{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nThe Rt. Hon. Speaker of Parliament Parliament of Uganda", "metadata": {"headings": [[]], "page": 1, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Kampala", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 2, "level": 5}}], "page": 2, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 2, "level": 5}}], "page": 2, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}], "page": 2, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "thematic report for the financial year 2022/2023. \nI would like to thank my staff who undertook this audit and the staff of the different entities for the assistance offered to the audit teams during the period of audit. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}, [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}], [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}]], "page": 2, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL Kampala", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 2, "level": 5}}, {"headings_1": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}], "page": 2, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "31 st December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 2, "level": 5}}, {"headings_1": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}], "page": 2, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 3, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL Kampala", "page": 2, "level": 5}}], "page": 3, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "List of Tables", "metadata": {"headings": [{"headings_0": {"content": "List of Tables", "page": 5, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 3, "level": 5}}], "page": 5, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "List of Abbreviations", "metadata": {"headings": [{"headings_0": {"content": "List of Abbreviations", "page": 5, "level": 5}}, {"headings_1": {"content": "List of Tables", "page": 5, "level": 5}}], "page": 5, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["BCC", "Budget Call Circular"], ["BFP", "Budget Framework Paper"], ["BMAU", "Budget Monitoring and Accountability Unit"], ["Bn", "Billion"], ["CoC", "Certificate of Compliance"], ["GAPR", "Government Annual Performance Report"], ["GDP", "Gross Domestic Product"], ["ICT", "Information and Communications Technology"], ["LG", "Local Government"], ["MALG", "Ministries, Agencies and Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance Planning and Economic Development"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["OPM", "Office of the Prime Minister"], ["PAPs", "Project Affected Persons"], ["PBS", "Programme-Based Budgeting System"], ["PFMA", "Public Finance Management Act"], ["PFMR", "Public Finance Management Regulations"], ["Tn", "Trillion"], ["UCF", "Uganda Consolidated Fund"], ["URA", "Uganda Revenue Authority"]], "metadata": {"headings": [{"headings_0": {"content": "List of Abbreviations", "page": 5, "level": 5}}, {"headings_1": {"content": "List of Tables", "page": 5, "level": 5}}], "page": 5, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Acronym", "Description"], "type": "table"}}, {"content": "EXECUTIVE SUMMARY", "metadata": {"headings": [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 6, "level": 5}}, {"headings_1": {"content": "List of Abbreviations", "page": 5, "level": 5}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 6, "level": 5}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "adopted by Government. I undertook a review of the implementation of this budget and below is a summary of my key findings, which have been consolidated in this theme report and detailed in the entity/project-specific reports.", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 6, "level": 5}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 6, "level": 2}}, {"headings_1": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Challenges were noted in the implementation of the programmatic approach to planning and budgeting such as; inadequate legal framework, inadequate conceptualization of the", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 6, "level": 2}}, {"headings_1": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "metadata": {"headings": [{"headings_0": {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "page": 6, "level": 2}}, {"headings_1": {"content": "i.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "supplementary budgets through programme structures, misalignment of entity work plans", "metadata": {"headings": [{"headings_0": {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "page": 6, "level": 2}}, {"headings_1": {"content": "i.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "metadata": {"headings": [{"headings_0": {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "page": 6, "level": 2}}, {"headings_1": {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 6, "level": 2}}, {"headings_1": {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government planned to collect revenue of UGX.48.136Tn, out of which UGX.46.921Tn was realized by the end of the year, representing 97% performance.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 6, "level": 2}}, {"headings_1": {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "metadata": {"headings": [{"headings_0": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}, {"headings_1": {"content": "ii.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "of UGX.4.412Tn.", "metadata": {"headings": [{"headings_0": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}, {"headings_1": {"content": "ii.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 6, "level": 2}}, {"headings_1": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Out of the total expenditure budget of UGX.52.548Tn, only UGX.49.226Tn was warranted, resulting in an unfunded budget of UGX.3.321Tn, representing a performance of 94%.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 6, "level": 2}}, {"headings_1": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 6, "level": 2}}, {"headings_1": {"content": "iv.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.49.226Tn, only UGX.43.404Tn was absorbed, representing 88% absorption.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 6, "level": 2}}, {"headings_1": {"content": "iv.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "metadata": {"headings": [{"headings_0": {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "page": 6, "level": 4}}, {"headings_1": {"content": "v.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "vii.", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 6, "level": 2}}, {"headings_1": {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I analyzed a total of 1,415 outputs worth UGX.1.040Tn in 162 LGs to confirm if appropriate", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 6, "level": 2}}, {"headings_1": {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "metadata": {"headings": [{"headings_0": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}, {"headings_1": {"content": "vii.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "UGX.0.369Tn lacked appropriate indicators. \nviii.", "metadata": {"headings": [{"headings_0": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}, {"headings_1": {"content": "vii.", "page": 6, "level": 2}}, [{"headings_0": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}, {"headings_1": {"content": "vii.", "page": 6, "level": 2}}]], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "metadata": {"headings": [{"headings_0": {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "page": 6, "level": 4}}, {"headings_1": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "xi.", "metadata": {"headings": [{"headings_0": {"content": "xi.", "page": 7, "level": 2}}, {"headings_1": {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "page": 6, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "A sample of 28 projects had cumulatively drawn less than the expected amounts as per the", "metadata": {"headings": [{"headings_0": {"content": "xi.", "page": 7, "level": 2}}, {"headings_1": {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "page": 6, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "metadata": {"headings": [{"headings_0": {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "page": 7, "level": 4}}, {"headings_1": {"content": "xi.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "funding amounting to UGX.118.99Bn and USD.56.151Mn.", "metadata": {"headings": [{"headings_0": {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "page": 7, "level": 4}}, {"headings_1": {"content": "xi.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Key Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendations", "page": 7, "level": 5}}, {"headings_1": {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 7, "level": 5}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government should align the existing legal frame work to the programmatic approach, strengthen programme secretariats to undertake their responsibilities, strengthen OPM\u2019s monitoring function, and undertake massive sensitization of all stakeholders to deepen the understanding of the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 7, "level": 5}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "metadata": {"headings": [{"headings_0": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}, {"headings_1": {"content": "i.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "that the revenue teams are adequately staffed, the revenue officers and tax payers are trained on how to use the automated revenue systems, and the revaluation of properties expedited.", "metadata": {"headings": [{"headings_0": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}, {"headings_1": {"content": "i.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "metadata": {"headings": [{"headings_0": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}, {"headings_1": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "with proportionate revisions in revenues.", "metadata": {"headings": [{"headings_0": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}, {"headings_1": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "metadata": {"headings": [{"headings_0": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}, {"headings_1": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "ensure budgets are more realistic and guide entities to adjust work plans in cases of", "metadata": {"headings": [{"headings_0": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}, {"headings_1": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "metadata": {"headings": [{"headings_0": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}, {"headings_1": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "were affected to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}, {"headings_1": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "metadata": {"headings": [{"headings_0": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}, {"headings_1": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "timely manner and supported by sufficient revenue resources.", "metadata": {"headings": [{"headings_0": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}, {"headings_1": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "metadata": {"headings": [{"headings_0": {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "page": 7, "level": 4}}, {"headings_1": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "system in LGs.", "metadata": {"headings": [{"headings_0": {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "page": 7, "level": 4}}, {"headings_1": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Overall Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion", "page": 8, "level": 5}}, {"headings_1": {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "page": 7, "level": 4}}], "page": 8, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government has made notable achievements and progress towards the full adoption of the", "metadata": {"headings": [{"headings_0": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}, {"headings_1": {"content": "Overall Conclusion", "page": 8, "level": 5}}], "page": 8, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "programmatic approach to planning and budgeting, as highlighted above. However, as discussed", "metadata": {"headings": [{"headings_0": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}, {"headings_1": {"content": "Overall Conclusion", "page": 8, "level": 5}}], "page": 8, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "metadata": {"headings": [{"headings_0": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}, {"headings_1": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}], "page": 8, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "procurements, late release of funds, failure to absorb funds, weaknesses in contract supervision, and delayed recruitments, among others. Government can perform better and improve budget credibility if the proposed recommendations are implemented. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}, {"headings_1": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}, [{"headings_0": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}, {"headings_1": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}]], "page": 8, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL Kampala", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 8, "level": 5}}, {"headings_1": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}], "page": 8, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "31 st December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 8, "level": 5}}, {"headings_1": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}], "page": 8, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "page": 9, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL Kampala", "page": 8, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "page": 9, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "using the available resources.", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "page": 9, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "metadata": {"headings": [{"headings_0": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}, {"headings_1": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "sector-wide approach to the programmatic approach to planning and budgeting, where", "metadata": {"headings": [{"headings_0": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}, {"headings_1": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}, {"headings_1": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "year 2022/2023, a number of reforms were implemented aimed at supporting the", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}, {"headings_1": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "metadata": {"headings": [{"headings_0": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}, {"headings_1": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "that reflects the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}, {"headings_1": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "metadata": {"headings": [{"headings_0": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}, {"headings_1": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government Votes and the balance of UGX.6.286Tn was allocated to the Local", "metadata": {"headings": [{"headings_0": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}, {"headings_1": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "metadata": {"headings": [{"headings_0": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}, {"headings_1": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "refers. \n1.2", "metadata": {"headings": [{"headings_0": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}, {"headings_1": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}, [{"headings_0": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}, {"headings_1": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}]], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Justification for the review of the performance of the budget", "metadata": {"headings": [{"headings_0": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}, {"headings_1": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The budget as presented by the Minister responsible for finance, reflects government", "metadata": {"headings": [{"headings_0": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}, {"headings_1": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "metadata": {"headings": [{"headings_0": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, {"headings_1": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Auditor General to undertake an independent assessment of the extent to which government has delivered on its promises. \nAs earlier indicated, during this financial year, government implemented reforms to the budgeting and financial management process to align them to the programmatic approach to budgeting and planning which was the method through which government planned to", "metadata": {"headings": [{"headings_0": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, {"headings_1": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}, [{"headings_0": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, {"headings_1": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}]], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}, {"headings_1": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "examines the performance and challenges (if any) of government in implementing this approach. \n1.3", "metadata": {"headings": [{"headings_0": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}, {"headings_1": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, [{"headings_0": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}, {"headings_1": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}]], "page": 9, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Objectives of the Audit", "metadata": {"headings": [{"headings_0": {"content": "Objectives of the Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "metadata": {"headings": [{"headings_0": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}, {"headings_1": {"content": "Objectives of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "the 2022/2023 budget was implemented in accordance with the Appropriations Act, and budget execution circulars issued by PS/ST. Below are the specific of objectives.", "metadata": {"headings": [{"headings_0": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}, {"headings_1": {"content": "Objectives of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "1. To assess the implementation of the programmatic approach to planning and budgeting.", "metadata": {"headings": [{"headings_0": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}, {"headings_1": {"content": "Objectives of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "list"}}, {"content": "2. To assess the performance of the approved budget for MDAs, LGs and projects.", "metadata": {"headings": [{"headings_0": {"content": "2. To assess the performance of the approved budget for MDAs, LGs and projects.", "page": 10, "level": 2}}, {"headings_1": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "1 .4", "metadata": {"headings": [{"headings_0": {"content": "1 .4", "page": 10, "level": 5}}, {"headings_1": {"content": "2. To assess the performance of the approved budget for MDAs, LGs and projects.", "page": 10, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Scope of the Audit", "metadata": {"headings": [{"headings_0": {"content": "Scope of the Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "1 .4", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The review for the implementation of the programmatic approach to planning and budgeting was undertaken in all the 20 programmes while the review on the performance of the approved budget was undertaken in all entities and the entity specific results are", "metadata": {"headings": [{"headings_0": {"content": "Scope of the Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "1 .4", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "metadata": {"headings": [{"headings_0": {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "page": 10, "level": 4}}, {"headings_1": {"content": "Scope of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "1.5 Data Collection Methods", "metadata": {"headings": [{"headings_0": {"content": "1.5 Data Collection Methods", "page": 10, "level": 5}}, {"headings_1": {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "page": 10, "level": 4}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Data was collected using the following methods;", "metadata": {"headings": [{"headings_0": {"content": "1.5 Data Collection Methods", "page": 10, "level": 5}}, {"headings_1": {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "page": 10, "level": 4}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Interviews", "metadata": {"headings": [{"headings_0": {"content": "Interviews", "page": 10, "level": 5}}, {"headings_1": {"content": "1.5 Data Collection Methods", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "metadata": {"headings": [{"headings_0": {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "page": 10, "level": 2}}, {"headings_1": {"content": "Interviews", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "and budget officers at MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "page": 10, "level": 2}}, {"headings_1": {"content": "Interviews", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Review of documents", "metadata": {"headings": [{"headings_0": {"content": "Review of documents", "page": 10, "level": 5}}, {"headings_1": {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "page": 10, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "metadata": {"headings": [{"headings_0": {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "page": 10, "level": 1}}, {"headings_1": {"content": "Review of documents", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "performance reports, Ministerial Policy Statements among others were reviewed for the audit.", "metadata": {"headings": [{"headings_0": {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "page": 10, "level": 1}}, {"headings_1": {"content": "Review of documents", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Physical Inspections Physical inspections were undertaken to assess the extent of service delivery and accuracy of the performance information reported by the Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "Physical Inspections Physical inspections were undertaken to assess the extent of service delivery and accuracy of the performance information reported by the Accounting Officers.", "page": 10, "level": 4}}, {"headings_1": {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "page": 10, "level": 1}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "1.6 Data Analysis", "metadata": {"headings": [{"headings_0": {"content": "1.6 Data Analysis", "page": 10, "level": 5}}, {"headings_1": {"content": "Physical Inspections Physical inspections were undertaken to assess the extent of service delivery and accuracy of the performance information reported by the Accounting Officers.", "page": 10, "level": 4}}], "page": 10, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "CHAPTER TWO", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 11, "level": 5}}, {"headings_1": {"content": "1.6 Data Analysis", "page": 10, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 11, "level": 5}}, {"headings_1": {"content": "1.6 Data Analysis", "page": 10, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES 2 .1 Roles of Key Players", "metadata": {"headings": [{"headings_0": {"content": "ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES 2 .1 Roles of Key Players", "page": 11, "level": 5}}, {"headings_1": {"content": "CHAPTER TWO", "page": 11, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "page": 11, "level": 2}}, {"headings_1": {"content": "ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES 2 .1 Roles of Key Players", "page": 11, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "page": 11, "level": 2}}, {"headings_1": {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "page": 11, "level": 2}}], "page": 11, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "National Authority Planning", "\u2022 Sets/documents national priorities in the NDPs  \u2022 Prepares and issues Certificates of Compliance (CoC) of annual budgets to the NDP."], ["2", "Parliament", "\u2022 Reviews and approves work plans and budgets  \u2022 Appropriates resources for the execution of the budget  \u2022 Parliament also provides oversight on the implementation of the budget by entities"], ["3", "Local Government Councils", "\u2022 The Local Government Councils approve the annual budgets to be implemented by the Local Governments during the year  \u2022 The Council, through the District Executive Committee (DEC) and the Technical Planning Committee (TPC) undertake routine monitoring and supervision of the implementation of the budget"], ["4", "Ministry of Finance, Planning  and economic development", "approval Issues budget call circulars to entities to prepare Budget Framework Papers (BFPs) \u2022  \u2022 Presents consolidated BFPs to Cabinet and Parliament for \u2022 Mobilizes resources to execute the approved work plans \u2022 and budgets  Issues warrants to entities for the execution of planned activities  \u2022 Monitors execution of the budget through the Budget Monitoring and Accountability Unit (BMAU)"], ["5", "Office of the Auditor General", "\u2022 The Auditor General issues a grant of credits upon which warrants are provided to the entities for execution of the budget  \u2022 Undertakes review of the performance