{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P- UG-AAZ-003 AND LOAN 2100150038645 \nFOR THE YEAR ENDED 30 TH JUNE 2023 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P- UG-AAZ-003 AND LOAN 2100150038645", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P- UG-AAZ-003 AND LOAN 2100150038645", "page": 1, "level": 1}}], [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}], [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 1}}]], "page": 1, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["ADB", "African Development Bank"], ["ADF", "African Development Bank"], ["AVCDP", "Agriculture Value Chain Development Project"], ["BoU", "Bank of Uganda"], ["DA", "Designated Account"], ["DC", "Development Committee"], ["FA", "Financing Agreement"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["IPSAS", "International Public Sector Accounting Standards"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["NDP", "National Development Plan"], ["PS/ST", "Permanent Secretary/ Secretary to the Treasury"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 1}}], "page": 3, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645 FOR THE YEAR ENDED 30 TH JUNE 2023 THE RT. HON. SPEAKER OF PARLIAMENT Opinion I have audited the accompanying financial statements of the Agriculture Value Chain Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement of Financial Position as at 30 th June 2023, Statement of Cash Receipts and Payments, Statement of Financial Position and Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, which have been prepared on the basis of the accounting policies set out under Note 1 to the financial statements. In my opinion, the accompanying Financial Statements of the Agriculture Value Chain Development Project, for the year ended 30 th June, 2023 are prepared in all material respects, in accordance with the basis of Accounting described under Note 1 of the financial statements, and in conformity with the terms of the Financing Agreement. Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters The Project became effective on 18 th December 2018 and was expected to end on 30 th June 2023 however, I noted that there was an extension of the Project closing date to 30 th June, 2025. The Project total cost is USD.76,950,000 and is funded by African Development Bank (ADB). The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food security, and climate resilience", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645", "page": 4, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "page": 4, "level": 2}}], [{"headings_0": {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "page": 4, "level": 2}}], [{"headings_0": {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "page": 4, "level": 2}}], [{"headings_0": {"content": "respects, in accordance with the basis of Accounting described under Note 1 of the financial statements, and in conformity with the terms of the Financing Agreement.", "page": 4, "level": 4}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants,", "page": 4, "level": 4}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants,", "page": 4, "level": 4}}], [{"headings_0": {"content": "statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have", "page": 4, "level": 4}}], [{"headings_0": {"content": "statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 1}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 1}}], [{"headings_0": {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "page": 5, "level": 4}}], [{"headings_0": {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "page": 5, "level": 4}}], [{"headings_0": {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "page": 5, "level": 2}}], [{"headings_0": {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "page": 5, "level": 2}}], [{"headings_0": {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "page": 5, "level": 2}}], [{"headings_0": {"content": "and approval. I further reviewed if the project was being implemented as expected. Based on the procedures undertaken I observed the following;", "page": 5, "level": 4}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project Concept Note", "page": 5, "level": 1}}], [{"headings_0": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects irrespective of the source of the Project idea shall have a concept note prepared as an entry point into the Public Investment Management System. Paragraph 3.3 states that the main objective of the concept note is to ensure that", "page": 5, "level": 4}}], [{"headings_0": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects irrespective of the source of the Project idea shall have a concept note prepared as an entry point into the Public Investment Management System. Paragraph 3.3 states that the main objective of the concept note is to ensure that", "page": 5, "level": 4}}], [{"headings_0": {"content": "the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval.", "page": 5, "level": 4}}], [{"headings_0": {"content": "I noted that the project had a concept note prepared against the development", "page": 5, "level": 2}}], [{"headings_0": {"content": "I noted that the project had a concept note prepared against the development", "page": 5, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.1.3 Preparation of feasibility studies", "page": 6, "level": 1}}], [{"headings_0": {"content": "Paragraph 3.9 of the Project Development Committee Guidelines 2016 requires that", "page": 6, "level": 2}}], [{"headings_0": {"content": "Paragraph 3.9 of the Project Development Committee Guidelines 2016 requires that", "page": 6, "level": 2}}], [{"headings_0": {"content": "shall be subjected to pre-feasibility and feasibility studies. Additionally, Paragraph", "page": 6, "level": 2}}], [{"headings_0": {"content": "shall be subjected to pre-feasibility and feasibility studies. Additionally, Paragraph", "page": 6, "level": 2}}], [{"headings_0": {"content": "I noted that a detailed feasibility study was undertaken prior to the execution of the", "page": 6, "level": 2}}], [{"headings_0": {"content": "I noted that a detailed feasibility study was undertaken prior to the execution of the", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 1}}], [{"headings_0": {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}], [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}], [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}]], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Project year -4 **(2022/2023)**", "279,313,106,574", "100,785,585,972", "178,527,520,602"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected disbursement as financing agreement (UGX) total per", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": [["Project year -4 **(2022/2023)**", "25,066,521,353", "18,947,378,985", "6,119,142,368"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement per financing agreement (UGX) as", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "cent (0.50%) per annum on the undisbursed portion of the loan, which shall begin to accrue one hundred and twenty days after the date of the agreement. \nI observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5 \nMillion, resulting in unwithdrawn financing balances to the tune of USD48.8 Million. \nAccordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023. \nThe Accounting Officer explained that the project implementation was delayed by 18 \nmonths due to delayed approvals. In addition, the two COVID 19 lockdowns greatly affected the project operations. Disruption of international manufacturing after COVID was another factor that significantly affected project performance as suppliers could not deliver the highly sophisticated items on time. The Project had committed \n64% of the loan, and was currently undertaking other procurements which would increase commitment to 90% by 30 th June, 2024. \nRecommendation \nI advised the Accounting Officer to ensure that all the undisbursed funds are drawn \nby the project before project closure. \n1.2.2 Cumulative achievement of project activities \nI compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project \ntargets had been achieved over time. \nI sampled forty-eight (48) activities worth UGX.208,705,576,960 and noted that targets for twelve (12) activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining thirty-six (36) activities worth UGX.183,076,543,727 were yet to be completed. Refer to the table below;", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}, [{"headings_0": {"content": "I observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5", "page": 7, "level": 4}}], [{"headings_0": {"content": "I observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5", "page": 7, "level": 4}}], [{"headings_0": {"content": "Accordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023.", "page": 7, "level": 4}}], [{"headings_0": {"content": "Accordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023.", "page": 7, "level": 4}}], [{"headings_0": {"content": "months due to delayed approvals. In addition, the two COVID 19 lockdowns greatly affected the project operations. Disruption of international manufacturing after COVID was another factor that significantly affected project performance as suppliers could not deliver the highly sophisticated items on time. The Project had committed", "page": 7, "level": 4}}], [{"headings_0": {"content": "months due to delayed approvals. In addition, the two COVID 19 lockdowns greatly affected the project operations. Disruption of international manufacturing after COVID was another factor that significantly affected project performance as suppliers could not deliver the highly sophisticated items on time. The Project had committed", "page": 7, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 1}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the undisbursed funds are drawn", "page": 7, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the undisbursed funds are drawn", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project", "page": 7, "level": 4}}], [{"headings_0": {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project", "page": 7, "level": 4}}], [{"headings_0": {"content": "I sampled forty-eight (48) activities worth UGX.208,705,576,960 and noted that targets for twelve (12) activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining thirty-six (36) activities worth UGX.183,076,543,727 were yet to be completed. Refer to the table below;", "page": 7, "level": 4}}]], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Not achieved", "36", "183,076,543,727", "62,424,196,203"], ["2.", "Fully achieved", "12", "25,629,033,233", "17,425,942,629"], ["", "**Total**", "**48**", "**208,705,576,960**", "**79,850,138,832**"]], "metadata": {"headings": [{"headings_0": {"content": "I sampled forty-eight (48) activities worth UGX.208,705,576,960 and noted that targets for twelve (12) activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining thirty-six (36) activities worth UGX.183,076,543,727 were yet to be completed. Refer to the table below;", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Status of Implementation", "Number of Activities", "Budget Amount", "Actual Amount"], "type": "table"}}, {"content": "Recommendation \nI advised the Accounting Officer to enhance contract supervision and ensure that all \noutstanding project activities are completed without further delay. \n1.3 \nPerformance of the budget for the year \n1.3.1 Performance of Project Receipts \nThe Project had an approved budget of UGX.84.02Bn for the financial year 2022/2023, out of which UGX.80.67Bn was available for spending, resulting in a shortfall of UGX.3.35Bn representing 96% performance as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "page": 8, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "page": 8, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "page": 8, "level": 2}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 8, "level": 1}}], [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}], [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}]], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["GOU", "10.27", "6.92", "3.35", "67%"], ["Donor Funds", "73.75", "73.75", "0", "100%"], ["**Total**", "**84.02**", "**80.67**", "**3.35**", "**96%**"]], "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn", "%age performance"], "type": "table"}}, {"content": "Due to the shortfalls in project receipts, the following activities were not implemented during the year.", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Procure Exotic Bulls", "1.18", "To enhance the availability of improved dairy and beef cattle germplasm"], ["2", "Bulk Nitrogen storage tank", "0.76", "For storage of liquid nitrogen used in carrying semen"], ["3", "Seed Storage Equipment", "0.72", "For conserving different varieties of seed/produce"], ["4", "Certified hybrid Maize Seed", "0.60", "Planted Seed guarantees large volume output"], ["", "**Total**", "**3.26**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activities", "Amount (UGX \u2018BN)", "The purpose for the activity"], "type": "table"}}, {"content": "Failure to implement the planned activities may lead to failure to achieve the project \ntargeted objectives in the set timelines. \nThe Accounting Officer explained that the Ministry had liaised with MoFPED for \nrelease of these funds. The activities were rolled over to the 2023/24 Financial Year.", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}, [{"headings_0": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}], [{"headings_0": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}], [{"headings_0": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}]], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "AVCP USD Project Account", "100088400037", "3,810,073,570"], ["2", "AVCP