b7 Performance Of URF  \uf0b7 Local Revenue Shortfall  \uf0b7 Failure to carry out local revenue enumeration and assessment \uf0b7 Absence of a District Environmental Committee  \uf0b7 Unlicensed activities carried out in the gazetted wetlands  \uf0b7 Lack of clear boundaries of wetlands  \uf0b7 Lack of Financial Statements for Nasenyi Primary School  \uf0b7 Inadequate supervision by district officials  \uf0b7 Lack of District Physical Planning Committee  \uf0b7 Encroachment on council land at Nasuleta Health Centre II"], ["**100.**", "Kapchorwa DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 Performance of URF  \uf0b7 Outstanding rent arrears  \uf0b7 Missing vouchers  \uf0b7 Failure to sign Financing agreements with Youth Groups  \uf0b7 NUSAF Project Operations, shortcomings on Chebaser-kapkwateny car sub-project (road construction)  \uf0b7 Unrealized Royalties Revenue  \uf0b7 Outstanding Rent Arrears  \uf0b7 Shortfall in Central Government Transfers  \uf0b7 Staffing Gaps  \uf0b7 Stalled construction of the new Administration Block  \uf0b7 Status of Medical Equipment in the Hospital  \uf0b7 Inadequate medical equipment  \uf0b7 Failure to prepare defect reports  \uf0b7 Defects on the construction of maternity ward in Tumboboi Sub-county \uf0b7 Lack of legal ownership of land, forests reserves  \uf0b7 Absence of a Distinct Environmental Committee  \uf0b7 Unlicensed activities on Natural resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Budget for the Physical Planning committee \uf0b7 Physical Planning Committee Performance", null], ["**101.**", "Kapchorwa MC", "\uf0b7 YLP-low recovery of funds  \uf0b7 Performance of URF  \uf0b7 Under-collection of Local Revenue  \uf0b7 Unsupported/unauthorized supplementary budget  \uf0b7 Understaffing  \uf0b7 Lack of a physical planning committee  \uf0b7 Lack of certified by laws on garbage management  \uf0b7 Failure to undertake sensitization activities regarding garbage management  \uf0b7 Inadequate facilities to collect garbage  \uf0b7 Improper dumping of garbage  \uf0b7 Lack of Local and Municipal Environment Committee\u2019s"], ["**102.**", "Kibuku DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 Performance of URF  \uf0b7 Double transfer of UWEP funds  \uf0b7 Staffing Gaps  \uf0b7 Irregular Payment of Salaries to Retired Staff  \uf0b7 Natural Resources  \uf0b7 Lack of Certificate of Ownership of Wetlands  \uf0b7 Unlicensed Activities in Wet Lands  \uf0b7 Mismanagement of the District\u2019s Natural Resources  \uf0b7 Lack of Land Titles  \uf0b7 Poor condition of medical equipment  \uf0b7 Lack of skilled personnel to manage medical equipment  \uf0b7 Non-disposal of obsolete equipment  \uf0b7 Defects regarding the slitting, drilling and installation of bore holes \uf0b7 Failure to meet minimum required Standards of UPE School  l \uf0b7 Evaluation of Internal Audit function"], ["**103.**", "Kween DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under-collection of Local Revenue  \uf0b7 Budget Performance  \uf0b7 Lack of financial statements  \uf0b7 Existence of land office and staffing  \uf0b7 Absence of a District Environment Committee  \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Composition of the district physical panning committee. \uf0b7 Non-existence of ophthalmic department  \uf0b7 Idle Ultra Sound Scan  \uf0b7 Inadequate medical Equipment", null], ["**104.**", "Manafwa DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 Performance of URF  \uf0b7 Receivables  \uf0b7 Unacknowledged erroneous transfer of funds  \uf0b7 Unrecovered Loans  \uf0b7 Late Release and Disbursement of Funds  \uf0b7 School Facilities Grant (SFG) anomalies  \uf0b7 Existence of land office and staffing  \uf0b7 Lack of Local and District Environment Committees \uf0b7 Non-functional and non-existent medical equipment"], ["**105.