{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2020 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nFEBRUARY, 2021 \nTABLE OF CONTENTS \nii \nv \nLIST OF TABLES \nvi \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2020", "page": 1, "level": 2}}], [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "FEBRUARY, 2021", "page": 1, "level": 2}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], [{"headings_0": {"content": "LIST OF TABLES", "page": 6, "level": 5}}], [{"headings_0": {"content": "LIST OF TABLES", "page": 6, "level": 5}}], [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}]], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**AG**", "Auditor General"], ["**AO**", "Accounting Officer"], ["**Bn**", "Billion"], ["**BoU**", "Bank of Uganda"], ["**CAs**", "Contracting Authorities"], ["**CFR**", "Central Forest Reserve"], ["**DGAL**", "Directorate of Government Analytical Laboratory"], ["**DLB**", "District Land Board"], ["**FY**", "Financial Year"], ["**GDP**", "Gross Domestic Product"], ["**GoU**", "Government of Uganda"], ["**ICT**", "Information Communication Technology"], ["**IDA**", "International Development Association"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**IMF**", "International Monetary Fund"], ["**KIS**", "Kalangala Infrastructure Services"], ["**MAAIF**", "Ministry of Agriculture Animal Industry and Fisheries"], ["**MDAs**", "Ministries ,Departments and Agencies"], ["**MEMD**", "Ministry of Energy and Mineral Development"], ["**MOFPED**", "Ministry of Finance, Planning, and Economic Development"], ["**MoGLSD**", "Ministry of Gender Labour and Social Development"], ["**MoU**", "Memoranda of Understanding"], ["**MTEF**", "Medium Term Expenditure Framework"], ["**NAA**", "National Audit Act"], ["**NBI**", "National Backbone Infrastructure"], ["**NDP**", "National Development Plan"], ["**NDPII**", "Second National Development Plan"], ["**NEF**", "National Environment Fund"], ["**NEMA**", "National Environment Management Authority"], ["**NFA**", "National Forestry Authority"], ["**NGO**", "Non-Governmental Organisation"], ["**NIN**", "National Identification Number"], ["**NIRA**", "National Identification Registration Authority"], ["**NPA**", "National Planning Authority"], ["**NWSC**", "National Water and Sewerage Corporation"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected Persons"], ["**PDMF**", "Public Debt Management Framework"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary/Secretary to the Treasury"], ["**PSST**", "Permanent Secretary and Secretary to Treasury"], ["**TAI**", "Treasury Accounting Instructions, 2016"], ["**TIN**", "Tax Identification Number"], ["**Tn**", "Trillion"], ["**TWGs**", "Technical Working Groups"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**UCC**", "Uganda Communications Commission"], ["**UCF**", "Uganda Consolidated Fund"], ["**UDC**", "Uganda Development Corporation"], ["**UETCL**", "Uganda Electricity Transmission Company Limited"], ["**UGX**", "Uganda Shillings"], ["**URA**", "Uganda Revenue Authority"], ["**USD**", "United States Dollars"], ["**USMID**", "Uganda Support for Municipal Infrastructure Development"], ["**WMD**", "Wetlands Management Department"], ["**YIGs**", "Youth Interest Groups"], ["**YLP**", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "viii \nGLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}, [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 9, "level": 2}}]], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["Classified Expenditure", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["Contingent Liability", "A potential liability that may occur depending on the outcome of an uncertain future event."], ["Domestic Arrears", "Domestic arrears refer to short-term debts incurred by Governments against unpaid procurement invoices for supply of goods and services during the financial year"], ["External Debt", "Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions."], ["Garnishee order", "A form of enforcing a judgment debt against a creditor to recover money."], ["Nugatory Expenditure", "Expenditure that does not achieve any result"], ["Off-budget financing", "Off-buget refers to expenditure that is not funded through the budget"], ["Recruitment", "Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure."], ["Revolving Fund", "A fund that is continually replenished as withdrawals are made."]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 9, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Term", "Definition"], "type": "table"}}, {"content": "- Financial audits\n- Value for money\n- Gender and Environment and any other audits in respect of any project or activity involving public funds\n- Classified expenditure\n- Government investments\n- Procurement audits, and\n- Treasury Memoranda", "metadata": {"headings": [{"headings_0": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nUnder Article 163 (4) of the Constitution, I am also required to submit to Parliament \nannually a report of the accounts audited by me for the year immediately preceding. I am therefore, issuing this report in accordance with the above provisions. \n1.2 Purpose \nThe purpose of this report is to provide: \n(i) \nA summary of audit results and opinions for audits done in the year \n(ii)  \nReport and Opinion of the Auditor General on the", "metadata": {"headings": [{"headings_0": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}, [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament", "page": 11, "level": 2}}], [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament", "page": 11, "level": 2}}], [{"headings_0": {"content": "1.2 Purpose", "page": 11, "level": 2}}], [{"headings_0": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}], [{"headings_0": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}], [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}], [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}]], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30 th June 2020\n- Consolidated Financial Statements of Local Governments for the year ended 30 th June 2020\n- The Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises for the year ended 30 th June 2020", "metadata": {"headings": [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "(iii) \nSummary of audit results from audit of thematic and focus areas \n(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments. \n(v) Summary of findings of completed audits which include opinions from the audit of \nMinistries, Departments, Agencies, Commissions, Statutory Corporations (Annexure II) and Local Governments (Annexure III). \n1 \n1.3 \nSummary of Audit Results \n1.3.1 General Performance \nDuring the current year, I planned to undertake 2,834 audits. These audits were revised to \n2,724. I was able to undertake 1,204 audits comprising of 82 MDAs, 13 classified entities, 96 Commissions, Statutory Authorities and State Enterprises, 100 projects, 1 engineering \naudits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local \nGovernments, 41 Municipal Councils, 700 Lower Local Governments and 3 Compliance \naudits/themes. Details are in Annexure II, III, and IV. \nA balance of 1,520 audits could not be undertaken due to the effects of Covid-19 pandemic \nand the restrictions/ measures instituted by Government to curb the spread of the pandemic and resource constraints. This significantly affected the flow of work from the entities and \nwithin the offices. Details of deferred audits are provided in Annexure VI. \nFurther, in my annual report to Parliament for the financial year 2018/2019, I did not audit 905 entities on the premise that they would be audited during the financial year 2019/2020. \nDuring the current year, 749 backlogs were undertaken leaving a balance of 156 audits. The backlogs that have remained outstanding include; 4 MDAs, 1 Commissions, Statutory Authorities and State Enterprises, 42 projects, 1 engineering audit, 17 Schools and Tertiary \nInstitutions, and 91 Lower Local Governments. Details of the deferred audits are in \nAnnexure V. \nThe forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in \ntable below. \nTable 1: Status of audit performance for audit year 2020", "metadata": {"headings": [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}, [{"headings_0": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}], [{"headings_0": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}], [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}], [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}], [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}], [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}], [{"headings_0": {"content": "Summary of Audit Results", "page": 12, "level": 2}}], [{"headings_0": {"content": "1.3.1 General Performance", "page": 12, "level": 2}}], [{"headings_0": {"content": "During the current year, I planned to undertake 2,834 audits. These audits were revised to", "page": 12, "level": 2}}], [{"headings_0": {"content": "During the current year, I planned to undertake 2,834 audits. These audits were revised to", "page": 12, "level": 2}}], [{"headings_0": {"content": "audits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local", "page": 12, "level": 2}}], [{"headings_0": {"content": "audits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local", "page": 12, "level": 2}}], [{"headings_0": {"content": "audits/themes. Details are in Annexure II, III, and IV.", "page": 12, "level": 2}}], [{"headings_0": {"content": "audits/themes. Details are in Annexure II, III, and IV.", "page": 12, "level": 2}}], [{"headings_0": {"content": "and the restrictions/ measures instituted by Government to curb the spread of the pandemic and resource constraints. This significantly affected the flow of work from the entities and", "page": 12, "level": 4}}], [{"headings_0": {"content": "within the offices. Details of deferred audits are provided in Annexure VI.", "page": 12, "level": 2}}], [{"headings_0": {"content": "within the offices. Details of deferred audits are provided in Annexure VI.", "page": 12, "level": 2}}], [{"headings_0": {"content": "During the current year, 749 backlogs were undertaken leaving a balance of 156 audits. The backlogs that have remained outstanding include; 4 MDAs, 1 Commissions, Statutory Authorities and State Enterprises, 42 projects, 1 engineering audit, 17 Schools and Tertiary", "page": 12, "level": 4}}], [{"headings_0": {"content": "Institutions, and 91 Lower Local Governments. Details of the deferred audits are in", "page": 12, "level": 2}}], [{"headings_0": {"content": "Annexure V.", "page": 12, "level": 2}}], [{"headings_0": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}], [{"headings_0": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}], [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}]], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["MDAs", "124", "124", "82", "42"], ["Classified entities", "13", "13", "13", "0"], ["International Audits", "1", "2", "0", "2"], ["Commissions, Statutory Authorities and State Enterprises", "107", "116", "96", "20"], ["Projects", "115", "163", "100", "63"], ["PSAs", "4", "4", "0", "4"], ["Districts", "134", "134", "134", "0"], ["Municipal Councils", "41", "41", "41", "0"], ["Lower Local Governments 2018/2019", "1,812", "1,640", "700", "940"], ["Schools/Tertiary institutions", "360", "372", "0", "372"], ["Forensics/Special", "76", "66", "29", "37"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Type of Entity", "Planned Audits for the audit year 2020", "Revised Planned Audits for the year 2020", "Actual Performance as at December 31, 2020", "Audits deferred during the year"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["Audit", "", "", "", ""], ["VFM Studies", "20", "20", "0", "20"], ["Public Private Partnerships", "1", "1", "0", "1"], ["Engineering Audits\\*", "16", "16", "1", "15"], ["IT Audits", "6", "9", "5", "4"], ["Compliance Audit (Themes)", "4", "3", "3", "0"], ["TOTAL", "2,834", "2,724", "1,204", "1,520"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Type of Entity", "Planned Audits for the audit year 2020", "Revised Planned Audits for the year 2020", "Actual Performance as at December 31, 2020", "Audits deferred during the year"], "type": "table"}}, {"content": "\\* The one (1) engineering audit includes 15 projects under UNRA. \n1.3.2 Summary of Opinions \nOf the 453 financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 420 (93%) entities had unqualified \nopinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below \nprovides the summary of the Opinions: \nTable 2: Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}, [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 13, "level": 2}}], [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 13, "level": 2}}], [{"headings_0": {"content": "opinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below", "page": 13, "level": 2}}], [{"headings_0": {"content": "opinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 13, "level": 5}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**Category of Audited entities**", "**Type of Opinions**", null, null, null, "**Total**"], ["", "**Unqualified**", "**Qualified**", "**Adverse**", "**Disclaimer**", ""], ["Ministries, Departments and Agencies", "71", "11", "0", "0", "82"], ["Commissions, Statutory Authorities and State Enterprises", "88", "8", "0", "0", "96"], ["Projects", "100", "0", "0", "0", "100"], ["Districts  Local Governments", "122", "12", "0", "0", "134"], ["Municipal Councils", "39", "2", "0", "0", "41"], ["**TOTAL**", "**420**", "**33**", "**0**", "**0**", "**453**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 13, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Table 3: Trend of Opinions for the last three years", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for the last three years", "page": 13, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["Unqualified", "420", "433", "428"], ["Qualified", "33", "54", "37"], ["Adverse", "0", "0", "1"], ["Disclaimer", "0", "0", "0"], ["Total", "453", "487", "466"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for the last three years", "page": 13, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Type of Opinion", "2019/20", "2018/19", "2017/18"], "type": "table"}}, {"content": [["**SN**", "**Finding**", "**Recommendation**"], ["**i.**", "**Revenue performance** Review of the approved budget estimates of Government of Uganda for the financial year ended 30 th June 2020 revealed that the initial approved budget (resource envelope) for the financial year 2019/20 was UGX.40,487.9bn as summarised below;. **Funding source Approved Budget (billions) - UGX** **Actual (billions) - UGX** **Variance (billions) - UGX** **Domestic**  **Resources** Taxes** 18,877.30 16,043.52 2,834 **Non Tax revenue 1** 1,772.53 1,262.02 510.51 **Petroleum fund** 445.82 255 191 **Domestic** financing** 2,830.88 2,831.26 0.38 **External**  **Resources**  **Budget support** Grants** 100.58 65.2 35 **Loans** 574.59 3,049.80 (2,475) **Project support** Grants** 1,799.37 635.5 1,164 **Loans** 7,634. 22 5,294.30 2,340 **Domestic** refinancing** 6,452.60 4,863.90 1,589 **Grand Total** 40,487.90 34,300.50 Actual funding for the budget during the financial year was UGX.34,300.5bn against a budget of UGX.40,487.9bn, indicating a shortfall of UGX.6,187.4bn equivalent to 15% of the budget. The details of each funding source are provided below; **a) Taxes** The total tax revenue collected during the year was UGX.16,043.52bn, representing 85% of the approved estimates. **b) Non-tax revenue (NTR)** A total of UGX.1,262.02bn was realised from this source against a target of UGX.1,571.43bn. Budgeting for NTR remains a challenge at the Treasury, as the figures included in the revenue estimates are not agreed with individual votes, and a number of entities do not reflect NTR in their budgets. **c) Petroleum fund** UGX.445.8bn was approved for transfer from the petroleum", "I advised the Secretary to the Treasury to devise means of ensuring that all budgeted revenue is always collected to fund the budget as approved."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following;", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1 Includes appropriation in Aid of UGX 201.1 billion \n7 \nFund to the consolidated fund. It was noted that only \nUGX.255bn was realised from this source, representing 57% of \nthe budgeted amount. It was observed that during the year only UGX.35bn was realised from Petroleum related activities which cash flow could not support the budgeted transfer to the \nconsolidated fund. \nd) Budget support \nGovernment planned to raise a total of UGX.675.1bn for budget support of which 15% was grants while 85% was from loans. Grants underperformed by UGX.35bn while Government acquired loans of UGX.2,475bn in excess of what was planned. The increase in loans for budget support related to additional borrowing that was secured in light of COVID -19 disruptions. \ne) Project support \nA total of UGX.9,433.59bn (23.2%) of the approved budget \nwas planned for project support of which grants and loans were UGX.1,799.37bn and UGX7.634.22bn respectively. Grants underperformed by 64.6% while a total of UGX.5,294.3bn (69.3%) was realised from the loans. \nf) Domestic refinancing \nGovernment planned to pay back maturing Treasury Instruments by borrowing afresh from the market (domestic refinance) to a tune of UGX.6,452.6bn. However, this was not \nrealised as UGX.1,413bn was borrowed from Bank of Uganda \ninstead of the market. \nThe Permanent Secretary/Secretary to Treasury (PS/ST) in response explained that; \ni) Taxes \nThe shortfall in taxes was mainly due to; the slowdown in economic activity as a result of the COVID-19 pandemic (70.4 percent of the shortfall in tax revenue was in the last four months of FY 2019/2020); delayed and/or non-implementation of some measures such as widening the scope of withholding tax agents, non-implementation of the rental solution as well as late implementation of digital tax stamps; and lastly \nGovernment decision to allow companies that were affected by \nCOVID-19 to defer until September 2020 the payment of PAYE and corporate income tax that became owing on or after 1st April 2020 and 30 th June 2020 in order to support business operation and continuity. \nii) Non-tax revenue \nThe shortfall in non-tax revenue mainly arose from the \nlockdown measures that affected the revenue sources for this category, for example; closure of offices for driving permits, \n8", "metadata": {"headings": [{"headings_0": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}, [{"headings_0": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}], [{"headings_0": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}], [{"headings_0": {"content": "UGX.255bn was realised from this source, representing 57% of", "page": 18, "level": 6}}], [{"headings_0": {"content": "UGX.255bn was realised from this source, representing 57% of", "page": 18, "level": 6}}], [{"headings_0": {"content": "consolidated fund.", "page": 18, "level": 6}}], [{"headings_0": {"content": "d) Budget support", "page": 18, "level": 5}}], [{"headings_0": {"content": "d) Budget support", "page": 18, "level": 5}}], [{"headings_0": {"content": "e) Project support", "page": 18, "level": 5}}], [{"headings_0": {"content": "A total of UGX.9,433.59bn (23.2%) of the approved budget", "page": 18, "level": 6}}], [{"headings_0": {"content": "A total of UGX.9,433.59bn (23.2%) of the approved budget", "page": 18, "level": 6}}], [{"headings_0": {"content": "f) Domestic refinancing", "page": 18, "level": 5}}], [{"headings_0": {"content": "f) Domestic refinancing", "page": 18, "level": 5}}], [{"headings_0": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}], [{"headings_0": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}], [{"headings_0": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}], [{"headings_0": {"content": "i) Taxes", "page": 18, "level": 5}}], [{"headings_0": {"content": "i) Taxes", "page": 18, "level": 5}}], [{"headings_0": {"content": "Government decision to allow companies that were affected by", "page": 18, "level": 6}}], [{"headings_0": {"content": "Government decision to allow companies that were affected by", "page": 18, "level": 6}}], [{"headings_0": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. **iii) Petroleum Fund** The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. **iv) Budget Support** A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans **v) Domestic Refinancing** The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. **vi) Project Support** Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], ["**ii.