UGX Project Account", "100088000132", "22,757,691"], ["3", "DDA Project Account", "1100183917", "137,000,554"], ["4", "NARO Project Account", "105613904902", "2,960,120"], ["5", "NAGRC&DB Project Account", "9030005968266", "48,657,671"], ["", "**Total Project Account balances**", "", "**4,021,449,606**"], ["6", "Unspent Balances retained at ADB", "", "23,552,929,615"], ["7", "Returned to Consolidated Fund", "", "180,194,704"], ["", "**Total Project Unspent Balances for the Year**", "", "**27,754,573,925**"]], "metadata": {"headings": [{"headings_0": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Project Accounts", "Account NO.", "2022/23"], "type": "table"}}, {"content": "As a result of failure to absorb all the available funds, the following Project activities \nwere not fully implemented;", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}, [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}]], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Production and Productivity Enhancement Component", "Exotic Embryos", "1.78", "to the Contractor failed perform as per contract"], ["2", null, "HPLC machine and Accessories", "0.41", "Delays in delivery by supplier"], ["3", null, "Procure Pasture seed for farmers to increase production and productivity in the project area", "0.36", "Delays procurement process in the"], ["4", null, "Seed certification manuals and protocols for maize and rice", "0.27", "Delays procurement process in the"], ["5", null, "Construction sanitary Labs of Phyto-", "3.12", "Delays in the procurement process"], ["6", null, "Construction of Semen Lab Entebbe", "0.83", "Delays in the procurement process"], ["7", "Infrastructure Development Component", "Assorted heavy equipment for Acomai Irrigation Scheme", "3.40", "Delays in the procurement process; contracts yet to be signed with suppliers"], ["8", "Market Development and Facilitation Component Trade", "Equipment for the National metrology lab at UNBS", "4.80", "Delays  the procurement process; contracts signed in"], ["9", null, "Milk Nakasongola collection Centre", "1.50", "Delays  the procurement process; contracts signed in"], ["", "Total", "", "16.47", ""]], "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Project Component", "Activities", "Amount (UGX) BN", "Reason/Attribution"], "type": "table"}}, {"content": "- Breeder farmers under NAGRC & DB missed out on 894 exotic embryos (298", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Delays in delivery of heavy equipment for Acomai Irrigation Scheme and National", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the ministry had rolled over activities to the \n2023/24 financial year. In addition, the ministry had fast tracked procurement in \norder to increase commitment to 90% by 30 th June 2024. \nRecommendation \nI advised the Accounting Officer to enhance contract supervision and monitoring of all ongoing projects to avoid further delays and in future ensure that procurement processes for planned activities are undertaken in a timely manner. \n1.4 \nDelivery of services from implemented activities \nI undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified the reasonableness of the costs of these activities and functionality in regard to completed works. Below \nis a summary of my observations, details of which have been provided as Appendix \nII. \nTable showing extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the ministry had rolled over activities to the", "page": 10, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that the ministry had rolled over activities to the", "page": 10, "level": 2}}], [{"headings_0": {"content": "order to increase commitment to 90% by 30 th June 2024.", "page": 10, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 10, "level": 1}}], [{"headings_0": {"content": "I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified the reasonableness of the costs of these activities and functionality in regard to completed works. Below", "page": 10, "level": 4}}], [{"headings_0": {"content": "I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified the reasonableness of the costs of these activities and functionality in regard to completed works. Below", "page": 10, "level": 4}}], [{"headings_0": {"content": "II.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}]], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Construction of Acomai Irrigation Scheme and Associated Facilities in Bukedea and Bulambuli Districts", "15,006,158", "\uf0b7 As of October 2023 Progress stood at 52%  completion. Contractor attributed the slow progress to adverse  weather conditions especially hindering  earthworks.  \uf0b7 The audit noted 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.  \uf0b7 Management has not undertaken  the Environmental and social  Impact Assessment (ESIA) for  auxiliary facilities (camp and batching plant). the", "\uf0b7 Delayed \uf0b7 Failure completion of the  scheme leads to delays in  achieving Project Objectives.  to undertake ESIA limits management\u2019s ability to assess responsiveness and mitigate liabilities due to non-compliance with  legal requirements.", "at 19. The delays were caused  by Government imposed restrictions  aimed  controlling  COVID  Project Coordination Unit was  greatly affected.  URA  requires clearance before a contractor can be  exempted when acquiring goods  and services  for implementation  of aid funded projects, which caused delays."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["2.", "Construction of national Metrology  Lab at UNBS", "3,694,169", "\uf0b7 Physical \uf0b7 Although the is works completed  were estimated at 95% (monthly progress reports)  June 2023, awaiting the delivery of the chiller to handover site. by laboratory substantially complete, it is not operational due to lack of laboratory equipment. I noted that whereas the procurement for this equipment  was initiated  on 22/3/2022  the contract was signed 505 days later on 9/8/2023  with expected  delivery within 6 months.", "\uf0b7 The non- functionality of the laboratory due to lack of equipment implies that the anticipated service is yet to be achieved.", "The procurement involved upgrading highly sophisticated equipment  as well as procuring new equipment. The selection of equipment for upgrading the lab has been slow due to the required multi- national stakeholder engagements to ensure international accreditation of the lab once completed."], ["3.", "Construction and Renovation works  Milk Collection Centre  in Nakasongola for", "0", "\uf0b7 Contract worth over UGX.1,533,156,228 signed  on 26/09/2023,  Site handed  to contractor  on 18/10/2023  and commencement of works on 01/11/2023 \uf0b7 I noted that works had just commenced with the contractor on I noted significant delays in procurement process for the contractor which led to delays in implementation of the  construction works. site.", "\uf0b7 The delayed procurement and commencement of construction works implies that anticipated service is also delayed.", "There was delay in confirmation land ownership by  the Nakasongola district. The site was handed over on 18/10/2023, and works are ongoing  and expected by July 2024."], ["4.", "Construction of Phytosanitary laboratories  in Namalere (Summit Projekt Ltd)", "0", "over UGX.3,108,146,500 signed  on 26/09/2023,  Site handed  to contractor  on 20/10/2023 however contractor is yet to commence works on site. (I noted that works were yet to commence on site).  \uf0b7 I also noted significant delays in \uf0b7 Contract worth", "procurement and commencement of construction works implies that anticipated service is yet to be  achieved and therefore delayed \uf0b7 The delayed", "of Namalere land  ownership and boundary opening issues took long to complete. In addition, the phyto-sanitary laboratories  are sophisticated. \uf0b7 Confirmation"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}], "page": 11, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["procurement process for the contractor which led to delays in implementation of the  construction works.", "", "Selection of the contractor required  a careful  process to get the  right contractor to ensure international accreditation after construction.", null, null, null], ["5.", "Supply  HPLC Accessories. of and", "407,063", "\uf0b7 Equipment delivered in March 2023 and installation undertaken  months  19/09/2023. six later on \uf0b7 I noted that the equipment is meant to be used for analysing  active ingredients in most common pesticides such  as Cypermethrin, Profenofos  others. among used \uf0b7 However, the starter pack  for training  the beneficiary  users contained caffeine which is not an active ingredient in pesticides. that \uf0b7 Interview with users revealed  the training in usage was insufficient given the lack of hands on training and the need to consider training with  active ingredients  in pesticides implying a need to undertake further training and obtain  sufficient consumables so as to effectively use the equipment.", "\uf0b7 Failure to a using required undertake comprehensive training  the  active ingredients implies that the equipment is yet to serve its intended purpose  and the anticipated service is yet to be achieved.", "The  initial installation was done in April 2023 but for its completion, the supplier needed extra software from  the manufacturer of the equipment who at one point was unwilling to provide  it because  the dealership for the  same equipment had been given to another dealer during  the contract period. the"], ["6.", "Construction of  Semen Lab  \u2013 Entebbe", "0", "\uf0b7 Contract worth UGX.829,124,700 signed  26/09/2023,  handed over on Site to", "\uf0b7 The delayed procurement and commencement of construction", "The  semen laboratories are sophisticated. Selection of the contractor"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}], "page": 12, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["site. contractor  on 21/10/2023  and commencement of works on 29/10/2023 \uf0b7 I noted that works had just commenced with the contractor on I noted significant delays in procurement process for the contractor which led to delays in implementation of the  construction works.", "works implies that anticipated service is yet to be  achieved and therefore delayed", "required  a careful process to get the right contractor  to ensure international accreditation  after construction.", null, null, null], ["7.", "Supply Delivery Exotic Bulls and of", "1,178,000", "\uf0b7 Contract for supply of 25 exotic Bulls worth UGX.1,179,999,983 was signed on 06/12/2022; Delivery made on 29/06/2023 \u2013 late by 3 months  \uf0b7 Brazil bulls (Boran) were not delivered because of a ban on export in Brazil and restrictions  on exportation/importati on of live animals in transit countries.  \uf0b7 I noted that 22 exotic bulls were delivered.  \uf0b7 Interview with that management  revealed  the bulls arrived in good health and showed no signs of unhealthy features.  \uf0b7 I noted that most of the bulls are still under training phase with only one bull (Ayrshire) with which semen has been collected.", "\uf0b7 The delays in delivery by the supplier led to delays  in achieving the anticipated service from the exotic bulls", "The 3 months\u2019 delay was due to pre-delivery inspection by the MAAIF & NAGRC team that took place in April 2023,  which covered physical and  clinical checks, breed purity, pedigree performance,  and herd health including vaccination history. Additionally, the bulls  were subjected to pre and  post- quarantine  of one  month. Tests  for mandatory diseases  taken and  for  tests. are run particular"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}], "page": 13, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": "Other Information \nManagement is responsible for the other information. The other information comprises the \nProject Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include \nthe financial statements and my auditors\u2019 report thereon. \nMy opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nother information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. \nI have nothing to report in this regard. \nManagement Responsibility for the Financial Statements \nThe Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the \nInternational Public Sector Accounting Standards (IPSAS), and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to \naffecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to \nthe contrary. \nManagement is responsible for overseeing the Project\u2019s financial reporting process. \nAuditor\u2019s Responsibilities for the Audit of the Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}], [{"headings_0": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}], [{"headings_0": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}], [{"headings_0": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}], [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 14, "level": 2}}], [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 14, "level": 2}}], [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the", "page": 14, "level": 4}}], [{"headings_0": {"content": "The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the", "page": 14, "level": 4}}], [{"headings_0": {"content": "The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the", "page": 14, "level": 4}}], [{"headings_0": {"content": "affecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to", "page": 14, "level": 4}}], [{"headings_0": {"content": "affecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to", "page": 14, "level": 4}}], [{"headings_0": {"content": "Management is responsible for overseeing the Project\u2019s financial reporting process.