of the budget and accuracy of the information reported in the performance reports and financial statements."], ["6", "Programme secretariats/working groups", "\u2022 With the adoption of the programme approach to planning and budgeting, the programme secretariats and working groups are responsible for ensuring that entity budgets are implemented following Programme Implementation Action Plans. the"], ["7", "Accounting Officers", "\u2022 Prepare annual work plans for the year  \u2022 Undertake periodic budget monitoring and reporting"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "page": 11, "level": 2}}, {"headings_1": {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "page": 11, "level": 2}}], "page": 11, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["No", "Stakeholder", "Responsibility"], "type": "table"}}, {"content": "2.2.1 Budget Preparation", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Budget Preparation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "page": 11, "level": 2}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "metadata": {"headings": [{"headings_0": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.1 Budget Preparation", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "15 th November of the preceding year.", "metadata": {"headings": [{"headings_0": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.1 Budget Preparation", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "metadata": {"headings": [{"headings_0": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}, {"headings_1": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}, {"headings_1": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "metadata": {"headings": [{"headings_0": {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "page": 12, "level": 4}}, {"headings_1": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "submit budget estimates, Ministerial Policy Statements, and work plans to Parliament for", "metadata": {"headings": [{"headings_0": {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "page": 12, "level": 4}}, {"headings_1": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "review and approval by 1 st April of the preceding year.", "metadata": {"headings": [{"headings_0": {"content": "review and approval by 1 st April of the preceding year.", "page": 12, "level": 2}}, {"headings_1": {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "2.2.2 Budget Approval", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}, {"headings_1": {"content": "review and approval by 1 st April of the preceding year.", "page": 12, "level": 2}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Once the budget estimates, Ministerial Policy Statements, and work plans are submitted", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}, {"headings_1": {"content": "review and approval by 1 st April of the preceding year.", "page": 12, "level": 2}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "metadata": {"headings": [{"headings_0": {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "be read by 15 th June.", "metadata": {"headings": [{"headings_0": {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "metadata": {"headings": [{"headings_0": {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "page": 12, "level": 4}}, {"headings_1": {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "2.2.3 Approval of Supplementary Appropriations", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}, {"headings_1": {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Section 25(1) of the PFMA 2015 provides that, where in respect of any financial year, it", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}, {"headings_1": {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "metadata": {"headings": [{"headings_0": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "need has arisen for expenditure for a purpose for which no amount has been appropriated by the Appropriation Act, a supplementary estimate, showing the amount required, shall be laid before Parliament, by the Minister through a Supplementary Appropriation Bill. \naccess and implement the activities.", "metadata": {"headings": [{"headings_0": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}, [{"headings_0": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}]], "page": 12, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "2.2.4 Budget Execution", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Budget Execution", "page": 13, "level": 5}}, {"headings_1": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Once Parliament approves the budget estimates, the Secretary to the Treasury prepares", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Budget Execution", "page": 13, "level": 5}}, {"headings_1": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "metadata": {"headings": [{"headings_0": {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "page": 13, "level": 4}}, {"headings_1": {"content": "2.2.4 Budget Execution", "page": 13, "level": 5}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "page": 13, "level": 4}}, {"headings_1": {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "disbursed/released to the entities every quarter through the issue of cash limits/warrants", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "page": 13, "level": 4}}, {"headings_1": {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "in accordance with the Government Cash Flow Plan.", "metadata": {"headings": [{"headings_0": {"content": "in accordance with the Government Cash Flow Plan.", "page": 13, "level": 2}}, {"headings_1": {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "2.2.5 Budget Monitoring and Reporting", "metadata": {"headings": [{"headings_0": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}, {"headings_1": {"content": "in accordance with the Government Cash Flow Plan.", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The implementation of the budget is monitored through the Budget Monitoring and", "metadata": {"headings": [{"headings_0": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}, {"headings_1": {"content": "in accordance with the Government Cash Flow Plan.", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "metadata": {"headings": [{"headings_0": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}, {"headings_1": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "funds have been used to implement activities in the approved work plans and how", "metadata": {"headings": [{"headings_0": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}, {"headings_1": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "programme objectives are being achieved. The Accounting officers using the internal", "metadata": {"headings": [{"headings_0": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}, {"headings_1": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "systems such as the internal audit function to monitor and ensure that budgets are implemented as approved.", "metadata": {"headings": [{"headings_0": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}, {"headings_1": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}, {"headings_1": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "through the PBS detailing performance against the approved work plans and programme", "metadata": {"headings": [{"headings_0": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}, {"headings_1": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "metadata": {"headings": [{"headings_0": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}, {"headings_1": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "quarterly reports are consolidated into semi-annual and annual budget performance reports.", "metadata": {"headings": [{"headings_0": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}, {"headings_1": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "metadata": {"headings": [{"headings_0": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}, {"headings_1": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Figure 2: Budgeting Process flow chart \nBudget Formulation", "metadata": {"headings": [{"headings_0": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}, {"headings_1": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}, [{"headings_0": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}, {"headings_1": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}]], "page": 13, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "CHAPTER THREE", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER THREE", "page": 14, "level": 5}}, {"headings_1": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER THREE", "page": 14, "level": 5}}, {"headings_1": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 14, "level": 5}}, {"headings_1": {"content": "CHAPTER THREE", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "3.1", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 14, "level": 5}}, {"headings_1": {"content": "CHAPTER THREE", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Review of the programmatic approach to planning and budgeting", "metadata": {"headings": [{"headings_0": {"content": "Review of the programmatic approach to planning and budgeting", "page": 14, "level": 5}}, {"headings_1": {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Background", "metadata": {"headings": [{"headings_0": {"content": "Background", "page": 14, "level": 5}}, {"headings_1": {"content": "Review of the programmatic approach to planning and budgeting", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}, {"headings_1": {"content": "Background", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The programme approach is expected to facilitate the achievement of national development", "metadata": {"headings": [{"headings_0": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}, {"headings_1": {"content": "Background", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "metadata": {"headings": [{"headings_0": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}, {"headings_1": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "delivery of common results, strengthening the alignment of planning and budgeting frameworks", "metadata": {"headings": [{"headings_0": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}, {"headings_1": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "metadata": {"headings": [{"headings_0": {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "page": 14, "level": 4}}, {"headings_1": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "approach to the implementation of government activities there by reducing duplication and", "metadata": {"headings": [{"headings_0": {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "page": 14, "level": 4}}, {"headings_1": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "page": 14, "level": 2}}, {"headings_1": {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "page": 14, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Table 2: Showing the 20 programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the 20 programmes", "page": 14, "level": 2}}, {"headings_1": {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Agro-Industrialization Programme", "Ministry of Agriculture"], ["2", "Governance and Security Programme", "Office of the President"], ["3", "Public Sector Transformation Programme", "Ministry of Public Service"], ["4", "Regional Development Programme", "Ministry of Local Government"], ["5", "Administration of Justice", "Judiciary"], ["6", "Legislation, Oversight and Representation", "Parliamentary Commission"], ["7", "Mineral Development Programme", "Ministry of Energy"], ["8", "Sustainable Development of Petroleum Resources", "Ministry of Energy"], ["9", "Climate Change, Natural Resources , Environment and Water Management Development Programme", "Ministry of Water"], ["10", "Sustainable Energy Development Programme", "Ministry of Water"], ["11", "Sustainable Urbanization and Housing", "Ministry of Lands"], ["12", "Human Capital Development Programme", "Ministry of Education"], ["13", "Community Mobilization and Mindset Change Programme", "Ministry of Gender"], ["14", "Tourism Development Programme", "Ministry of Tourism"], ["15", "Private Sector Development Programme", "Ministry of Finance"], ["16", "Manufacturing Programme", "Ministry of Trade"], ["17", "Digital Transformation Programme", "Ministry of ICT"], ["18", "Innovation, Technology Development and Transfer", "Ministry of Science"], ["19", "Development Plan Implementation Programme", "Ministry of Finance"], ["20", "Integrated Transport Infrastructure and Services", "Ministry of Works"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the 20 programmes", "page": 14, "level": 2}}, {"headings_1": {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["No", "Programme", "Lead Entity"], "type": "table"}}, {"content": "3.1.1 Area of commendable performance", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Area of commendable performance", "page": 15, "level": 5}}, {"headings_1": {"content": "Table 2: Showing the 20 programmes", "page": 14, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "metadata": {"headings": [{"headings_0": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.1 Area of commendable performance", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "to realign them with the new programme approach. As a result, the presentation of entity work", "metadata": {"headings": [{"headings_0": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.1 Area of commendable performance", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "metadata": {"headings": [{"headings_0": {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "page": 15, "level": 4}}, {"headings_1": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "metadata": {"headings": [{"headings_0": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}, {"headings_1": {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "the budgeting process to the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}, {"headings_1": {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Despite the above achievements, there are areas that require government attention if complete", "metadata": {"headings": [{"headings_0": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}, {"headings_1": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "alignment of the programme-based planning and budgeting is to be achieved.", "metadata": {"headings": [{"headings_0": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}, {"headings_1": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "3.1.2 Areas that need attention At Government-wide level", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}, {"headings_1": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "a) Adequacy of the legal framework", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}, {"headings_1": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "metadata": {"headings": [{"headings_0": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "to sectoral committees, which was inconsistent with the programme approach. Similarly, the", "metadata": {"headings": [{"headings_0": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "metadata": {"headings": [{"headings_0": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}, {"headings_1": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "inconsistent with the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}, {"headings_1": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}, {"headings_1": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "approach to planning and budgeting.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}, {"headings_1": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised government to ensure that the amendments within the existing legal framework are", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "expedited to facilitate full alignment with the programme approach. \nb) Allocation of resources within programmes", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}, [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}]], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "metadata": {"headings": [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "programme approach, programme working groups/secretariats are expected to allocate resources based on programme priorities within the different contributing entities. However, the current \none of the actors /entities to contribute to these programmes in the NDP-III. This exposes these funds to diversion and defeats the programmatic approach to resource allocation.", "metadata": {"headings": [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}]], "page": 15, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}, {"headings_1": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "fully implement the programmatic approach to planning and budgeting. The allocation of resources to the missions would also be reviewed to align it with the programmes.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}, {"headings_1": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "and strengthen programme secretariats to ensure that allocation of resources is done within the programme structures and according to programme priorities.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "c) Supplementary expenditure requests outside the programme structure", "metadata": {"headings": [{"headings_0": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "metadata": {"headings": [{"headings_0": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}, {"headings_1": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "groups/secretariats before submission to the PS/ST. This implies that resources appropriated to various entities through supplementary funding do not go through the programme structures, which contradicts the principle of the programmatic approach distorts programme planning, implementation and reporting of programme activities.", "metadata": {"headings": [{"headings_0": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}, {"headings_1": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}, {"headings_1": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "ensure that supplementary expenditures are based on the recommendations from the programme secretariats.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}, {"headings_1": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "and programme secretariats to ensure that all supplementary requests are discussed by the programme structures before submission to the PS/ST.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "metadata": {"headings": [{"headings_0": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I noted that MDAs and Local governments did not fully participate in the development of the PIAPs which affected ownership of these PIAPs by the entities. The entities, both MDAs and LGs", "metadata": {"headings": [{"headings_0": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "metadata": {"headings": [{"headings_0": {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "page": 16, "level": 2}}, {"headings_1": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "in turn affects the implementation of the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "page": 16, "level": 2}}, {"headings_1": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Interviews with officials from the National Planning Authority revealed that entities especially the Local Governments were engaged following the mid-term review to come up with more comprehensive and inclusive PIAPs. However, this may not address the current challenges since", "metadata": {"headings": [{"headings_0": {"content": "Interviews with officials from the National Planning Authority revealed that entities especially the Local Governments were engaged following the mid-term review to come up with more comprehensive and inclusive PIAPs. However, this may not address the current challenges since", "page": 16, "level": 4}}, {"headings_1": {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "e) Absence of clear and harmonized outcome indicators", "metadata": {"headings": [{"headings_0": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 17, "level": 5}}, {"headings_1": {"content": "Interviews with officials from the National Planning Authority revealed that entities especially the Local Governments were engaged following the mid-term review to come up with more comprehensive and inclusive PIAPs. However, this may not address the current challenges since", "page": 16, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "metadata": {"headings": [{"headings_0": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "page": 17, "level": 2}}, {"headings_1": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 17, "level": 5}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "in the Programme Implementation Action Plans (PIAPs). This hinders the accurate measurement", "metadata": {"headings": [{"headings_0": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "page": 17, "level": 2}}, {"headings_1": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 17, "level": 5}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "metadata": {"headings": [{"headings_0": {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "page": 17, "level": 4}}, {"headings_1": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "metadata": {"headings": [{"headings_0": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}, {"headings_1": {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "outcome indicators was ongoing with the programme working groups, and clear outcome indicators were expected for all the programmes.", "metadata": {"headings": [{"headings_0": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}, {"headings_1": {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "metadata": {"headings": [{"headings_0": {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "page": 17, "level": 2}}, {"headings_1": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "to facilitate accurate performance and impact assessment and reporting.", "metadata": {"headings": [{"headings_0": {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "page": 17, "level": 2}}, {"headings_1": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "f) Inadequate monitoring of programme implementation by OPM", "metadata": {"headings": [{"headings_0": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "metadata": {"headings": [{"headings_0": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "business. \nI noted that OPM has not effectively executed this role for the past four (4) years of implementation of the programmatic approach mainly due to limited resources and lack of staff", "metadata": {"headings": [{"headings_0": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}, [{"headings_0": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}]], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "metadata": {"headings": [{"headings_0": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}, {"headings_1": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "coordinators to oversee the performance of each of the programmes. However, these coordinators were yet to be recruited. As a result, OPM has struggled to monitor the performance", "metadata": {"headings": [{"headings_0": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}, {"headings_1": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "metadata": {"headings": [{"headings_0": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}, {"headings_1": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "in successful implementation of the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}, {"headings_1": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "metadata": {"headings": [{"headings_0": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}, {"headings_1": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "address the challenges.", "metadata": {"headings": [{"headings_0": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}, {"headings_1": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "metadata": {"headings": [{"headings_0": {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "page": 17, "level": 2}}, {"headings_1": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "function within OPM by specifically providing adequate monitoring resources and recruitment of programme coordinators to enhance the implementation of the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "page": 17, "level": 2}}, {"headings_1": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "g) Alignment of the approved budget to the Programmatic approach", "metadata": {"headings": [{"headings_0": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}, {"headings_1": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 17, "level": 5}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "in order to have budgets that are better aligned to the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}, {"headings_1": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 17, "level": 5}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "At programme/entity level a) Performance of Programme warrants", "metadata": {"headings": [{"headings_0": {"content": "At programme/entity level a) Performance of Programme warrants", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19", "metadata": {"headings": [{"headings_0": {"content": "At programme/entity level a) Performance of Programme warrants", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}, {"headings_1": {"content": "At programme/entity level a) Performance of Programme warrants", "page": 18, "level": 5}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Table 3: Performance of warrants by programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}, {"headings_1": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Agro-Industrialization", "1.012", "0.906", "0.106"], ["2", "Mineral Development", "0.024", "0.016", "0.009"], ["3", "Sustainable Petroleum Development", "0.881", "0.835", "0.047"], ["4", "Manufacturing", "0.586", "0.519", "0.067"], ["5", "Tourism Development", "0.205", "0.113", "0.092"], ["6", "Natural Resources, Environment, Climate Change, Land And Water", "0.423", "0.369", "0.055"], ["7", "Private Sector Development", "1.598", "1.571", "0.027"], ["8", "Sustainable Energy Development", "0.651", "0.482", "0.169"], ["9", "Integrated Transport Infrastructure And Services", "3.373", "2.899", "0.475"], ["10", "Sustainable Urbanisation And Housing", "0.108", "0.091", "0.018"], ["11", "Digital Transformation", "0.249", "0.212", "0.037"], ["12", "Human Capital Development", "7.828", "7.362", "0.467"], ["13", "Innovation, Technology Development And Transfer", "0.250", "0.214", "0.036"], ["14", "Public Sector Transformation", "0.873", "0.841", "0.031"], ["15", "Community Mobilization And Mindset Change", "0.116", "0.101", "0.015"], ["16", "Governance And Security", "8.146", "7.902", "0.244"], ["17", "Regional Balanced Development", "0.072", "0.053", "0.019"], ["18", "Development Plan Implementation", "18.055", "17.333", "0.722"], ["19", "Administration Of Justice", "0.403", "0.391", "0.012"], ["20", "Legislation, Oversight And Representation", "0.915", "0.915", "-"], ["**Total\\***", "**45.771**", "**43.124**", "**2.646**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}, {"headings_1": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["No", "Program Name", "Revised Budget (UGX) Tn", "Total Warrants (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "\\*The revised budget of UGX.45.771Tn is different from the revised GoU budget of UGX.52.548Tn by UGX.6.777Tn which relates to project financing and local revenue which could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue.", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}, {"headings_1": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}, {"headings_1": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "rolled over to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}, {"headings_1": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "b) Utilization of programme warrants", "metadata": {"headings": [{"headings_0": {"content": "b) Utilization of programme warrants", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all", "metadata": {"headings": [{"headings_0": {"content": "b) Utilization of programme warrants", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}, {"headings_1": {"content": "b) Utilization of programme warrants", "page": 19, "level": 5}}], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Table 4: Utilization of warrants by Programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Agro-Industrialization", "0.906", "0.830", "0.076"], ["2", "Mineral Development", "0.016", "0.015", "0.000"], ["3", "Sustainable Petroleum Development", "0.835", "0.831", "0.004"], ["4", "Manufacturing", "0.519", "0.508", "0.011"], ["5", "Tourism Development", "0.113", "0.109", "0.004"], ["6", "Natural Resources, Environment, Climate Change, Land And Water", "0.369", "0.345", "0.024"], ["7", "Private Sector Development", "1.571", "1.563", "0.008"], ["8", "Sustainable Energy Development", "0.482", "0.471", "0.011"], ["9", "Integrated Transport Infrastructure And Services", "2.899", "2.837", "0.062"], ["10", "Sustainable Urbanisation And Housing", "0.091", "0.090", "0.001"], ["11", "Digital Transformation", "0.212", "0.208", "0.005"], ["12", "Human Capital Development", "7.362", "6.910", "0.451"], ["13", "Innovation, Technology Development And Transfer", "0.214", "0.214", "0.000"], ["14", "Public Sector Transformation", "0.841", "0.746", "0.095"], ["15", "Community Mobilization And Mindset Change", "0.101", "0.098", "0.003"], ["16", "Governance And Security", "7.902", "7.811", "0.092"], ["17", "Regional Balanced Development", "0.053", "0.049", "0.004"], ["18", "Development Plan Implementation", "17.333", "14.543", "2.790"], ["19", "Administration Of Justice", "0.391", "0.365", "0.026"], ["20", "Legislation, Oversight And Representation", "0.915", "0.906", "0.009"], ["", "**Total\\***", "**43.124**", "**39.449**", "**3.676**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["No", "Program Name", "Total Warrants (UGX) Tn", "Total payments (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "\\*The warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue. Similarly, the utilisation of UGX.39.449Tn is different from the total GoU utilisation of UGX.43.404Tn by UGX.3.995Tn which relates to project financing and local revenue which could not be broken down by programmes. \nI advised the PS/ST to empower the programme heads to ensure that Accounting Officers of the contributing entities undertake procurements in a timely manner, strengthen contract supervision and ensure that the staffing gaps are filled. In addition, the activities that were affected by the underutilization of warrants should be rolled over to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}, [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}]], "page": 19, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "c) Alignment of work plan activities and programme outputs", "metadata": {"headings": [{"headings_0": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}, {"headings_1": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I analyzed the activities in the approved work plans of 141 participating entities to establish if the", "metadata": {"headings": [{"headings_0": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}, {"headings_1": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "metadata": {"headings": [{"headings_0": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}, {"headings_1": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "aligned to the programme outputs. I further observed that the work plans are not properly aligned to the programme objectives and the programme value-chains.", "metadata": {"headings": [{"headings_0": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}, {"headings_1": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "metadata": {"headings": [{"headings_0": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}, {"headings_1": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "result into the achievement of the programme results. In addition, there is a likelihood that funds will be diverted from the core programme activities which will affect the achievement of the programme results.", "metadata": {"headings": [{"headings_0": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}, {"headings_1": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "metadata": {"headings": [{"headings_0": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "the planners and the Accounting Officers, and the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak", "metadata": {"headings": [{"headings_0": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "metadata": {"headings": [{"headings_0": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "and results. The planners in the MDAs and LGs have primarily been reduced to budgeting officers and this has negatively affected the effectiveness of the planning function.", "metadata": {"headings": [{"headings_0": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 20, "level": 4}}, {"headings_1": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "of the contributing entities with a view of deepening the understanding of the approach and", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 20, "level": 4}}, {"headings_1": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "metadata": {"headings": [{"headings_0": {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "page": 20, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 20, "level": 4}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 20, "level": 2}}, {"headings_1": {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "contributing entities are realigned to focus on the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 20, "level": 2}}, {"headings_1": {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "metadata": {"headings": [{"headings_0": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 20, "level": 5}}, {"headings_1": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "page": 20, "level": 4}}, {"headings_1": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "respective NDP III programme.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "page": 20, "level": 4}}, {"headings_1": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "page": 21, "level": 4}}, {"headings_1": {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "page": 20, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "metadata": {"headings": [{"headings_0": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}, {"headings_1": {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "plans of the contributing entities are well aligned with the programme PIAPs.", "metadata": {"headings": [{"headings_0": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}, {"headings_1": {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}, {"headings_1": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "of the contributing entities with a view of deepening the understanding of this approach and ensuring that future work plans are properly aligned to the programme PIAPs.", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}, {"headings_1": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 21, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "contributing entities are realigned to focus on the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 21, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "e) Functionality of the Programme Working Group Secretariats", "metadata": {"headings": [{"headings_0": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}, {"headings_1": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Secretariats are expected to provide administrative support to the respective programme working Groups (PWGs). \nI undertook procedures to confirm if all programmes had constituted functional working", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}, [{"headings_0": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}]], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "metadata": {"headings": [{"headings_0": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}, {"headings_1": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "discuss programme challenges as expected.", "metadata": {"headings": [{"headings_0": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}, {"headings_1": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "metadata": {"headings": [{"headings_0": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}, {"headings_1": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "implementation challenges, such as uncoordinated implementation of programme activities, which will negatively affect the performance of the programme and result in failure to achieve programme objectives.", "metadata": {"headings": [{"headings_0": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}, {"headings_1": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "metadata": {"headings": [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "secretariats, weak leadership at secretariats and lack of adequate sensitization on the programmatic approach. \nI advised the programme heads to liaise with MoFPED and NPA to ensure that all programmes constitute fully functional programme secretariats as per the programme guidelines. I further \nprogrammatic approach, fully empower the programme secretariats and OPM to undertake their responsibilities if the full adoption of the programmatic approach is to be realized. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}, [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}], [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}], [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}]], "page": 21, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Review of the execution of the budget", "metadata": {"headings": [{"headings_0": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}, {"headings_1": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I undertook a review of the execution of the approved budget at both Treasury Level and the", "metadata": {"headings": [{"headings_0": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}, {"headings_1": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "metadata": {"headings": [{"headings_0": {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "page": 22, "level": 2}}, {"headings_1": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "purpose of this thematic report details of which have been reported in the individual entity reports. The objectives of this review were to;", "metadata": {"headings": [{"headings_0": {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "page": 22, "level": 2}}, {"headings_1": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "At Treasury level", "metadata": {"headings": [{"headings_0": {"content": "At Treasury level", "page": 22, "level": 5}}, {"headings_1": {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "page": 22, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "page": 22, "level": 4}}, {"headings_1": {"content": "At Treasury level", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "3. To assess the level of absorption of warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "page": 22, "level": 4}}, {"headings_1": {"content": "At Treasury level", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "list"}}, {"content": "At entity MDA, LG and Project) level", "metadata": {"headings": [{"headings_0": {"content": "At entity MDA, LG and Project) level", "page": 22, "level": 5}}, {"headings_1": {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "1. To assess the implementation of planned outputs 2. To establish if the anticipated services were achieved from implementation of activities", "metadata": {"headings": [{"headings_0": {"content": "1. To assess the implementation of planned outputs 2. To establish if the anticipated services were achieved from implementation of activities", "page": 22, "level": 4}}, {"headings_1": {"content": "At entity MDA, LG and Project) level", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Based on the procedures undertaken, below are my key findings.", "metadata": {"headings": [{"headings_0": {"content": "Based on the procedures undertaken, below are my key findings.", "page": 22, "level": 2}}, {"headings_1": {"content": "1. To assess the implementation of planned outputs 2. To establish if the anticipated services were achieved from implementation of activities", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "page": 22, "level": 5}}, {"headings_1": {"content": "Based on the procedures undertaken, below are my key findings.", "page": 22, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "metadata": {"headings": [{"headings_0": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}, {"headings_1": {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "representing 97.48% performance level as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}, {"headings_1": {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Table 5: Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}, {"headings_1": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["Consolidated fund", "-", "40.735", "(40.735)", "100"], ["Tax revenue", "23,754.95", "25,208.730", "(1,453.78)", "106"], ["Non-Tax revenue", "1,795.89", "1,791.478", "4.42", "99.8"], ["Petroleum fund", "0", "125.288", "(125.288)", "100"], ["Domestic financing", "5,007.93", "3,928.049", "1,079.93", "78"], ["Domestic refinancing", "8,008", "6,444.076", "1,564", "80"], ["Local revenue-LGs", "243.566", "156.763", "86.806", "64"], ["Grants", "2,168.51", "1,131.897", "1,037", "52"], ["Loans", "7,156.9", "8,094.339", "938", "113"], ["**Total**", "**48,135.746**", "**46,921.36**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}, {"headings_1": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Funding source", "Revised budget UGX Bn (A)", "Actual (UGX Bn) (B)", "Variance (UGX Bn)", "% performance"], "type": "table"}}, {"content": "underutilized market spaces, change from manual revenue collection method to automated systems, and staffing gaps in revenue sections among others.", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}, {"headings_1": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "metadata": {"headings": [{"headings_0": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}, {"headings_1": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "finance its planned programmes, which in turn affected service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}, {"headings_1": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}, {"headings_1": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "by 0.5 per cent of GDP every Financial Year, through the implementation of the Domestic Revenue Mobilization Strategy.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}, {"headings_1": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "metadata": {"headings": [{"headings_0": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}, {"headings_1": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "estimates, review existing rates charged for services rendered to the public and consider", "metadata": {"headings": [{"headings_0": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}, {"headings_1": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "proposals for new sources of NTR from MDAs.", "metadata": {"headings": [{"headings_0": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}, {"headings_1": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I advised the PS/ST to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets especially for Grants. I further advised the", "metadata": {"headings": [{"headings_0": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}, {"headings_1": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "page": 23, "level": 2}}, {"headings_1": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "staffed, the revenue officers and tax payers are trained on how to use the automated revenue systems, and the revaluation of properties expedited.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "page": 23, "level": 2}}, {"headings_1": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "b) Revision of the budget", "metadata": {"headings": [{"headings_0": {"content": "b) Revision of the budget", "page": 23, "level": 5}}, {"headings_1": {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "metadata": {"headings": [{"headings_0": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}, {"headings_1": {"content": "b) Revision of the budget", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "of UGX.4.412Tn.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}, {"headings_1": {"content": "b) Revision of the budget", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "metadata": {"headings": [{"headings_0": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}, {"headings_1": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "funding gap at entity level and affected the implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}, {"headings_1": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "page": 23, "level": 2}}, {"headings_1": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "proportionate revisions in revenues.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "page": 23, "level": 2}}, {"headings_1": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "c) Performance of warrants", "metadata": {"headings": [{"headings_0": {"content": "c) Performance of warrants", "page": 23, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}, {"headings_1": {"content": "c) Performance of warrants", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["MDAs", "46.262", "43.101", "3.16", "6.83"], ["LGs", "6.286", "6.125", "0.161", "2.56"], ["**Total**", "**52.548**", "**49.226**", "**3.321**", "**6.32**"]], "metadata": {"headings": [{"headings_0": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}, {"headings_1": {"content": "c) Performance of warrants", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Details", "Revised budget (UGX Tn)", "Total warrants (UGX Tn)", "Variance (UGX Tn)", "% Unwarranted funds"], "type": "table"}}, {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "metadata": {"headings": [{"headings_0": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}, {"headings_1": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "revised in situations of budget shortfalls.", "metadata": {"headings": [{"headings_0": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}, {"headings_1": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}, {"headings_1": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "were intended to contribute to the achievement of the NDP III and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. The PS/ST concurred with the finding and explained that the releases were in line with the", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}, {"headings_1": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "metadata": {"headings": [{"headings_0": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Limits Circulars. \nI advised the PS/ST to guide entities to prioritize activities to the levels of availed resources, ensure budgets are more realistic and guide entities to adjust work plans in cases of revenue", "metadata": {"headings": [{"headings_0": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}, [{"headings_0": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}]], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "metadata": {"headings": [{"headings_0": {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "page": 24, "level": 4}}, {"headings_1": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "activities that were affected to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "page": 24, "level": 4}}, {"headings_1": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "d) Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "d) Utilization of warrants", "page": 24, "level": 5}}, {"headings_1": {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "page": 24, "level": 4}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "page": 24, "level": 2}}, {"headings_1": {"content": "d) Utilization of warrants", "page": 24, "level": 5}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "spent by Government, resulting into an unutilized balance of UGX.5.822Tn representing a", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "page": 24, "level": 2}}, {"headings_1": {"content": "d) Utilization of warrants", "page": 24, "level": 5}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "performance level of 88.2%.The summary is shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}, {"headings_1": {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Table 7: Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["MDAs 2", "46.262", "43.101", "37.608", "5.493", "12.7"], ["LGs", "6.286", "6.125", "5.796", "0.329", "5.4"], ["**Total**", "**52.548**", "**49.226**", "**43.404**", "**5.822**", "**11.8**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Details", "Revised budget (UGX.Tn)", "Total warrants (UGX.Tn)", "Total payments (UGX.Tn)", "Variance (UGX.Tn)", "% Varian ce"], "type": "table"}}, {"content": "The main reasons for the underutilization of warrants was failure to recruit staff in the entities, delays to commence procurements, weaknesses in contract supervision, weaknesses in project and late release of funds. \nFailure to fully utilize availed warrants points to un-implemented activities and therefore negatively impacting service delivery across government.", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}, [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}]], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "page": 24, "level": 2}}, {"headings_1": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "metadata": {"headings": [{"headings_0": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "page": 24, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament.", "metadata": {"headings": [{"headings_0": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "page": 24, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "metadata": {"headings": [{"headings_0": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "amounted to UGX.4.677Tn. Out of which UGX.1.437Tn (2.99%) was in respect of the 3% as per", "metadata": {"headings": [{"headings_0": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "metadata": {"headings": [{"headings_0": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}, {"headings_1": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "supplementaries. \nIt was however noted that the source of the funding for the supplementary expenditure was not", "metadata": {"headings": [{"headings_0": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}, {"headings_1": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}, [{"headings_0": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}, {"headings_1": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}]], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "metadata": {"headings": [{"headings_0": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}, {"headings_1": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "instead financed by internal budget cuts from various votes thus suppressing implementation of", "metadata": {"headings": [{"headings_0": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}, {"headings_1": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "metadata": {"headings": [{"headings_0": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}, {"headings_1": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn resulting into a deficit of", "metadata": {"headings": [{"headings_0": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}, {"headings_1": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "page": 25, "level": 2}}, {"headings_1": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "page": 25, "level": 2}}, {"headings_1": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "page": 25, "level": 4}}, {"headings_1": {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "page": 25, "level": 4}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "supplementary sources of financing, so as to ensure that the earlier activities are implemented as planned.