**", "**Approval of warrants by Treasury not in line with budget** During the year under review, Government budgeted to spend a total of UGX.40,487bn, which was later revised to UGX.42,724bn. An analysis of warrants approved revealed that a total of UGX.37,038bn was approved against the budgeted amounts, thus representing 91% performance. A sum of UGX.5,685.8bn was not availed for expenditure. Failure to fully release the budgeted funds to the entities affected the implementation of the planned activities which were intended to contribute to the achievement of the National Development Plan (NDP) II and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. I observed that whereas the performance contracts with Accounting", "I advised The Accounting Officer to provide guidance to MDAs in regard to prioritisation  of activities to the levels of availed resources in cases of shortfalls."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. The PS/ST explained that the economic slowdown from March 2020 affected Quarter 4 revenue and expenditure projections. Releases in Q4 were therefore made only for the Security, Health and Coordinating agencies. In addition, the flow of funding from Donors was equally affected by the pandemic which led to a general revenue shortfall for the overall budget financing.", ""], ["**iii.**", "**Unspent warrants/under absorption of funds** I observed that warrants worth UGX.37,038bn were approved in respect of various entities for which only UGX.35,058bn was paid out leaving UGX.1,980bn unspent. 82% of the unspent funds related to non-wage expenditure while wage and development expenditure posted underperformance of 6.5% and 11% respectively. 86% of the unspent funds under non-wage related to Vote 130 (Treasury Operations) and were meant to settle interest costs and treasury bills and Bonds redemptions. Most of the unspent funds under wage related to pension payments, casting doubt on the existence of the said pensioners. Under absorption negatively affects service delivery since some of the planned projects and activities are not undertaken. The PS/ST explained that cash limits are warranted by entities in advance in anticipation that the cash resource will be sufficient to fund them. However, by close of the FY2019/2020 the cash available was not adequate to fund all the warranted amounts leading to under absorption. The most affected were invoices of treasury operations of UGX.1.4tn that went unfunded.", "I advised the Secretary to the Treasury to liaise with the Accounting Officers of the various MDAs and local governments to devise means of improving budget implementation so as to enhance funds absorption."], ["**iv.**", "**Approval of supplementary funding without matching revenue** I noted that during the financial year ended 30 th June 2020, supplementary funding totalling UGX.2,236,651,780,554 was granted by the Minister of Finance, Planning and Economic Development. It was however noted that, the source of the funding for the supplementary expenditure is not clearly shown before approval is granted. As a result the supplementary expenditure is instead financed by internal budget cuts from various votes, thus affecting the implementation of plans/ activities by the affected votes. I further noted that, although the budget was increased to UGX.42.74tn, it was only funded by UGX.37tn, which was even lower than the earlier budget of UGX.40.5tn. This casts doubt as to the necessity of the supplementary. As a result, the supplementary expenditure is instead financed by internal budget cuts from various votes without following particular criteria, thus affecting the implementation of plans/ activities by the", "I advised the Accounting Officer to ensure that all supplementary expenditure approvals  are supported  with detailed sources of financing. A policy to guide on selection of the entities  whose budgets are affected and the items should be developed to avoid the risk of"]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": [["", "Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. The PS/ST explained that the economic slowdown from March 2020 affected Quarter 4 revenue and expenditure projections. Releases in Q4 were therefore made only for the Security, Health and Coordinating agencies. In addition, the flow of funding from Donors was equally affected by the pandemic which led to a general revenue shortfall for the overall budget financing.", ""], ["**iii.**", "**Unspent warrants/under absorption of funds** I observed that warrants worth UGX.37,038bn were approved in respect of various entities for which only UGX.35,058bn was paid out leaving UGX.1,980bn unspent. 82% of the unspent funds related to non-wage expenditure while wage and development expenditure posted underperformance of 6.5% and 11% respectively. 86% of the unspent funds under non-wage related to Vote 130 (Treasury Operations) and were meant to settle interest costs and treasury bills and Bonds redemptions. Most of the unspent funds under wage related to pension payments, casting doubt on the existence of the said pensioners. Under absorption negatively affects service delivery since some of the planned projects and activities are not undertaken. The PS/ST explained that cash limits are warranted by entities in advance in anticipation that the cash resource will be sufficient to fund them. However, by close of the FY2019/2020 the cash available was not adequate to fund all the warranted amounts leading to under absorption. The most affected were invoices of treasury operations of UGX.1.4tn that went unfunded.", "I advised the Secretary to the Treasury to liaise with the Accounting Officers of the various MDAs and local governments to devise means of improving budget implementation so as to enhance funds absorption."], ["**iv.**", "**Approval of supplementary funding without matching revenue** I noted that during the financial year ended 30 th June 2020, supplementary funding totalling UGX.2,236,651,780,554 was granted by the Minister of Finance, Planning and Economic Development. It was however noted that, the source of the funding for the supplementary expenditure is not clearly shown before approval is granted. As a result the supplementary expenditure is instead financed by internal budget cuts from various votes, thus affecting the implementation of plans/ activities by the affected votes. I further noted that, although the budget was increased to UGX.42.74tn, it was only funded by UGX.37tn, which was even lower than the earlier budget of UGX.40.5tn. This casts doubt as to the necessity of the supplementary. As a result, the supplementary expenditure is instead financed by internal budget cuts from various votes without following particular criteria, thus affecting the implementation of plans/ activities by the", "I advised the Accounting Officer to ensure that all supplementary expenditure approvals  are supported  with detailed sources of financing. A policy to guide on selection of the entities  whose budgets are affected and the items should be developed to avoid the risk of"]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": "10", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "affected votes. Continued approval of supplementary budgets without a corresponding source of revenue/financing hampers transparency and may lead to budget cuts for priority areas. In response, the PS/ST explained that the supplementary expenditure is issued in line with Section 25(1) of the Public Finance and Accountability Act (PFMA) and was based on the reprioritised activities in the face of the pandemic. This was mainly to be financed from savings on account of activities that had been suspended during Q4 budget execution.", "abuse of the authority to approve supplementary budgets."], ["**v.**", "**Continued non-inclusion of some revenue sources in the budget** I noted that a number of MDAs continue to access revenues and donor funds that are not reflected in the approved budget. These funds were either received directly from development partners or collected as NTR and payments are being effected to the suppliers directly for undertaking activities not included in the main budget. For example a total of **UGX.448,004,814,400** was received and utilized by 33 MDAs without appropriation by Parliament. Disjointed budget financing distorts planning, and may result in duplication of activities, wastage and abuse. The Accounting Officer explained that some Development Partners still prefer to send their funds directly to the interventions they support. However, Ministry of Finance Planning and Economic Development (MoFPED) has included a section of Off-Budget in the Estimates and will continue to engage development partners to include their funds in the Budget.", "In line with the PFMA,  2015 (amended),  the PS/ST should insist on having all funds included in the budget regardless of the source. In case funds are remitted midway the year, supplementary budgets should be drawn. The idea of off-budget financing should not arise."], ["**vi.**", "**Budgeting for Non-Tax Revenue (NTR)** Section 6 Budget Execution Circular for the FY 2019/2020 provides that all work plans and Budgets for FY2019/2020 are prepared and approved using the Program Budgeting System (PBS). All Budgets, irrespective of the source of financing (GoU, NTR/AIA, Donor or LG Revenue), will be migrated and loaded into the Integrated Financial Management System (IFMS) to facilitate Budget Implementation and reporting. According to the approved Budget estimates for the FY2019/2020, it was projected that a total of UGX.1,571.43bn would be collected as Non Tax Revenue (NTR). Review of Program Based Budgeting (PBB) tool used by the Government and IFMS records revealed that NTR Budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. As a result, I was unable to compare respective budget entity figures", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the  Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": [["", "affected votes. Continued approval of supplementary budgets without a corresponding source of revenue/financing hampers transparency and may lead to budget cuts for priority areas. In response, the PS/ST explained that the supplementary expenditure is issued in line with Section 25(1) of the Public Finance and Accountability Act (PFMA) and was based on the reprioritised activities in the face of the pandemic. This was mainly to be financed from savings on account of activities that had been suspended during Q4 budget execution.", "abuse of the authority to approve supplementary budgets."], ["**v.**", "**Continued non-inclusion of some revenue sources in the budget** I noted that a number of MDAs continue to access revenues and donor funds that are not reflected in the approved budget. These funds were either received directly from development partners or collected as NTR and payments are being effected to the suppliers directly for undertaking activities not included in the main budget. For example a total of **UGX.448,004,814,400** was received and utilized by 33 MDAs without appropriation by Parliament. Disjointed budget financing distorts planning, and may result in duplication of activities, wastage and abuse. The Accounting Officer explained that some Development Partners still prefer to send their funds directly to the interventions they support. However, Ministry of Finance Planning and Economic Development (MoFPED) has included a section of Off-Budget in the Estimates and will continue to engage development partners to include their funds in the Budget.", "In line with the PFMA,  2015 (amended),  the PS/ST should insist on having all funds included in the budget regardless of the source. In case funds are remitted midway the year, supplementary budgets should be drawn. The idea of off-budget financing should not arise."], ["**vi.**", "**Budgeting for Non-Tax Revenue (NTR)** Section 6 Budget Execution Circular for the FY 2019/2020 provides that all work plans and Budgets for FY2019/2020 are prepared and approved using the Program Budgeting System (PBS). All Budgets, irrespective of the source of financing (GoU, NTR/AIA, Donor or LG Revenue), will be migrated and loaded into the Integrated Financial Management System (IFMS) to facilitate Budget Implementation and reporting. According to the approved Budget estimates for the FY2019/2020, it was projected that a total of UGX.1,571.43bn would be collected as Non Tax Revenue (NTR). Review of Program Based Budgeting (PBB) tool used by the Government and IFMS records revealed that NTR Budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. As a result, I was unable to compare respective budget entity figures", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the  Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "with the Uganda Revenue Authority (URA) NTR collections that totalled to UGX.1,262.02bn. Absence of revenue estimates for each entity is a manifestation that these entities do not actually plan for this revenue. Performance assessment is also hampered. The PS/ST indicated that the budget for NTR is manually prepared and approved through appropriation. However, the PBS is being upgraded together with IFMS to capture the NTR submissions as appropriated to Votes effective FY 2021/2022.", ""], ["**vii.**", "**Failure to Budget for Domestic Arrears** Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. Review of the approved budget estimates for the government for the past two financial years indicated that the Ministry of Finance Planning and Economic Development did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.3,334,699,967,995 in un-paid obligations. The amount provided in the budget for the FY 2019/2020 was only UGX.449,533,000,000 which is 13.4% of the reported arrears for the previous financial year.", "I advised the Secretary  to Treasury to devise means of obtaining funding to settle all the arrears and also instil measures to stop  the accumulation  of arrears by the respective MDALGs."], ["**viii.**", "**Quantification of activities and Implementation of planned outputs** Paragraph 55 of the Budget Execution Circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. For a sample 124 entities for purposes assessing the implementation of planned outputs I noted that out of the 2,261 outputs worth UGX.9.6tn sampled for review, 1,436 outputs (63.5%) worth UGX.4.8tn were fully quantified, 409 outputs (18.1%) worth UGX.2.7tn were partially quantified while 416 out puts (18.4%) worth UGX.2.0tn were not quantified at all. Out of a total of 1,436 quantified out-puts worth UGX.4.8tn assessed, 560 (38.9%) output worth UGX.1.6tn were fully implemented, 659 outputs (45.9%) worth UGX.3.0tn were partially implemented, while 217 (15.1%) out-puts worth UGX.131bn were not implemented at all. The graph below shows the extent of implementation;", "The PS/ST should ensure that the Accounting Officers of the various Ministries, Departments and Agencies  fully comply with the Budget call circular and also always fully implement  the planned outputs."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": [["", "with the Uganda Revenue Authority (URA) NTR collections that totalled to UGX.1,262.02bn. Absence of revenue estimates for each entity is a manifestation that these entities do not actually plan for this revenue. Performance assessment is also hampered. The PS/ST indicated that the budget for NTR is manually prepared and approved through appropriation. However, the PBS is being upgraded together with IFMS to capture the NTR submissions as appropriated to Votes effective FY 2021/2022.", ""], ["**vii.**", "**Failure to Budget for Domestic Arrears** Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. Review of the approved budget estimates for the government for the past two financial years indicated that the Ministry of Finance Planning and Economic Development did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.3,334,699,967,995 in un-paid obligations. The amount provided in the budget for the FY 2019/2020 was only UGX.449,533,000,000 which is 13.4% of the reported arrears for the previous financial year.", "I advised the Secretary  to Treasury to devise means of obtaining funding to settle all the arrears and also instil measures to stop  the accumulation  of arrears by the respective MDALGs."], ["**viii.**", "**Quantification of activities and Implementation of planned outputs** Paragraph 55 of the Budget Execution Circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. For a sample 124 entities for purposes assessing the implementation of planned outputs I noted that out of the 2,261 outputs worth UGX.9.6tn sampled for review, 1,436 outputs (63.5%) worth UGX.4.8tn were fully quantified, 409 outputs (18.1%) worth UGX.2.7tn were partially quantified while 416 out puts (18.4%) worth UGX.2.0tn were not quantified at all. Out of a total of 1,436 quantified out-puts worth UGX.4.8tn assessed, 560 (38.9%) output worth UGX.1.6tn were fully implemented, 659 outputs (45.9%) worth UGX.3.0tn were partially implemented, while 217 (15.1%) out-puts worth UGX.131bn were not implemented at all. The graph below shows the extent of implementation;", "The PS/ST should ensure that the Accounting Officers of the various Ministries, Departments and Agencies  fully comply with the Budget call circular and also always fully implement  the planned outputs."