**", "Mbale DLG", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 Performance of URF  \uf0b7 Pension Liabilities  \uf0b7 Procurements not reported to PPDA  \uf0b7 Failure to fully implement the procurement plan \uf0b7 Budgetary Shortfall  \uf0b7 Ineffective Land Board  \uf0b7 Under realization of land fees"], ["**106.**", "Mbale MC", "\uf0b7 YLP-Low Recovery of Funds  \uf0b7 Performance of URF  \uf0b7 Under collection of local revenue"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of certified by-laws on garbage management  \uf0b7 Lack of appropriate garbage management equipment \uf0b7 Budgetary Shortfall  \uf0b7 Lack of Local and Municipal Environment Committees \uf0b7 Asbestos roof  \uf0b7 Inadequate desks  \uf0b7 Lack of a land title  \uf0b7 Inadequate staff houses  \uf0b7 Under-funding of Physical Planning department", null], ["**107.**", "Pallisa DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance of URF  \uf0b7 Receivables  \uf0b7 Irregular Excess Expenditure on Councilors\u2019 Emoluments \uf0b7 Inactive District Environment Committee  \uf0b7 Un-licensed Activities on Wetlands  \uf0b7 Inactive physical planning committee  \uf0b7 Non-functional and non-existent medical equipment"], ["**108.**", "Tororo DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance of URF  \uf0b7 Transfers of UWEP funds to MoGLSD  \uf0b7 Failure of council to sit in the whole financial Year  \uf0b7 Non-operational district service commission  \uf0b7 Lack of Local Environment Committees  \uf0b7 Inadequate monitoring and supervision of the usage of Natural Resources \uf0b7 Existence of land office and staffing  \uf0b7 Demarcations and size of the wetlands  \uf0b7 Failure to report a fraudulent company to PPDA  \uf0b7 Procurement not in the procurement Plan  \uf0b7 Audit of SOP-SOP Primary School under capitation Grant  \uf0b7 Inadequate ambulance services  \uf0b7 Inadequate Health and safety measures  \uf0b7 Status of the Basic Medical equipment  \uf0b7 Understaffing  \uf0b7 Failure to Implement Budget as approved by Parliament  \uf0b7 Local Revenue Shortfall"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Revenue Accountability and contracts", null], ["**109.**", "Tororo MC", "\uf0b7 Performance of URF  \uf0b7 Non-funding of the Physical Planning Committee activities  \uf0b7 Failure to implement solid waste management strategy  \uf0b7 Lack of a Proper Solid Waste Management System  \uf0b7 Lack of appropriate garbage management equipment  \uf0b7 Budget Shortfall  \uf0b7 Inadequate monitoring and supervision of the usage of Natural Resources under the Municipal"], ["", "**MBARARA BRANCH**", ""], ["**110.**", "Mbarara DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Shortfall in central government grants  \uf0b7 Mischarge of expenditure  \uf0b7 Nugatory Expenditure  \uf0b7 Irregular Payment of VAT  \uf0b7 District Natural Resources  \uf0b7 Delayed Modification Works on Defective Road Equipment \uf0b7 PPDA Findings"], ["**111.**", "Bushenyi DLG", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance of URF  \uf0b7 Under-collection of revenue  \uf0b7 Outstanding receivables not supported  \uf0b7 Delayed Modification Works on Defective Road Equipment \uf0b7 Lack of Land Titles  \uf0b7 PPDA Report  \uf0b7 Legal ownership of land, Forests Reserves and Wetlands \uf0b7 Unlicensed Activities in Wetlands and Forest Reserves  \uf0b7 Condition of medical equipment"], ["**112.**", "Mbarara MC", ""]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 YLP-Low Recovery Of Funds  \uf0b7 Performance of URF  \uf0b7 domestic arrears  \uf0b7 under collection of revenue  \uf0b7 shortfall in government releases  \uf0b7 Inadequate medical equipment  \uf0b7 Failure to Implement planned Output  \uf0b7 Inadequate garbage funding  \uf0b7 Inadequate equipment in garbage collection  \uf0b7 Waste collection and transportation equipment as well as post plants not in place  \uf0b7 Assessment of the Impacts of municipal solid waste activities on the environment  \uf0b7 Other Challenges on garbage collection at the Municipal.", null], ["**113.