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "page": 25, "level": 4}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "metadata": {"headings": [{"headings_0": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government procured the Programme Budgeting System (PBS) to be used by Government", "metadata": {"headings": [{"headings_0": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "metadata": {"headings": [{"headings_0": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}, {"headings_1": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "documentations during planning, preparation and execution.", "metadata": {"headings": [{"headings_0": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}, {"headings_1": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "metadata": {"headings": [{"headings_0": {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "page": 25, "level": 4}}, {"headings_1": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}], "page": 25, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the Non-", "metadata": {"headings": [{"headings_0": {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "page": 25, "level": 4}}, {"headings_1": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "metadata": {"headings": [{"headings_0": {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "page": 26, "level": 2}}, {"headings_1": {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "page": 25, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}, {"headings_1": {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "a) Costing of outputs and activities", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}, {"headings_1": {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "metadata": {"headings": [{"headings_0": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}, {"headings_1": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "plans of a vote shall indicate the funding allocated to each activity.", "metadata": {"headings": [{"headings_0": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}, {"headings_1": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "metadata": {"headings": [{"headings_0": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}, {"headings_1": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}, {"headings_1": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "upload of detailed costings of the outputs/activities. \nI advised the PS/ST to modify the PBS and ensure that Accounting Officers can upload the detailed costings for the activities to support the output costs.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}, [{"headings_0": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}]], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "b) Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "individual reports of each of the entities. \nFor the purpose of this report, I analyzed a total of 1,076 outputs worth UGX.7.65Tn in 95 MDAs, 401 (37.3%) outputs worth UGX.1.47Tn were fully implemented, 583 outputs (54.2%) worth UGX.5.95Tn were partially implemented, while 92 (8.6%) outputs worth UGX.0.22Tn were not", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}, [{"headings_0": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}]], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "metadata": {"headings": [{"headings_0": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}, {"headings_1": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Extent of implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "9%  \n37% \nThe partial and non-implementation of activities was due to; the late release of funds, delays in undertaking procurements, weaknesses in contract management, delayed completion of works,", "metadata": {"headings": [{"headings_0": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}, [{"headings_0": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "metadata": {"headings": [{"headings_0": {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "page": 27, "level": 2}}, {"headings_1": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}, {"headings_1": {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "communities were not attained and defeats the purpose for which funds were availed.", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}, {"headings_1": {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}, {"headings_1": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "subsequent periods.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}, {"headings_1": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "c) Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I analyzed 86 activities worth UGX.146.99Bn in 29 MDAs to assess if there was adequate service", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "metadata": {"headings": [{"headings_0": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}, {"headings_1": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "undertaken, b) costs involved in implementing the activity, c) quantities delivered, d) quality of", "metadata": {"headings": [{"headings_0": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}, {"headings_1": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "metadata": {"headings": [{"headings_0": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}, {"headings_1": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "which have been provided in the individual entity reports.", "metadata": {"headings": [{"headings_0": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}, {"headings_1": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "metadata": {"headings": [{"headings_0": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}, {"headings_1": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "to Appendix-V.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}, {"headings_1": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "metadata": {"headings": [{"headings_0": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}, {"headings_1": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "procurements, weaknesses in contract supervision, inadequate capacity of contractors, and delayed handover of sites.", "metadata": {"headings": [{"headings_0": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}, {"headings_1": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "metadata": {"headings": [{"headings_0": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}, {"headings_1": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "and diminishes confidence in Government processes through which services should reach the citizens.", "metadata": {"headings": [{"headings_0": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}, {"headings_1": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 1,415 outputs with a total of 5,247 activities in 162 LGs. I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}]], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "- 888 outputs with 3,586 activities had clear performance indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "list"}}, {"content": "- 527 outputs with 1,661 activities did not have clear performance indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "list"}}, {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "metadata": {"headings": [{"headings_0": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["Fully  quantified outputs", "888", "3,586", "3,586", "0", "670.8", "100"], ["Outputs not fully quantified", "527", "1,661", "361", "1,300", "369.7", "22"], ["**Total**", "**1,415**", "**5,247**", "**3,947**", "**1,300**", "**1,040.5**", "**75**"]], "metadata": {"headings": [{"headings_0": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Category outputs of", "No. outputs sampled of", "No of activities in outputs the", "No. of Activities with clear performanc e indicators and targets", "No of activities without clear performance indicators and targets", "Expendi ture Amount (UGX) Bn", "% Quanti ficatio n output s of"], "type": "table"}}, {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "metadata": {"headings": [{"headings_0": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, {"headings_1": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officers attributed this to limitations in the PBS. The interim outputs in the PIAPs are limited in that the system largely has the outputs meant for MDAs that do not apply to the", "metadata": {"headings": [{"headings_0": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, {"headings_1": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}, [{"headings_0": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, {"headings_1": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}]], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "metadata": {"headings": [{"headings_0": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}, {"headings_1": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "difficult for the departments in the LGs to prepare detailed work plans. \nI advised the PS/ST to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS system in LGs. I", "metadata": {"headings": [{"headings_0": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}, {"headings_1": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, [{"headings_0": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}, {"headings_1": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}]], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "metadata": {"headings": [{"headings_0": {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "page": 28, "level": 2}}, {"headings_1": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "during the preparation and upload of work plans and budgets.", "metadata": {"headings": [{"headings_0": {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "page": 28, "level": 2}}, {"headings_1": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "b) Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}, {"headings_1": {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "metadata": {"headings": [{"headings_0": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}], "page": 28, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["Fully implemented outputs", "644", "2,422", "2,422", "0", "0", "398.2"], ["Partially implemented outputs", "453", "1,892", "873", "879", "140", "588.9"], ["Not implemented outputs", "44", "143", "0", "11", "132", "21.9"], ["**Total**", "**1,141**", "**4,457**", "**3,295**", "**890**", "**272**", "**1,009**"]], "metadata": {"headings": [{"headings_0": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Category of outputs", "No. of outpu ts asses sed", "No of activi ties in the outpu ts", "No. of Activi ties fully imple ment ed", "No of activiti es partiall y implem ented", "No of activiti es not implem ented", "Expen diture Amou nt (UGX) Bn"], "type": "table"}}, {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}, {"headings_1": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "budget cuts, delayed procurements under the hybrid method and multi-year projects that cross more than one financial year among others.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}, {"headings_1": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "metadata": {"headings": [{"headings_0": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "beneficiary communities were not attained.", "metadata": {"headings": [{"headings_0": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}, {"headings_1": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "were advised to roll over the un-implemented activities for implementation in the subsequent periods.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}, {"headings_1": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "c) Delivery of Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "impact of the exceptions observed. I made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1.", "Water Developme nt grant", "Out of the planned 1,125 projects in 76 Districts, 1,087 were fully implemented, 22 were partially implemented activities were not implemented. and 16 projects in 10 Districts did not have their designs approved by the Ministry of Water and Environment. As a result, the projects may not meet the minimum standards required by the MoWE. review of the annual District water sector performance reports revealed that only 4,941 (14.43%) out of 34,240 existing water facilities were not functioning. A 16", "\u2022 I advised the Accounting Officers to; Adequately budget and prioritize  the rehabilitation  and maintenance  of boreholes,  and facilitation of monitoring and supervision of water  user communities.  \u2022 Engage MOFPED for adequate release of funds and development"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "A review of the annual District water sector performance reports revealed that only 19 (22.3%) out of 85 new water facilities in 11 districts were not functioning. review of the District water quality reports in 51 districts revealed that only 4,086 (12.27%) of the 33,313 existing water sources were tested contrary to the standard requirement of 20%. 15 Districts, I noted that 85 inspected water facilities did not have functional water user committees to ensure sustainable water facility usage. revealed inspections of 571 water facilities in 67 districts  that 535 (93.7%) were functional, while 36 (6.3%) were not functional. A In Physical", "partners for additional funding.  \u2022 Prioritize the replacement  of boreholes  are beyond repair and due for decommissioning. that \u2022 Ensure contractors correct all the defects identified before the expiry of the defects liability  and payment of the final certificate. period", null], ["2.", "Microscale irrigation", "Out of the 2,750 planned irrigation equipment in 37 phase 1 (pilot) districts, 1,673 had not been delivered to selected farmers. of the 194 planned demonstration irrigation sites in 63 phase 2 (rollout) district, 12 had not been installed. of the 1,058 farmers who received the irrigation equipment in 37 phase 1 (pilot) districts, training and technical support was not offered to 493 farmers in 9 districts in the warranty period. Out Out", "I advised the Accounting Officers to engage MAAIF to expand the of prequalified suppliers from which potential suppliers can be selected. list"], ["3.", "Education Developme nt Grant", "Construction of 42 grant projects in 19 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 180 days. Notably among the incomplete works were installation of water collection facilities, addressing of environment aspects like planting of grass and trees, plastering, painting works and floor finishes. 67 projects in 35 LGs had defects such as cracked walls, unpainted windows, uninstalled lightning conductors, delivery of substandard furniture, unfixed water gutters etc. Five (5) projects worth UGX.0.34Bn in five (5) schools remained idle after their completion because they had not yet been commissioned. This denied the beneficiary service delivery.", "I advised the Accounting Officers to; \u2022 Liaise with MoFPED to ensure timely release of funds.  Follow up with contractors to ensure that  identified anomalies are corrected before payment of the retention.  \u2022 Expedite the the commissioning  of projects to ensure that the intended service delivery objectives are realized. \u2022"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 30, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "A review of the annual District water sector performance reports revealed that only 19 (22.3%) out of 85 new water facilities in 11 districts were not functioning. review of the District water quality reports in 51 districts revealed that only 4,086 (12.27%) of the 33,313 existing water sources were tested contrary to the standard requirement of 20%. 15 Districts, I noted that 85 inspected water facilities did not have functional water user committees to ensure sustainable water facility usage. revealed inspections of 571 water facilities in 67 districts  that 535 (93.7%) were functional, while 36 (6.3%) were not functional. A In Physical", "partners for additional funding.  \u2022 Prioritize the replacement  of boreholes  are beyond repair and due for decommissioning. that \u2022 Ensure contractors correct all the defects identified before the expiry of the defects liability  and payment of the final certificate. period", null], ["2.", "Microscale irrigation", "Out of the 2,750 planned irrigation equipment in 37 phase 1 (pilot) districts, 1,673 had not been delivered to selected farmers. of the 194 planned demonstration irrigation sites in 63 phase 2 (rollout) district, 12 had not been installed. of the 1,058 farmers who received the irrigation equipment in 37 phase 1 (pilot) districts, training and technical support was not offered to 493 farmers in 9 districts in the warranty period. Out Out", "I advised the Accounting Officers to engage MAAIF to expand the of prequalified suppliers from which potential suppliers can be selected. list"], ["3.", "Education Developme nt Grant", "Construction of 42 grant projects in 19 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 180 days. Notably among the incomplete works were installation of water collection facilities, addressing of environment aspects like planting of grass and trees, plastering, painting works and floor finishes. 67 projects in 35 LGs had defects such as cracked walls, unpainted windows, uninstalled lightning conductors, delivery of substandard furniture, unfixed water gutters etc. Five (5) projects worth UGX.0.34Bn in five (5) schools remained idle after their completion because they had not yet been commissioned. This denied the beneficiary service delivery.", "I advised the Accounting Officers to; \u2022 Liaise with MoFPED to ensure timely release of funds.  Follow up with contractors to ensure that  identified anomalies are corrected before payment of the retention.  \u2022 Expedite the the commissioning  of projects to ensure that the intended service delivery objectives are realized. \u2022"], ["4.", "UGIFT", "146 out of 230 projects inspected were not completed while, 116 had defects ranging from unfitted doors and windows to un-installed water", "I advised the Accounting Officers to;"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 30, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "and electrical fittings. delays ranging from 20 to 365 days were observed in 21 LGs. projects in 12 LGs were abandoned and works had stalled. Project 17", "\u2022 Ensure cost that during planning and budgeting, the  drivers associated with the site topography  are considered  to encourage contractors not to abandon projects in such places.  \u2022 Strengthen monitoring and  of construction projects. supervision \u2022 Engage MoFPED for timely release of funds.", null], ["5.", "Transitional developmen t grant - Works Adhoc (road rehabilitatio n)", "3 LGs had no evidence of material testing before construction of the approved road works. This may result in shoddy works and loss of government funds. on Swazi road, Bushenyi DLG had off shoots that were not worked on which subjected the road to surface water run offs hence affecting the road. The bituminous layers and seals were washed away by rains, an indicator of shoddy works. road in Butambala DLG on which culverts were installed had no head holes which allowed soil erosion to affect the drainage system. KMs rehabilitation road works in Kagadi DLG were done as per BOQs, however, Nguse River has since crossed over a portion of the road making it inaccessible by the community. manual routine maintenance was done on the 159 kms road in Kibaale District LG which led to road narrowing as a result of over grown bushes. of 177 km of roads in 3 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 183 days. Rubindi \u2013 Buhweju Boarder road project worth UGX.0.30Bn in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using Force Account is not only irregular but also could lead to poor quality works. 0.8kms 68.7kms 104.1 No Construction", "I advised the Accounting officers to always adhere to the grant guidelines or seek authorization for any deviation. advised the Accounting Officers to ensure that the identified  are rectified. defects I"], ["6.", "DRDIP", "17 completed  in 5 districts worth UGX.12Bn had not been put to use infrastructure subprojects", "I advised the Accounting Officers to ensure that all"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 31, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "by the communities due to lack of medical equipment. Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.72Bn were fully implemented, 30 (46%) subprojects worth UGX.25.89Bn were partially implemented and 7 (11%) subprojects worth UGX.5.74Bn were not implemented at all. of 65 Livelihood subprojects 23 (35%) subprojects worth UGX.0.46Bn were fully implemented, 24 (37%) subprojects worth UGX.0.60Bn were partially implemented and 18 (28%) subprojects worth UGX.0.53Bn were not implemented at all. 114 of 285 sustainable environment management subprojects (40%) subprojects worth UGX.6.98Bn were fully implemented, 106 (37%) subprojects worth UGX.8.48Bn were partially implemented and 65 (23%) subprojects worth UGX.5.07Bn were not implemented at all. Considering DRDIP is ending on 31/12/2023, there is a risk that the ongoing projects may not be fully implemented. Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.03Bn in seven (7) districts. The IPs had been appointed by OPM without the involvement of the implementing districts nor the communities contrary to DRDIP regulations. non-existent subproject in Moyo DLG was paid UGX.0.050Bn. Furthermore, UGX.0.10Bn meant for two subprojects was not transferred to the respective subprojects. I could not ascertain how the funds were utilised. subprojects worth UGX.15.65Bn in 6 districts had defects ranging from cracks and weed growth in the water. subprojects worth UGX.12.93Bn in 6 districts were behind schedule. was paid out from 11 subprojects in 4 districts for Environmental mitigation measures with no corresponding/commensurate work. A 6 Out Out 12 UGX.0.26Bn", "defects and ESMP works are corrected/completed prior to commissioning all projects.  Furthermore, projects that are behind schedule  be expedited. should", null], ["7.", "USMID additional funding", "77 out of the 129 projects in 29 LGs had delayed and works were still on going beyond the expected end date.", "I advised the Accounting Officers to ensure that a thorough  evaluation"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 32, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "projects out of the 129 projects in two LGs had road defects hence affecting the useful life of the road. MC planned and completed Entebbe kitoro taxi park project however it was observed that the taxi parking spaces and waiting shades were inadequate to match the current demands. 2 Entebbe", "is and done contractors process  of contractors to ascertain their capacity to implement works and also further engage  to ensure that works are expedited  fully executed as per the BoQs in order to deliver services to the communities in a timely manner.", null], ["8.", "Uganda Road Fund (URF)", "29 LGs planned to maintain 6,597 km under routine manual maintenance at a cost of UGX.3.28Bn, however only 3,997km (61%) were maintained at cost UGX.2.37Bn (72%). LGs planned to maintain 2,075 km under routine mechanized maintenance at a cost of UGX.7.93Bn, however only 1,601 km (77%) were maintained at cost UGX.6.43Bn (81%). LGs planned to maintain 322 km under periodic maintenance at a cost of UGX.6.59Bn, however only 86 km (27%) were maintained at cost UGX.4.67Bn (71%). 32 14", "MoFPED and URF should adequately fund the LG road maintenance budgets and work plans and ensure timely releases of these funds."]