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": "12 \n15% 39% \n46% \nFully Implemented Partially implemented Not Implemented \nFailure to fully quantify the planned activities makes the assessment of implementation difficult. \nThe PS/ST indicated that the outbreak of the Covid-19 Pandemic affected the implementation of the 2019/2020 budget, especially activities in the last half of the financial year. \n2.1.6 Management of Covid-19 Interventions \nIn the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to \ncombat the spread of the disease, this greatly reduced the economic activity in the country \nwhich impacted on the cash flow collections by URA. \nThe above challenge therefore necessitated alternative sources of financing the Government \nbudget. Accordingly, during the year under review, government obtained Parliamentary approval for funding from the following sources; \nTable 4: Sowing the funds received from external sources", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, [{"headings_0": {"content": "15% 39%", "page": 23, "level": 17}}], [{"headings_0": {"content": "46%", "page": 23, "level": 17}}], [{"headings_0": {"content": "46%", "page": 23, "level": 17}}], [{"headings_0": {"content": "46%", "page": 23, "level": 17}}], [{"headings_0": {"content": "46%", "page": 23, "level": 17}}], [{"headings_0": {"content": "2.1.6 Management of Covid-19 Interventions", "page": 23, "level": 2}}], [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 23, "level": 2}}], [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 23, "level": 2}}], [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 23, "level": 2}}], [{"headings_0": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}], [{"headings_0": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}], [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [[null, null, "", null, null, "**UGX Bn**", "**UGX Bn**", null], ["**1**", "IMF Budget Support Loan (BoU, UDB &MOFPED)", "BOU", "SDR", "249,725,331", "1,311.058", "1,311.058", "0"], [null, null, "UDB", "SDR", "88,138,352", "462.726", "462.726", "0"], [null, null, "Budget Support", "SDR", "23,136,317", "121.466", "121.466", "0"], ["**2**", "World Bank (Treasury)", "Budget Support", "SDR", "218,700,000", "1,148.175", "0", "1,148.175"], ["**3**", "EU Grant (Treasury)", "Budget Support", "EUR", "4,000,000", "17.200", "0", "17.200"], ["**4**", "Stanbic Bank Ltd Loan (Treasury)", "Budget Support", "EUR", "300,000,000", "1,290.000", "1,075.000", "215.000"], ["**5**", "TDB (PTA Bank) (Treasury)", "Budget Support", "EUR", "300,000,000", "1,290.000", "1,290.000", "0"], ["**6**", "World Bank (MOH-URMCHIP)", "Project Support", "USD", "15,000,000", "55.725", "37.150", "18.575"], ["**7**", "Islamic Development Bank (NMS)", "Project Support", "USD", "13,790,000", "51.230", "0", "51.230"], ["", "", "", "", "", "**5,748**", "**4,297**", "**1,450**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Funding source", "Modality", "Curren cy", "Amount", "Amount - UGX Bn", "Amount Disbursed in 2019/20", "Amount Disbursed in 2020/21"], "type": "table"}}, {"content": "13 \nOf the amounts approved by Parliament amounting to UGX.5.75tn, by 30 th June 2020 only \nUGX.4.3tn had been disbursed while the balance of UGX.1.5tn was disbursed in the \nsubsequent financial year. \nIn addition to the above, Government through the Ministry of Health received grants worth UGX.29.5bn from three external sources as summarized below; \nTable 5: Showing external support to MoH", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}, [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}], [{"headings_0": {"content": "UGX.4.3tn had been disbursed while the balance of UGX.1.5tn was disbursed in the", "page": 24, "level": 2}}], [{"headings_0": {"content": "UGX.4.3tn had been disbursed while the balance of UGX.1.5tn was disbursed in the", "page": 24, "level": 2}}], [{"headings_0": {"content": "In addition to the above, Government through the Ministry of Health received grants worth UGX.29.5bn from three external sources as summarized below;", "page": 24, "level": 4}}], [{"headings_0": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["Global Fund", "17,192,172,100"], ["GAVI", "11,545,994,300"], ["Uganda Sanitation Fund (USF)", "788,188,100"], ["**TOTAL**", "**29,526,354,500**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Source", "Amount disbursed by 30 th June 2020 - UGX"], "type": "table"}}, {"content": "I further established that, cash donations amounting to UGX.11.6bn and donations-in-kind 2 \nworth UGX.23bn were received from private citizens and other agencies to support the \neffort. Government further availed an additional UGX.27.23bn from the Contingency funds to \nsupport the Ministry of Health (UGX.25bn), Office of the Prime Minister (UGX.2bn) and Embassy of Beijing to support Ugandan students (UGX.233m). \nI noted that, out of the UGX.4.3tn budget support funds obtained during the year under \nreview, Parliament of Uganda approved a supplementary budget of UGX.284bn for multi sectoral interventions, to enable the Government respond to and manage the Covid-19 pandemic. The funds were disbursed by the Treasury to 134 districts and 11 MDAs for the purpose during the financial year 2019/2020. \nAccordingly, as part of my audit for the year under review, I examined: the UGX.284bn that \nwas disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund \nas well as the utilisation of the in-kind donations, the findings from which, are summarised \nin this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a \nseparate report is to be issued. \nBelow is a summary of the key findings I noted, the details of which are included in individual reports issued separately;", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}, [{"headings_0": {"content": "worth UGX.23bn were received from private citizens and other agencies to support the", "page": 24, "level": 2}}], [{"headings_0": {"content": "worth UGX.23bn were received from private citizens and other agencies to support the", "page": 24, "level": 2}}], [{"headings_0": {"content": "support the Ministry of Health (UGX.25bn), Office of the Prime Minister (UGX.2bn) and Embassy of Beijing to support Ugandan students (UGX.233m).", "page": 24, "level": 4}}], [{"headings_0": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}], [{"headings_0": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}], [{"headings_0": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}], [{"headings_0": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], [{"headings_0": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**i**", "**Failure to fully absorb the released funds** Section 17(2) of the PFMA 2015 which states that a vote that does not expend money that was appropriated to the vote for the financial year shall at the close of the financial year, repay the money to the consolidated fund.", "I advised the accounting officer to ensure that activities are properly executed in order to avoid partial or non-execution of key interventions resulting"]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "2 This amount excludes donations in kind received by the Ministry of health and the local governments which had not been valued by the time of reporting.  \n14", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.6.68bn out of UGX.259.6bn was not utilised by 4 entities at the close of the financial year and was subsequently returned to the Consolidated Fund. This affected the implementation of the planned activities and the delivery of required services to the intended beneficiaries. Failure to implement all activities and thus utilise all funds was attributed to disruptions of the Covid-19 pandemic including the limitation on activities due to the national lockdown.", "in failure to deliver required services and the return of funds. I also advised that the accounting officer to always return any unexpended funds to the consolidated fund as required by law or seek proper authorisation before retaining such funds."], ["**ii**", "**Quantification and Implementation of planned activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure Out of 7 entities analysed, 7 (100%) entities had work plans with a total of 123 activities. Out of these, 89 activities were fully quantified while 34 (27.6%) activities were not sufficiently quantified, which hindered me from assessing the extent of achievement of the activities. Failure to quantify activities creates ambiguities in allocation of funds and budget slack which can be exploited to divert funds. Out of the 89 quantified activities, 62 (69.7%) activities were fully implemented while 16 (18%) were partially implemented and 11 (12.3%) were not implemented at all. The failure to implement planned activities implies that the expected services were not received by the beneficiaries. The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", "I advised the Accounting Officers to always ensure that activities in the work- plans are comprehensively quantified to justify funding,  support implementation of the work-plans by having clear and verifiable targets and to enable assessment of management\u2019s  performance."], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 5 entities undertook procurements worth UGX.166bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without", "I advised the Accounting Officers to always adhere to the procurement guidelines even in cases of emergencies."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "UGX.6.68bn out of UGX.259.6bn was not utilised by 4 entities at the close of the financial year and was subsequently returned to the Consolidated Fund. This affected the implementation of the planned activities and the delivery of required services to the intended beneficiaries. Failure to implement all activities and thus utilise all funds was attributed to disruptions of the Covid-19 pandemic including the limitation on activities due to the national lockdown.", "in failure to deliver required services and the return of funds. I also advised that the accounting officer to always return any unexpended funds to the consolidated fund as required by law or seek proper authorisation before retaining such funds."], ["**ii**", "**Quantification and Implementation of planned activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure Out of 7 entities analysed, 7 (100%) entities had work plans with a total of 123 activities. Out of these, 89 activities were fully quantified while 34 (27.6%) activities were not sufficiently quantified, which hindered me from assessing the extent of achievement of the activities. Failure to quantify activities creates ambiguities in allocation of funds and budget slack which can be exploited to divert funds. Out of the 89 quantified activities, 62 (69.7%) activities were fully implemented while 16 (18%) were partially implemented and 11 (12.3%) were not implemented at all. The failure to implement planned activities implies that the expected services were not received by the beneficiaries. The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", "I advised the Accounting Officers to always ensure that activities in the work- plans are comprehensively quantified to justify funding,  support implementation of the work-plans by having clear and verifiable targets and to enable assessment of management\u2019s  performance."], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 5 entities undertook procurements worth UGX.166bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without", "I advised the Accounting Officers to always adhere to the procurement guidelines even in cases of emergencies."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", ""], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. UGX.758,768,000 remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending  accountabilities failure of which the funds should be recovered."], ["**v**", "**Valuation of donations in Kind** Paragraph 15.5.1 of the Treasury Instructions 2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all items received in kind should be taken on charge, distributed with the approval of the Covid-19 task force and appropriately accounted for. 3 (60%) out of 5 entities that received donations in kind did not undertake valuations contrary to paragraph 15.5.1 of the Treasury Instructions, 2017 while 1 (20%) entity did not record the donated items in the stores. This resulted into misstatement of financial statement balances. The failure to adhere to the guidelines on donations was attributed capacity gaps within entities such as inadequate staff, the emergency nature of the activities during the lockdown, and the need to adhere to ministry of health SOPs in regard to the spread of the virus.", "I advised the Accounting Officers to always adhere to the guidelines regarding the management  and distribution of government inventories and in future develop  alternative accountability mechanisms in unique situations."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", ""], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. UGX.758,768,000 remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending  accountabilities failure of which the funds should be recovered."], ["**v**", "**Valuation of donations in Kind** Paragraph 15.5.1 of the Treasury Instructions 2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all items received in kind should be taken on charge, distributed with the approval of the Covid-19 task force and appropriately accounted for. 3 (60%) out of 5 entities that received donations in kind did not undertake valuations contrary to paragraph 15.5.1 of the Treasury Instructions, 2017 while 1 (20%) entity did not record the donated items in the stores. This resulted into misstatement of financial statement balances. The failure to adhere to the guidelines on donations was attributed capacity gaps within entities such as inadequate staff, the emergency nature of the activities during the lockdown, and the need to adhere to ministry of health SOPs in regard to the spread of the virus.", "I advised the Accounting Officers to always adhere to the guidelines regarding the management  and distribution of government inventories and in future develop  alternative accountability mechanisms in unique situations."], ["**vi**", "**Management of Quarantine Centres** All entities that were funded to manage quarantine centres faced challenges in their management and operation. The challenges faced included: insufficient PPEs, lack of necessary", "I advised that accounting officers to put in place contingency plans should such emergencies re-occur."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "staff at the quarantine centres, failure to provide basic utilities such as water and power and non-utilisation of the quarantine centres. This may have hampered Government efforts towards the containment of the spread of the pandemic. The Accounting Officers explained that the failure to properly manage the quarantine centres was due to inadequate funding for the acquisition of supplies including PPEs, lack of trained staff to manage the centres, and space constraints.", ""], ["**vii**", "**Distribution of donations in Kind under OPM** Items valued at UGX.55.8bn that were distributed under the Office of the Prime Minister (OPM) lacked sufficient evidence of acknowledgement to enable me verify the recipients.", "I advised the Accounting Officer to ensure that in future OPM uses alternative forms of evidence such as use of photographs at the point of receiving items to complement the lists where evidence of confirmation of receipt cannot be obtained through signatures and thumbprints."], ["**viii**", "**Quality testing** Quality checks by UNBS on a sample of 14,069 metric tonnes of maize flour and 8,547 metric tonnes of dry-beans established that 2,615 metric tonnes of maize flour and 2,017 metric tonnes of dry-beans intended for distribution by Office of the Prime Minister did not pass quality checks. Furthermore, quality checks were not done for items procured by the Ministry of health including Intensive care equipment (UGX.26bn), Face masks (UGX.26bn), and Lab testing kits for Covid-19.", "I advised the Accounting Officer to ensure that the quality of the relief items procured conform to the acceptable  quality parameters by certified testing bodies."], ["**ix**", "**Diversion of funds** Regulation 18 (2) of the Public Finance Management Regulations, 2016 provides that an Accounting Officer who intends to spend monies for any purpose in excess of the amount appropriated for that purpose or for a purpose for which no amount was appropriated by the Appropriation Act shall, in writing, request the Minister for approval. I noted that funds amounting to UGX.10.5bn, released for the implementation of Covid-19 activities in three (3) entities was diverted and spent on items other than those for which the funds were disbursed. Diversions affect the achievement of the goals and objectives for which the funds had been released.", "I advised the Accounting Officers to adhere to the implementation of activities as stipulated in the work plans."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "- It was noted that no performance bond was availed prior to the execution of", "metadata": {"headings": [{"headings_0": {"content": "company in Uganda. However, the following was noted;", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "the contract. This in effect left the Government exposed to losses as there was \nno protection availed to Government as per the contract; and", "metadata": {"headings": [{"headings_0": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}, [{"headings_0": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Audit also observed that the requirement in the agreement for a performance bond for a period of only 18 months was irregular since the implementation", "metadata": {"headings": [{"headings_0": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "period for the agreement is 5 years. The bond will expire before the actual \ncompletion of the performance period. This exposes Government to non enjoyment of the benefits in the event of non-performance by the company. \ne) Absence of reporting obligations \nReview of the agreement revealed that there was no provision for the developer to \nprepare and furnish reports on the progress of developments in the park. \nThe Accounting Officer indicated that MoFPED, together with the Ministry of Justice \nand Constitutional Affairs, will work on a framework to review the agreement to \naddress the gaps identified. \nI await the outcome of government\u2019s actions to ensure that the above anomalies \nare adequately addressed to mitigate the associated risks. \n2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off \nA review of the tax liability report from URA revealed that several government entities \nwere still heavily indebted to the URA in spite of the provisions of the Act writing off the said liability. \nThe Minister of Finance, however, directed the write off of UGX.129,251,695,838 to \ndifferent government ministries. I was not availed with the criteria applied in selecting the \nMDAs to benefit from the said write-off. The action of selection of specific MDAs was also \ncontrary to the law as it presupposes extra powers to the Minister to determine the \n22 \nbeneficiaries, despite the fact that the law clearly issued a write-off to the entire government arrears to URA. \nI have advised government to either consider implementing the law in its entirety or \ninitiate steps for amendment of the same, in the event it has encountered challenges in its execution. \n2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis \nThe reported total public debt as at 30 th June, 2020 stood at UGX.56,883bn of which \nDomestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at \nUGX.38,196bn. This is an increase of UGX.10,826bn equivalent to 23.5% when compared to the debt stock of UGX.46,057bn reported as at 30 th June 2019. The table below shows the details; \nTable 6: Showing trend of public debt over the years", "metadata": {"headings": [{"headings_0": {"content": "period for the agreement is 5 years. The bond will expire before the actual", "page": 32, "level": 2}}, [{"headings_0": {"content": "period for the agreement is 5 years. The bond will expire before the actual", "page": 32, "level": 2}}], [{"headings_0": {"content": "e) Absence of reporting obligations", "page": 32, "level": 2}}], [{"headings_0": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}], [{"headings_0": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}], [{"headings_0": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}], [{"headings_0": {"content": "and Constitutional Affairs, will work on a framework to review the agreement to", "page": 32, "level": 2}}], [{"headings_0": {"content": "and Constitutional Affairs, will work on a framework to review the agreement to", "page": 32, "level": 2}}], [{"headings_0": {"content": "I await the outcome of government\u2019s actions to ensure that the above anomalies", "page": 32, "level": 2}}], [{"headings_0": {"content": "I await the outcome of government\u2019s actions to ensure that the above anomalies", "page": 32, "level": 2}}], [{"headings_0": {"content": "2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off", "page": 32, "level": 2}}], [{"headings_0": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}], [{"headings_0": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}], [{"headings_0": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}], [{"headings_0": {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "page": 32, "level": 2}}], [{"headings_0": {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "page": 32, "level": 2}}], [{"headings_0": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}], [{"headings_0": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}], [{"headings_0": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}], [{"headings_0": {"content": "I have advised government to either consider implementing the law in its entirety or", "page": 33, "level": 2}}], [{"headings_0": {"content": "I have advised government to either consider implementing the law in its