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 14, "level": 1}}], [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}]], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "accounting estimates and related disclosures made by Management.", "metadata": {"headings": [{"headings_0": {"content": "accounting estimates and related disclosures made by Management.", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project\u2019s", "metadata": {"headings": [{"headings_0": {"content": "accounting estimates and related disclosures made by Management.", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am \nrequired to draw attention in my auditor\u2019s report to the related disclosures in the \nfinancial statements or, if such disclosures are inadequate, to modify my opinion. My \nconclusions are based on the audit evidence obtained up to the date of my auditor\u2019s \nreport. However, future events or conditions may cause the Project to fail to deliver its \nmandate.", "metadata": {"headings": [{"headings_0": {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am", "page": 15, "level": 2}}, [{"headings_0": {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am", "page": 15, "level": 2}}], [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}], [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}], [{"headings_0": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}], [{"headings_0": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}]], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with Management, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because Report on the Audit of Compliance with Legislation In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. The material findings in respect of the compliance criteria for the applicable subject matters are as follows: 2.0 Significant delays in the procurement process Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid documents issued by management during the years set timelines from bid publishing to contract signing for the various procurements. I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were undertaken for an average of 505 days (17 months) each. In another instance, I noted failure to conclude a procurement 600 days (20 months) since initiation of the procurement, which significantly affected service delivery. Appendix III refers. The delays were attributed to the large volume of activities implemented by the contracts committee at the Ministry and the expiry of the efficient delegated contracts committee, which lead to bureaucracy in implementing the procurement activities for the project. Delayed procurements affect service delivery and lead to extension of project timelines, which comes with unnecessary additional costs. The Accounting Officer explained that the exercise of confirmation", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}, [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 15, "level": 2}}], [{"headings_0": {"content": "I also provide Management with a statement that I have complied with relevant ethical", "page": 15, "level": 2}}], [{"headings_0": {"content": "I also provide Management with a statement that I have complied with relevant ethical", "page": 15, "level": 2}}], [{"headings_0": {"content": "From the matters communicated with Management, I determine those matters that were of", "page": 15, "level": 2}}], [{"headings_0": {"content": "From the matters communicated with Management, I determine those matters that were of", "page": 15, "level": 2}}], [{"headings_0": {"content": "therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law", "page": 15, "level": 2}}], [{"headings_0": {"content": "therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law", "page": 15, "level": 2}}], [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 15, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], [{"headings_0": {"content": "findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence", "page": 16, "level": 4}}], [{"headings_0": {"content": "findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence", "page": 16, "level": 4}}], [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], [{"headings_0": {"content": "Significant delays in the procurement process", "page": 16, "level": 1}}], [{"headings_0": {"content": "Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid", "page": 16, "level": 4}}], [{"headings_0": {"content": "Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid", "page": 16, "level": 4}}], [{"headings_0": {"content": "I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were", "page": 16, "level": 4}}], [{"headings_0": {"content": "I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were", "page": 16, "level": 4}}], [{"headings_0": {"content": "In another instance, I noted failure to conclude a procurement 600 days (20 months)", "page": 16, "level": 2}}], [{"headings_0": {"content": "In another instance, I noted failure to conclude a procurement 600 days (20 months)", "page": 16, "level": 2}}], [{"headings_0": {"content": "The delays were attributed to the large volume of activities implemented by the", "page": 16, "level": 2}}], [{"headings_0": {"content": "The delays were attributed to the large volume of activities implemented by the", "page": 16, "level": 2}}], [{"headings_0": {"content": "Delayed procurements affect service delivery and lead to extension of project", "page": 16, "level": 2}}], [{"headings_0": {"content": "Delayed procurements affect service delivery and lead to extension of project", "page": 16, "level": 2}}], [{"headings_0": {"content": "Delayed procurements affect service delivery and lead to extension of project", "page": 16, "level": 2}}], [{"headings_0": {"content": "and boundary opening took long to get completed. In addition, since laboratories are", "page": 16, "level": 2}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-AAZ-003 AND LOAN 2100150038645", "page": 18, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-AAZ-003 AND LOAN 2100150038645", "page": 18, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 18, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 18, "level": 1}}], [{"headings_0": {"content": "Development Project (AVCDP) Project ID: P-UG-AAZ-003 and Loan 2100150038645 for the", "page": 18, "level": 2}}], [{"headings_0": {"content": "Development Project (AVCDP) Project ID: P-UG-AAZ-003 and Loan 2100150038645 for the", "page": 18, "level": 2}}], [{"headings_0": {"content": "In my opinion, Project Management complied in all material respects, with the African", "page": 18, "level": 2}}], [{"headings_0": {"content": "In my opinion, Project Management complied in all material respects, with the African", "page": 18, "level": 2}}], [{"headings_0": {"content": "the Agriculture Value Chain Development Project, Project ID: P-UG-AAZ-003 and Loan", "page": 18, "level": 2}}], [{"headings_0": {"content": "the Agriculture Value Chain Development Project, Project ID: P-UG-AAZ-003 and