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 33, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "3.2.4 Review of the implementation of the budget for projects", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 Review of the implementation of the budget for projects", "page": 33, "level": 5}}, {"headings_1": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}], "page": 33, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "metadata": {"headings": [{"headings_0": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}, {"headings_1": {"content": "3.2.4 Review of the implementation of the budget for projects", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "funded and Government of Uganda funded projects.", "metadata": {"headings": [{"headings_0": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}, {"headings_1": {"content": "3.2.4 Review of the implementation of the budget for projects", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "metadata": {"headings": [{"headings_0": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}, {"headings_1": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "inadequate project preparedness, weaknesses within the project approval processes, failure to absorb project funds, delayed project implementation and lack of adequate sustainability arrangements for projects.", "metadata": {"headings": [{"headings_0": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}, {"headings_1": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "1. To confirm that project concept notes were prepared and approved before implementation\n2. To confirm that project profiles were prepared and approved before implementation\n3. To confirm that project feasibility studies were prepared and approved before implementation\n4. To assess the revenue performance of the project (annual and cumulative)", "metadata": {"headings": [{"headings_0": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}, {"headings_1": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "list"}}, {"content": "3.2.4.1 Areas of commendable performance", "metadata": {"headings": [{"headings_0": {"content": "3.2.4.1 Areas of commendable performance", "page": 34, "level": 5}}, {"headings_1": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "metadata": {"headings": [{"headings_0": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}, {"headings_1": {"content": "3.2.4.1 Areas of commendable performance", "page": 34, "level": 5}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "expected date of closure, scope of the project among others. In addition, the system has provided", "metadata": {"headings": [{"headings_0": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}, {"headings_1": {"content": "3.2.4.1 Areas of commendable performance", "page": 34, "level": 5}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "metadata": {"headings": [{"headings_0": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}, {"headings_1": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "making.", "metadata": {"headings": [{"headings_0": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}, {"headings_1": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "3.2.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}, {"headings_1": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I reviewed a sample of 31 projects to assess the performance of the projects and to confirm that", "metadata": {"headings": [{"headings_0": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}, {"headings_1": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "metadata": {"headings": [{"headings_0": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}, {"headings_1": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "details of which have been included in the individual project reports for each of the projects. \na) Preparation of Project Concept notes", "metadata": {"headings": [{"headings_0": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}, {"headings_1": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}, [{"headings_0": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}, {"headings_1": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}]], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}, {"headings_1": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "irrespective of the source of the Project idea shall have a concept note prepared as an entry point", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}, {"headings_1": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "metadata": {"headings": [{"headings_0": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}, {"headings_1": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "idea is consistent with the national development priorities as specified in the NDP and to control", "metadata": {"headings": [{"headings_0": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}, {"headings_1": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "metadata": {"headings": [{"headings_0": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}, {"headings_1": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "PS/ST for approval. \nOut of the 31 projects sampled, 11 projects (35%) did not have concept notes that were approved", "metadata": {"headings": [{"headings_0": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}, {"headings_1": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}, [{"headings_0": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}, {"headings_1": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}]], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "metadata": {"headings": [{"headings_0": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}, {"headings_1": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "In addition, there is no evidence to confirm that the activities of these projects are in line with the NDP.", "metadata": {"headings": [{"headings_0": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}, {"headings_1": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}, {"headings_1": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "observed that MoFPED has tried to ensure that all new projects have concept notes before they are approved. \nOut of the 31 projects sampled, 12 projects (39%) did not have project profiles that were", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}, {"headings_1": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}, [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}, {"headings_1": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}]], "page": 34, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "metadata": {"headings": [{"headings_0": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "it is possible that the implementation of these projects was started without a clear description of the project problem, the results chain, how performance was to be measured and how the identified project problem was to be addressed.", "metadata": {"headings": [{"headings_0": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}, {"headings_1": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "with the donor to secure funding through signing of the financing agreements.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}, {"headings_1": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "c) Failure to undertake feasibility studies", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Officers did not undertake proper financial, economic and risk assessment before commencing the projects. This exposes the projects to various operational challenges during project implementation.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}, {"headings_1": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "which feasibility studies were not undertaken were successor projects of earlier projects implemented by the Ministries.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}, {"headings_1": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "all projects going forward.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "metadata": {"headings": [{"headings_0": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}, {"headings_1": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "actual cumulative disbursements for donor funds for 28 projects was less than what should have been disbursed as per the financing agreements by USD.691,365,408 and UGX.777.56Bn. Details provided in Appendix-XI. \nThe delayed disbursement of project funds was attributed to inadequate preparedness by government to implement projects which has resulted into donors withholding project financing and thus affecting disbursements.", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}, {"headings_1": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}, [{"headings_0": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}, {"headings_1": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}]], "page": 35, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "metadata": {"headings": [{"headings_0": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "individual reports of the affected projects.", "metadata": {"headings": [{"headings_0": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "page": 36, "level": 2}}, {"headings_1": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "implementation of planned activities should commence immediately and be undertaken in a timely manner. In addition, the Accounting Officers should ensure adequate project planning is undertaken before signing of the financing agreements.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "page": 36, "level": 2}}, {"headings_1": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "e) Cumulative absorption performance", "metadata": {"headings": [{"headings_0": {"content": "e) Cumulative absorption performance", "page": 36, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}, {"headings_1": {"content": "e) Cumulative absorption performance", "page": 36, "level": 5}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "sample of 30 projects to ascertain the level of absorption of available funds. I noted that 27", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}, {"headings_1": {"content": "e) Cumulative absorption performance", "page": 36, "level": 5}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "metadata": {"headings": [{"headings_0": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}, {"headings_1": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "provided in Appendix-XIII. \nThe delayed absorption of project funds was caused by delayed procurement processes, weaknesses in contract management, lack of project staff and delayed compensation of project affected persons (PAPs).", "metadata": {"headings": [{"headings_0": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}, {"headings_1": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}, [{"headings_0": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}, {"headings_1": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}]], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "metadata": {"headings": [{"headings_0": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "individual reports of the affected projects.", "metadata": {"headings": [{"headings_0": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}, {"headings_1": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "addition, the Accounting Officers should ensure adequate project planning is undertaken before signing of the financing agreements. \nf) Cumulative achievement of project targets", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}, {"headings_1": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}, {"headings_1": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}]], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "metadata": {"headings": [{"headings_0": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "cumulative targets for the current year in 22 of the 31.", "metadata": {"headings": [{"headings_0": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "metadata": {"headings": [{"headings_0": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}, {"headings_1": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "capacity of the contractors, delayed release of funds, delayed clearance of certified works among others.", "metadata": {"headings": [{"headings_0": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}, {"headings_1": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "metadata": {"headings": [{"headings_0": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}, {"headings_1": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "project objectives, and defeats the purpose for which the funds were provided. \nI advised the Accounting Officers to strengthen contract monitoring and supervision, undertake thorough evaluation and due diligence on the capacity of contractors before contract award, and ensure that certified works are paid in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}, {"headings_1": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}, [{"headings_0": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}, {"headings_1": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "g) Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}, {"headings_1": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I undertook a review to assess if there was adequate service delivery to the citizens from the", "metadata": {"headings": [{"headings_0": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}, {"headings_1": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "metadata": {"headings": [{"headings_0": {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "page": 37, "level": 2}}, {"headings_1": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "parameters namely; a) timeliness with which the activity was undertaken, b) costs involved in implementing the activity, c) quantities delivered, d) quality of service/works delivered and e) functionality. Below is a summary of my observations, details of which have been provided in the individual entity reports.", "metadata": {"headings": [{"headings_0": {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "page": 37, "level": 2}}, {"headings_1": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Projects reporting in UGX", "metadata": {"headings": [{"headings_0": {"content": "Projects reporting in UGX", "page": 37, "level": 5}}, {"headings_1": {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in UGX", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "observations:", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in UGX", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "metadata": {"headings": [{"headings_0": {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "page": 37, "level": 4}}, {"headings_1": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "resulted in delayed service delivery. Refer to Appendix-XV (b).", "metadata": {"headings": [{"headings_0": {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "page": 37, "level": 4}}, {"headings_1": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "\u2022 Four (04) activities worth UGX.22.03 were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-XV (c).", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Four (04) activities worth UGX.22.03 were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-XV (c).", "page": 37, "level": 4}}, {"headings_1": {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "page": 37, "level": 4}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Projects reporting in USD", "metadata": {"headings": [{"headings_0": {"content": "Projects reporting in USD", "page": 37, "level": 5}}, {"headings_1": {"content": "\u2022 Four (04) activities worth UGX.22.03 were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-XV (c).", "page": 37, "level": 4}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in USD", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "my observations;", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in USD", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "metadata": {"headings": [{"headings_0": {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "page": 37, "level": 4}}, {"headings_1": {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}, {"headings_1": {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "page": 37, "level": 4}}], "page": 38, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "sites and improve project readiness once funding has been provided by the donors.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}, {"headings_1": {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "page": 37, "level": 4}}], "page": 38, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 38, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}], "page": 38, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Government did well by ensuring that 94% of the budgeted warrants were provided to entities. However, the execution of the budget by MDAs, LGs and Projects was affected by; inadequate project approvals, delayed procurements, late release of funds, failure to absorb funds, weaknesses in contract supervision,", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 38, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}], "page": 38, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "metadata": {"headings": [{"headings_0": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 38, "level": 5}}], "page": 38, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "if the proposed recommendations are implemented.", "metadata": {"headings": [{"headings_0": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 38, "level": 5}}], "page": 38, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "Appendix-I: Costing of outputs and activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["1", "Local Government Finance Commission", "5", "2.790"], ["2", "Ministry of Kampala Capital City & Metropolitan Affairs (MKCC&MA)", "6", "10.220"], ["3", "Ministry of Public Service (MOPS)", "19", "17.170"], ["4", "National Agricultural Advisory Services (NAADS)", "6", "45.100"], ["5", "Public Service Commission (PSC)", "6", "8.050"], ["6", "Directorate of Citizenship and Immigration Control (DCIC)", "4", "67.150"], ["7", "Judicial Service Commission (JSC)", "8", "9.831"], ["8", "Ministry of Internal Affairs", "3", "3.912"], ["9", "Ministry of Local Government (MoLG)", "18", "29.390"], ["10", "National Identification and Registration Authority (NIRA)", "4", "21.503"], ["11", "Office of The Director of Public Prosecutions (ODPP)", "18", "75.207"], ["12", "Office of the President (OP)", "4", "47.050"], ["13", "State House", "8", "345.330"], ["14", "Uganda Industrial Research Institute (UIRI)", "8", "25.500"], ["15", "Uganda Law Reform Commission (ULRC)", "10", "18.150"], ["16", "Ministry of Lands, Housing and Urban Development (MOLHUD)", "40", "0.300"], ["17", "Uganda Land Commission", "5", "40.110"], ["18", "Ministry of Gender, Labour and Social Development (MoGLSD)", "13", "249.782"], ["19", "National Council for Persons with Disabilities (NCPD)", "13", "1.048"], ["20", "Ministry of Energy and Mineral Development (MEMD)", "7", "669.670"], ["21", "Lira University", "5", "6.547"], ["22", "Makerere University Business School", "5", "4.438"], ["23", "Muni University", "8", "4.944"], ["24", "Uganda National Examinations Board (UNEB)", "3", "69.460"], ["25", "Ministry of Works and Transport (MoWT)", "16", "411.000"], ["26", "Uganda Civil Aviation Authority (UCAA)", "6", "0.280"], ["27", "Uganda Cancer Institute (UCI)", "4", "4.970"], ["28", "Kiruddu National Referral Hospital (KNRH)", "8", "6.321"], ["29", "Uganda Aids Commission (UAC)", "5", "5.342"], ["30", "Uganda Heart Institute (UHI)", "7", "24.730"], ["31", "Uganda National Roads Authority (UNRA)", "7", "1,802.581"], ["32", "National Curriculum Development Centre (NCDC)", "14", "28.120"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Total Number of Unsupported Outputs", "Total Value of Unsupported Outputs (UGX) Bn"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["33", "Soroti University", "2", "1.945"], ["34", "National Lotteries and Gaming Regulatory Board (NLGRB)", "12", "4.544"], ["35", "Uganda National Bureau of Standards (UNBS)", "11", "45.225"], ["**Total**", "**318**", "**4,107.710**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 40, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Total Number of Unsupported Outputs", "Total Value of Unsupported Outputs (UGX) Bn"], "type": "table"}}, {"content": "Appendix-II: Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 40, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Cotton Development Organisation", "2", "13.00", "-", "-", "2", "13.00", "-", "-"], ["2", "Coordinating Office for Control of Trypanosomiasis in Uganda", "1", "2.05", "-", "-", "1", "2.05", "-", "-"], ["3", "Dairy Development Authority", "11", "10.96", "2", "0.09", "9", "10.87", "-", "-"], ["4", "Directorate of Government Analytical Laboratory", "4", "9.88", "-", "-", "4", "9.88", "-", "-"], ["5", "Electoral Commission", "5", "52.60", "1", "2.37", "3", "47.64", "1", "2.59"], ["6", "Law Development Centre", "5", "15.12", "1", "7.02", "4", "8.10", "-", "-"], ["7", "Local Government Finance Commission", "5", "2.79", "-", "-", "5", "2.79", "-", "-"], ["8", "Ministry of East African Community Affairs", "1", "0.43", "1", "0.43", "-", "-", "-", "-"], ["9", "Ministry of Kampala Capital City & Metropolitan Affairs", "6", "8.13", "-", "-", "6", "8.13", "", ""], ["10", "Ministry of Public Service", "19", "17.18", "3", "5.09", "16", "12.09", "-", "-"], ["11", "National Agricultural Advisory Services", "6", "45.10", "2", "8.30", "4", "36.80", "-", "-"], ["12", "National Animal Genetic Resources Centre And Data Bank", "2", "37.55", "-", "-", "2", "37.55", "-", "-"], ["13", "Parliamentary Commission", "16", "771.34", "10", "53.71", "6", "717.62", "-", "-"], ["14", "Public Service Commission", "6", "8.08", "2", "1.38", "2", "2.66", "2", "4.04"], ["15", "Uganda Coffee Development Authority", "8", "18.57", "-", "-", "8", "18.57", "-", "-"], ["16", "Directorate of Citizenship and Immigration Control", "14", "134.80", "7", "118.20", "7", "16.60", "-", "-"], ["17", "Dairy Development Authority", "11", "10.96", "2", "0.09", "9", "10.88", "-", "-"], ["18", "Judicial Service Commission", "8", "7.86", "3", "4.23", "5", "3.63", "-", "-"], ["19", "Judiciary", "19", "223.80", "4", "24.10", "15", "199.70", "-", "-"], ["20", "Ministry of East African Community Affairs", "1", "0.43", "1", "0.43", "-", "-", "-", "-"], ["21", "Ministry of Internal Affairs", "17", "42.50", "9", "23.10", "8", "19.40", "-", "-"], ["22", "Ministry of Foreign Affairs", "14", "47.89", "2", "26.42", "12", "21.47", "-", "-"], ["23", "Ministry of Justice and Constitutional Affairs", "12", "51.03", "1", "1.62", "11", "49.41", "", ""], ["24", "Ministry of Local Government", "18", "29.39", "8", "20.75", "8", "8.07", "2", "0.57"], ["25", "National Agricultural Research Organisation", "5", "54.46", "-", "-", "5", "54.46", "-", "-"], ["26", "National Identification and Registration Authority", "5", "24.00", "-", "-", "5", "24.00", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 40, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 40, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["27", "Office of The Director of Public Prosecutions", "17", "36.56", "3", "4.00", "14", "32.56", "-", "-"], ["28", "Office of the President", "4", "47.05", "2", "11.50", "2", "35.55", "-", "-"], ["29", "Office of the Prime Minister", "20", "55.82", "10", "23.83", "10", "31.99", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 41, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": [["27", "Office of The Director of Public Prosecutions", "17", "36.56", "3", "4.00", "14", "32.56", "-", "-"], ["28", "Office of the President", "4", "47.05", "2", "11.50", "2", "35.55", "-", "-"], ["29", "Office of the Prime Minister", "20", "55.82", "10", "23.83", "10", "31.99", "-", "-"], ["30", "State House", "8", "153.47", "8", "153.47", "-", "-", "-", "-"], ["31", "Uganda Human Rights Commission", "12", "12.65", "6", "11.02", "6", "1.63", "-", "-"], ["32", "Uganda Industrial Research Institute", "4", "1.61", "-", "-", "4", "1.61", "-", "-"], ["33", "Uganda Law Reform Commission", "10", "13.05", "5", "6.46", "4", "6.18", "1", "0.41"], ["34", "Uganda Prisons Service", "6", "65.04", "-", "-", "6", "65.04", "-", "-"], ["35", "Ministry of Lands, Housing and Urban Development", "10", "11.03", "-", "-", "10", "11.03", "-", "-"], ["36", "National Council Of Older Persons", "12", "2.11", "4", "0.65", "8", "1.45", "-", "-"], ["37", "National Environment Management Authority", "6", "16.90", "-", "-", "6", "16.90", "-", "-"], ["38", "National Womens Council", "6", "4.50", "4", "3.74", "2", "0.76", "-", "-"], ["39", "Uganda Land Commission", "5", "27.10", "-", "-", "5", "27.10", "-", "-"], ["40", "Ministry of Gender, Labour and Social Development", "13", "33.97", "5", "29.25", "6", "4.57", "2", "0.15"], ["41", "National Council for Persons with Disabilities", "10", "0.96", "4", "0.15", "5", "0.81", "1", ""], ["42", "Ministry of Water and Environment", "17", "149.50", "1", "0.04", "16", "149.46", "-", "-"], ["43", "National Forestry Authority", "4", "15.78", "-", "-", "4", "15.78", "-", "-"], ["44", "Uganda National Meteorological Authority", "9", "14.51", "-", "-", "7", "14.51", "2", "-"], ["45", "Ministry of Energy and Mineral Development", "7", "443.85", "1", "53.46", "6", "390.39", "-", "-"], ["46", "Gulu University", "16", "9.14", "12", "5.05", "4", "4.10", "-", "-"], ["47", "Lira University", "5", "4.50", "4", "3.80", "1", "0.70", "-", "-"], ["48", "Makerere University Business School", "5", "4.44", "2", "1.88", "2", "2.36", "1", "0.20"], ["49", "Makerere University", "6", "47.98", "3", "30.80", "3", "17.18", "-", "-"], ["50", "Muni University", "8", "4.54", "2", "0.64", "6", "3.90", "-", "-"], ["51", "Uganda Management Institute", "4", "2.53", "-", "-", "4", "2.53", "-", "-"], ["52", "Uganda National Examinations Board", "4", "65.19", "3", "62.45", "1", "2.74", "-", "-"], ["53", "Ministry of Agriculture, Animal Industry and Fisheries", "33", "55.40", "16", "17.60", "11", "29.40", "6", "8.40"], ["54", "Ministry of Works and Transport", "16", "411.10", "3", "35.13", "13", "375.97", "-", "-"], ["55", "Uganda Civil Aviation Authority", "85", "211.82", "34", "30.20", "19", "9.10", "32", "172.52"], ["56", "Uganda Cancer Institute", "3", "13.31", "-", "-", "2", "13.23", "1", "0.08"], ["57", "Uganda Railways Corporation", "22", "59.23", "2", "0.35", "19", "58.85", "1", "0.03"], ["58", "Uganda Virus Research Institute", "7", "1.35", "2", "0.35", "5", "1.00", "-", "-"], ["59", "Kawempe National Referral Hospital", "5", "2.91", "5", "2.91", "-", "-", "-", "-"], ["60", "Kiruddu National Referral Hospital", "8", "6.29", "4", "3.49", "4", "2.80", "-", "-"], ["61", "Mulago National Referral Hospital", "9", "21.54", "3", "1.74", "3", "15.50", "3", "4.30"], ["62", "National Building Review