entirety or", "page": 33, "level": 2}}], [{"headings_0": {"content": "2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis", "page": 33, "level": 2}}], [{"headings_0": {"content": "2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis", "page": 33, "level": 2}}], [{"headings_0": {"content": "Domestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at", "page": 33, "level": 2}}], [{"headings_0": {"content": "Domestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at", "page": 33, "level": 2}}], [{"headings_0": {"content": "Table 6: Showing trend of public debt over the years", "page": 33, "level": 5}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**June 2020**", "17,975", "38,907", "56,883", "23.5%"], ["**June 2019**", "15,221", "30,905", "46,057", "11.1%"], ["**June 2018**", "13,059", "28,386", "41,445", "23.6%"], ["**June 2017**", "11,407", "22,102", "33,509", "16%"], ["**June 2016**", "10,753", "17,983", "28,736", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing trend of public debt over the years", "page": 33, "level": 5}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Financial year ended", "Domestic debt (UGX Bn)", "Foreign debt (UGX Bn)", "Total (UGX Bn)", "% change"], "type": "table"}}, {"content": "Source: Audited financial statements of Vote 130 \nFrom the above, I noted that there has been a consistent increase in the total debt as \nevidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to \nthe financial year ended 30 th June 2020. Overall the domestic debt accounted for 32% while foreign debt accounted for 68% of the reported debt. \nPublic debt is continuously on the rise, a fact that is attributed to persistent budget \ndeficits (mismatch of government revenue and expenditure), rollover of liquidity papers, new borrowings for various development projects and foreign exchange loss arising from \nthe depreciation of Ugandan Shilling against stronger currencies. \nI noted that, although external debt still under Grace Period (i.e. no payment of Principal amount) totalled UGX.23,197,023,493,608, representing 60% of disbursed External Debt, an amount of UGX.11,268,665,555,039, representing 49% of the debt under grace period, will require servicing for the first time in the FY2020/2021. \nIn response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba \nhydropower dams, and Entebbe Express highway among others. The need for extra borrowing to cover for both the revenue shortfalls and the arising expenditure needs was \nthe main driver of the significant increase in debt in FY2019/2020. As Government \ncontinues to support economic recovery through the provision of the economic stimulus package to various sectors, debt is projected to increase further over the near term, but \n23 \nto reduce after three financial years, as the impact of the Covid-19 shock wanes, and the commercial production of oil starts. \nI advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and \nfiscal policy management, as well as reducing/rationalising government expenditures. \n2.1.13.2 Movement of Domestic Debt Stock \nDomestic debt portfolio is composed of long term borrowings (Treasury Bonds and Government Bonds) and short term borrowings (Treasury Bills and Government overdraft/temporary advances). \nThe country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, \nand un-securitised debt amounted to UGX.17,975bn as of 30 th June 2020 [2019: UGX.15,502bn]. \nFurther analysis has revealed a corresponding increase in the net domestic financing with \nno redemption at all over the years. The table below shows the trends over the same period; \nTable 7: Showing trend of domestic debt stock over the years", "metadata": {"headings": [{"headings_0": {"content": "Source: Audited financial statements of Vote 130", "page": 33, "level": 9}}, [{"headings_0": {"content": "Source: Audited financial statements of Vote 130", "page": 33, "level": 9}}], [{"headings_0": {"content": "evidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to", "page": 33, "level": 2}}], [{"headings_0": {"content": "evidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to", "page": 33, "level": 2}}], [{"headings_0": {"content": "Public debt is continuously on the rise, a fact that is attributed to persistent budget", "page": 33, "level": 2}}], [{"headings_0": {"content": "Public debt is continuously on the rise, a fact that is attributed to persistent budget", "page": 33, "level": 2}}], [{"headings_0": {"content": "the depreciation of Ugandan Shilling against stronger currencies.", "page": 33, "level": 2}}], [{"headings_0": {"content": "I noted that, although external debt still under Grace Period (i.e. no payment of Principal amount) totalled UGX.23,197,023,493,608, representing 60% of disbursed External Debt, an amount of UGX.11,268,665,555,039, representing 49% of the debt under grace period, will require servicing for the first time in the FY2020/2021.", "page": 33, "level": 4}}], [{"headings_0": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}], [{"headings_0": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}], [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}], [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}], [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}], [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and", "page": 34, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and", "page": 34, "level": 2}}], [{"headings_0": {"content": "2.1.13.2 Movement of Domestic Debt Stock", "page": 34, "level": 2}}], [{"headings_0": {"content": "2.1.13.2 Movement of Domestic Debt Stock", "page": 34, "level": 2}}], [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 34, "level": 2}}], [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 34, "level": 2}}], [{"headings_0": {"content": "Further analysis has revealed a corresponding increase in the net domestic financing with", "page": 34, "level": 2}}], [{"headings_0": {"content": "Further analysis has revealed a corresponding increase in the net domestic financing with", "page": 34, "level": 2}}], [{"headings_0": {"content": "Table 7: Showing trend of domestic debt stock over the years", "page": 34, "level": 5}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["", "**UGX**", "**UGX**", "**UGX**"], ["Issuances (Bills & Bonds)", "6,383,783,938,597", "7,400,459,267,713", "8,479,999,990,258"], ["Redemptions (Bills & Bonds)", "4,588,264,322,892", "5,236,650,535,490", "5,908,742,271,615"], ["**NET Domestic Financing**", "1,795,519,615,705", "2,163,808,732,223", "2,571,257,718,643"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing trend of domestic debt stock over the years", "page": 34, "level": 5}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Details", "FY 2017/18", "FY 2018/19", "FY 2019/20"], "type": "table"}}, {"content": [["**2019/20**", "17,305,555,968,747", "2,369,065,345,575", "13.69", "< 12.5"], ["**2018/19**", "17,128,743,726,614", "2,005,380,900,988", "11.71", "< 12.5"], ["**2017/18**", "15,219,588,786,381", "1,937,424,879,060", "12.73", "< 12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Financial year", "Total domestic Revenue - UGX", "Total Interest - UGX", "% of Interest to revenue", "Benchmark"], "type": "table"}}, {"content": "The interest to revenue benchmark has been breached as evidenced above. Almost \n14% of the revenue being collected is going into servicing interest payments. This is \ngradually reducing the funds available for funding other critical government expenditures. \nIn response, management explained that Government was working on enhancing revenues through the Domestic Revenue Mobilization Strategy. \nI advised the PS/ST to devise strategies of reducing the growth of interest \nexpenditures while expanding revenue mobilisation. \nc) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative \nThe public debt and other financial liabilities management framework FY2018/2019- \nFY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit \nrating is used by sovereign wealth funds, pension funds and other investors to gauge the creditworthiness of a country and thus having a big impact on the country's borrowing costs. \nI reviewed the Fitch credit rating issued on 24 th June 2020 and noted that Uganda\u2019s Long-Term Foreign-Currency Issuer Default Rating (IDR) outlook was revised from stable to negative on account of the decrease in revenue sources and the coronavirus shock amid a continued build-up of government public debt. Refer to \nthe table below;", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}, [{"headings_0": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}], [{"headings_0": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}], [{"headings_0": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest", "page": 36, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest", "page": 36, "level": 2}}], [{"headings_0": {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "page": 36, "level": 2}}], [{"headings_0": {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "page": 36, "level": 2}}], [{"headings_0": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}], [{"headings_0": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}], [{"headings_0": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}], [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**1**", "Failure by the Government to slow the build-up of government debt and narrow fiscal deficits after the coronavirus shock"], ["**2**", "Weakening of Uganda\u2019s ability to attract long term financing to cover her budget."], ["**3**", "Widening of the fiscal deficit and increase in the government debt/GDP, i.e. a fall in"]], "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Fitch factors for the negative score"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "domestic revenue mobilisation while increasing government expenditure."], ["**4**", "A widening in the current account deficit, i.e a fall in export performance."]], "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Fitch factors for the negative score"], "type": "table"}}, {"content": "- Government through UETCL is extending the national grid to some of the areas", "metadata": {"headings": [{"headings_0": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nlike Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand \nand also evacuate excess energy from the existing and upcoming mini-hydro power plants;", "metadata": {"headings": [{"headings_0": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}, [{"headings_0": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}], [{"headings_0": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There is a policy direction to stop the inclusion of deemed energy clauses in the new Power Purchase Agreements; and that\n- The ERA is also putting in place measures through wheeling agreements between UETCL and the power distributors to ensure grid availability on the part of the distributors so as to minimise deemed energy costs., on account of grid non-availability.", "metadata": {"headings": [{"headings_0": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of government as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain \nprofessional scepticism throughout the audit. I also; \n", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}, [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the government\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \ndisclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions \nmay cause the government to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, [{"headings_0": {"content": "disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 43, "level": 4}}], [{"headings_0": {"content": "disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 43, "level": 4}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves a fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;\n- Comprehensively recorded in the assets register to ensure their proper management;\n- Adequately allocated, operated and utilised to enable delivery of public service;\n- Properly and regularly maintained to achieve optimal performance, increased useful lives and reduced running costs; and\n- Disposed in compliance with Public Procurement and Disposal of Public Assets (PPDA) guidelines, and disposal proceeds are properly accounted for.", "metadata": {"headings": [{"headings_0": {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": [["**i.**", "**Performance of receipts/revenue for local Governments** The local Governments budgeted to receive UGX.4,859,426,310,851 (revised) as total revenue. I noted that, UGX.4,175,066,886,410 was warranted/ received representing 86% performance. Under release of funds results in non-implementation of planned activities. The MoFPED noted the shortcoming and explained that Government of Uganda (GoU) operates a Cash budget based on actual revenue collections as a basis for release of funds to Votes and that the under release of funds was due to inadequate revenue inflows given the economic conditions and effects of Covid-19 during the last half of financial year 2019/20. He further pledged to roll over to the affected activities to following financial year as it is usually the case.", "The MoFPED was advised to ensure that they make good the funding shortage."], ["**ii.**", "**Absorption of funds** Out of the total receipts for the financial year of UGX.4,175,066,886,410, UGX.3,964,053,230,270 (95%) was spent by the entities resulting in an unspent balance of UGX.211,013,656,140 (05%). The unspent balance at the end of the financial year was subsequently swept back to the", "I advised the Accounting Officers to ensure that funds for these activities are rolled over and subsequently ensure the"]], "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "consolidated fund account. Under absorption of released funds results in non- implementation of planned activities and negates the purpose for which funds were disbursed. For example, implementation of USMID projects in benefiting Municipal Councils were not undertaken during the year.", "speedy implementation of the affected activities."], ["**iii.**", "**Off-budget financing** 56 of the 175 audited entities received off budget financing amounting to UGX.48.8bn representing 3% of the total approved budgets of these (56) entities. These funds were never transferred to the UCF contrary to the PFMA. Similarly, the funds were never included in the budgets of the Local Governments for appropriation by respective councils. Off-budget financing was attributed to challenges in in-putting all these sources of financing into the PBS system, and capacity gaps within the planning units of the entities. Non remittance of off budget funds is contrary to the law and may also result in duplication of activities.", "I advised Government to ensure that all funds included in the PBS and appropriated  by Parliament  and expenditure of such funds follows the government financial system."], ["**iv.**", "**Quantification of outputs** Out of a total of 2,645 out puts worth UGX.683bn sampled for assessment in the 189 entities, I assessed the extent of quantification of these out-puts. I noted that 1,933 outputs (73%) worth UGX.439bn were fully quantified, 216 outputs (8%) worth UGX.90bn were partially quantified while 496 out puts (19%) worth UGX.154bn were not quantified at all as detailed in the table below; **Extent of quantification of outputs** **Category** No. % per Amount UGX.(Bn) Fully Quantified** 1933 73 439 **Partially** Quantified** 216 8 90 **Not quantified** 496 19 154 Total Sampled **2645 100 683** Failure to fully quantify out-puts was attributed to absence of Monitoring and Evaluation (M&E) functions to review work plans and the information entered in the PBS by the planners. In some cases, planners were not conversant with the PBS system and needed training while some entities lacked planners. Non quantification of outputs/activities makes it difficult to assess the extent to which the entities have undertaken the implementation of the planned activities.", "Government is advised to address the challenges such as limitations of the PBS tool, lack of M & E officers so that planned out-puts are sufficiently quantified."], ["**v.**", "**Implementation of Quantified outputs**", "I advised Government to ensure that activities"]], "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Out of a total of 1,933 quantified out-puts worth UGX.439bn assessed, 1,206 (62%) outputs worth UGX.211bn were fully implemented, 581 out puts (30%) worth UGX.220bn were partially implemented, while 146 outputs (8%) worth UGX.8bn were not implemented at all as summarised in the table below. **Extent of implementation of quantified outputs** **Category**  **No.** % per Amount UGX.(Bn)** 1,206 62 211 **Fully Implemented**  581 30 220 **Partially Implemented**  146 8 8 **Not Implemented** 1,933 100 439** Total Sampled **Figure 2: Extent of implementation of planned activities** Partial and non-implementation of activities/outputs was attributed to unrealistic targets that are not based on past experience, inadequate funding, poor contract management practices, burden of settling domestic arrears and change of priorities without corresponding availability of resources. Partial and non-implementation of activities denies the beneficiaries services. The outbreak of the Covid-19 pandemic affected the implementation of the 2019/2020 budget, especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. 62% 30% 8% Fully Implemented Partially implemented Not Implemented", "that were not fully implemented are rolled over to the subsequent financial years for implementation."], ["**Category**", null, null], ["**Fully Implemented**", null, null], ["**Partially Implemented**", null, null], ["**Not Implemented**", null, null], ["Total Sampled", null, null], ["**Figure 2: Extent of implementation of planned activities** Partial and non-implementation of activities/outputs was attributed to unrealistic targets that are not based on past experience, inadequate funding, poor contract management practices, burden of settling domestic arrears and change of priorities without corresponding availability of resources. Partial and non-implementation of activities denies the beneficiaries services. The outbreak of the Covid-19 pandemic affected the implementation of the 2019/2020 budget, especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. 