Loan", "page": 18, "level": 2}}], [{"headings_0": {"content": "closing balances as at 30 th June 2023.", "page": 18, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 18, "level": 1}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 18, "level": 1}}], [{"headings_0": {"content": "and their fair presentation in accordance with the requirements for the Government of", "page": 18, "level": 2}}], [{"headings_0": {"content": "and their fair presentation in accordance with the requirements for the Government of", "page": 18, "level": 2}}], [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 18, "level": 1}}], [{"headings_0": {"content": "My responsibility is to express an opinion on the designated account statements based on my audit. I conducted my audit in accordance with the International Standards of Supreme", "page": 18, "level": 4}}], [{"headings_0": {"content": "My responsibility is to express an opinion on the designated account statements based on my audit. I conducted my audit in accordance with the International Standards of Supreme", "page": 18, "level": 4}}], [{"headings_0": {"content": "financing guidelines require that I plan and perform the audit to obtain reasonable", "page": 18, "level": 2}}], [{"headings_0": {"content": "financing guidelines require that I plan and perform the audit to obtain reasonable", "page": 18, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 20, "level": 1}}], [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}]], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Laboratory consumables for on year", "Assorted Items", "1", "", "1", "0%", "Not achieved", "No bids were received when advert was submitted. The adverts have been re-submitted for bidding.", "Delays in service delivery", "187,500"], ["2", "Rehabilitation of  NSCS HQ at Namalere", "Buildings", "4", "-", "4", "0%", "Not achieved", "Delays in procurement process; Contract has been signed and works are ongoing.", "Delays in service delivery", "3,386,295"], ["3", "Rehabilitation of semen laboratory", "Laboratory", "1", "-", "1", "0%", "Not achieved", "Delays in procurement process; Contract has been signed and works are ongoing.", "Delays in service delivery", "840,329"], ["4", "Semen (doses) for improved breeds", "Number of sexed semen doses procured", "5,000", "4,686", "314", "94%", "achieved Not", "", "Delays in service delivery", "757,992"], ["5", "Sexed Embryos procured", "Number of Sexed Embryos procured", "864", "-", "864", "0%", "Not achieved", "Supplier failed to meet contractual obligations", "Delays in service delivery", "1,843,875"], ["6", "Assorted equipment and associated consumables for AI and synchronisation of hormones", "Number of units of equipment", "1,000", "", "1,000", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "4,875,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 20, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve  Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 20, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["7", "Support to NAGRC activities", "Under take sycnhronisation and artificial insemination of selected herds", "6,000", "4,894", "1,106", "82%", "Not achieved", "delays in procurement process", "Delays in service delivery", "750,000"], ["8", "Stock farms with exotic bulls", "Number of exotic bulls procured", "25", "22", "3", "88%", "Not achieved", "Brazillian Boran bulls were not delivered because of a ban on export in Brazil and restrictions on exportation of live animals in transit countries.", "Delays in service delivery", "1,215,659"], ["9", "Construction of 2 zonal animal disease control centres", "Number of Zonal animal disease control centres constructed", "2", "1", "1", "50%", "achieved Not", "delays in procurement process", "Delays in service delivery", "10,875,000"], ["10", "Tsetse fly traps", "Number of tse tse fly traps procured", "4,500", "4,000", "500", "89%", "achieved Not", "delays in procurement process", "Delays in service delivery", "227,549"], ["11", "Insecticide for Tsetse suppresion- Livestock", "Quantity of Deltamethrin 1% pour-on insecticide procured in litres", "11,000", "9,820", "1,180", "89%", "achieved Not", "delays in procurement process", "Delays in service delivery", "2,351,596"], ["12", "Fertiliser for Pasture", "Quantity of pasture fertilizer procured in metric tonnes", "582", "306", "276", "53%", "achieved Not", "delays in procurement process", "Delays in service delivery", "1,076,411"], ["13", "Improved Pasture Seed", "Quantity of Pasture seed procured (MT)", "78", "38", "40", "49%", "achieved Not", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "2,036,655"], ["14", "Fertiliser for Maize", "Quantity Fertiliser for Maize in metric", "8,893", "3,566", "5,327", "40%", "achieved Not", "Delays in Procurement process; Contract was", "Delays in service", "14,979,566"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 21, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve  Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 21, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["tonnes", "", "", "", "", "", "awarded and delivery is on going to 15 districts.", "delivery", "", null, null], ["15", "Fertiliser for Rice", "Quantity of Fertiliser for Rice procured", "2,545", "270", "2,275", "11%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "6,479,418"], ["16", "Pesticide", "Quantity of Pesticide procured in Litres", "45,000", "6,500", "38,500", "14%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "970,865"], ["17", "Assorted Seed Storage equipment", "Quantity of Assorted Seed Storage equipment procured", "1", "-", "1", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "769,350"], ["18", "Production of foundation and breeder seed", "Quantity of Production of breeder seed produced in metric tonnes", "60", "4", "56", "7%", "Not achieved", "", "Delays in service delivery", "1,318,145"], ["19", "Certified Rice Seed", "Quantity of Certified Rice Seed in metric tonnes", "1,051", "870", "181", "83%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "3,878,033"], ["20", "Construction of access road", "Kilometres of access roads constructed", "20", "11", "9", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "3,958,723"], ["21", "Construction of Achomai Irrigation Scheme", "Acres of scheme constructed", "1,608", "852", "756", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "56,565,073"], ["22", "Construction of administrative", "No. of administrative", "1", "1", "0", "53%", "Not achieved", "Delays in Procurement process; Contract was", "Delays in service", "4,067,813"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 22, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve  Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 22, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["building (office, and training/ workshop facilities)", "blocks constructed", "", "", "", "", "", "awarded and delivery