Board", "3", "10.61", "-", "-", "3", "10.61", "-", "-"], ["63", "National Drug Authority", "17", "128.55", "-", "-", "17", "128.55", "-", "-"], ["64", "National Medical Stores", "16", "402.67", "14", "381.76", "2", "20.91", "-", "-"], ["65", "Uganda Aids Commission", "5", "5.25", "1", "1.75", "4", "3.50", "-", "-"], ["66", "Uganda Heart Institute", "2", "1.34", "1", "0.83", "1", "0.51", "-", "-"], ["67", "Uganda National Roads Authority", "7", "1,802.58", "-", "-", "7", "1,802.58", "-", "-"], ["68", "Uganda Communications Commission", "2", "70.80", "-", "-", "2", "70.80", "", ""], ["69", "Financial Intelligence Authority", "8", "22.52", "3", "2.66", "4", "18.30", "1", "1.56"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 41, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 41, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["70", "Uganda Hotel and Tourism Training Institute", "73", "5.13", "69", "1.08", "2", "0.54", "2", "3.51"], ["71", "Uganda Tourism Board", "9", "16.96", "1", "0.82", "8", "16.15", "-", "-"], ["72", "Ministry of Information Communication Technology and National Guidance", "12", "19.24", "3", "0.82", "6", "10.91", "3", "7.51"], ["73", "Busitema University", "21", "5.79", "3", "0.43", "16", "4.01", "2", "1.35"], ["74", "Education Service Commission", "4", "13.14", "1", "0.55", "3", "12.58", "-", "-"], ["75", "Kabale University", "3", "2.51", "1", "1.38", "2", "1.14", "-", "-"], ["76", "Kyambogo University", "8", "129.70", "3", "78.80", "5", "50.90", "-", "-"], ["77", "Mandela National Stadium Limited", "5", "2.45", "3", "0.78", "2", "1.68", "-", "-"], ["78", "Moon University", "3", "7.18", "1", "4.91", "2", "2.27", "-", "-"], ["79", "Ministry of Education and Sports", "31", "14.81", "5", "1.25", "18", "10.81", "8", "2.75"], ["80", "Management Training and Advisory Centre", "9", "8.72", "7", "5.24", "2", "3.48", "-", "-"], ["81", "Mbarara University of Science And Technology", "7", "35.12", "0", "-", "7", "35.12", "-", "-"], ["82", "National Curriculum Development Centre", "13", "27.01", "1", "0.10", "9", "26.39", "3", "0.52"], ["83", "National Council For Higher Education", "5", "14.90", "1", "0.50", "4", "14.40", "-", "-"], ["84", "Soroti University", "13", "10.14", "5", "0.16", "8", "9.99", "-", "-"], ["85", "Uganda Blood Transfusion Service", "9", "20.97", "2", "8.82", "7", "12.15", "-", "-"], ["86", "Health Service Commission", "7", "5.60", "4", "4.75", "3", "0.85", "-", "-"], ["87", "Uganda Friendship Hospital-Naguru", "4", "0.20", "2", "0.09", "1", "0.08", "1", "0.02"], ["88", "National Population Council", "11", "9.61", "2", "0.25", "7", "8.54", "2", "0.82"], ["89", "Capital Markets Authority", "4", "2.34", "1", "0.31", "2", "1.22", "1", "0.81"], ["90", "Ministry of Finance, Planning And Economic Development", "32", "1,018.00", "17", "99.66", "14", "918.34", "1", "-"], ["91", "National Lotteries and Gaming Regulatory Board", "12", "2.71", "4", "0.83", "7", "1.88", "1", "-"], ["92", "Uganda Bureau of Statistics", "29", "40.62", "19", "27.02", "4", "7.52", "6", "6.08"], ["93", "Uganda National Bureau of Standards", "7", "8.34", "-", "-", "3", "4.79", "4", "3.55"], ["94", "Uganda Wildlife Conservation Education Centre", "32", "11.93", "18", "3.21", "13", "8.50", "1", "0.23"], ["95", "Ministry of Health", "16", "103.08", "2", "51.11", "13", "50.97", "1", "1.00"], ["", "**Total**", "**1,076**", "**7,647.13**", "**401**", "**1,471.11**", "**583**", "**5,953.00**", "**92**", "**223.02**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": "Appendix-III: Delayed implementation of activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Dairy  Development Authority (DDA)", "Rehabilitation of a Milk Collection Centre at Kakooge TC, Nakasongola District", "168,000", "There was delayed completion and the equipment was still non-functional"], ["2", "Judicial Commission (JSC) Service", "Conclusion of disciplinary cases", "902,000", "Delays in conclusion of disciplinary cases"], ["3", "Judiciary", "Construction of Chief Magistrates Court at Alebtong", "261,000", "The contractor failed to meet the set deadline"], [null, null, "Construction of Chief Magistrates Court at Patongo", "360,000", "There were delays in the completion of the project."], [null, null, "Construction of a High Court at Rukungiri", "797,000", "The contractor failed to meet the August 2023 deadline"], [null, null, "Construction of a High Court at Soroti", "304,000", "The completion date was not met"], [null, null, "Construction of Chief Magistrate Court at Budaka", "293,000", "There was evidence of poor workmanship. The construction was behind schedule."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["4", "Kampala Capital City Authority (KCCA)", "Phase II construction works of Kitintale Market", "1,046,000", "Phase II construction of the Market had delayed"], [null, null, "Construction of a 60-bed maternity block at Kiswa HCIII", "339,000", "Phase II had not been completed, and construction had stopped at the site pending payment of certificates."], [null, null, "Complete the upgrade of Naguru Rd", "-", "Works had stopped yet 6 months' contract had been signed in May 2021"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 43, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["4", "Kampala Capital City Authority (KCCA)", "Phase II construction works of Kitintale Market", "1,046,000", "Phase II construction of the Market had delayed"], [null, null, "Construction of a 60-bed maternity block at Kiswa HCIII", "339,000", "Phase II had not been completed, and construction had stopped at the site pending payment of certificates."], [null, null, "Complete the upgrade of Naguru Rd", "-", "Works had stopped yet 6 months' contract had been signed in May 2021"], [null, null, "Completion works for Pavement and drainage construction of 1.7 km by Omega and 3.4 by Stirling Zadoki Rd", "11,894,000", "At the time of Inspection, works had not been completed and were behind schedule"], ["5", "Law Development Centre (LDC)", "Construction and supervision of 2 nd phase multi-storied administration building at LDC Kampala.", "1,492,000", "schedule. The construction progress is behind the project"], [null, null, "Modification of the LDC printery building to accommodate printer and stores units.", "473,000", "Works on the printery building had not yet been completed and had delayed"], ["6", "Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "Procurement of 1000kg of Strychnine Hydrochloride", "2,788,000", "Delayed distribution of Strychnine"], [null, null, "Supply and delivery of materials and equipment for construction of a mini irrigation scheme in Mitooma District", "465,000", "schedule Project was significantly stalled and behind"], [null, null, "Supply and delivery of materials and equipment for construction of a mini irrigation scheme in Rubirizi District", "465,000", "schedule Project was significantly stalled and behind"], [null, null, "Supply and delivery of assorted construction materials -Kana model farm - Kyenjojo district", "504,000", "schedule Project was significantly stalled and behind"], [null, null, "Supply of materials for construction of Kushemererwa small scale irrigation scheme- Mbarara district", "398,000", "schedule Project was significantly stalled and behind"], ["7", "National Animal Genetic Resource Centre (NAGRC)", "Provision of labor for construction of 3 Bunker silos Rubona, 5 in Ruhengyere, 10 in Aswa, 15 in Nshaara, 5 in kasolwe, 5 in Got apwoyo, 4 in Maruzi, 5 in Sanga, and 5 in Lusenke", "-", "The bankers were still partially implemented in Sanga, Ruhengyere, Rubona and Aswa. While in other farms, nothing had been implemented at all"], [null, null, "10 Mobile assisted reproductive equipment equipment/Motor vehicles technologies", "2,930,000", "months Delayed supply of the ART equipment by 10"], [null, null, "Fencing of Aswa, Ruhengyere, Nshaara,", "121,000", "Completed fencing on Aswa ranch; Partially implemented in Ruhengyere and Nshaara. These works were behind schedule"], ["8", "National Research (NARO) Agricultural Organisation", "Construction of diversion access road for the vaccine research facility from NACRRI to NALIRRI.", "4,580,000", "Works were expected to be completed by 31/8/2023 but by the time of inspection in September 2023 works were still on going at bitumen level."], [null, null, "Supply of a Specialised Bioreactor for vaccine Production.", "963,000", "In the initial contract, the supply was expected on 21st February 2023, there was a contract addendum in which delivery was extended to 29th December 2023."], [null, null, "Construction of additional works on the Calf Heifer Barn.", "573,000", "On 4/8/2023 the contract was amended to extend the completion date to 7/12/2023 on contractors request due to delay in importation of steel. Few steel components were visible on ground at the time of inspection."], [null, null, "Supply of Aflasafe Processing Equipment.", "1,546,000", "The supply contract was expected to start on 16 th march 2023 and end on 2 nd August 2023, but on 1 st August 2023 there was a contract addendum in"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 43, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 43, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["", "which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order.", null, null, null], ["Construction of a Vaccine Facility-(HVAC and Additional Electrical Works)", "668,000", "Delayed works; Initially expected to end June 2022 but extended to 5th may 2023. Further extension was made with a contract variation of UGX.2.227Bn up to 31/12/2023.", null, null], ["Renovation of the feed mill Block at Kajjansi ARDC.", "207,000", "Delayed  works: Completion of works was extended from 6/08/2023 to 30th November, 2023.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 44, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["", "which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order.", null, null, null], ["Construction of a Vaccine Facility-(HVAC and Additional Electrical Works)", "668,000", "Delayed works; Initially expected to end June 2022 but extended to 5th may 2023. Further extension was made with a contract variation of UGX.2.227Bn up to 31/12/2023.", null, null], ["Renovation of the feed mill Block at Kajjansi ARDC.", "207,000", "Delayed  works: Completion of works was extended from 6/08/2023 to 30th November, 2023.", null, null], ["9", "Office of the Director of Public  Prosecutions (ODPP)", "Construction of regional office in Mbarara.", "413,000", "The project is behind schedule. At the time of inspection, the pending works included painting, gutter installation, wiring, plumbing and fittings, tiling of washrooms, skating, internal installation of shutters, glass for window and door frames, no rails on the staircase, ramp and splash apron was not completed."], [null, null, "Procurement of 10 light station wagons, 2 station wagons and 40 pickups.", "8,714,000", "The 10 light station wagons were not yet delivered by the close of financial year 2022-2023 while 10 medium-range station wagons were not yet procured."], ["10", "Office of the Prime Minister (OPM)", "Two (02) station wagons and five (5) pickups", "2,375,000", "At the time of audit, all the vehicles had not been delivered which amounted to a delay in contract execution"], [null, null, "100 households displaced by landslides and floods in Bududa, Manafwa, Bulambuli, Namisindwa and Sironko permanently resettled", "3,471,000", "At the time of inspection, all the 100 IDPs had not been resettled which was a delay"], [null, null, "500 wooden pallets procured", "320,000", "At the time of Audit, all the pallets had not been delivered which amounted to a delay"], ["11", "Uganda Law Reform Commission (ULRC)", "Translation of various laws into local languages", "2,091,000", "into selected local languages There was delayed translation of the various Acts"], [null, null, "Publishing of Principal and Subsidiary laws of Uganda", "4,024,000", "Process still ongoing. Funds used for printing these laws held under Letter of Credit"], [null, null, "on of reform Act, study Animal the Cruelty) Licensing The  reports  The  (Prevention  The  Industrial  The Warehouse Receipt System Act Business-related  Act) of; Cap.39 Act (No.14 of 2006) laws (Copyright, Companies", "4,051,000", "At the time of audit, all the study reports had been prepared but had not been printed and published or made available for use by the stakeholders."], ["12", "Uganda Prisons Service (UPS)", "Complete phase II of installation of the Silo Storage facilities at Ruimi & Lugore prison farms", "3,149,000", "The silos were not yet complete by the time of audit."], [null, null, "Complete construction of staff hospital at Luzira", "395,000", "Works had delayed not yet completed by the time of audit"], ["13", "Commission Education Service", "Design and construction of Head quarter", "2,000,000", "The construction works has not started-delayed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 44, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 44, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["14", "Makerere University", "Construction of School of Law", "6,463,642", "Delay in works as compared to planned progress"], [null, null, "Lumumba hall", "8,000", "Non implementation due to delays in release of funds which came towards the end of June"], ["15", "Mbarara University of Science and Technology", "Renovation of pathology block", "126,000", "The contractor was still carrying out works at time of inspection and the works were behind schedule"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["14", "Makerere University", "Construction of School of Law", "6,463,642", "Delay in works as compared to planned progress"], [null, null, "Lumumba hall", "8,000", "Non implementation due to delays in release of funds which came towards the end of June"], ["15", "Mbarara University of Science and Technology", "Renovation of pathology block", "126,000", "The contractor was still carrying out works at time of inspection and the works were behind schedule"], ["16", "Soroti University", "Water Reservoir Tank Project", "459,493", "The Contractor was not on site since 11th April 2022 when the Reservoir Tank Collapsed and the work had stalled"], [null, null, "Construction of an Anatomy block", "4,063,252", "UGX.4,063,252,493 representing 79.6% of the total contract sum was paid to the contractor, who has since abandoned the site. The works were behind schedule."], [null, null, "Procurement of e-learning multimedia studio equipment", "395,125", "The 3rd and 4th batch of the equipment had not been delivered on time as per the terms of the agreement"], ["17", "Busitema University", "1 certificate programme in pedagogical skills developed.", "6,533,270", "There was a delay to deliver the programme"], [null, null, "6 short courses for marine development", "1,334,791", "The short courses were not developed in time"], [null, null, "10 programmes submitted and accredited by NCHE", "1,508,854", "The programmes were not submitted and accredited by NCHE in time"], ["18", "Gulu University", "Construction of Business development centre", "3,027,480", "Delayed completion of the current phase"], [null, null, "Procurement and Installation of 10 Unipots", "210,277", "Payments to contractor was not made by end of FY, leading to delays in construction"], ["19", "Lira University", "Construction of the Administration Block by M/s. BMK Ltd", "291,474", "At the time of inspection, the construction was not completed and the contract had expired."], ["20", "Makerere  University Business School", "The activities involved cut across various academic departments where the budget output was to improve research, innovation and technology transfer", "390,000", "There were 24 grants funded categorized as grants funded and proposals approved for funding spread across 8 departments but none of the funds could be traced in the School Accounts."], ["21", "Uganda Property Holdings Limited", "Construction of Warehouses Phase 2 and 3 in Tororo", "5,000,000", "The project was at a 50% Level of completion at the end of the year"], ["22", "National Building Review Board", "Construction of the National Building Research and Materials Quality Assurance Centre building", "1,929,000", "The Construction works have stalled. NBRB issued a notice to terminate the Contract."], ["", "**Total**", "", "**74,331,658**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "Appendix-IV: Activities with shortcomings in functionality  \n37", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["1", "Dairy  Development Authority (DDA)", "Supply and installation of two (02) milk Coolers; plus two (02) Prime Power Generators; at Gulu MCC and Kitgum MCC, respectively", "307,000", "The facilities were not yet put to use."], [null, null, "Procurement /Lease of land for construction of DDA Eastern Regional Offices in Jinja City.", "120,000", "The land could not be used because it had a transformer on site"], ["2", "Law Develoment Centre (LDC)", "Procurement of a sheet-fed digital-offset printing machine.", "45,000", "The Printers have been procured and paid for but are not being used."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["3", "Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "Supply of 200 Motorcycles to support training and extension services", "2,000,000", "Cycles yet to be distributed to intended beneficiaries and therefore were not in use"], [null, null, "Supply of 600 Single Axle Tractors", "13,200,000", "Yet to be e put to use y the beneficiary farmers"], ["4", "Ministry of Public Service (MoPS)", "Procurement of a Heavy duty generator and accessories for Hoima SUC", "88,701", "The construction of the generator house was delayed. The generator lay idle as none of the staff in the Hoima SUC had been trained on its functionality"], ["5", "National Research (NARO) Agricultural Organisation", "Supply of Tea Laboratory Equipment", "3,509,000", "Supply was completed after financial year end although no installation was done."], [null, null, "Construction of Administration block at NARL-Namalere (AEATREC)", "643,000", "Works were completed, no defects identified. However, the facility is not equipped."], ["6", "Office of the Prime Minister (OPM)", "70,000 households (out of which 70% are women and children) supported with food and non-food items across the country", "1,117,000", "At the time of Audit, approximately 6,000 blankets, 250 bags of food and 10,000 mosquito nets were still in store and not distributed."], ["7", "Uganda  Industrial Research Institute (UIRI)", "Acquisition of Matooke Value addition machine", "176,000", "The Machine was delivered but it is not being utilized."], [null, null, "Acquisition of electric lofas sponge two line sewing machines; it is designed to make sponges and wraps and can also work on carpets", "490,048", "Machines were delivered at Namanve. They are not being utilized yet because the manufacturers from china need the machines. Management is financially constrained and cannot afford facilitation of the experts at the moment to first install"], ["8", "Kabale University", "Phase III of the science lecture hall", "542,000", "Not yet functional due to on-going phase IV works."], ["9", "Mbarara University of Science and Technology", "Furniture for the new Faculty of computing and informatics at Kihumuro campus", "125,000", "Furniture comprising of desks and chairs were delivered and put in storage instead of being used by students."], ["10", "Soroti University", "Construction of a Motorized Well", "199,529", "At the time of inspection, this facility was not in use because its use was dependent on the construction of the reservoir tank."], ["", "**Total**", "", "**22,562,278**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "metadata": {"headings": [{"headings_0": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "National Identification and Registration Authority (NIRA)", "Two 30KVA voltage stabilizers for the two compressor units were acquired", "35,000", "One 50KVA voltage stabilizer was purchased"], [null, null, "1,000,000 citizens registered", "5,773,000", "748,946 citizens were registered."], ["", "**Total**", "", "**5,808,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Fully quantified outputs**", null, null, null, null, "**Outputs not fully quantified**", null, null, null, null], [null, null, null, "**No. of output s**", "**No of activiti es in**", "**No. of Activities with clear**", "**No of activiti es**", "**Expenditure Amount (UGX)**", "**No. of outp**", "**No of activiti es in**", "**No. of Activitie s with**", "**No of activitie s**", "**Expenditure Amount (UGX)**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["1", "705", "Entebbe Municipal Council", "3", "19", "19", "-", "37,827,578", "10", "80", "6", "74", "91,542,800"], ["2", "858", "Kayunga District Local Government", "10", "45", "45", "-", "6,062,338,346", "11", "16", "11", "5", "2,846,848,081"], ["3", "712", "Kira Municipal Council", "5", "30", "30", "-", "14,200,000,00 0", "3", "12", "", "12", "560,000,000"], ["4", "719", "Makindye Ssabagabo Municipal Council", "3", "4", "4", "-", "4,100,000,000", "2", "4", "", "4", "1,200,000,000"], ["5", "894", "Mityana District Local Government", "-", "-", "-", "-", "-", "4", "10", "", "10", "7,710,000,000"], ["6", "897", "Mpigi District Local Government", "4", "36", "36", "-", "2,070,000,000", "1", "3", "", "3", "-"], ["7", "899", "Mukono District Local Government", "9", "32", "32", "-", "6,560,000,000", "6", "9", "3", "6", "240,000,000"], ["8", "820", "Bulambuli District Local Government", "4", "31", "31", "-", "9,780,081,430", "4", "18", "8", "10", "5,587,618,032"], ["9", "604", "Hoima City Council", "7", "45", "45", "-", "18,841,110,72 4", "", "", "", "-", "-"], ["10", "834", "Hoima District Local Government", "11", "47", "47", "-", "3,833,275,868", "", "", "", "-", "-"], ["11", "724", "Mukono Municipal Council", "2", "2", "2", "-", "120,000,000", "41", "45", "-", "45", "2,440,000,000"], ["12", "902", "Nakaseke District Local Government", "12", "29", "29", "-", "4,026,768,308", "11", "25", "-", "25", "5,100,523,238"], ["13", "905", "Namisindwa District Local Government", "10", "38", "38", "-", "5,952,268,281", "", "", "", "-", "-"], ["14", "934", "Yumbe District Local Government", "", "", "-", "-", "-", "", "", "", "-", "-"], ["15", "823", "Bunyagabu District Local Government", "9", "25", "25", "-", "3,153,710,530", "1", "1", "-", "1", "49,027,752"], ["16", "841", "Kabarole District Local Government", "6", "19", "19", "-", "3,847,880,882", "-", "-", "-", "-", "-"], ["17", "711", "Kasese Municipal Council", "3", "22", "22", "-", "18,480,633,29 0", "-", "-", "-", "-", "-"], ["18", "867", "Kitagwenda District Local Government", "6", "12", "12", "-", "-", "-", "-", "-", "-", "-"], ["19", "910", "Ntoroko District Local Government", "9", "19", "19", "-", "3,107,436,000", "1", "1", "-", "1", "47,026,000"], ["20", "807", "Amuria District Local Government", "8", "21", "21", "-", "5,290,000,000", "3", "7", "-", "7", "1,483,046,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 47, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 47, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["21", "601", "Arua City Council", "4", "39", "39", "-", "9,900,000,000", "4", "10", "-", "10", "4,500,000,000"], ["22", "831", "Dokolo District Local Government", "", "", "-", "-", "-", "4", "30", "-", "30", "5,062,802,327"], ["23", "837", "Isingiro District Local Government", "5", "16", "16", "-", "20,537,284,92 2", "", "", "", "-", "-"], ["24", "861", "Kiboga District Local Government", "3", "12", "12", "-", "2,677,590,651", "5", "18", "13", "5", "1,613,650,350"], ["25", "903", "Nakasongola District Local Government", "1", "11", "11", "-", "240,000,000", "4", "48", "24", "24", "19,940,000,00 0"], ["26", "725", "Nansana Municipal Council", "14", "30", "30", "-", "16,314,000,00 0", "3", "6", "-", "6", "478,000,000"], ["27", "913", "Obongi District Local Government", "3", "116", "116", "-", "3,304,645,120", "", "", "", "-", "-"], ["28", "923", "Rukiga District Local Government", "7", "24", "24", "-", "2,551,077,737", "", "", "", "-", "-"], ["29", "933", "Wakiso District Local Government", "5", "10", "10", "-", "9,088,913,398", "2", "3", "3", "-", "1,685,667,913"], ["30", "830", "Buyende District Local Government", "2", "2", "2", "-", "287,000,000", "10", "12", "-", "12", "3,560,000,000"], ["31", "906", "Namutumba District Local Government", "4", "25", "25", "-", "1,180,000,000", "2", "3", "-", "3", "1,970,000,000"], ["32", "802", "Adjumani District Local Government", "2", "2", "2", "-", "628,568", "4", "7", "2", "5", "20,240,669"], ["33", "908", "Nebbi District Local Government", "2", "6", "6", "-", "1,335,194,427", "4", "9", "-", "9", "1,715,865,107"], ["34", "718", "Lugazi Municipal Council", "", "", "-", "-", "-", "", "", "", "-", "-"], ["35", "935", "Zombo District Local Government", "4", "17", "17", "-", "365,304,082", "2", "8", "6", "2", "601,864,758"], ["36", "801", "Abim District Local Government", "2", "2", "2", "-", "434,186,858", "7", "21", "2", "19", "2,460,610,303"], ["37", "702", "Bugiri Municipal Council", "4", "4", "4", "-", "594,324,760", "6", "6", "-", "6", "548,152,758"], ["38", "815", "Buhweju District Local Government", "12", "33", "33", "-", "5,131,591,645", "", "", "", "-", "-"], ["39", "843", "Kagadi District Local Government", "9", "21", "21", "-", "10,089,544,85 0", "1", "4", "2", "2", "2,100,448,673"], ["40", "881", "Luuka District Local Government", "10", "17", "17", "-", "2,994,290,843", "3", "3", "-", "3", "102,439,850"], ["41", "842", "Kaberamaido District Local Government", "4", "7", "7", "-", "752,040,000", "9", "36", "-", "36", "1,200,924,025"], ["42", "853", "Kapelebyong District Local Government", "1", "8", "8", "-", "110,535,000", "3", "14", "-", "14", "1,241,452,042"], ["43", "872", "Kumi District Local