62% 30% 8% Fully Implemented Partially implemented Not Implemented", null, null]], "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "consolidated fund account. Under absorption of released funds results in non- implementation of planned activities and negates the purpose for which funds were disbursed. For example, implementation of USMID projects in benefiting Municipal Councils were not undertaken during the year.", "speedy implementation of the affected activities."], "type": "table"}}, {"content": "2.2.2 Management of Covid -19 Interventions \nIn the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to \ncombat the spread of the disease, this greatly reduced the economic activity in the country \nwhich impacted on the cash flow collections by URA. \nParliament of Uganda approved a supplementary budget of UGX.284bn for multi sectoral interventions, to enable the Government respond to and manage the Covid-19 pandemic. Out of these funds as sum of UGX.22bn was disbursed by Treasury to 134 districts for the purpose during the financial year 2019/2020. \n40 \nI undertook an audit of these funds in 134 districts and below is a summary of the key findings, the details of which are included in individual reports issued separately;", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Management of Covid -19 Interventions", "page": 50, "level": 2}}, [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**i**", "**Cash donations utilised at source** Paragraph 1(a) of the Guidelines for management of Covid-19 response fund donations issued by the PSST to all accounting officers (on the 28th April, 2020) states that all cash contributions shall be banked directly by the donors on the national collection account. Contrary to the PS/ST\u2019s guidance, UGX.0.85bn (15%) out of UGX.5.61bn total cash donations was utilised at source in 56 entities. The balance of UGX.4.758bn was banked on designated accounts of the entities as guided by the PS/ST. The failure to bank the cash exposes the funds to the risk of loss and misuse. The Accounting Officers explained that the use of cash received at source was due to the need to respond expeditiously to the emergencies occasioned by the pandemic and the lockdown measures instituted by government.", "I advised Accounting Officers to adhere to the PS/ST\u2019s guidelines on banking of cash even during times of emergency."], ["**ii**", "**Quantification and Implementation of planned activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure Out of 134 entities analysed, 133 (99%) entities had work plans with a total of 3,113 activities. Out of these, 2,936 activities were fully quantified while 177 (5.7%) activities were not sufficiently quantified, which hindered me from assessing the extent of achievement of the activities. Failure to quantify activities creates ambiguities in allocation of funds and budget slack which can be exploited to divert funds. Out of the 2,936 quantified activities, 2,819 (96%) activities were fully implemented while 93 (3%) were partially implemented and 33 (1%) were not implemented at all. The failure to implement planned activities implies that the expected services were not received by the beneficiaries.", "I advised the Accounting Officers to ensure that activities in the work-plans are  comprehensively quantified to justify funding,  support implementation of the work-plans by having clear and verifiable targets and to enable assessment of management\u2019s  performance."]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", ""], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 20 entities undertook procurements worth UGX.2.95bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", "I advised the Accounting Officers to adhere to the procurement  guidelines even in cases of emergencies."], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. 559,150,599 UGX.559,150,500 disbursed to 15 entities remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending  accountabilities failure of which the funds should be recovered."]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", ""], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 20 entities undertook procurements worth UGX.2.95bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", "I advised the Accounting Officers to adhere to the procurement  guidelines even in cases of emergencies."], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. 559,150,599 UGX.559,150,500 disbursed to 15 entities remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending  accountabilities failure of which the funds should be recovered."], ["**v**", "**Valuation of donations in Kind** Paragraph 15.5.1 of the Treasury Instructions 2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all items received in kind should be taken on charge, distributed with the approval of the Covid-19 task force and appropriately accounted for.", "I advised the Accounting Officers to adhere to the guidelines regarding the management  and distribution of government inventories and in future develop  alternative accountability mechanisms in unique situations."]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "90 (69%) out of 130 entities that received donations in kind did not undertake valuations contrary to paragraph 15.5.1 of the Treasury Instructions, 2017 while 69 (51%) entities did not record the donated items in the stores. This resulted into misstatement of financial statement balances. The failure to adhere to the guidelines on donations was attributed capacity gaps within entities such as inadequate staff, the emergency nature of the activities during the lockdown, and the need to adhere to ministry of health SOPs in regard to the spread of the virus.", ""], ["**vi**", "**Management of Quarantine Centres** A total of 43 entities faced challenges in the management and operation of quarantine centres under their charge. The challenges faced included: insufficient PPEs, lack of necessary staff at the quarantine centres, failure to provide basic utilities such as water and power and non-utilisation of the quarantine centres. This may have hampered Government efforts towards the containment of the spread of the pandemic. The Accounting Officers explained that the failure to properly manage the quarantine centres was due to inadequate funding for the acquisition of supplies including PPEs, lack of trained staff to manage the centres, and space constraints.", "I advised that accounting officers to put in place contingency plans should such emergencies re-occur."], ["**vii**", "**Diversion of funds** Regulation 18 (2) of the Public Finance Management Regulations, 2016 provides that an Accounting Officer who intends to spend monies for any purpose in excess of the amount appropriated for that purpose or for a purpose for which no amount was appropriated by the Appropriation Act shall, in writing, request the Minister for approval. I noted that funds amounting to UGX.0.0491bn, released for the implementation of Covid-19 activities in five (5) entities was diverted and spent on items other than those for which the funds were disbursed. Diversions affect the achievement of the goals and objectives for which the funds had been released.", "I advised the Accounting Officers to adhere to the implementation of activities as stipulated"]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matter presented and disclosed in \nthe financial statements. \n43 \n2.2.3 Receivables \nParagraph 15.12.5 of the Treasury Instructions, 2017 indicates that, the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the Local Governments had receivables of UGX.179,515,803,262 as presented \nin the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by \nUGX.19,445,607,793 (12%) from UGX.160,070,195,469 in the previous year as shown in the table below. \nTable 9: Showing receivables trend for Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 53, "level": 2}}, [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}], [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}], [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}], [{"headings_0": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}], [{"headings_0": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}], [{"headings_0": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}], [{"headings_0": {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "page": 54, "level": 4}}], [{"headings_0": {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "page": 54, "level": 4}}], [{"headings_0": {"content": "Table 9: Showing receivables trend for Local Governments", "page": 54, "level": 5}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["Loans (Short Term)", "4,086,076,440", "5,605,754,394", "-1,519,677,954"], ["Advances", "91,085,968,101", "40,085,174,999", "51,000,793,102"], ["Outstanding Letters of Credit", "3,110,053,408", "7,127,240", "3,102,926,168"], ["Prepayments", "1,503,641,580", "", "1,503,641,580"], ["Other accounts receivable", "71,193,097,944", "114,372,138,836", "-43,179,040,892"], ["**Total Receivables**", "179,515,803,262", "160,070,195,469", "19,445,607,793"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing receivables trend for Local Governments", "page": 54, "level": 5}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Details", "30 June 2020 (UGX)", "30 June 2019 (UGX)", "Decrease/increase (UGX)"], "type": "table"}}, {"content": "Source: Consolidated financial statements \nReceivables represent an idle asset that would otherwise be used for service delivery. \nThe Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the \nAccountant General, he explained that he had issued a Domestic Revenue Mobilization Strategy which included revenue recovery measures that would help votes and Uganda Revenue Authority recover these revenues. \nI noted the explanations and I await the outcome of the actions. In the meantime, the \nAccountant General should ensure that responsible Accounting Officers of Local Government \nvotes follow up and recover the outstanding funds. \nOther Matter \nIn addition to the matter raised above, I consider it necessary to communicate the following \nmatters other than those presented or disclosed in the financial statements. \n2.2.4 Link between GoU Chart of accounts and the PBS \nParagraph 7.10.2 of the Treasury Instructions, 2017 requires that the classification of \nrevenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed \nabove shall be the same as that under the Chart of Accounts. \n44 \nProgram Based Budgeting (PBB) was rolled out to Local Governments effective FY \n2018/2019 and was implemented on the PBS to strengthen the link between financial \nbudgets of Local Governments with results. \nI, however, observed that it was difficult for Local Governments to budget against particular \ncodes and therefore charge and report on the same codes. For instance;", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing receivables trend for Local Governments", "page": 54, "level": 5}}, [{"headings_0": {"content": "Receivables represent an idle asset that would otherwise be used for service delivery.", "page": 54, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}], [{"headings_0": {"content": "Accountant General should ensure that responsible Accounting Officers of Local Government", "page": 54, "level": 2}}], [{"headings_0": {"content": "Accountant General should ensure that responsible Accounting Officers of Local Government", "page": 54, "level": 2}}], [{"headings_0": {"content": "Other Matter", "page": 54, "level": 2}}], [{"headings_0": {"content": "In addition to the matter raised above, I consider it necessary to communicate the following", "page": 54, "level": 2}}], [{"headings_0": {"content": "In addition to the matter raised above, I consider it necessary to communicate the following", "page": 54, "level": 2}}], [{"headings_0": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}], [{"headings_0": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}], [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}], [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}], [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}], [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}], [{"headings_0": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}], [{"headings_0": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}], [{"headings_0": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}], [{"headings_0": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Uganda Road Fund (URF) which is other Government transfers can only be budgeted and spent as non-wage recurrent expenditure yet the funds are also spent on infrastructure development.\n- Donor funds can only be budgeted for under development expenditure yet not all donor funds are development in nature.", "metadata": {"headings": [{"headings_0": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": [["1", "Isingiro DLG", "40,198,339,051", "31,726,422,089"], ["2", "Zombo DLG", "21,679,835,582", "20,413,835,651"], ["3", "Pakwach DLG", "14,900,110,324", "13,758,644,044"], ["4", "Ntungamo MC", "7,905,931,021", "4,003,108,341"], ["5", "Njeru MC", "8,536,343,623", "8,470,258,437"], ["**Total**", null, "93,220,559,601", "78,372,268,562"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing un-consolidated Local Governments", "page": 56, "level": 5}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "Entity", "Approved/revised Budget", "Actual Expenditure"], "type": "table"}}, {"content": [[null, null, "**Required**", "**Available**", "**Required**", "**Available**", "**Required**", "**Available**"], ["1", "Njeru MC", "3", "1", "0", "2", "", ""], ["2", "Mubende MC", "3", "0", "40", "0", "2", "0"], ["3", "Masaka MC", "3", "1", "", "", "2", "0"], ["4", "Lugazi MC", "3", "0", "40", "0", "", ""], ["5", "Lira MC", "4", "1", "", "", "1", "1"], ["6", "Kamuli MC", "3", "3", "40", "0", "", ""], ["7", "Kabale MC", "", "", "24", "14", "1", "1"], ["8", "Jinja MC", "1", "0", "", "", "3", "3"], ["9", "Iganga MC", "5", "3", "5", "5", "", ""], ["10", "Hoima MC", "", "", "", "", "4", "2"], ["11", "Fort Portal", "", "", "12", "6", "1", "2"], ["12", "Busia MC", "3", "1", "40", "30", "2", "1"], ["13", "Masindi MC", "", "", "24", "17", "2", "1"], ["14", "Mbale MC", "3", "1", "40", "14", "2", "1"], ["15", "Nebbi MC", "2", "0", "40", "3", "1", "0"], ["16", "Moroto MC", "2", "1", "30", "0", "1", "0"], ["17", "Kumi MC", "2", "1", "15", "0", "1", "0"], ["18", "Soroti MC", "3", "1", "45", "10", "3", "1"], ["**Total**", null, "**40**", "**14**", "**251**", "**67**", "**22**", "**11**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Availability of garbage equipment", "page": 62, "level": 5}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/ N", "Urban Council", "Garbage trucks", "None", "Garbage skips", "None", "Skip (wheel) loader", "None"], "type": "table"}}, {"content": "From the table above, I noted that the 14 MCs possessed only 67 (27%) and 11 (50%) of the required number of 251 and 22 garbage skips and skip loaders respectively. \nIn addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage \nmanagement was mainly caused by insufficient funding to procure the required equipment. \nI advised Government to take deliberate steps to support MCs with additional equipment to \nenable proper garbage collection and disposal. \n2.2.10 Payroll (Pension & Salary) Management in Local Governments \nThe payroll expenditure constitutes 54% of the total budget of Local Governments. I took \na sample of 80 LG\u2019s out of 174 and carried out an analysis of the payroll and noted the following: \n2.2.10.1 Wage performance \nDuring the year under review, a total of UGX.996,174,051,683 was budgeted for payroll \nexpenses in the 80 Local Governments and UGX.983,408,325,695 (99%) of the approved \nbudgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and \naffecting the morale of the affected staff. \n52 \nManagement explained that the under-absorption of general staff salaries was attributed \nto the delays in release of funds and failure to recruit or deploy newly recruited staff due \nto the COVID-19 pandemic which halted the recruitment process. \nI advised the Accounting Officers to engage the relevant authorities to ensure that the \nfunds are re-voted and activities implemented. \n2.2.10.2 Salary Payments to staff above retirement age \nA review of the payroll and staff list of 174 Local Governments revealed that employees \nabove the retirement age in 7 Local Government were paid salaries totaling UGX.197,316,418 during the year under review as per details in the table below; \nTable 12: Showing salary payments to staff above retirement age", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Availability of garbage equipment", "page": 62, "level": 5}}, [{"headings_0": {"content": "In addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage", "page": 62, "level": 4}}], [{"headings_0": {"content": "In addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage", "page": 62, "level": 4}}], [{"headings_0": {"content": "I advised Government to take deliberate steps to support MCs with additional equipment to", "page": 62, "level": 2}}], [{"headings_0": {"content": "I advised Government to take deliberate steps to support MCs with additional equipment to", "page": 62, "level": 2}}], [{"headings_0": {"content": "2.2.10 Payroll (Pension & Salary) Management in Local Governments", "page": 62, "level": 2}}], [{"headings_0": {"content": "The payroll expenditure constitutes 54% of the total budget of Local Governments. I took", "page": 62, "level": 2}}], [{"headings_0": {"content": "The payroll expenditure constitutes 54% of the total budget of Local Governments. I took", "page": 62, "level": 2}}], [{"headings_0": {"content": "2.2.10.1 Wage performance", "page": 62, "level": 2}}], [{"headings_0": {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "page": 62, "level": 2}}], [{"headings_0": {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "page": 62, "level": 2}}], [{"headings_0": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}], [{"headings_0": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}], [{"headings_0": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}], [{"headings_0": {"content": "Management explained that the under-absorption of general staff salaries was attributed", "page": 63, "level": 2}}], [{"headings_0": {"content": "Management explained that the under-absorption of general staff salaries was attributed", "page": 63, "level": 2}}], [{"headings_0": {"content": "to the COVID-19 pandemic which halted the recruitment process.", "page": 63, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to engage the relevant authorities to ensure that the", "page": 63, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to engage the relevant authorities to ensure that the", "page": 63, "level": 2}}], [{"headings_0": {"content": "2.2.10.2 Salary Payments to staff above retirement age", "page": 63, "level": 2}}], [{"headings_0": {"content": "A review of the payroll and staff list of 174 Local Governments revealed that employees", "page": 63, "level": 2}}], [{"headings_0": {"content": "A review of the payroll and staff list of 174 Local Governments revealed that employees", "page": 63, "level": 2}}], [{"headings_0": {"content": "Table 12: Showing salary payments to staff above retirement age", "page": 63, "level": 5}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1", "Kween DLG", "13,859,089"], ["2", "Yumbe DLG", "94,236,500"], ["3", "Pakwach DLG", "59,075,304"], ["4", "Mbale MC", "6,344,140"], ["5", "Sironko DLG", "10,817,470"], ["6", "Kakumiro DLG", "10,210,798"], ["7", "Kiboga DLG", "2,773,117"], ["", "**Total**", "**197,316,418**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing salary payments to staff above retirement age", "page": 63, "level": 5}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Name of HLG", "Salary Payment to Staff above retirement age"], "type": "table"}}, {"content": "Source: Personal files and [payrolls \nWrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and \nvalidation challenges. The Accounting Officers further explained that management had \ninstituted recovery of excess salaries paid. I await the satisfactory conclusion of the \nactions of management. \n2.2.10.3 Over Payment of Salary \nA review of the payroll data and IFMS payments for 174 Local Governments, revealed \nvariances between amounts on the payroll and payments later made to personal accounts, leading to overpayments amounting to UGX.89,823,255. \nThis could have been due to failure to reconcile salary amounts to salary scales before \neffecting payment, or an intended fraud in payroll processing. Under the circumstances, the amount was irregularly expended and is therefore recoverable. \nI advised the Accounting Officers concerned to ensure that all excess funds paid are \nrecovered and in future, necessary reconciliations are made before payments are effected. \n53 \n2.2.10.4 Salary Arrears \nI noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as \nshown below; \nTable 13: Showing salary arrears", "metadata": {"headings": [{"headings_0": {"content": "Source: Personal files and [payrolls", "page": 63, "level": 9}}, [{"headings_0": {"content": "Wrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and", "page": 63, "level": 4}}], [{"headings_0": {"content": "Wrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and", "page": 63, "level": 4}}], [{"headings_0": {"content": "instituted recovery of excess salaries paid. I await the satisfactory conclusion of the", "page": 63, "level": 2}}], [{"headings_0": {"content": "instituted recovery of excess salaries paid. I await the satisfactory conclusion of the", "page": 63, "level": 2}}], [{"headings_0": {"content": "2.2.10.3 Over Payment of Salary", "page": 63, "level": 