**", "Mita DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 Staffing  \uf0b7 Medical Equipment  \uf0b7 Non-functional Medical Equipment  \uf0b7 Lack of staff in the Natural Resources Sector \uf0b7 Unlicensed Activities on District Wetlands"], ["**114.**", "Sheema DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Pension and Gratuity arrears  \uf0b7 Under-collection of local revenue  \uf0b7 Shortfall in Government grants  \uf0b7 Audit of procurement of public works  6  \uf0b7 Contract Awards that did not meet the evaluation criteria  \uf0b7 Lack of evidence of receipt of invitation to Bid by bidders 7  \uf0b7 Absence of a Physical Planner on the Physical Planning committee (PPC) \uf0b7 Budget Allocation to the Physical planning committee  \uf0b7 Lack of a wetlands register"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of key personnel in the Natural resources department \uf0b7 Lack of Basic Medical Equipment  \uf0b7 Poor Condition of Medical Equipment  \uf0b7 Non-maintenance of records  \uf0b7 Safe Equipment operation practices  \uf0b7 1nadequate capitation grant releases to the school 15", null], ["**115.**", "Sheema MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 Garbage collection and Management  6  \uf0b7 Lack of waste treatment facility and post plant \uf0b7 Lack of Physical planner in private practice  \uf0b7 Physical planning committee  \uf0b7 Unlicensed activities on Natural resources"], ["**116.**", "Buhweju DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Pension and gratuity arrears  \uf0b7 Un-supported Royalties received  \uf0b7 Understaffing  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Absence of a Distinct Environmental committee  \uf0b7 Unlicensed Activities on Natural resources  \uf0b7 Existence of Physical Planning committee  \uf0b7 committee Performance  \uf0b7 Capitation grant releases to schoo  \uf0b7 Lack of Basic Medical Equipment l  \uf0b7 Condition of medical equipment"], ["**117.**", "Rubirizi DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Non-demarcation of Natural Resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "270", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unlicensed activities on the crater lakes Inadequate basic medical equipment  \uf0b7 Medical equipment due for service", null], ["**118.**", "Kanungu DLG", "\uf0b7 PERFORMANCE OF URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Lack of land titles  \uf0b7 Capitation Grant not in agreement with Enrolment  \uf0b7 Lack of Basic Medical Equipment  \uf0b7 Poor condition of Medical Equipment  \uf0b7 Lack of License to Operate Xray Machine in Kambuga Hospital \uf0b7 Non-demarcation of Natural Resources"], ["**119.**", "Kisoro DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Non deduction of Local Service Tax  \uf0b7 Capitation grant releases to the school  \uf0b7 Poor Condition of medical equipment  \uf0b7 Unlicensed Activities on District Wetlands  \uf0b7 Failure to demarcate natural resources  \uf0b7 Lack of District Environment Action Plan  \uf0b7 Failure to Fully Constitute a Physical Planning Committee"], ["**120.**", "Kisoro MC", "\uf0b7 PERFORMANCE OF URF  \uf0b7 Failure to Fully Constitute Municipal Council Physical Planning Committee (PPC)  \uf0b7 Inadequate equipment for garbage collection and transportation  \uf0b7 Waste treatment facilities as well as cpost plants not in place  \uf0b7 Lack of garbage by-laws  \uf0b7 Under-remittance of shared Local Revenue"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**121.**", "Kabale DLG", "\uf0b7 PERFORMANCE OF URF  \uf0b7 Pension liabilities  \uf0b7 Unlicensed Activities on District Wetlands  \uf0b7 Under-funding  \uf0b7 Lack of Basic Medical Equipment  \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment"], ["**122.