Government", "", "", "-", "-", "-", "5", "20", "-", "20", "2,779,368,612"], ["44", "915", "Otuke District Local Government", "1", "2", "2", "-", "50,000,000", "5", "9", "-", "9", "3,720,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 48, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 48, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["45", "929", "Sironko District Local Government", "16", "16", "16", "-", "5,920,000,000", "6", "7", "-", "7", "8,950,000,000"], ["46", "932", "Tororo District Local Government", "8", "17", "17", "-", "4,188,682,000", "2", "3", "2", "1", "960,314,000"], ["47", "832", "Gomba District Local Government", "6", "25", "25", "-", "1,680,306,710", "1", "2", "1", "1", "164,950,000"], ["48", "846", "Kalangala District Local Government", "7", "12", "12", "-", "4,833,394,986", "-", "-", "-", "-", "-"], ["49", "848", "Kalungu District Local Government", "10", "23", "23", "-", "2,123,224,186", "1", "1", "-", "1", "37,020,955"], ["50", "855", "Government Kasanda District Local", "9", "33", "33", "-", "5,755,564,474", "1", "2", "-", "2", "89,802,105"], ["51", "878", "Government Kyotera District Local", "9", "18", "18", "-", "4,543,586,309", "2", "5", "-", "5", "583,598,992"], ["52", "883", "Government Lwengo District Local", "3", "12", "12", "-", "2,460,821,692", "5", "5", "-", "5", "2,705,180,837"], ["53", "884", "Lyantonde District Local Government", "5", "16", "16", "-", "1,377,137,746", "2", "20", "13", "7", "483,399,970"], ["54", "607", "Masaka City Council", "1", "5", "5", "-", "205,178,349", "5", "13", "-", "13", "13,360,149,57 5"], ["55", "898", "Mubende District Local Government", "8", "18", "18", "-", "7,453,321,124", "-", "-", "-", "-", "-"], ["56", "723", "Mubende Municipal Council", "4", "10", "10", "-", "722,453,668", "8", "12", "-", "12", "20,040,960,01 8"], ["57", "920", "Rakai District Local Government", "3", "4", "4", "-", "1,651,556,313", "3", "13", "8", "5", "2,461,634,881"], ["58", "806", "Amudat District Local Government", "2", "6", "6", "-", "616,485,347", "6", "13", "3", "10", "3,111,547,234"], ["59", "839", "Kaabong District Local Government", "-", "-", "-", "-", "-", "6", "35", "5", "30", "1,524,522,212"], ["60", "895", "Moroto District Local Government", "6", "13", "13", "-", "2,365,655,248", "1", "2", "-", "2", "233,409,860"], ["61", "722", "Moroto Municipal Council", "-", "-", "-", "-", "-", "4", "10", "-", "10", "3,327,808,691"], ["62", "900", "Nabilatuk 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"3,447,062,718", "3", "5", "-", "5", "-"], ["111", "727", "Njeru Municipal Council", "2", "19", "19", "-", "1,052,000,000", "3", "3", "-", "3", "-"], ["112", "869", "Koboko District Local Government", "18", "42", "42", "-", "4,100,000,000", "2", "2", "-", "2", "360,000,000"], ["113", "805", "Amolatar District Local Government", "4", "13", "13", "-", "984,000,000", "7", "11", "3", "8", "9,234,000,000"], ["114", "803", "Agago District Local Government", "3", "37", "37", "-", "3,126,959,542", "2", "16", "3", "13", "566,791,000"], ["115", "804", "Alebtong District Local Government", "6", "78", "78", "-", "5,430,370,822", "", "", "", "-", "-"], ["116", "808", "Amuru District Local", "5", "24", "24", "-", "3,703,061,030", "1", "5", "-", "5", "54,512,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 51, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 51, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["", "Government", "", "", "", "", "", "", "", "", "", "", null], ["117", "809", "Apac District Local Government", "3", "20", "20", "-", "1,688,715,227", 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"14", "11,475,430,39 0"], ["126", "606", "Lira City Council", "9", "36", "36", "-", "16,238,654,74 0", "4", "11", "-", "11", "11,305,843,88 2"], ["127", "880", "Lira District Local Government", "6", "89", "89", "-", "9,352,335,048", "3", "12", "-", "12", "1,681,629,390"], ["128", "912", "Nwoya District Local Government", "7", "39", "39", "-", "5,746,288,547", "", "", "", "-", "-"], ["129", "914", "Omoro District Local Government", "5", "46", "46", "-", "1,588,642,573", "1", "22", "1", "21", "236,670,795"], ["130", "916", "Oyam District Local Government", "5", "46", "46", "-", "6,697,387,789", "2", "14", "-", "14", "596,431,127"], ["131", "917", "Pader District Local Government", "6", "51", "51", "-", "4,195,618,620", "1", "12", "6", "6", "271,997,948"], ["132", "704", "Busia Municipal Council", "9", "10", "10", "-", "3,830,000,000", "20", "27", "-", "27", "10,150,000,00 0"], ["133", "708", "Kabale Municipal Council", "5", "5", "5", "-", "-", "", "", "", "-", "-"], ["134", "885", 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{"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 52, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 52, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["141", "882", "Luwero District Local Government", "-", "-", "-", "-", "-", "7", "17", "5", "12", "-"], ["142", "813", "Bugiri District Local Government", "3", "6", "6", "-", "2,090,000,000", "6", "6", "-", "6", "4,780,000,000"], ["143", "847", "Kaliro District Local Government", "3", "3", "3", "-", "880,000,000", "11", "15", "-", "15", "17,620,000,00 0"], ["144", "862", "Kibuku District Local Government", "9", "28", "28", "-", "5,580,000,000", "-", "-", "-", "-", "-"], ["145", "845", "Kalaki District Local Government", "2", "11", "11", "-", "604,000,000", "3", "5", "-", "5", "1,150,000,000"], ["146", "854", "Karenga District Local Government", "6", "11", "11", "-", "1,178,000,000", "1", "3", "-", "3", "102,000,000"], ["147", "871", "Kotido District Local Government", "-", "-", "-", "-", "-", "3", "31", "-", "31", "2,875,000,000"], ["148", "716", "Kotido Municipal Council", "4", "-", "-", "-", "-", "4", "9", "-", "9", "-"], ["149", "886", "Manafwa District Local Government", "1", "7", "7", "-", "560,000,000", "4", "26", "4", "22", "21,030,000,00 0"], ["150", "911", "Ntungamo District Local Government", "7", "25", "25", "-", "8,320,000,000", "-", "-", "-", "-", "-"], ["151", "731", "Tororo Municipal Council", "2", "6", "6", "-", "3,100,000,000", "3", "11", "8", "3", "9,000,000,000"], ["152", "857", "Katakwi District Local Government", "11", "6", "6", "-", "141,000,000", "4", "17", "-", "17", "6,060,000,000"], ["153", "889", "Masindi District Local Government", "7", "25", "25", "-", "4,082,055,145", "-", "-", "-", "-", "-"], ["154", "811", "Budaka District Local Government", "8", "25", "25", "-", "4,570,730,000", "2", "4", "2", "2", "97,207,000"], ["155", "824", "Bushenyi District Local Government", "13", "28", "28", "-", "1,947,760,353", "", "", "", "-", "-"], ["156", "844", "Kakumiro District Local Government", "5", "18", "18", "-", "2,314,259,265", "4", "13", "9", "4", "4,511,610,565"], ["157", "863", "Kikuube District Local Government", "9", "33", "33", "-", "4,174,671,966", "", "", "", "-", "-"], ["158", "715", "Koboko Municipal Council", "9", "20", "20", "-", "570,000,000", "2", "2", "-", "2", "1,520,000,000"], ["159", "896", "Moyo District Local Government", "5", "32", "32", "-", "4,141,247,766", "", "", "", "-", "-"], ["160", "710", "Kapchorwa Municipal Council", "9", "17", "17", "-", "492,258,000", "2", "14", "10", "4", "555,125,000"], ["161", "819", "Bukwo District Local Government", "5", "24", "24", "-", "1,260,000,000", "1", "1", "-", "1", "905,000,000"], ["162", "825", "Busia District Local Government", "6", "38", "38", "-", "3,247,026,000", "3", "34", "29", "5", "827,730,000"], ["", "", "", "**888**", "**3,586**", "**3,586**", "**-**", "**670,854,829 838**", "**527**", "**1,661**", "**361**", "**1,300**", "**369,726,905 828**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 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"None", "None", "None", "None", "Not implemented outputs", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix-VIII: Projects without approved project concept notes", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 58, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["**1**", "Grid Expansion And Reinforcement Project (GERP)", "No evidence of approved concept note availed during audit"], ["**2**", "The Third National Communication Project Implemented", "No evidence of approved concept note availed during audit"], ["**3**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved concept note availed during audit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 58, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 58, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["**4**", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "No evidence of approved concept note availed during audit"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "No evidence of approved concept note availed during audit", null], ["**6**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved concept note availed during audit"], ["**7**", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "No evidence of approved concept note availed during audit"], ["**8**", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "No evidence of approved concept note availed during audit"], ["**9**", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "No evidence of approved concept note availed during audit"], ["**10**", "National Oil Seed Project (NOSP) MAAIF", "No evidence of approved concept note availed during audit"], ["**11**", "National Oil Seed Project (NOSP) MoLG", "No evidence of approved concept note availed during audit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 59, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "5 \nAppendix-IX: Projects without approved project files 5", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}, [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}]], "page": 59, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["Sn", "Project Name", "Remark"], ["**1**", "Grid Expansion And Reinforcement Project (GERP)", "No evidence of approved project file availed during audit"], ["**2**", "The Third National Communication Project Implemented", "No evidence of approved project file availed during audit"], ["**3**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved project file availed during audit"], ["**4**", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "No evidence of approved project file availed during audit"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "No evidence of approved project file availed during audit", null], ["**6**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved project file availed during audit"], ["**7**", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "No evidence of approved project file availed during audit"], ["**8**", "Agriculture Cluster Development Project (ACDP)", "No evidence of approved project file availed during audit"], ["**9**", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "No evidence of approved project file availed during audit"], ["**10**", "National Oil Seed Project (NOSP) MAAIF", "No evidence of approved project file availed during audit"], ["**11**", "NATIONAL OIL SEED PROJECT (NOSP) MoLG", "No evidence of approved project file"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 59, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 59, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["", "availed during audit", null], ["**12**", "Markets And Agricultural Trade Improvement Programme Project 2", "No evidence of approved project file availed during audit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "Appendix-X: Projects without feasibility studies", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["**1**", "The Third National Communication Project Implemented", "No feasibility studies done before project execution"], ["**2**", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "No feasibility studies done before project execution"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "No feasibility studies done before project execution", null], ["**4**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No feasibility studies done before project execution"], ["**5**", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "No feasibility studies done before project execution"], ["**6**", "Agriculture Cluster Development Project (ACDP)", "No feasibility studies done before project execution"], ["**7**", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "No feasibility studies done before project execution"], ["**8**", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "No feasibility studies done before project execution"], ["**9**", "National Oil Seed Project (NOSP) MAAIF", "No feasibility studies done before project execution"], ["**10**", "National Oil Seed Project (NOSP) MoLG", "No feasibility studies done before project execution"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "3 \nAppendix-XI: Cumulative disbursements for donor funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}]], "page": 60, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["1", "Energy For Rural Transformation Project - Phase III", "146,808,018", "125,497,681", "21,310,337", "", "", ""], ["2", "Energy For Rural Transformation Project Phase III (ERT III-REP)", "251,108,273", "211,000,054", "40,108,220", "", "", ""], ["3", "Grid Expansion And Reinforcement Project (GERP)", "90,100,000", "65,504,250", "24,595,750", "", "", ""], ["4", "Strengthening The Management Of Oil And Gas Sector", "1,150,286", "1,106,447", "43,839", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds (USD)", "Expected total disbursement as financing agreement (UGX) Bn per", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "52", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["5", "The Third National Communication Project Implemented", "500,000", "480,000", "20,000", "", "", ""], ["6", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "", "", "", "224.82", "155.84", "68.98"], ["7", "In Strengthening Adaptive Capacity And Resilience Of Communities Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "295,004", "123,475", "171,529", "", "", ""], ["8", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "5,790,208.54", "5,710,264.84", "79,943.70", "", "", ""], ["9", "Irrigation For Climate Resilience Project (ICRP)", "123,000,000", "23,782,366", "99,217,634", "", "", ""], ["10", "Farm Income Enhancement And Forestry Conservation Project Phase III", "", "", "", "34.14", "1.87", "32.27"], ["11", "Farm Income Enhancement And Forestry Conservation Project Phase II", "", "", "", "303.43", "276.59", "26.85"], ["12", "Enhancing Resilience Of Communities To Climate Change Through Catchment Based Integrated Management Of Water And Related Resources In Uganda (EURECCCA)", "", "", "", "27.12", "24.37", "2.75"], ["13", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "", "", "", "6.20", "2.01", "4.19"], ["14", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "", "", "", "5.05", "5.05", "-"], ["15", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "", "", "", "49.57", "49.57", "-"], ["16", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "14,051,790", "6,353,936", "7,697,854", "", "", ""], ["17", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "", "", "", "1.88", "1.88", "-"], ["18", "Agriculture Cluster Development Project (ACDP)", "", "", "", "540.00", "530.99", "9.01"], ["19", "Agriculture Value Chain Development Project (AVCDP)", "", "", "", "279.31", "100.79", "178.53"], ["20", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "60,200,000", "51,460,000", "8,740,000", "", "", ""], ["21", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "", "", "", "128.17", "124.24", "3.93"], ["22", "Project Phase II (KIIDP-II) Kampala Institutional And Infrastructure Development", "175,000,000", "157,900,000", "17,100,000", "", "", ""], ["23", "National Oil Palm Project (NOPP)", "", "", "", "133.65", "59.82", "67.66"], ["24", "National Oil Seed Project (NOSP) MAAIF", "", "", "", "97.40", "10.68", "86.72"], ["25", "National Oil Seed Project (NOSP) MoLG", "67,201,000", "1,423,868.54", "65,777,131.46", "", "", ""], ["26", "Kampala-Jinja Expressway (KJE) Project", "229,470,000", "343,983.50", "229,126,016.50", "", "", ""], ["27", "Multinational Lake Victoria Maritime Communications And Transport Project (MLVMCTP)", "14,353,800", "5,229,791.52", "9,124,008", "", "", ""], ["28", "Upgrading Of Muyembe-Nakapiripirit Road Project", "", "", "", "405.68", "123.20", "282.48"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 61, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds (USD)", "Expected total disbursement as financing agreement (UGX) Bn per", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 61, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["29", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "243,800,000", "79,956,855", "163,843,145", "", "", ""], ["30", "East Africa's Centre\u2019s Of Excellence For Skills And Tertiary Education In Biomedical Sciences-Phase 1", "31,500,000", "27,090,000", "4,410,000", "", "", ""], ["31", "Markets And Agricultural Trade Improvement Programme Project 2", "", "", "", "294.70", "280.50", "14.20"], ["**Total**", "**1,454,328,380**", "**762,962,972**", "**691,365,408**", "**2531.13**", "**1747.39**", "**777.56**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 62, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds (USD)", "Expected total disbursement as financing agreement (UGX) Bn per", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "Appendix-XII: Cumulative disbursements for counterpart funding", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 62, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["1", "Energy For Rural Transformation Project - Phase III", "2,500,000", "2,906,925", "25,000,001", "", "", ""], ["2", "III-REP) Energy For Rural Transformation Project Phase III (ERT", "29,600,000", "17,985,006.14", "11,614,993.86", "", "", ""], ["3", "Grid Expansion And Reinforcement Project (GERP)", "", "", "", "33.50", "30.81", "2.69"], ["4", "Strengthening The Management Of Oil And Gas Sector", "1,256,000", "-", "1,256,000", "", "", ""], ["5", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "", "", "", "25.04", "15.84", "9.20"], ["6", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "1,840,192.19", "1,430,311.79", "409,880.40", "", "", ""], ["7", "Farm Income Enhancement And Forestry Conservation Project Phase II", "", "", "", "126.33", "126.33", "-"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "", "", "", "71.03", "71.03", "-", null], ["9", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "6,865,000", "-", "6,865,000", "", "", ""], ["10", "Agriculture Cluster Development Project (ACDP)", "", "", "", "6.12", "5.58", "0.54"], ["11", "Agriculture Value Chain Development Project (AVCDP)", "", "", "", "25.07", "18.95", "6.12"], ["12", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "9,200,000", "5,220,000", "3,980,000", "", "", ""], ["13", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "", "", "", "3.92", "3.45", "0.47"], ["14", "Project Phase II (KIIDP-II) Kampala Institutional And Infrastructure Development", "8,750,000", "12,800,000", "4,050,000", "", "", ""], ["15", "National Oil Palm Project (NOPP)", "", "", "", "21.01", "22.48", "1.47"], ["16", "National Oil Seed Project (NOSP) MAAIF", "", "", "", "", "", ""], ["17", "NATIONAL OIL SEED PROJECT (NOSP) MoLG", "", "", "", "27.45", "0.45", "27.00"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 62, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds(USD)", "Expected total disbursement as per financing agreement (UGX) Bn", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "8 \n54", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}]], "page": 62, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["18", "Multinational Lake Victoria Maritime Communications And Transport Project (MLVMCTP)", "2,270,000", "1,599,697.37", "670,302.63", "", "", ""], ["19", "Upgrading Of Muyembe-Nakapiripirit Road Project", "", "", "", "66.38", "5.20", "61.18"], ["20", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "11,200,000", "2,773,497", "8,426,503", "", "", ""], ["21", "East Africa's Centre\u2019s Of Excellence For Skills And Tertiary Education In Biomedical Sciences-Phase 1", "", "", "", "14.05", "13.91", "0.14"], ["22", "Markets And Agricultural Trade Improvement Programme Project 2", "", "", "", "33.36", "13.63", "19.73"], ["", "**Total**", "**73,481,192**", "**44,715,437**", "**62,272,681**", "**453.24**", "**327.65**", "**128.53**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Entity Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds(USD)", "Expected total disbursement as per financing agreement (UGX) Bn", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "Appendix-XIII: Cumulative absorption performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Energy For Rural Transformation Project - Phase III", "1,467,791", "1,049,817", "417,975", "", "", ""], ["2", "Energy For Rural Transformation Project Phase III (ERT III-REP)", "", "", "", "", "", ""], ["3", "Grid Expansion And Reinforcement Project (GERP)", "49,213,577", "25,513,540", "23,700,037", "", "", ""], ["4", "The Third National Communication Project Implemented", "121,244", "95,630", "26,614", "", "", ""], ["5", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "", "", "", "61.96", "60.56", "1.40"], ["6", "Strengthening Adaptive Capacity And Resilience Of Communities In Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "", "", "", "0.454", "0.448", "0.01"], ["7", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "7,140,577", "2,061,446", "5,079,131", "", "", ""], ["8", "Irrigation For Climate Resilience Project (ICRP)", "", "", "", "77.55", "38.61", "38.94"], ["9", "Farm Income Enhancement And Forestry Conservation Project Phase III", "", "", "", "1.87", "0.57", "1.30"], ["10", "Project Phase II Farm Income Enhancement And Forestry Conservation", "", "", "", "29.92", "28.91", "1.01"], ["11", "Enhancing Resilience Of Communities To Climate Change Through Catchment Based Integrated Management Of Water And Related Resources In Uganda (EURECCCA)", "", "", "", "2.16", "2.12", "0.0370"], ["12", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "", "", "", "1.88", "1.84", "0.0400"], ["13", "Areas Project Securing Uganda\u2019s Natural Resource Base In Protected", "1,282,145", "400,674", "881,471", "", "", ""], ["14", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "27.012", "17.01", "10.002", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Warrants / Receipts/ Available funds(USD)", "Spent funds USD", "Unspent funds USD", "Warrants / Receipts/ Available funds(UGX) Bn", "Spent funds UGX Bn", "Unspent funds UGX Bn"], "type": "table"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["15", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "6,353,936", "1,437,076", "4,916,820", "", "", ""], ["16", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "", "", "", "0.58", "0.469", "0.109"], ["17", "Agriculture Cluster Development Project (ACDP)", "", "", "", "74.75", "72.015", "2.735"], ["18", "Agriculture Value Chain Development Project (AVCDP)", "", "", "", "80.67", "52.910", "27.760"], ["19", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "", "", "", "40.10", "35.400", "4.700"], ["20", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "", "", "", "13.05", "10.654", "2.393"], ["21", "Kampala Institutional And Infrastructure Development Project Phase II (KIIDP-II)", "", "", "", "63.40", "59.900", "3.500"], ["22", "National Oil Palm Project (NOPP)", "", "", "", "48.74", "25.046", "23.693"], ["23", "National Oil Seed Project (NOSP) MAAIF", "", "", "", "11.98", "3.324", "8.659"], ["24", "National Oil Seed Project (NOSP) MoLG", "", "", "", "5.79", "5.456", "0.332"], ["25", "Kampala-Jinja Expressway (KJE) Project", "", "", "", "59.31", "58.051", "1.260"], ["26", "Multinational Lake Victoria Maritime Communications And Transport Project (MLVMCTP),", "", "", "", "11.99", "11.488", "0.995"], ["27", "Upgrading Of Muyembe-Nakapiripirit Road Project", "", "", "", "83.72", "83.72", "0"], ["28", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "42,002,602", "20,872,788", "21,129,814", "", "", ""], ["29", "East Africa's Centre\u2019s Of Excellence For Skills And Tertiary Education In Biomedical Sciences-Phase 1", "", "", "", "1.99", "1.990", "-"], ["30", "Markets And Agricultural Trade Improvement Programme Project 2", "", "", "", "31.64", "31.511", "0.127"], ["", "**Total**", "**107,581,899**", "**51,430,987**", "**56,151,871**", "**703**", "**585**", "**118.99**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Warrants / Receipts/ Available funds(USD)", "Spent funds USD", "Unspent funds USD", "Warrants / Receipts/ Available funds(UGX) Bn", "Spent funds UGX Bn", "Unspent funds UGX Bn"], "type": "table"}}, {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Irrigation For Climate Resilience Project (ICRP)", "3", "85.06", "1", "8.93", "2", "76.13"], ["2", "Farm Income Enhancement And Forestry Conservation Project Phase III", "10", "34.14", "", "-", "10", "34.14"], ["3", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "39", "5.59", "11", "2.20", "28", "3.39"], ["4", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "14", "39.41", "2", "10.88", "12", "28.54"], ["5", "Adapting To Climate Change In Lake Victoria (ACC- LVB) Project", "12", "1.87", "9", "1.76", "3", "0.11"], ["6", "Agriculture Cluster Development Project (ACDP)", "6", "333.93", "1", "2.01", "5", "331.92"], ["7", "Agriculture Value Chain Development Project (AVCDP)", "48", "208.71", "12", "25.63", "36", "183.08"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Targets", "Amount UGX Bn", "Fully Achieved", "Amount UGX Bn", "Not achieved", "Amount UGX Bn"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["8", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "108", "119.11", "85", "87.73", "23", "29.62"], ["9", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "9", "53.88", "", "-", "9", "53.88"], ["10", "Kampala Institutional And Infrastructure Development Project Phase II (KIIDP-II)", "42", "568.73", "21", "491.71", "21", "77.02"], ["11", "National Oil Palm Project (NOPP)", "9", "48.82", "2", "12.89", "7", "35.93"], ["12", "National Oil Seed Project (NOSP) MAAIF", "32", "24.99", "5", "1.88", "27", "23.11"], ["13", "NATIONAL OIL SEED PROJECT (NOSP) MOLG", "5", "0.42", "", "-", "5", "0.42"], ["14", "Kampala-Jinja Expressway (KJE) Project", "3", "8,241.83", "", "-", "3", "8,241.83"], ["15", "Markets And Agricultural Trade Improvement Programme Project 2", "15", "272.54", "", "12.81", "14", "259.73"], ["", "**Total**", "**355**", "**10,039.04**", "**149**", "**658.43**", "**205**", "**9,378.85**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Targets", "Amount UGX Bn", "Fully Achieved", "Amount UGX Bn", "Not achieved", "Amount UGX Bn"], "type": "table"}}, {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "The Third National Communication Project Implemented", "80", "435,643", "78", "420,643", "2", "15,000"], ["2", "Strengthening Adaptive Capacity And Resilience Of Communities In Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "12", "88,741", "2", "7,683", "10", "81,058"], ["3", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "4", "16,734", "", "", "4", "16,734"], ["4", "Enhancing Resilience Of Communities To Climate Change Through Catchment Based Integrated Management Of Water And Related Resources In Uganda (EURECCCA)", "57", "7,751,000", "56", "7,745,031", "1", "5,969"], ["5", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "20", "1,282,165", "12", "476,699", "8", "805,466"], ["6", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "76", "9,921,988", "19", "1,565,366", "57", "8,356,622"], ["7", "Kampala Metropolitan Improvement Project Transmission System", "4", "82,284,059", "2", "8,603,039", "2", "73,681,020"], ["", "**Total**", "**253**", "**101,780,330**", "**169**", "**18,818,461**", "**84**", "**82,961,869**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Targets", "Amount USD", "Fully Achieved", "Amount USD", "Not achieved", "Amount USD"], "type": "table"}}, {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["1", "Kampala Transmission Improvement Project Metropolitan System", "RAP Implementation", "", "Non Compensation of PAPS"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["2", "Irrigation For Climate Resilience Project (ICRP)", "Construction of Matanda Dam", "0.10", "Contract for construction was not signed due to delayed completion and approval of designs"], [null, null, "Consultancy - Detailed Feasibility study of Amagoro", "1.18", "Activity was yet to start"], [null, null, "Consultancy - Development of off-farm infrastructure management model and its establishment for Kabuyanda in Isingiro District", "0.18", "Procurement still on-going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": [["2", "Irrigation For Climate Resilience Project (ICRP)", "Construction of Matanda Dam", "0.10", "Contract for construction was not signed due to delayed completion and approval of designs"], [null, null, "Consultancy - Detailed Feasibility study of Amagoro", "1.18", "Activity was yet to start"], [null, null, "Consultancy - Development of off-farm infrastructure management model and its establishment for Kabuyanda in Isingiro District", "0.18", "Procurement still on-going"], ["3", "Climate Of Reducing  Change Vulnerability  Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "Consultancy fee for International consultant - EBA expert", "0.40", "There was a delay hiring a consultant.