2}}], [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed", "page": 63, "level": 2}}], [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed", "page": 63, "level": 2}}], [{"headings_0": {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "page": 63, "level": 2}}], [{"headings_0": {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "page": 63, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "page": 63, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "page": 63, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "page": 63, "level": 2}}], [{"headings_0": {"content": "2.2.10.4 Salary Arrears", "page": 64, "level": 2}}], [{"headings_0": {"content": "I noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as", "page": 64, "level": 4}}], [{"headings_0": {"content": "I noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as", "page": 64, "level": 4}}], [{"headings_0": {"content": "Table 13: Showing salary arrears", "page": 64, "level": 5}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Luweero DLG", "301,626,333"], ["2", "Budibugyo", "33,883,419"], ["**Total**", "**335,509,752**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing salary arrears", "page": 64, "level": 5}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Name of HLG", "Salary Arrears (UGX)"], "type": "table"}}, {"content": "Source: financial Statements \nFailure to pay salaries promptly demotivates staff and may lead to low output affecting \nservice delivery. The Accounting Officer majorly attributed this to delays in receiving verified arreas and funding from the Ministry of Finance, Planning and Economic Development. \nI advised the Accounting Officers to follow up the matter with the Ministries of Finanrce and Public Service to expedite the payment process. \n2.2.10.5 Pension arrears \nI noted that out of 174 Local Government, 11 Local Government had not paid pension \nand gratuity to pensioners accumulating pension and gratuity arrears to the tune of \nUGX.5,840,720,665. Accumulation of pension and gratuity arrears poses challenges to the \nclaimants and beats the purpose for which gratuity and pension is paid after retirement. \nThe Accounting Officers explained that the arrears were submitted to Ministry of Finance, Planning and Economic Development for further verfication and funding. \nI advised the Accounting Officers to follow up the matter with the Ministries of Finance and Public Service to expedite the payment process. \n2.2.10.6 Under remittance of deductions \nA review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not \nremitted to Government from 7 districts and 2 MCs. Table below refers; \nTable 14: Showing unremitted PAYE deductions", "metadata": {"headings": [{"headings_0": {"content": "Source: financial Statements", "page": 64, "level": 11}}, [{"headings_0": {"content": "Failure to pay salaries promptly demotivates staff and may lead to low output affecting", "page": 64, "level": 2}}], [{"headings_0": {"content": "Failure to pay salaries promptly demotivates staff and may lead to low output affecting", "page": 64, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finanrce and Public Service to expedite the payment process.", "page": 64, "level": 4}}], [{"headings_0": {"content": "2.2.10.5 Pension arrears", "page": 64, "level": 2}}], [{"headings_0": {"content": "I noted that out of 174 Local Government, 11 Local Government had not paid pension", "page": 64, "level": 2}}], [{"headings_0": {"content": "I noted that out of 174 Local Government, 11 Local Government had not paid pension", "page": 64, "level": 2}}], [{"headings_0": {"content": "UGX.5,840,720,665. Accumulation of pension and gratuity arrears poses challenges to the", "page": 64, "level": 2}}], [{"headings_0": {"content": "UGX.5,840,720,665. Accumulation of pension and gratuity arrears poses challenges to the", "page": 64, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that the arrears were submitted to Ministry of Finance, Planning and Economic Development for further verfication and funding.", "page": 64, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finance and Public Service to expedite the payment process.", "page": 64, "level": 4}}], [{"headings_0": {"content": "2.2.10.6 Under remittance of deductions", "page": 64, "level": 2}}], [{"headings_0": {"content": "A review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not", "page": 64, "level": 2}}], [{"headings_0": {"content": "A review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not", "page": 64, "level": 2}}], [{"headings_0": {"content": "Table 14: Showing unremitted PAYE deductions", "page": 64, "level": 5}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Luweero DLG", "90,719,147"], ["2", "Butamabala DLG", "306,420,461"], ["3", "Manafwa DLG", "400,936,291"], ["4", "Mbale MC", "2,716,736,398"], ["5", "Butebo DLG", "13,824,867"], ["6", "Bukwo DLG(HI)", "166,636,580"], ["7", "Bududa DLG", "12,872,669"], ["8", "Katakwi DLG", "146,754,414"], ["9", "Soroti MC", "23,295,829"], ["", "**Total**", "**3,878,196,656**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing unremitted PAYE deductions", "page": 64, "level": 5}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Name of HLG", "Unremitted Deduction in UGX"], "type": "table"}}, {"content": "Source: OAG analysis \n54 \n2.2.10.7 Irregular Transfers \nA review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table \nbelow. \nTable 15: Showing Irregular transactions", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis", "page": 64, "level": 9}}, [{"headings_0": {"content": "Source: OAG analysis", "page": 64, "level": 9}}], [{"headings_0": {"content": "2.2.10.7 Irregular Transfers", "page": 65, "level": 2}}], [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table", "page": 65, "level": 4}}], [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table", "page": 65, "level": 4}}], [{"headings_0": {"content": "Table 15: Showing Irregular transactions", "page": 65, "level": 5}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Apac MC", "Irregular payments to two private companies that did not provide services to the Municipal council", "492,211,000"], ["2", "Apac DLG", "Fictitious payroll deductions", "113,109,995"], ["3", "Butebo DLG", "Unsupported transfer of wage funds to Butebo DLG General fund (Disguised as LST)", "180,872,558"], [null, null, "Irregular transfer of wage funds to Kabwangasi S.S.S", "64,746,000"], [null, null, "Irregular transfer of wage funds to Pallisa Teacher\u2019s SACCO", "281,055,672"], ["4", "Manafwa DLG", "Irregular transfer of funds to private companies", "834,910,012"], [null, null, "Diversion of wage funds to other institutions", "101,950,471"], [null, null, "Irregular transfer of wage funds to the general collection account disguised as LST", "376,185,808"], ["5", "Namisindwa DLG", "Irregular transfer of wage funds amounting to UGX. to Zedkol Financial Services Ltd", "210,450,890"], [null, null, "Uganda Limited as deductions from the payroll,", "202,483,413"], [null, "", "**Total**", "**2,857,975,819**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing Irregular transactions", "page": 65, "level": 5}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Entity", "Details", "Amount"], "type": "table"}}, {"content": "Source: Payrolls, IFMS payment files \nSome of the The Accounting Officers promised to work with other Government agencies \nto ensure that the funds are recovered while others did not offer response on the matters. \nThe matter requires urgent attention. \n2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils \nI reviewed 41 Municipal Councils (MCs) to ascertain the existence of physical \ndevelopment plans and the extent of adherence by the MCs in ensuring that orderly, coordinated and efficient physical developments are achieved. My review revealed the \nfollowing; \n2.2.11.1 Lack of Approved PDP and detailed plans \nI noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical \ndevelopment in their respective municipalities within their planning areas while 29 (71%) \nMCs lacked approved UPDPs implying that such councils face risks of unregulated physical \ndevelopments which is undesirable and may become expensive to the municipalities in \nfuture when physical Development Plans are put in place for implementation. \n55 \nThe Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National \nPhysical Planning Board for approval. \nI advised the Accounting Officers to expedite the process and ensure UPDPs and detailed \nplans are put in place for implementation. \n2.2.11.2 Lack of Urban Planning Committees \nI noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which \ninclude; \n", "metadata": {"headings": [{"headings_0": {"content": "Source: Payrolls, IFMS payment files", "page": 65, "level": 9}}, [{"headings_0": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}], [{"headings_0": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}], [{"headings_0": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}], [{"headings_0": {"content": "2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils", "page": 65, "level": 2}}], [{"headings_0": {"content": "2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils", "page": 65, "level": 2}}], [{"headings_0": {"content": "development plans and the extent of adherence by the MCs in ensuring that orderly, coordinated and efficient physical developments are achieved. My review revealed the", "page": 65, "level": 4}}], [{"headings_0": {"content": "development plans and the extent of adherence by the MCs in ensuring that orderly, coordinated and efficient physical developments are achieved. My review revealed the", "page": 65, "level": 4}}], [{"headings_0": {"content": "2.2.11.1 Lack of Approved PDP and detailed plans", "page": 65, "level": 2}}], [{"headings_0": {"content": "I noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical", "page": 65, "level": 2}}], [{"headings_0": {"content": "I noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical", "page": 65, "level": 2}}], [{"headings_0": {"content": "MCs lacked approved UPDPs implying that such councils face risks of unregulated physical", "page": 65, "level": 2}}], [{"headings_0": {"content": "MCs lacked approved UPDPs implying that such councils face risks of unregulated physical", "page": 65, "level": 2}}], [{"headings_0": {"content": "future when physical Development Plans are put in place for implementation.", "page": 65, "level": 2}}], [{"headings_0": {"content": "future when physical Development Plans are put in place for implementation.", "page": 65, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National", "page": 66, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National", "page": 66, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officers to expedite the process and ensure UPDPs and detailed", "page": 66, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to expedite the process and ensure UPDPs and detailed", "page": 66, "level": 2}}], [{"headings_0": {"content": "2.2.11.2 Lack of Urban Planning Committees", "page": 66, "level": 2}}], [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}], [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}], [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- To cause preparation and details of physical development plans\n- To approve development applications\n- To supervise development activities\n- To recommend to the National Physical Planning Board (NPPB) changes in land use for approval.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "2020. Based on my audit, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "2.2.12.1 Lack of adequate medical equipment at the Health Facility \nSection 7.26 to 7.28 of Health Sector Service standards & Service delivery standards, \n2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers. \nHowever, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked \nadequate medical equipment of various categories as indicated in the table below. \n57 \nTable 16: Showing lack of adeqauate medical equipment in Health Facilities", "metadata": {"headings": [{"headings_0": {"content": "2.2.12.1 Lack of adequate medical equipment at the Health Facility", "page": 67, "level": 2}}, [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 67, "level": 2}}], [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 67, "level": 2}}], [{"headings_0": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}], [{"headings_0": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}], [{"headings_0": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}], [{"headings_0": {"content": "Table 16: Showing lack of adeqauate medical equipment in Health Facilities", "page": 68, "level": 5}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Regional referral Hospital (RHH)", "5", "78", "390", "74", "316"], ["2", "District Hospital (DH)", "23", "67", "1,541", "326", "1,215"], ["3", "Health Centre IV (HC IV)", "39", "42", "1,638", "509", "1,129"], ["", "**Total**", "**67**", "**187**", "**3569**", "**909**", "**2660**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing lack of adeqauate medical equipment in Health Facilities", "page": 68, "level": 5}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN.", "Type of facility", "No. of facilities sampled (A)", "Required No. of equipment (B)", "Total required No. of equipment. (AXB)=C", "Available No. of equipment (D)", "Variance(C- D)=E"], "type": "table"}}, {"content": "Source: OAG analysis \nI noted that overall, only 909 out of the 3,569 required number of medical equipment \nwas available leading to an overall shortage of 2,660 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis", "page": 68, "level": 9}}, [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}], [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- A review of five (5) out of fourteen (14) Regional Referral Hospital revealed that 74 out of the 390 required number of medical was available leading to a shortfall of 316 equipment.\n- A similar review of Twenty \u2013 three (23) out of Thirty - nine (39) district hospital revealed that 326 out of 1,541 required medical equipments were available leading to a shortage of 1,215.\n- Additionally, I reviewed Thirty \u2013 nine (39) out of Ninety \u2013 five (95) Health Centre IVs and noted that 509 out of the 1,628 required number of medical equipment were available leading to a shortage of 1,129.", "metadata": {"headings": [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The Covid-19 pandemic which lead to a lockdown of the economy.", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Delayed procurement processes\n- Lack of capacity of the contractor to handle multiple projects in several districts.\n- Floods caused by heavy rains\n- Failure by Ministry of Finance, Planning and Economic Development to release the un spent funds.", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nI advised the Accounting Officers to engage MOFPED and have the unimplemented activities rolled over and works expedited in the subsequent periods. The Accounting Officers were also advised to enhance project monitoring and supervision. \n2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019 \nDuring the previous year\u2019s audit process, I noted that many District/ Municipalities had \ncommenced construction works on 117 seed secondary schools under the Education and \n124 Health Centers under Health Sector out of which 27 and 28 projects were sampled \nfrom each sector respectively. The objectives of my audit were; \n", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}], [{"headings_0": {"content": "2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019", "page": 70, "level": 2}}], [{"headings_0": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}], [{"headings_0": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}], [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}], [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}], [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Establish the level of implementation of the works against the approved contracts, work plans and outputs;\n- Ascertain the usage, functionality and quality of the infrastructure works in the schools and health centres.", "metadata": {"headings": [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "Based on my audit, I made the following observations; \n(a) Status of physical progress of the works on Construction of seed secondary schools and Upgrade of Health Centre II to III \nAudit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects \nrevealed the status of the projects. \nTable 17: Showing progress of completion of works", "metadata": {"headings": [{"headings_0": {"content": "Based on my audit, I made the following observations;", "page": 70, "level": 2}}, [{"headings_0": {"content": "(a) Status of physical progress of the works on Construction of seed secondary schools and Upgrade of Health Centre II to III", "page": 70, "level": 2}}], [{"headings_0": {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "page": 70, "level": 4}}], [{"headings_0": {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "page": 70, "level": 4}}], [{"headings_0": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Complete", "1", "1", "2", "Nyakatonzi seed School in Kasese District and Upgrade Busota H/C II to III in Kamuli District."], ["Works  in progress and on schedule", "20", "13", "34", "In progress with completion dates ranging from 2 to 23 months", null], ["3", "Delayed projects", "5", "14", "17", "Had completion dates exceeded by 4 to 5 months"], ["", "**Total**", "**27**", "**28**", "**55**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN.", "Status", "Schools", "Health Centres", "Total", "Remarks"], "type": "table"}}, {"content": [["1", "Post Bank Uganda Limited", ""], ["2", "Uganda Crane Industries Limited", ""], ["3", "Uganda Air Cargo Corporation", ""], ["6", "Bank of Uganda Capitalization", ""], ["5", "Amber House", "Evidence of Government controlling interest not obtained"], ["6", "Uganda Railways Corporation", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Enterprise", "Remarks"], "type": "table"}}, {"content": "62", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["7", "Uganda Energy Credit Capitalization Co. Limited", ""], ["8", "Uganda Refinery Holding Company", ""], ["9", "Munyonyo Common Wealth Resort", "Evidence of Government controlling interest not obtained"], ["10", "Phoenix Logistics", "Evidence of Government controlling interest not obtained"], ["11", "Uganda Telecom Limited", "Evidence of Government controlling interest not obtained"], ["12", "LAP Textile Limited", "Evidence of Government controlling interest not obtained"], ["13", "J & M Airport Road Hotel", "Evidence of Government controlling interest not obtained"], ["14", "Uganda Wildlife Authority", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Enterprise", "Remarks"], "type": "table"}}, {"content": "b) Missing Entities in the Consolidation which were however not Disclosed \nI further noted that 11 entities which qualify for consolidation as statutory corporations \nand state enterprises were neither reported nor disclosed in the consolidated summary \nstatement of performance contrary to the provisions in the PFMA as indicated in the \ntable below; \nTable 19: Showing entities not reported or disclosed in the consolidated summary statement", "metadata": {"headings": [{"headings_0": {"content": "b) Missing Entities in the Consolidation which were however not Disclosed", "page": 73, "level": 2}}, [{"headings_0": {"content": "I further noted that 11 entities which qualify for consolidation as statutory corporations", "page": 73, "level": 2}}], [{"headings_0": {"content": "I further noted that 11 entities which qualify for consolidation as statutory corporations", "page": 73, "level": 2}}], [{"headings_0": {"content": "statement of performance contrary to the provisions in the PFMA as indicated in the", "page": 73, "level": 2}}], [{"headings_0": {"content": "statement of performance contrary to the provisions in the PFMA as indicated in the", "page": 73, "level": 2}}], [{"headings_0": {"content": "Table 