**", "Kabale MC", "\uf0b7 PERFORMANCE OF URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Lack of land titles  \uf0b7 Lack of a Wetlands Register  \uf0b7 Unlicensed Activities on Municipal Wetlands \uf0b7 Lack of Essential Medical Equipment"], ["**123.**", "Isingiro DLG", "\uf0b7 PERFORMANCE OF URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Unaccounted for Funds  \uf0b7 Under collection of revenue  \uf0b7 Lack of land titles  \uf0b7 Land Encroachment  \uf0b7 Under funding of Kyashojwa Primary School \uf0b7 Lack of a fully-fledged district lands office  \uf0b7 Unlicensed activities on Natural resources"], ["**124.**", "Ibanda DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF  \uf0b7 Pension and Gratuity arrears  \uf0b7 Understaffing  \uf0b7 Inadequate medical equipment \uf0b7 Condition of medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "272", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to demarcate Natural Resources  \uf0b7 Construction of Mortuary and 2 stance VIP latrine", null], ["**125.**", "Ibanda MC", "\uf0b7 PERFORMANCE OF URF  \uf0b7 **Payables**  \uf0b7 Garbage Management  \uf0b7 Inadequate garbage funding  \uf0b7 Inadequate equipment and facility for garbage management"], ["**126.**", "Rukungiri DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 Under Collection of Local Revenue  \uf0b7 Unbudgeted Destic Arrears  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Lack of up to date wetlands register  \uf0b7 Non-Demarcation of Natural Resources  \uf0b7 Inadequate maintenance of road equipment  \uf0b7 Existence of Physical Planning Committee  \uf0b7 Obsolete and faulty medical equipment  \uf0b7 Lack of Basic Medical Equipment  \uf0b7 Payroll  \uf0b7 Understaffing"], ["**127.**", "Rukungiri MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 Under Collection of Local Revenue  \uf0b7 Understaffing  \uf0b7 Lack of legal ownership of land, forests reserves and wetlands  \uf0b7 Unlicensed Activities on  \uf0b7 Lack of Basic Medical Equipment Condition of medical equipment \uf0b7 Inadequate equipment for garbage collection  \uf0b7 Lack of bye-laws regarding garbage management  \uf0b7 Existence of Urban Physical Planning Committees  \uf0b7"], ["**128.**", "Rukiga DLG", ""]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "273", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 PERFORMANCE OF URF  \uf0b7 Under-collection of revenue  \uf0b7 Shortfall in Grants and Other Transfers  \uf0b7 YLP-LOW RECOVERY OF FUNDS 2017/185  \uf0b7 Projects inspection \u2013 Youth Livelihood Programme  \uf0b7 Ntungamo boda boda transport 5  \uf0b7 Kishongati Soap and Cosmetics Project 5  \uf0b7 Understaffing  \uf0b7 Lack of legal ownership of land, forests reserves and wet lannds \uf0b7 Lack of a District Environmental committee  \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Condition of medical equipment  \uf0b7 Lack of Basic Medical Equipment", null], ["**129.**", "Rubanda DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Under Collection of Local Revenue  \uf0b7 Revenue budget shortfall-central government grants.  \uf0b7 Under-funding of the Natural Resources sector  \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Absence of a District Environmental Committee  \uf0b7 Inadequate Medical Equipment in Health Centre IVs  \uf0b7 Lack of a Physical Planning committee  \uf0b7 Management of Road Equipment  \uf0b7 Delayed Modification Works on Defective Road Equipment"], ["**130.**", "Kiruhura DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Non-maintenance of essential records  \uf0b7 Capitation grant releases to school  \uf0b7 Inadequate basic medical equipment  \uf0b7 Failure to fully constitute District Physical Planning committee (PPC)"], ["**131.