is on going to 15 districts.", "delivery", "", null], ["23", "Construction of bridge", "No. of bridges constructed", "1", "1", "0", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "6,511,263"], ["24", "Construction of storage facility (Dry yard, storage and grain store)", "No. of storage facilities constructed", "1", "1", "0", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "714,158"], ["25", "Livestock watering", "No. of livestock watering points constructed", "10", "5", "5", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "51,069"], ["26", "Small scale demo irrigation technologies/infrastru cture", "Number of mini irrigation schemes constructed", "6", "5", "1", "83%", "Not achieved", "delays in procurement process", "Delays in service delivery", "4,762,767"], ["27", "Consulting supervision services for civil works", "no of consultancy firms recruited", "4", "3", "1", "75%", "Not achieved", "delays in procurement process", "Delays in service delivery", "6,961,500"], ["28", "Backhoe", "No. of Backhoe's procured", "1", "-", "1", "0%", "Not achieved", "Delays in procurement process; Evaluation report for sent to the Bank for no objection", "Delays in service delivery", "600,000"], ["29", "Tractor", "No. of Tractor's procured", "4", "-", "4", "0%", "Not achieved", "Delays in procurement process; Evaluation report for sent to the Bank for no objection", "Delays in service delivery", "750,000"], ["30", "Truck", "No. of Truck's procured", "4", "-", "4", "0%", "Not achieved", "Delays in procurement process; Evaluation report for sent to the", "Delays in service delivery", "1,200,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 23, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve  Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 23, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Bank for no objection", "", "", null, null, null, null, null, null, null, null], ["31", "Integrated Soil and Water Conservation", "% change in tree cover (ha) in selected catchments", "1,000", "-", "1,000", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "375,000"], ["32", "Mobilization and Planning", "No. of plan developed", "1", "", "1", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "303,750"], ["33", "Mobile laboratory for DDA", "Number of Mobile laboratories procured", "2", "-", "2", "0%", "Not achieved", "Delivery rejected due to not meeting specifications, new procurement has been initiated.", "Delays in service delivery", "912,162"], ["34", "Rehabilitate and  equip 2 existing milk collection centers with coolers and generators", "Milk Collection centres rehabilitated, equipped and functional", "2", "-", "2", "0%", "Not achieved", "Contract for one site was awarded.", "Delays in service delivery", "1,553,875"], ["35", "Equipment for UNBS Laboratory", "No of assorted lab equipment procured", "1", "", "1", "0%", "Not achieved", "Delays in procurement; delivery for the first batch is On-going", "Delays in service delivery", "10,500,000"], ["36", "Recruit and operate a value chain governance service platform (business service provider)", "No. of farmers", "605,000", "536,000", "69,000", "89%", "achieved Not", "Delays in procurement; Service delivery is ongoing (BDS contracted)", "Delays in service delivery", "24,470,153"], ["", "**Total**", "", "", "", "", "", "", "", "", "**183,076,544**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 24, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve  Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "21 \nActivities Achieved", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, [{"headings_0": {"content": "Activities Achieved", "page": 25, "level": 1}}]], "page": 24, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "HPLC Machine and accessories", "No. of HPLC Machines Procured", "1", "1", "-", "100%", "Fully achieved", "412,563,579"], ["2", "Laboratory equipment", "Assorted Equipment", "1,155", "1,155", "-", "100%", "Fully achieved", "1,343,020,097"], ["3", "1 pickup to support the semen cold chain", "Number of pick ups procured", "1", "1", "-", "100%", "Fully achieved", "158,452,067"], ["4", "Hormones and Associated equipment", "Number of hormones procured", "5,018", "5,018", "-", "100%", "Fully achieved", "1,432,828,110"], ["5", "Solar systems to support the semen cold chain - Bulk liquid nitrogen storage tanks", "Number of Nitrogen tanks procured", "6", "6", "-", "100%", "Fully achieved", "970,426,897"], ["6", "Freezers of 3 cubic meter capacity for supporting the vaccine cold chain", "No. of Freezers", "29", "29", "-", "100%", "Fully achieved", "134,297,775"], ["7", "Ice boxes for supporting the vaccine cold chain( 5 per district)", "Number of Items or supporting the vaccine cold chain procured", "895", "895", "-", "100%", "Fully achieved", "309,375,000"], ["8", "Certified OPV Maize seed", "Quantity of Certified OPV Maize seed procured in metric tonnes", "1,053", "1,252", "199", "119%", "Fully achieved", "1,739,929,381"], ["9", "Design building infrastructure", "no of consultancy firms recruited", "4", "4", "-", "100%", "Fully achieved", "1,317,542,230"], ["10", "Procurement of HPLC(150,000$), CHAM-II immono-assay equipment (100,000) /d", "No. of HPLC and charm II procured", "2", "2", "-", "100%", "Fully achieved", "796,864,613"], ["11", "Construction of UNBS Laboratory building", "Laboratory", "1", "1", "-", "100%", "Fully achieved", "15,944,908,485"], ["12", "Consulting services for supervision for construction", "No. of Design and supervision consultancy", "1", "1", "-", "100%", "Fully achieved", "1,068,825,000"], ["", "", "", "", "**Total**", "", "", "", "**25,629,033,233**"]], "metadata": {"headings": [{"headings_0": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 25, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulative Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulative Actual performance by 30th June 2023", "Variance", "%age Performance", "Audit Comment", "Budget Amount"], "type": "table"}}, {"content": "22 \nAppendix II: Extent of service delivery from implemented activities/ summary of inspections", "metadata": {"headings": [{"headings_0": {"content": "Activities Achieved", "page": 25, "level": 1}}, [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}]], "page": 25, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "of Irrigation and Construction Acomai  Scheme  Associated  Facilities  in Bukedea  and Bulambuli Districts", "15,006,158", "\uf0b7 Overall delays in contract implementation. Contract signed on 20/5/2021 for 24 months. However, contract extended to 31 st July 2024. As of October 2023 it stood at 52% completion. Contractor attributed the slow adverse weather conditions especially hindering earth works \u2013the Elgon region was reportedly affected by floods in July, August and September 2022. progress flush to \uf0b7 Significant delays in payment processes were also highlighted which affected timely acquisition of construction materials.  \uf0b7 Audit thus noted a number of incomplete works including main canals (4.1Kms), secondary canals (28Kms), tertiary canals, secondary drains, tertiary drains, flood protection works, irrigation infrastructure, scheme buildings such as warehouses and facilities among others.  \uf0b7 I noted that Catchment Management activities are yet to be undertaken along the irrigation scheme to be assured of adequate and quality water to sustain the project. and  social \uf0b7 Management has not undertaken the Environmental  Impact Assessment (ESIA) for the auxiliary facilities (camp and batching plant) implying failure to enhance environmental and social responsiveness of the project and hence its sustainability as well as mitigating liabilities due to non-compliance with the policy and legal requirements.", "Bridge piers under construction", "Construction of the warehouse ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 26, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 26, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["2.", "of national Metrology Lab at UNBS Construction", "3,694,169", "\uf0b7 Initial 18month contract expired on 24/5/2022 and an extension was granted for 6 months up to 24/11/2022 however, physical works completed were estimated at 95% (monthly progress reports) by June 2023 awaiting the delivery of the chiller to handover site.  \uf0b7 Pending works included completion of the Air Conditioning system and minor electrical works.  \uf0b7 Contractor attributed delays in progress to the long delivery periods of major Mechanical and Electrical installations given that these were imported and cash flow challenges caused by substantial delays in payment of works certificates by Project Management.  \uf0b7 Although the laboratory is substantially complete, it is not operational due to lack of laboratory equipment. I noted that whereas the procurement for this equipment was initiated on 22/3/2022 the contract was signed 505 days later on 9/8/2023 with expected delivery within 6months.", "Section of the AC installation \u2013on going works", "UNBS Lab progress at 95%"], ["3.", "Construction and Renovation works for Milk Collection Centre  in Nakasongola", "0", "\uf0b7 Contract worth UGX 1,533,156,228 signed on 26/09/2023  \uf0b7 Site handed over contractor on 18/10/2023 and commencement of works on 01/11/2023 to \uf0b7 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. contractor on highlighted challenges of delays in undertaking boundary opening which affected the timely implementation of works. \uf0b7 The site", "Construction works on going \u2013 set up", "Construction works on going \u2013 leveling ground"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 27, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 27, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["4.", "of in Construction Phytosanitary laboratories Namalere", "0", "\uf0b7 Contract worth UGX 3,108,146,500 signed on 26/09/2023  \uf0b7 Site handed over contractor on 20/10/2023 however contractor is yet to commence works on site. to \uf0b7 I noted that works were yet to commence on site.  \uf0b7 I also noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works.", "Pending works laboratories \u2013 contractor not on site on crop regulation", "Pending works laboratories \u2013 contractor not on site on crop regulation"], ["5.", "Supply of HPLC and Accessories", "407,063", "\uf0b7 Contract for supply, installation and commissioning of High Performance Liquid Chromatography (HPLC) with detectors worth UGX 407,062,731 on 25/10/2022 signed \uf0b7 Equipment delivered in March 2023 and installation undertaken six months later on 19/09/2023. common pesticides such is not an active \uf0b7 I noted that the equipment is meant to be used for analyzing active ingredients in most  as Cypermethrin, Profenofos among others.  \uf0b7 However, the starter pack used for training the beneficiary users contained caffeine which  in pesticides. Interview with users revealed that the training in usage was insufficient given the lack of hands on training and the need training with active ingredients in pesticides implying a need to undertake training and obtain sufficient consumables so as to effectively use the equipment. to consider ingredient further", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 28, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 28, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["6.", "of Lab \u2013 Construction Semen Entebbe", "0", "\uf0b7 Contract worth UGX 829,124,700 signed on 26/09/2023  \uf0b7 Site handed over contractor on 21/10/2023 and commencement of works on 29/10/2023 to \uf0b7 I noted that works had just commenced with the contractor on site.  \uf0b7 I noted significant delays in procurement process for the contractor which led to delays  the construction works. in implementation of", "", ""], ["7.", "Supply  and Delivery of Exotic Bulls", "1,178,000", "\uf0b7 Contract for supply of 25 exotic Bulls worth UGX 1,179,999,983 was signed on 06/12/2022 months \uf0b7 Delivery made on 29/06/2023 \u2013 late by 3 \uf0b7 Brazillian Boran bulls were not delivered because of a ban on export in Brazil and restrictions on exportation of live animals in transit countries.  \uf0b7 I noted that 22 exotic bulls were delivered. \uf0b7 Interview with management revealed that the bulls arrived in good health and showed no signs of unhealthy features.  \uf0b7 I noted that most of the bulls are still under training phase with only one bull (Ayrshire) with which semen has been collected.", "Boran Bull \u2013 still under training phase", "Ayrshire bull \u2013 semen collected"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 29, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}], "page": 29, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE", "AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003", "AND LOAN 2100150038645 FOR THE YEAR ENDED 30 TH JUNE 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", "  1.0 Project background - 1", "Other Information - 11", "Management Responsibility for the Financial Statements - 11", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 11", "Other Reporting Responsibilities - 12", "Report on the Audit of Compliance with Legislation - 13", "Significant delays in the procurement process 13 2.0", "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF", "THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-", "AAZ-003 AND LOAN 2100150038645 FOR THE YEAR ENDED 30 TH JUNE 2023 - 15", "Opinion - 15", "Management Responsibility for the Designated Account Statements - 15", "Auditor\u2019s Responsibility - 15", "Appendices - 17", "Appendix I: Cumulative achievement of project activities - 17", "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", " - 23", "Appendix III: Significant delays in the procurement process - 27"], "page": 2}]}