19: Showing entities not reported or disclosed in the consolidated summary statement", "page": 73, "level": 5}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Nakivubo War Memorial Stadium", "Reported last year"], ["2", "Uganda Wildlife Conservation education Centre", "Reported last year"], ["3", "Uganda National Oil Company Limited", "Also not disclosed in prior year"], ["4", "The Microfinance Support Centre Ltd (Dec 2019)", "Disclosed in prior year"], ["5", "Uganda Broadcasting Corporation", "Reported last year"], ["6", "Soroti Fruits Limited", "Also not disclosed in prior year"], ["7", "Uganda National Cultural Centre", "Reported last year"], ["8", "Electricity Regulatory Authority", "Reported last year"], ["9", "Atomic Energy Council", "Reported last year"], ["9", "Management Training and Advisory Centre (MTAC)", "Reported last year"], ["11", "Hotel and Tourism Training Institute", "Disclosed in prior year"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing entities not reported or disclosed in the consolidated summary statement", "page": 73, "level": 5}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Enterprise", "Remarks"], "type": "table"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1", "National Water and Sewerage Corporation (NWSC)", "27,443,368,000", "85,700,275,000"], ["2", "Pride Micro Finance (Dec 2019)", "12,788,216,000", "15,111,855,000"], ["3", "Uganda Development Bank Limited", "10,140,259,000", "9,486,394,000"], ["4", "Post Bank Uganda Limited (Dec 2019)", "8,384,996,117", "3,498,702,610"], ["5", "Uganda Printing and Publishing Corporation", "4,220,043,755", "1,031,271,337"], ["6", "New Vision Printing and Publishing Company Limited", "2,661,368,000", "2,128,773,000"], ["7", "Nile Hotel International Limited", "1,241,750,274", "1,225,769,111"], ["8", "Uganda Post Limited", "197,193,000", "188,856,000"], ["9", "Mandela National Stadium", "(295,328,725)", "(137,505,004)"], ["10", "Kilembe Mines Limited", "(2,807,114,772)", "(2,321,001,684)"], ["11", "Soroti Fruits Limited", "(6,682,649,000)", "(2,321,001,684)"], ["12", "Uganda Railways Corporation", "(61,385,059,000)", "(40,622,248,000)"], ["13", "Uganda National Airlines Company Limited", "(102,442,029,000)", "(15,339,425,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing profitability of enterprises", "page": 75, "level": 5}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Entity", "Profit After Tax / Surplus for the year", "None"], "type": "table"}}, {"content": "Seven (7) entities had their performance reduce compared to the previous year due to \nthe impact of Covid-19 in the last half of the financial year. The worst performing State Enterprises were Uganda National Airlines Company Limited, Uganda Railways \nCorporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn \nand UGX.6.68bn respectively. \nI further noted that Enterprises including Mandela National Stadium, Kilembe Mines, \nSoroti Fruits Limited, Uganda Railways Corporation and Uganda National Airlines Company Limited had negative retained earnings/accumulated deficits as at the end of \nthe financial year. This may affect the entities\u2019 ability to meet future obligations or \ninvestments. \nI advised the entities to develop clear strategies to improve operations and adopt \nefficient financial management practices to lower deductions on income. Government should also consider recapitalizing the most affected entities to revamp their viability. \nb) Return on Assets \nThe Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally \nconsidered inadequate. \nApart from New Vision Printing and Publishing Company Limited and Pride Micro \nFinance the rest registered a poor performance on ROA. \n65 \nTable 21: Showing returns on assets", "metadata": {"headings": [{"headings_0": {"content": "Seven (7) entities had their performance reduce compared to the previous year due to", "page": 75, "level": 2}}, [{"headings_0": {"content": "Seven (7) entities had their performance reduce compared to the previous year due to", "page": 75, "level": 2}}], [{"headings_0": {"content": "Corporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn", "page": 75, "level": 2}}], [{"headings_0": {"content": "Corporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn", "page": 75, "level": 2}}], [{"headings_0": {"content": "I further noted that Enterprises including Mandela National Stadium, Kilembe Mines,", "page": 75, "level": 2}}], [{"headings_0": {"content": "I further noted that Enterprises including Mandela National Stadium, Kilembe Mines,", "page": 75, "level": 2}}], [{"headings_0": {"content": "the financial year. This may affect the entities\u2019 ability to meet future obligations or", "page": 75, "level": 2}}], [{"headings_0": {"content": "the financial year. This may affect the entities\u2019 ability to meet future obligations or", "page": 75, "level": 2}}], [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 75, "level": 2}}], [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 75, "level": 2}}], [{"headings_0": {"content": "b) Return on Assets", "page": 75, "level": 2}}], [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}], [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}], [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}], [{"headings_0": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}], [{"headings_0": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}], [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1.", "Pride Micro Finance (Dec 2019)", "5.94", "5.67"], ["2.", "New Vision Printing and Publishing Company Limited", "5.28", "4.42"], ["3.", "Uganda Development Bank Limited", "3.59", "2.84"], ["4.", "Post Bank Uganda Limited (Dec 2019)", "2.84", "0.92"], ["5.", "Uganda Printing and Publishing Corporation", "2.16", "5.87"], ["6.", "National Water and Sewerage Corporation", "1.45", "3.53"], ["7.", "Nile Hotel International Limited", "0.67", "0.58"], ["8.", "Uganda Post Limited", "0.29", "0.2"], ["9.", "Mandela National Stadium", "-0.16", "0.08"], ["Uganda Railways Corporation", "-1.66", "(1.09)", null], ["11.", "Kilembe Mines Limited", "-6.72", "(5.81)"], ["12.", "Soroti Fruits Limited", "-14.97", "(4.96)"], ["Uganda National Airlines Company Limited", "-16.59", "(5.57)", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Return On Asset %", "None"], "type": "table"}}, {"content": "10. \n13. \nc) Dividends \nI observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend \npay-out of UGX.1,377,000,000 and UGX.124,175,027, respectively. In the year under \nreview, New Vision Printing and Publishing Company Limited paid out dividends \ndeclared for the previous year totalling UGX.879,827,000. \nThe Enterprises attributed the non-payment of dividends to the loss making positions and retention of funds to fund planned investments/projects. \nI advised Government to ensure that profit making enterprises pay dividends to \nGovernment. In the event of retention, it should properly authorised through \nParliament. \nd) Liquidity Assessment \nI analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although \nacceptable current ratios vary between industrial sectors. \nI noted that 6 entities were above the ideal threshold, implying that they are able to \nmeet their liabilities as they fall due. Although five (5) of these enterprises had very \nhigh ratios exceeding 2, with Soroti Fruits Limited posting a very high ratio of 122, this may imply that there are not adequately managing their current assets to generate profits. Four (4) entities had ratios below 1.5 and may have a challenge of paying their obligations as they fall due. \n66 \nTable 22: Showing enterprise liquidity", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}, [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}], [{"headings_0": {"content": "c) Dividends", "page": 76, "level": 2}}], [{"headings_0": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}], [{"headings_0": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}], [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}], [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}], [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}], [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}], [{"headings_0": {"content": "Government. In the event of retention, it should properly authorised through", "page": 76, "level": 2}}], [{"headings_0": {"content": "Government. In the event of retention, it should properly authorised through", "page": 76, "level": 2}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 76, "level": 2}}], [{"headings_0": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}], [{"headings_0": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}], [{"headings_0": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}], [{"headings_0": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}], [{"headings_0": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}], [{"headings_0": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}], [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1.", "Soroti Fruits Limited", "122.38", "12.26"], ["2.", "Nile Hotel International Limited", "9.79", "10.66"], ["3.", "Uganda National Airlines Company Limited", "6.10", "29.23"], ["4.", "Uganda Railways Corporation", "3.09", "4.29"], ["5.", "New Vision Printing and Publishing Company Limited", "2.68", "4.21"], ["6.", "Uganda Printing and Publishing Corporation", "1.77", "0.82"], ["7.", "Kilembe Mines Limited", "1.30", "1.66"], ["8.", "Uganda Post Limited", "1.19", "1.13"], ["9.", "National Water and Sewerage Corporation", "1.18", "1.80"], ["Mandela National Stadium", "0.49", "0.54", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Entity", "Current Ratio", "None"], "type": "table"}}, {"content": "10. \nI advised Government to follow up and ensure management of these entities \nstrengthen their Treasury/working capital management strategies to ensure speedy \ncollection of debts and reduction of liabilities. \ne) Long-term Debt \nPublic Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State \nenterprises had debt ratios of more than 50% implying that their total assets were \ninsufficient to cover their total debt. These included; Insurance Training college, \nUEGCL, UEDCL, Bank of Uganda, Post Bank Uganda, UETCL, Uganda National Oil Company, NWSC, Pride Micro Finance and Uganda Civil Aviation Authority. \nSeventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had \nvery low gearing levels below 10% indicating availability of untapped source of financing for growth. \nTable 23: Showing Enterprise gearing", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}, [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}], [{"headings_0": {"content": "strengthen their Treasury/working capital management strategies to ensure speedy", "page": 77, "level": 2}}], [{"headings_0": {"content": "strengthen their Treasury/working capital management strategies to ensure speedy", "page": 77, "level": 2}}], [{"headings_0": {"content": "e) Long-term Debt", "page": 77, "level": 2}}], [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State", "page": 77, "level": 4}}], [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State", "page": 77, "level": 4}}], [{"headings_0": {"content": "insufficient to cover their total debt. These included; Insurance Training college,", "page": 77, "level": 2}}], [{"headings_0": {"content": "insufficient to cover their total debt. These included; Insurance Training college,", "page": 77, "level": 2}}], [{"headings_0": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}], [{"headings_0": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}], [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1.", "Insurance Training college", "97.67", "96.16"], ["2.", "Uganda Electricity Generation Company", "89.57", "89.02"], ["3.", "Uganda Electricity Distribution Company Limited", "89.33", "91.01"], ["4.", "Bank of Uganda", "83.06", "80.97"], ["5.", "Post Bank Uganda Limited (Dec 2019)", "82.31", "81.33"], ["6.", "Uganda Electricity Transmission Company Limited", "67.52", "64.95"], ["7.", "Uganda National Oil Company Limited", "64.76", "67.08"], ["8.", "National Water and Sewerage Corporation", "62.83", "58.30"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Debt Ratio (%)", "None"], "type": "table"}}, {"content": "67", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["9.", "Pride Micro Finance (Dec 2019)", "60.05", "58.55"], ["10.", "Civil Aviation Authority", "51.17", "48.88"], ["11.", "Uganda Wildlife authority", "47.66", "43.44"], ["12.", "Uganda Development Bank Limited", "28.56", "31.48"], ["13.", "New Vision Printing and Publishing Company Limited", "28.20", "19.89"], ["14.", "National Drug Authority", "24.88", "26.64"], ["15.", "Uganda Post Limited", "20.62", "21.12"], ["16.", "Uganda Development Corporation (Group)", "18.55", "21.55"], ["17.", "Uganda Energy Credit Capitalization Co. Ltd", "17.64", "26.46"], ["18.", "Uganda Printing and Publishing Corporation", "17.02", "44.22"], ["19.", "Kilembe Mines Limited", "16.17", "14.89"], ["20.", "The Microfinance Support Centre Ltd (Dec 2019)", "12.99", "11.70"], ["21.", "Uganda Wildlife Conservation education Centre", "3.65", "2.81"], ["22.", "Mandela National Stadium", "2.94", "2.53"], ["23.", "Uganda National Airlines Company Limited", "2.37", "0.48"], ["24.", "Uganda Railways Corporation", "2.25", "1.95"], ["25.", "Nile Hotel International Limited", "0.33", "0.25"], ["26.", "Soroti Fruits Limited", "0.07", "0.48"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Debt Ratio (%)", "None"], "type": "table"}}, {"content": "In comparison to the previous year, New Vision Printing and Publishing Company Limited increased its gearing from 19.89% to 28.20%, NWSC also increased from \n58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the \nentities had no notable change in the gearing levels. \nI advised the enterprises to adopt strategies to increase net operating income, better \ncontrol of operating expenses and consider easing of the debt burden. \nf) Interest cover \nI analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two \n(2) times and above is usually considered to be safe, depending on the nature of \nindustry. The implication is that a company is most likely to meet its interest \npayments. \nI noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were \nUganda National Airlines Company Limited, Uganda Post Limited and Insurance Training College, which may have challenges meeting their interest obligations. \n68 \nTable 24: Showing enterprises' ability to service loan obligations", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}, [{"headings_0": {"content": "58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the", "page": 78, "level": 4}}], [{"headings_0": {"content": "58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the", "page": 78, "level": 4}}], [{"headings_0": {"content": "I advised the enterprises to adopt strategies to increase net operating income, better", "page": 78, "level": 2}}], [{"headings_0": {"content": "I advised the enterprises to adopt strategies to increase net operating income, better", "page": 78, "level": 2}}], [{"headings_0": {"content": "f) Interest cover", "page": 78, "level": 2}}], [{"headings_0": {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two", "page": 78, "level": 4}}], [{"headings_0": {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two", "page": 78, "level": 4}}], [{"headings_0": {"content": "industry. The implication is that a company is most likely to meet its interest", "page": 78, "level": 2}}], [{"headings_0": {"content": "industry. The implication is that a company is most likely to meet its interest", "page": 78, "level": 2}}], [{"headings_0": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}], [{"headings_0": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}], [{"headings_0": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}], [{"headings_0": {"content": "Table 24: Showing enterprises' ability to service loan obligations", "page": 79, "level": 5}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**1.**", "Uganda  Railways Corporation", "-61,348,777,000", "36,283,000", "-1690.8"], ["**2.**", "National Water and Sewerage Corporation", "47,667,307,000", "1,685,698,000", "28.3"], ["**3.**", "New Vision Printing and Publishing  Company Limited", "5,075,064,000", "180,280,000", "28.2"], ["**4.**", "Civil Aviation Authority", "6,300,470,000", "234,004,000", "26.9"], ["**5.**", "Uganda Printing and Publishing Corporation", "433,743,141", "41,958,229", "10.3"], ["**6.**", "Uganda  Electricity Generation Company", "49,457,618,000", "30,989,032,000", "1.6"], ["**7.**", "Insurance  Training college", "1,560,075", "1,111,595,193", "0.001"], ["**8.**", "Uganda Post Limited", "283,831,000", "117,774,000", "2.4"], ["**9.**", "Uganda National Airlines Company Limited", "-102,274,002,000", "168,027,000", "-608.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Showing enterprises' ability to service loan obligations", "page": 79, "level": 5}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Profit Before Interest", "Interest (Financing cost)", "Interest Cover (No. of times)"], "type": "table"}}, {"content": "- The International Monetary Fund (IMF) has recommended 50% debt to GDP ratio as the", "metadata": {"headings": [{"headings_0": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \npoint of safety for developing countries and currently, Uganda has reached 41% despite \nrebasing its GDP last year.", "metadata": {"headings": [{"headings_0": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}, [{"headings_0": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}], [{"headings_0": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Additionally, the percentage of interest to domestic revenue has reached 13.69%, which is above the recommended cap of 12.5%.\n- Uganda\u2019s credit rating outlook was revised from stable to negative. (Fitch credit rating).", "metadata": {"headings": [{"headings_0": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": [["Project beneficiaries (farmers)", "370,000 farmers", "Only 89,894 farmers have been provided with the subsidies."], ["Area Based Commodity Cooperative Enterprises (ACCEs) and Apex Producer Organizations with operating capacities constructed", "30% of 300 ACCEs and 3000 RPOs constructed", "0 ACCEs and 0 RPOs constructed"], ["Number of road bottlenecks fixed", "50 road bottlenecks fixed", "At the time of audit, road chokes/bottlenecks had been identified in the 5 pilot districts. Only designs and Bills of Quantities were drawn up."], ["Number of regulations on the crop sub sector developed and disseminated", "Pesticide  registration, fertilizer registration and application,  equipment regulations and seed regulations to be developed", "The seed and plant regulations have not been developed."]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Showing achievements of project targets", "page": 83, "level": 5}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Intended benefits", "Targets Year 4", "Status of Implementation as at 30th June 2020"], "type": "table"}}, {"content": "Slow performance of this component was due to unreliable system functionality leading to \nundertaking manual redemptions, low progression of farmers from cycle 1 across to cycle 3, inadequate distribution networks which affect timely access to inputs by farmers, over \nstretched District local Government staff to undertake farmer\u2019s mobilization, inability by \nfarmers to match the subsidy, inadequate project monitoring and evaluation and delayed approval of budgets and work plans. \nI advised Government to review the strategy of implementation of this project with a view of expediting the activities and ensuring proper monitoring of implementation. \n73 \n3.2.2 Preparedness for management of locust invasion in Uganda \nOn 9 th February 2020 a desert locust invasion was reported in Uganda. In order to respond \nto this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for \nsurveillance, sensitization and awareness creation, capacity building of key stakeholders, enhancing national coordination for preparedness, ground and aerial spraying and payment of arrears to the Desert Locust Control Organisation for East Africa (DLCOEA). \nA review of utilisation of the funds revealed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}, [{"headings_0": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}], [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}], [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}], [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}], [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}], [{"headings_0": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}], [{"headings_0": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}], [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}], [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}], [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}], [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Included in UGX.24bn is UGX.11.1bn (USD.3 Million) paid to Desert Locust Control Organisation for East Africa (DLCOEA) as part payment for arrears for the period 1 st July 1982 to 1 st July 2019. This demonstrated lack of preparedness in planning for emergencies of such nature on the part of the Ministry.