**", "Ntungamo DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "274", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Payables and pension liability  \uf0b7 Emoluments to Councilors  \uf0b7 Encroachment on Natural Resources \uf0b7 Condition of medical equipment  \uf0b7 Grounded Road Equipment", null], ["**132.**", "Ntungamo MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Shortfall in central grants releases  \uf0b7 Encroachment on forest reserves and wetlands"], ["**133.**", "Mbarara MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS  \uf0b7 PERFORMANCE OF URF  \uf0b7 Domestic Arrears  \uf0b7 Under-collection of local revenue  \uf0b7 Shortfall in Government Release  \uf0b7 Inadequate medical equipment in Mbarara Municipal Council Health Centre IV  \uf0b7 Failure to Implement planned Output  \uf0b7 Inadequate garbage funding  \uf0b7 Inadequate equipment in garbage collection  \uf0b7 Waste collection and transportation equipment as well as post plants not in place  \uf0b7 Assessment of the Impacts of municipal solid waste activities on the environment  \uf0b7 Other Challenges on garbage collection at the Municipal."], ["", "**MOROTO BRANCH**", ""], ["**134.**", "Abim DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Accumulation of domestic arrears  \uf0b7 Under Collection of Local Revenue  \uf0b7 Failure to apply prescribed guidelines in operating road equipment \uf0b7 Lack of a Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to constitute a District Environmental Committee \uf0b7 Lack of a District Environment Action Plan  \uf0b7 Lack of Register for Land, Wetlands and Forests  \uf0b7 Unlicensed activities on the Natural Resources", null], ["**135.**", "Napak DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Accumulation of domestic arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Unrealised Budget on grants  \uf0b7 Stalled Construction of Council chambers  \uf0b7 Lack of land titles  \uf0b7 Under Staffing  \uf0b7 Failure to meet the Minimum Standards in UPE Schools \uf0b7 Lack of a District Environment Committee  \uf0b7 Lack of Register for Land, Wetlands and Forests  \uf0b7 Unlicensed activities on the Natural Resources"], ["**136.**", "Moroto DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Accumulation of domestic arrears  \uf0b7 Unspent balance  \uf0b7 Irregular payment of night allowances to council members  \uf0b7 Failure to apply prescribed guidelines in operating the road equipment \uf0b7 Failure to constitute a District Environment Committee  \uf0b7 Lack of a District Environment Action Plan  \uf0b7 Lack of Register for Wetlands and Forests"], ["**137.**", "Nakapiripirit DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Domestic Arrears  \uf0b7 Un-Spent Conditional Grants  \uf0b7 Failure to Utilize Appropriated NUSAF II Funds"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "276", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Collection of Local Revenue  \uf0b7 Abandoned Motor Vehicle  \uf0b7 Irregular Sale of Solar Panels  \uf0b7 Diversion of Council Assets to Personal Use  \uf0b7 Grounded Motor Vehicles  \uf0b7 Failure to access the payroll by new staff  \uf0b7 Failure to access Pensions by Eligible Pensioners  \uf0b7 Construction of an irrigation system  \uf0b7 Un-demarcated Natural Resources  \uf0b7 Illegal activities on gazetted natural resources  \uf0b7 Failure to appoint a District Environment Committee  \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Absence of a District Lands Office  \uf0b7 Status of health facilities  \uf0b7 Shortage of Medical Equipment  \uf0b7 Medical equipment in poor working condition  \uf0b7 Under Staffing  \uf0b7 Failure to appoint Contract managers/supervisors", null], ["**138.**", "Kaabong DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 NUSAF3 Implementation  \uf0b7 Delayed disbursement of funds to groups  \uf0b7 Delayed implementation of NUSAF 3.  \uf0b7 Doubtful transfer of UGX. 3,333,857,143  \uf0b7 Medical Equipment  \uf0b7 Lack of a medical equipment inventory  \uf0b7 Shortage of Medical equipment  \uf0b7 Management of Natural Resources  \uf0b7 Un-demarcated Natural Resources  \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Absence of a District Environmental Committee"], ["**139.**", "Moroto MC", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Collection of Local Revenue  \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID)  \uf0b7 Diversion of UGX. 113,148,947  \uf0b7 Unbanked Local Revenue  \uf0b7 Over expenditure regarding PERFORMANCE OF URF operations  \uf0b7 Irregular award of road rehabilitation Contract UGX.430,379,418  \uf0b7 Direct Procurements worth UGX 35,000,000  \uf0b7 Acquisition of land without Technical input of the Chief government Valuer  \uf0b7 Failure to avail work plans and budgets for USMID expenditure  \uf0b7 Failure to account for funds on a quarterly basis using the prescribed forms  \uf0b7 Un-availed USMID Procurement Files  \uf0b7 Failure by Moroto Municipal Council to develop by-laws on garbage collection", null], ["", "**SOROTI BRANCH**", ""], ["**140.**", "BUKEDEA DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Pension and Gratuity Arrears  \uf0b7 Un-Spent Conditional Grant  \uf0b7 Reconciliation of Central Government Releases  \uf0b7 Salary Arrears  \uf0b7 Lack of Annual Budgets by Primary Schools  \uf0b7 Dilapidated school Accommodation and Classroom Structures \uf0b7 Poor pupil to facilities ratio  \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Shortage of medical equipment at the health facility  \uf0b7 Non-Functional Medical Equipment  \uf0b7 Idle and non-functioning dental machine"], ["**141.**", "DOKOLO DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Pension and Gratuity Arrears"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Collection of Local Revenue  \uf0b7 Reconciliation of Central Government Releases  \uf0b7 Accumulation of Arrears of Revenue  \uf0b7 Un remitted Payroll deductions  \uf0b7 Under Staffing  \uf0b7 Audit of UPE Schools  \uf0b7 Delayed Release of Approved funds 2017/2018  \uf0b7 Lack of legal ownership of Forest reserves and Wetlands \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Shortage of Medical Equipment at Dokolo HC IV  \uf0b7 Inadequate availability of protective wear  \uf0b7 Absence of district physical planning committee", null], ["**142.**", "KATAKWI DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Accumulation of Domestic Arrears  \uf0b7 Unrealized Budgeted Revenue  \uf0b7 Un-Spent Conditional Grants  \uf0b7 Capitation grant - Lack of Financial Statements  \uf0b7 Lack of Basic Medical Equipment in Health Facilities  \uf0b7 Failure to supply ordered Medicines  \uf0b7 Drug Stock Outs  \uf0b7 Existence and Performance of Physical Planning Committee \uf0b7 Absence of District Environment Committee  \uf0b7 Lack of a District Environment Action Plan"], ["**143.**", "KABERAMAIDO DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Salary and Pension Arrears  \uf0b7 Payment of avoidable court awards  \uf0b7 Un-Spent Conditional Grant  \uf0b7 Under Staffing  \uf0b7 Delayed deletion of retired/dead staff \uf0b7 Capitation Grants in UPE Schools  \uf0b7 Non-disposal of obsolete Assets"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "279", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of the district environmental committee  \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Shortage of medical equipment at the health facility  \uf0b7 Inadequate availability of protective wear  \uf0b7 Lack of skilled personnel to operate specialty equipment \uf0b7 Absence of district physical planning committee", null], ["**144.