-Activity was yet to start"], ["4", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "Construction of Lamwo TC RGC Water Supply System and Sanitation Facilities to 30% completion", "4.29", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of Palabek RGC Water Supply System and Sanitation Facilities to 30% completion", "5.01", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of piped water supply systems in Arra/Dufile (30%)", "", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of piped water supply systems in Barr (30%)", "", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of piped water supply systems in Obongi TC (30%)", "6.61", "Did not commence works due to delayed completion of designs and lengthy procurement process"], ["5", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "Provision of water for animals and domestic consumption and improve the catchment and well as undertake survey", "0.05", "Due to delayed rains we could not train the beneficiaries without water"], ["6", "National Oil Seed Project (NOSP) MoLG", "Procure Contractors for the 1,000 km of CARs", "", "Procurement of contractors was yet to commence following approval of the designs and the bidding documents."], ["7", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "Finalize Refresher training on Post harvest handling of community members in 15 district", "0.38", "Not implemented due to delays in procurement of some post-harvest handling facilities"], [null, null, "Finalize one Consultancy Services- Short term (Project end line)", "0.27", "Not achieved due to delays in providing all the necessary data"], [null, null, "Finalize 1(one) operational study on the impact of administration of IFA", "0.05", "Delivery of nutrition commodities wasn\u2019t done"], [null, null, "Conducting food security and Nutrition assessment in 112 districts", "0.03", "Failure to conduct food security assessment due to the drop in the planned fuel prices"], [null, null, "funds to 13 primary schools for setting up of multiplication gardens beyond the demonstration gardens as a sustainability", "0.02", "Failure to fund the schools due to errors in the schools\u2019 account details thus failure to remit funds"], ["**Total**", "", "**18.57**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": "58", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["1", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 2: Nakasongola, Dokolo, Kapchorwa districts", "0.77", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 3: Kayunga- Busaana, Buikwe, Kamuli districts", "0.53", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Construction of Kamuli town water supply and sanitation system", "5.90", "I noted that whereas the project completion date was 31 st March 2023, construction was at 25%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 67, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": [["1", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 2: Nakasongola, Dokolo, Kapchorwa districts", "0.77", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 3: Kayunga- Busaana, Buikwe, Kamuli districts", "0.53", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Construction of Kamuli town water supply and sanitation system", "5.90", "I noted that whereas the project completion date was 31 st March 2023, construction was at 25%"], [null, null, "Consultancy services to develop water services technical and commercial regulatory tools", "0.21", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1st April 2023"], ["2", "Irrigation For Climate Resilience Project (ICRP)", "Non-consultancy - Implementation of Catchment Management Plan for Matanda", "0.60", "Pending completion of dam designs"], ["3", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Eco Systems Based Adaptation (EBA)", "Conduct Climate Change RAs and VIAs at the four selected wetland systems to assess the current and predicted vulnerability of wetlands, forests and dependent local communities to climate change.", "0.65", "Vulnerability impact and risk assessment for the western region was meant to be completed in 90 days from the contract signing date of 21 st June 2022\\. I noted the final assessment report was submitted  than September in November 2022 rather"], [null, null, "Undertake a market assessment at each of the wetland systems to identify multi-use plant species for wetland and forest restoration that can provide co-benefits to local communities.", "0.09", "Assessment for the western region was meant to be completed in 90 days from the contract signing date of 16 th July 2022.I noted the final assessment report was in submitted in November 2022 rather than October."], ["4", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "Establishment of contour band, Rainwater harvesting tanks, Cook stoves, Tree planting, Banana gardens, apiary and Pasture management", "0.26", "Due to draught some of the activities like tree planting in some of the communities was delayed. There was therefore delayed submission of invoices"], ["5", "ACDP-IDA", "Support rehabilitative works on farm access roads and choke points at community level for market access and value addition.", "15.53", "Majority of the roads are significantly behind schedule (below 70%)  \u2022 Some 12 contractors that have completed the works have not been paid  \u2022 All for rehabilitation of the road chokes had expired as per their completion dates the outstanding contracts (35)"], [null, null, "Provided e-Vouchers subsidies to 77,513 farmers in the 12 project clusters between July 2022 and June 2023.", "22.24", "There was Poor Transition of Farmers from Cycle 1 and Cycle 2, Delayed delivery of inputs to farmers, Poor quality inputs are sometimes delivered to farmers"], ["6", "Agriculture Value Chain Development Project (AVCDP)", "Construction of Acomai Irrigation Scheme and Associated Facilities in Bukedea and Bulambuli Districts", "15.01", "As of October 2023 Progress stood at 52% completion. Contractor attributed the slow"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 67, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 67, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["", "progress to adverse weather conditions especially hindering earthworks. There were a number of incomplete works including main canals (4.1Kms), secondary canals (28Kms), tertiary canals, secondary drains, tertiary drains, flood protection works, irrigation infrastructure, and scheme buildings such as warehouses and facilities among others yet the works should have been completed.", null, null, null], ["Construction and Renovation works for Milk Collection Centre in Nakasongola", "1.5", "Contract worth UGX.1,533,156,228 signed on 26/09/2023, Site handed over to contractor on 18/10/2023 and commencement of works on 01/11/2023. I noted that works had just commenced with the contractor on site. I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works", null, null], ["Construction of Semen Lab \u2013 Entebbe", "0.83", "Contract worth UGX.829,124,700 signed on 26/09/2023, Site handed over to contractor on 21/10/2023 and commencement of works on 29/10/2023. I noted that works had just commenced with the contractor on site. I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works.", null, null], ["7", "Markets Improvement Programme Project 2 And Agricultural Trade", "Payment for completion of Kitgum market Certificates 10 & 11", "3.69", "The market was not yet completed and commissioned. The formerly displaced vendors had not yet been resettled."], [null, null, "Construction of access roads in Buvuma (16.4Km)", "0.78", "Road formation, Swamp filling, gravelling partially done and culverts installed, Pending Installation of relief culverts, Construction of catch water drains and gravel completion in some partially gravelled sections, Culvert lines silting: some culvert lines in 3 sections had broken culvert pieces leading to noticeable depressions in those sections of the road, Contractor not on site."], [null, null, "Construction of 32 Km of farm roads", "0.87", "Pending works included mainly part culvert installation, compaction and stone pitching."], ["8", "National Oil Palm Project", "Environmental and Social Impact Assessment- Mayuge", "0.15", "Report in place but recommendations not implemented due to delays in approval by NEMA"], [null, null, "Environmental and Social Impact Assessment- Masaka", "0.13", "Report in place but recommendations not implemented due to delays in approval by NEMA"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 68, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "60", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 68, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["", "Environmental Audit Bugala Islands", "0.17", "Report in place but Recommendations not implemented.", null], ["Procurement of Teleconferencing equipment", "0.10", "Not implemented due to the delay to complete the procurement process", null, null], ["Conduct in-house designs for the initial 1000 km of roads", "0.17", "The designs started in June 2023 and were still ongoing. This activity should have been completed by year end.", null, null], ["9", "National Oil Seed Project (NOSP) MoLG", "Construction/ Rehabilitation of Olung PS-Ajali-Lajwar 12.0 Kms.-Agago", "0.39", "According to the quarter four status report, the works were still ongoing, with physical progress standing at 50% and financial progress at 32%. During my project inspection, I observed a visible delay in the progress of the works."], [null, null, "Construction/ Rehabilitation of Acalo Wayi \u2013 Lodwar - Pacudu 10Km.-Kitgum", "0.16", "According to the quarter four status report, the works were ongoing, with physical progress at 35% and financial progress at 26%.These works should have been completed by year end."], [null, null, "Construction/ Rehabilitation of Corner Pa Lagara\u2013 Monroc Market 14.7Kms-Gulu", "1.78", "According to the quarter four status report, the works were ongoing, with physical progress at 85% and financial progress at 74%, These works should have been completed by year end."], ["10", "Project For Restoration Of Livelihoods In The Northern Region (PRELNOR)", "Construction of Opit Satellite Market", "0.13", "According to the quarter four status report, the works were ongoing, with physical progress at 30% and financial progress at 23%. During inspections, I observed that the facility was visibly incomplete as the works had stalled. The works should have been completed by year end."], ["Construction of Lukole Satellite Market", "0.26", "According to the quarter four status report, the works were ongoing, with physical progress at 70% and financial progress at 47%. These works should have been completed by year end.", null, null], ["", "**Total**", "", "**72.9**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["**1**", "Agriculture Cluster Development Project IDA Credit", "Construction of storage facilities completed for 182 farmers and Installation of value addition equipment", "7.12", "50 of 182 value addition equipment was non-operational and beneficiary members were not enrolled on e-voucher system in some cases"], ["**2**", "AVCDP", "Construction of national Metrology Lab at UNBS", "3.69", "Physical works completed were estimated at 95% (monthly progress reports) by June 2023, awaiting the delivery of the chiller to handover site. Although the laboratory is substantially complete, it is not operational due to lack of laboratory equipment."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug-Nov 2023)"], "type": "table"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": [["**3**", "MATIP II", "Coronation Developers (U) Ltd - Installation of VAF Equipment in Soroti", "3.94", "The Value Addition Facility was not yet operational, The facility did not have a private operator in place to operationalize it."], [null, null, "Construction/Supply, Installation, Testing and Commissioning of 500 Metric Tonne Capacity Multi Grain Pre-Cleaning, Processing and Storage Complex in Arua Municipality", "7.28", "The Works are complete, and the facility is ready for operation. The operator identified but not yet trained, thus not operational."], ["", "**Total**", "", "**22.03**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug-Nov 2023)"], "type": "table"}}, {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}, {"headings_1": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["**1**", "Kampala Transmission Improvement Project Metropolitan System", "Procurement of EPC Contractors for Lots 1 and 2", "4,547,312.41", "Delayed Procurement of EPC Contractors for Lots 1 and 2 not commenced"], [null, null, "RAP Implementation", null, "Compensation of PAP not commenced"], ["**2**", "The  Third Communication Implemented National Project", "Build technical capacity including participation in national, regional and / or international training workshops/ meetings on GHG inventory", "5,609.29", "Implementation of the sensitisation on GHG Inventory not commenced"], [null, null, "Organize a workshop to train the national adaptation team on the latest IPCC guidelines, methodologies, and related software packages;", "2,504.61", "Activity not commenced"], [null, null, "Technical capacity building including participation in national,  training workshops/ meetings on mitigation analysis regional and / or international", "9,000", "Activity not commenced"], [null, null, "National approval and official Launch of the Uganda's NC3", "6,000", "Activity not commenced"], ["**3**", "Strengthening Adaptive Capacity And Resilience Of Communities In Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "Identification of afforestation areas and land (small area owned by community) - NFA experts (separate contracts)", "1,125", "Identification of afforestation area was not achieved"], [null, null, "Procurement of seedlings and equipment", "2,250", "Procurement of seedlings was not done and beneficiaries missed."], [null, null, "Identification of agroforestry areas and land (owned and managed by community)", "1,125", "Identification of agroforestry areas was not done/started"], [null, null, "Baseline studies, stakeholder & gender analysis", "9,180", "Baseline studies, stakeholder & gender analysis was not started/implemented"], [null, null, "Equipment/Investment", "47,400", "Not commenced"], [null, null, "Organize community level meetings (barazas) and caravans to disseminate the developed knowledge and information materials, targeting the 9 CRAPs villages (1 event per village per year)", "2,304", "Community level meetings (barazas) and caravans the developed knowledge and information materials was not carried out. to disseminate"], [null, null, "Develop water resources management information and knowledge guidelines (National TA)", "3,375", "Guideline were not developed"], ["**Total**", "", "**4,637,185.31**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}, {"headings_1": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (USD)", "Summary Observation in regard to Service delivery (At the time of Audit between Aug-Nov 2023)"], "type": "table"}}, {"content": "62", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}, {"headings_1": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}, {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "heading"}}, {"content": [["**1**", "Energy For Rural Transformation Project - Phase III", "Institutional Strengthening and Impacts Monitoring", "417,974.54", "Delay implementation of Information Management System in the Regulatory"], ["**2**", "Grid Reinforcement Project (GERP) Expansion And", "Kole -Gulu-Nebbi \u2013 Arua transmission line", "5,488,673", "Delayed implementation of Soil Tests, pile Foundations, Stringing works"], [null, null, "RAP", "1,059,810", "Delayed implementation of Construction Sites / Houses"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (USD)", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": [["**1**", "Energy For Rural Transformation Project - Phase III", "Institutional Strengthening and Impacts Monitoring", "417,974.54", "Delay implementation of Information Management System in the Regulatory"], ["**2**", "Grid Reinforcement Project (GERP) Expansion And", "Kole -Gulu-Nebbi \u2013 Arua transmission line", "5,488,673", "Delayed implementation of Soil Tests, pile Foundations, Stringing works"], [null, null, "RAP", "1,059,810", "Delayed implementation of Construction Sites / Houses"], [null, null, "Nebbi and Arua substations", "7,306,385", "Delayed implementation of Control Room Building construction, Outdoor Equipment installations, Stringing of conductors, Cable laying and wiring, Installation of all indoor Equipment, Testing and Commissioning"], ["**3**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "Engage Consultancy Services to Implement performance-based plantation Subside scheme", "717,617", "The activity was affected by lengthy procurement process."], [null, null, "Feasibility study for forest fund that would provide financing on a revolving basis to incentivize productive forest management", "42,500", "The activity was affected by lengthy procurement process."], [null, null, "Non-consultancy services for distribution of firewood in refugee settlements.", "1,298,736", "processes The activity was delayed by a lengthy approval"], ["**4**", "Securing Resource Base Areas Project Uganda\u2019s Natural In Protected", "Civil Works designs for priority infrastructure investments (under Phase 2)", "91,579", "done 2023/2024 Procurement of consultant was not completed- to be"], [null, null, "Support development of bee based value chain within 10 CFM groups", "411,053", "Contract signed in May 2023 due to lengthy procurement process"], [null, null, "Support income generation activities for CFM groups", "147,894", "Procurement process not completed."], ["**5**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "CFM groups - Support to establishment. Budongo (2)Muhangi (1), Kibego (1), Kalinzu (1), North Maramagambo (4), South Maramagambo (2), Kitechura (1), Ibambaro (1), Mt. Kei (4), Kagombe (2)", "256,766", "The procurement process was not completed in time and activity moved to 2023-2024."], [null, null, "Develop canopy walk in Budongo (400 m)", "1,611,733", "Awaiting the completion of the ESIA process."], [null, null, "Installing boundary marking (pillars) - NFA", "258,750", "installation of pillars on-going"], [null, null, "Chimpanzee habituation @ Kalinzu and Budongo (4 persons allowances)", "26,000", "The activity was initiated in the last quarter of the year."], [null, null, "New Road equipment -operation and maintenance (12.5% per year)", "59,578", "Equipment use awaiting on set of road construction"], ["**6**", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "Output and Performance Based Road Maintenance Contract (OPRC) for Lot 1: Tororo-Mbale-Soroti Road (151Km) & Lot 2: Soroti-Lira-Kamdini (189Km) Road", "19,222,324", "By the end of the financial year, routine maintenance works and a few emergency works were on-going. A number of challenges were found to have caused the underperformance which included; Delayed World Bank clearances & approvals of proposed quarry sites & materials, delayed lifting of suspensions/stop work"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic  Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (USD)", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic  Report 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Contents", "Table of Contents - iii", "List of Tables - iv", "List of Abbreviations - iv", "EXECUTIVE SUMMARY - vii", "Key Recommendations - viii", "Overall Conclusion - ix", "CHAPTER ONE - 1", "  1.0 INTRODUCTION - 1", "  1.1 Background - 1", "Justification for the review of the performance of the budget 1 1.2", "  1.3 Objectives of the Audit - 2", "  1.4 Scope of the Audit - 2", "  1.5 Data Collection Methods - 2", "Interviews - 2", "Review of documents - 2", "Physical Inspections - 2", "  1.6 Data Analysis - 2", "CHAPTER TWO - 3", "  2.0 ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES - 3", "  2.1 Roles of Key Players - 3", "  2.2 Description of the key budget process - 3", "    2.2.1 Budget Preparation - 4", "    2.2.2 Budget Approval - 4", "    2.2.3 Approval of Supplementary Appropriations - 4", "    2.2.4 Budget Execution - 5", "    2.2.5 Budget Monitoring and Reporting - 5", "Figure 2: Budgeting Process flow chart - 5", "CHAPTER THREE - 6", "Review of the programmatic approach to planning and budgeting 6 3.1", "  3.2 Review of the Execution of the Budget - 14", "Appendices - 31", "Appendix I: Costing of outputs and activities - 31", "Appendix II: Implementation of outputs - 32", "Appendix III: Delayed implementation of activities - 34", "Appendix-IV: Activities with shortcomings in functionality - 37", "Appendix-V: Activities with differences in quantity between planned and actual - 38", "iii"], "page": 3}, {"content": ["Appendix VI: Lack of performance indicators and targets for LGs - 38", "Appendix VII: Implementation of Planned activities-LGs - 46", "Appendix VIII: Projects without approved project concept notes - 50", "Appendix-IX Projects without approved project files - 51", "Appendix-X: Projects without feasibility studies - 52", "Appendix-XI: Cumulative disbursements for donor funds - 52", "Appendix -XII: Cumulative disbursements for counterpart funding - 54", "Appendix-XIII: Cumulative absorption performance - 55", "Appendix-XIV-(a): Cumulative achievement of project targets (Projects reporting in UGX) - 56", "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD) - 57", "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX) - 57", "Appendix XV (b): Activities with delayed implementation (Projects reporting in UGX) - 58", "Appendix-XV (C): Projects with functionality challenges (Projects reporting in UGX) - 61", "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD) - 62", "Appendix XVI (b): Activities with delayed implementation (Projects reporting in USD) - 63"], "page": 4}, {"content": ["Table 1: Showing roles and responsibilities of key stakeholders - 3", "Table 2: Showing the 20 programmes - 6", "Table 3: Performance of warrants by programmes - 10", "Table 4: Utilization of warrants by Programmes - 11", "Table 5: Revenue Performance - 14", "Table 6: Performance of warrants - 15", "Table 7: Utilization of warrants - 16"], "page": 5}]}