**", "KUMI DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Domestic Arrears  \uf0b7 Under-collection of Local Revenue  \uf0b7 Pension and Gratuity Arrears  \uf0b7 Revenue Budget Performance  \uf0b7 Under Staffing  \uf0b7 Lack of Capacity to Develop Prime Land  \uf0b7 Poor Pupil to Facilities Ratio in Primary Schools  \uf0b7 High Number of Court Cases and Contingencies  \uf0b7 Delayed Release of Approved funds for 2017/2018  \uf0b7 Lack of Legal Ownership of Forest Reserves and Wetlands \uf0b7 Unlicensed Activities On Natural Resources  \uf0b7 Shortage of medical equipment at the health facility  \uf0b7 Inadequate availability of protective wear"], ["**145.**", "NGORA DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Under Staffing  \uf0b7 Construction of a 4 in 1 Staff House at Aciisa Primary School  \uf0b7 Delayed release of approved funds 2017/2018  \uf0b7 Lack of Annual Work Plan and Annual Budget by Primary Schools  \uf0b7 Failure to Conduct Termly Stock Counts and Maintain Inventory Cards \uf0b7 Unlicensed Activities on Natural Resources  \uf0b7 Lack of Legal Ownership of Forest Reserves and Wetlands  \uf0b7 Shortage of medical equipment at the health facility  \uf0b7 Inadequate availability of protective wear"], ["**146.**", "OTUKE DLG", "\uf0b7 Performance of YLP"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Performance Of URF  \uf0b7 Unsupported Pension and Gratuity Payments  \uf0b7 Revenue Budget Performance  \uf0b7 Under-collection of Local Revenue  \uf0b7 Under Staffing in Orum HCIV  \uf0b7 Poor pupil to facilities ratio  \uf0b7 Lack of legal ownership of Forest reserves and Wetlands \uf0b7 Unlicensed activities on Natural resources  \uf0b7 Shortage of medical equipment at the health facility  \uf0b7 Lack of Budget for the Physical Planning committee  \uf0b7 Revenue generated by committees  \uf0b7 Lack of Safe Work Procedures for the road equipment  \uf0b7 Procurement Compliance review by PPDA", null], ["**147.**", "SOROTI DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Under-collection of Local Revenue  \uf0b7 Revenue Budget Performance  \uf0b7 Un-Spent Conditional Grant  \uf0b7 Pension and Gratuity Arrears  \uf0b7 Lack of Land Titles for the District Land  \uf0b7 Under Staffing  \uf0b7 Minimum Infrastructure Requirements at the Schools  \uf0b7 Poor pupil to facilities ratio  \uf0b7 Delayed Release of Approved funds for 2017/2018  \uf0b7 Budget Performance UWEP  \uf0b7 Unlicensed Activities on the Natural Resources  \uf0b7 Lack of Medical Equipment  \uf0b7 Non Functioning Medical Equipment  \uf0b7 Failure to allocate funds to the Physical Planning Committee"], ["**148.**", "SERERE DLG", "\uf0b7 Performance of YLP  \uf0b7 Performance Of URF  \uf0b7 Under-collection of Local Revenue \uf0b7 Unbudgeted Domestic Arrears"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Understaffing  \uf0b7 Encroachment on Forests Reserves  \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries \uf0b7 Status of basic medical equipment in Serere HC IV  \uf0b7 Capitation Grant", null], ["**149.**", "SOROTI MC", "\uf0b7 Performance Of URF  \uf0b7 Revenue Budget Performance  \uf0b7 Mischarge of Expenditure  \uf0b7 Un-Verified Pension and Gratuity Payments  \uf0b7 Un-Spent Conditional Grant  \uf0b7 Budget performance  \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID)  \uf0b7 Lack of a Municipality Environmental Action Plan  \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries  \uf0b7 Carrying out illegal activities on the Wet lands  \uf0b7 Lack of Register for Wetlands and Forests  \uf0b7 Status of Medical Equipment at Princess Diana IV  \uf0b7 Budget for the Physical Planning committee  \uf0b7 Lack of Bye-Laws Regarding Garbage Management  \uf0b7 Insufficient equipment/facilities to collect garbage  \uf0b7 Capitation - Failure to prepare Termly Financial Statements  \uf0b7 Poor pupil to facilities ratio"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF TABLES - v", "ABBREVIATIONS AND ACRONYMS - vi", "GLOSSARY OF TERMS - viii", "FOREWORD BY THE AUDITOR GENERAL - ix", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", "  1.1 Introduction - 1", "  1.2 Purpose - 1", "  1.3 Summary of Audit Results - 2", "  1.4 Highlights from Audits Performed - 4", "PART 2: CONSOLIDATED FINANCIAL STATEMENTS - 10", "2.1 Opinion of the Auditor General on the Government of Uganda Consolidated Financial Statements of", "MDAs for the Year ended 30th June 2018 - 10", "2.2 Report and Opinion of the Auditor General on the Consolidated Financial Statements of District Local", "Governments for the Year ended 30th June 2018 - 23", "2.3 Report and Opinion of the Auditor General on the Consolidated Financial Statements Of Municipal", "Councils for the Year ended 30 th June 2018 - 31", "PART 3: GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) - 39", "  3.1 Summary of Audit Results - 39", "  3.2 Cross \u2013 Cutting Issues for Consideration by the Oversight Committees - 39", "  3.3 Sectoral Key Findings - 48", "  3.4 Summary of Audit Results of entities - 62", "PART 4: COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES - 63", "  4.1 Summary of Audit Results - 63", "4.2 Financial Performance of Public Corporations and State Enterprises for the Year ended 30th June", "2018 - 64", "  4.3 Cross-Cutting Issues for Consideration by the Oversight Committees - 74", "  4.4 Sectoral Key Findings - 86", "  4.5 Summary of Audit Results of Entities - 92", "PART 5: LOCAL AUTHORITIES/ GOVERNMENTS - 93", "  5.1 Summary of Audit Results - 93", "  5.2 Cross-Cutting Issues for Consideration by the Oversight Committees - 94"], "page": 3}, {"content": ["  5.3 Summary of Audit Results of Specific Entities - 102", "PART 6: VALUE FOR MONEY - 103", "  6.1 Overview - 103", "  6.2 Definition and Focus of VFM Audits - 103", "  6.3 Key Findings, Conclusions and Recommendations - 105", "Part 7: SPECIAL AUDIT REPORTS - 137", "  7.1 Summary of Special Audit Results - 137", "ANNEXURES - 140", "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES - 140", "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS - 143", "  2.1 Adverse Opinions - 143", "  2.2 Qualified Opinions - 144", "  2.3 UnQualified Opinions - 157", "ANNEXURE III: SUMMARY FINDINGS OF COSASE - 183", "  3.1 Unqualified Opinions - 183", "  3.2 Qualified Opinions - 207", "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS - 214", "  4.1 Qualified Opinions - 214", "  4.2 Unqualified Opinions - 222", "ANNEXURE V: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS - 283"], "page": 4}, {"content": ["LIST OF TABLES", "Table 1: Status of Audit performance for audit year 2018 - 3", "Table 2: Summary of Opinions - 3", "Table 3: Non-deduction and Non-remittance of taxes - 43", "Table 4: Wasteful/Nugatory Expenditure - 44", "Table 5: Outstanding Receivables - 45", "Table 6: Untitled/Land/Encroached land/Other Land Matter - 46", "Table 7: Pending Legal Cases - 47", "Table 8: Under absorption of project funds - 52", "Table 9: Details of Management Information systems within JLOS sector - 56", "Table 10: Un-Consolidated State Enterprises - 64", "Table 11: Profitability of Enterprises - 66", "Table 12: Returns on Assets - 68", "Table 13: Liquidity of Enterprises - 70", "Table 14: Enterprise Gearing - 71", "Table 15: Enterprises' ability to service loan obligations - 73", "Table 16: Corporate governance weaknesses - 75", "Table 17: Pending Legal Cases - 77", "Table 18: Wasteful/ Nugatory Expenditure - 78", "Table 19: Staff Shortages - 79", "Table 20: Outstanding Receivables - 80", "Table 21: Noncompliance with statutory deductions - 82", "Table 22: Land Matters - 83", "Table 23: Procurement Anomalies - 85", "Table 24: Non-operational projects - 90", "Table 25: Summary of Audit Results - 93", "Table 27: Recoveries for on-going projects for 2015/16-2017/18 - 95", "Table 28: Status of Medical Equipment - 98", "LIST OF FIGURES", "Figure 1: Summary of Opinions - 63"], "page": 5}]}