\n- I further observed that during the intervention, MAAIF had developed a national strategy, action plan and budget for the control of the desert locusts based on the", "metadata": {"headings": [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "available information from other earlier affected countries. Along the way, Cabinet \ndirected a change in strategy to conduct ground spraying which eventually affected \nMinistry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn. \n", "metadata": {"headings": [{"headings_0": {"content": "available information from other earlier affected countries. Along the way, Cabinet", "page": 84, "level": 2}}, [{"headings_0": {"content": "available information from other earlier affected countries. Along the way, Cabinet", "page": 84, "level": 2}}], [{"headings_0": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}], [{"headings_0": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Further, the activities highlighted above were to be implemented in the months of", "metadata": {"headings": [{"headings_0": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was \ndelivered in the month of June (16%) and August (70%). \nIn view of the above, the Ministry is inadequately prepared to for these emergencies. In the \nprevious years, I observed that the Ministry has faced challenges in handling water hyacinth, \nfloating islands on major water bodies, army warms that caused loss of over 450,000 tonnes of maize, foot and mouth outbreaks among others. \nI advised Government to initiate comprehensive and efficient disaster preparedness plans in the core Agriculture sectors of fisheries, crop resources, animal industry and extension services so as to timely combat these recurrent emergency outbreaks. \n3.3 \nJustice Law and Order Sector \n3.3.1 Unpaid court awards and compensations \nThe outstanding amount in Court awards and compensations has been accumulating over the last nine (9) years except for a slight decrease in the year under review of 12.6%. The trend is shown in table 9 below: \nTable 26: Showing the trend analysis of court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}, [{"headings_0": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}], [{"headings_0": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}], [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}], [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}], [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}], [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}], [{"headings_0": {"content": "Justice Law and Order Sector", "page": 84, "level": 2}}], [{"headings_0": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}], [{"headings_0": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}], [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "30 th June 2012", "54,009,997,832", ""], ["2", "30 th June 2013", "164,163,101,576", "100%"], ["3", "30 th June 2014", "253,000,000,000", "57%"], ["4", "30 th June 2015", "442,161,234,933", "75%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Financial Year", "Outstanding Amount UGX.", "%Percentage increase from the previous year"], "type": "table"}}, {"content": "74", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["5", "30 th June 2016", "680,830,522,791", "54%"], ["6", "30 th June 2017", "676,818,974,843", "-0.6%"], ["7", "30 th June 2018", "655,134,362,209", "-3%"], ["8", "30 th June 2019", "550,280,125,664", "-16%"], ["9", "30 th June 2020", "**392,428,099,424**", "-28.6%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Financial Year", "Outstanding Amount UGX.", "%Percentage increase from the previous year"], "type": "table"}}, {"content": "- Relocation of facilities was underestimated for Kyenjojo-Kabwoya road project by over 127%.", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The concept design for Masindi-Park junction-Tangi road project through Murchison falls National Park resulted in reduction of road width in the park section which may result in a potential nugatory expenditure of USD.4.88m.", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Underestimation of quantities by UGX.16bn (11.95% of the original contract) for Kigumba Bulima-Kabwoya road project. In addition, there was an omission of about", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n0.8Km of swamp sections of 4m average depth for the same road project resulting in \nfour times the requirement for swamp treatment. \n83", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}], [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}], [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Underestimation of quantities for Masaka-Bukakata road project due to inadequacies in geotechnical investigations.", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Absence of detailed design at contract commencement for Hima-Katunguru rehabilitation road project.", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nThe Accounting Officer explained that consultations are being made with utility companies to estimate relocations prior to issuance of bid documents. Consultations are also made with relevant MDAs where assessment of impact on biodiversity of the roads is required prior to issuance of the NEMA ESIA certificate. In addition the development of bills of quantities at design stage is being supervised by the Manager Quantity surveying before procurement of \nworks contracts to minimize estimation errors. \nI advised the Accounting Officer to consult the key stakeholders during concept design. \n3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern Bypass \nTwo major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass \nPhase II (KNBP) have dragged on since 4 th May 2019 and 14 th July 2014 respectively. By end of September 2020 the progress of physical works on KFOP was estimated to be at 4.94% and the total contract time that had elapsed was 53.2%. For KNBP the progress of physical works was estimated to be 77.4% and the construction had been planned to take 36 month (3 years) has so far taken 78 months (6 and half years), which was a time lapse of 217% and still on-going. \nSlow progress of the works were attributed to; delayed access to site at various locations, \ndelayed relocation of utilities obstructing the planned works, the addition and increased scope of works and quantities and limited equipment deployment in the early period of the projects. Delayed completion of works inconveniences surrounding business community and denies the intended beneficiaries timely use of the infrastructure and may result in escalation of project costs in terms of contractors\u2019 claims. \nI advised the Accounting Officer to:", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that consultations are being made with utility companies to estimate relocations prior to issuance of bid documents. Consultations are also made with relevant MDAs where assessment of impact on biodiversity of the roads is required prior to issuance of the NEMA ESIA certificate. In addition the development of bills of quantities at design stage is being supervised by the Manager Quantity surveying before procurement of", "page": 94, "level": 4}}], [{"headings_0": {"content": "The Accounting Officer explained that consultations are being made with utility companies to estimate relocations prior to issuance of bid documents. Consultations are also made with relevant MDAs where assessment of impact on biodiversity of the roads is required prior to issuance of the NEMA ESIA certificate. In addition the development of bills of quantities at design stage is being supervised by the Manager Quantity surveying before procurement of", "page": 94, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to consult the key stakeholders during concept design.", "page": 94, "level": 2}}], [{"headings_0": {"content": "3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern Bypass", "page": 94, "level": 2}}], [{"headings_0": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}], [{"headings_0": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}], [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}], [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}], [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Ensure that the contractors are offered full access to the sites through timely", "metadata": {"headings": [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \ncompensation of the Project affected persons to avoid claims and notices to claim.", "metadata": {"headings": [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}, [{"headings_0": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Ensure that the contractors fully mobilize the required equipment at the start of the", "metadata": {"headings": [{"headings_0": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nProjects to enable timely execution of Project works. \n", "metadata": {"headings": [{"headings_0": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}, [{"headings_0": {"content": "Projects to enable timely execution of Project works.", "page": 94, "level": 2}}], [{"headings_0": {"content": "Projects to enable timely execution of Project works.", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Ensure more detailed feasibility studies and design review before commencement of the Projects to enable a more comprehensive estimation of the scope of works.", "metadata": {"headings": [{"headings_0": {"content": "Projects to enable timely execution of Project works.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "3.8.4 Delays in completion of design reviews \nDesign review is a key component of construction supervision for which any delay affects \nimplementation of the projects leading to cost escalations. For 7 out of 13 road and bridge projects assessed, the following were observed in respect of delays: \n", "metadata": {"headings": [{"headings_0": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}, [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- For the Kyenjojo-Kabwoya project, the first design review of the road design report was delayed by 1 month while the final review was delayed by 9 months.", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "84", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- For the Akisim-Moroto road section, the first review of the road design report was delayed by 3 months while the final review delayed by 9 months.\n- For Bulima-Kabwoya project, while the review was scheduled for 6 months, it was delayed by over 24 months.\n- For Masaka-Bukakata road project, the design review delayed by over 60 months (5", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nyears) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, [{"headings_0": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- For Fort Portal Hima road project, outstanding revised road designs were issued more than one year from date of submission of first drawings.\n- For Hima-Katunguru project, there was delay in issuance of final design drawings by over 12 months.\n- For the design and build of lot 3 bridges projects reviewed; the draft and final design that was to be submitted in 12 and 20 weeks respectively, was submitted in 16 and 32 weeks respectively.", "metadata": {"headings": [{"headings_0": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nI advised the Accounting Officer to consider charging damages on consultants that fail to \ndeliver design reviews on time. \n3.8.5 Delays in progress of works \nThree UNRA road projects assessed had significant delays in progress of works as shown \nbelow:", "metadata": {"headings": [{"headings_0": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to consider charging damages on consultants that fail to", "page": 95, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to consider charging damages on consultants that fail to", "page": 95, "level": 2}}], [{"headings_0": {"content": "3.8.5 Delays in progress of works", "page": 95, "level": 2}}], [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}], [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- For Bulima-Kabwoya road project that was initially scheduled for 30 months, after 52 months the project has achieved 97% completion.\n- Masaka-Bukakata road project had a 13.9% physical progress lag.\n- A delay of over 44 days on Hima Katunguru road project (UGX.660m delay damages) was noted.", "metadata": {"headings": [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": [["1", "Number of Beneficiary Groups", "3,289", "4,599", "4,218", "12", "12,118"], ["2", "Number of beneficiary Individuals", "38,552", "52,836", "46,569", "137", "138,094"], ["3", "Number of benefiting districts", "125", "152", "158", "2", "-"], ["4", "Amount Due for recovery (cumulative)", "", null, null, null, "56.26bn"], ["5", "Amount  recovered (cumulative)", "", null, null, null, "37.04bn"], ["6", "Amount remitted to Bank of Uganda", "8.15bn", "15.60bn", "4.06bn", "7.11bn", "34.92bn"], ["7", "Amount revolved", "0", "7.96bn", "1.37bn", "0.126bn", "9.45bn"], ["8", "Amount disbursed but not from recovery", "26.14bn", "30.5bn", "36.7bn", "-", "93.3bn"], ["", "**Total** amount** **disbursed (6+7)**", "**26.14bn**", "**38.5bn**", "**38.0bn**", "**0.126bn**", "**102.74bn**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Category /year", "Total as of 2016/17 (a)", "During 2017/18 (b)", "During 2018/19 (c )", "During 2019/2 0 (d", "Cumulative Totals as of 2019/20"], "type": "table"}}, {"content": "The Accounting Officer explained that recovery amounts declined due to the inadequate provision of operational funds to local Governments which was occasioned by inadequate \nreleases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national \nrecovery account. Furthermore, the ministry has developed the YLP Management Information System that is to be rolled out in the entire country to improve on information sharing. \n87 \nI advised the Accounting Officer to continue engaging stakeholders to roll out the system \nthat would enhance processing of applications and disbursement of fund to the youth groups, and consider instituting memoranda of understanding with the commercial banks to ease transfer of revolving funds. \n3.11.2The Uganda Women Entrepreneurship Fund (UWEP) \nUganda Women Entrepreneurship Program (UWEP) commenced in the Financial Year 2015/16, and it was designed to address the challenges women face in undertaking economically viable enterprises. Women are faced with challenges of; limited access to affordable credit, limited technical knowledge and skills for business development, limited access to markets, and limited information regarding business opportunities. \nAs of 30 th June 2020, the total cumulative programme budget was UGX.149.3bn of which \nUGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table \nbelow; \nTable 28: Showing programme performance over the years", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}, [{"headings_0": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}], [{"headings_0": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}], [{"headings_0": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "page": 98, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "page": 98, "level": 2}}], [{"headings_0": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}], [{"headings_0": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}], [{"headings_0": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}], [{"headings_0": {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "page": 98, "level": 4}}], [{"headings_0": {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "page": 98, "level": 4}}], [{"headings_0": {"content": "Table 28: Showing programme performance over the years", "page": 98, "level": 5}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1", "Number  of beneficiary groups", "94", "2,334", "3,644", "3,588", "1,596", "11,256"], ["2", "Number  of beneficiary Individuals", "1,148", "29,522", "45,846", "44,363", "18,973", "139,852"], ["3", "Number  of benefiting districts", "7", "104", "140", "145", "71", ""], ["4", "Cumulative amount due for recovery", "", "", "", "", "", "22.4bn"], ["5", "Cumulative amount recovered", "", "", "", "", "", "16.9bn"], ["6", "Amount revolved", "-", "-", "-", "-", "0.941bn", "0.941bn"], ["7", "Amount disbursed but not from recovery", "0.456bn", "12.11bn", "20.88bn", "23.25bn", "9.99bn", "66.7bn"], ["", "**Total** amount** **disbursed (6+7)**", "**0.456bn**", "**12.11bn**", "**20.88bn**", "**23.25bn**", "**10.9bn**", "**67.6bn**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing programme performance over the years", "page": 98, "level": 5}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Category / year", "Total as of 2015/16 (a)", "Total as of 2016/17 (b)", "During 2017/18 (c)", "During 2018/1 9 (d)", "During 2019/20 (e)", "Cumulative Totals as of 2019/20"], "type": "table"}}, {"content": "During the year under review, out of the budgeted UGX.30.3bn for UWEP activities, a sum of UGX.16.5bn (54.5%) was released indicating a budget shortfall of UGX.13.8bn (45.5%). Out \nof the released amount, only UGX.10.0bn (60.6%) was disbursed. \nLike in the Youth development programme, the Women Programme faced similar \nimplementation challenges. There are still inadequacies in the rate of revolving and \nrecovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In \naddition, UGX.5.4bn, constituting fully recoverable funds as at 30 th June, 2020, remained \noutstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could \n88 \nnot be tagged to any District Local Governments or individual women groups due to lack of reconciliations. \nThe Accounting Officer explained that Management had undertaken steps to address the identified inadequacies including; writing to all LGs to institute standing orders to automatically transfer all funds recovered to the Central Recovery Account, and increased targeted support supervision visits to defaulting Local Governments together with Ministry of \nLocal Government inspectors, and set up communication platforms for Regional Programme \nofficers to ease constant reminders to Local Governments to transfer recovered funds. \nI advised the Accounting Officer to liaise with MoFPED and other stakeholders to have adequate funding for the program. In addition, procedures for improving the revolving fund mechanism should be enhanced. The reconciliation of district returns with the bank of Uganda statements should also be undertaken in a timely manner in addition to promptly \nupdating the recovery ledgers. \n3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects \nA review of the project progress report was undertaken to establish the status of project \ncompletion. I noted that out of a sample of 31 Health Centres the following was observed; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing programme performance over the years", "page": 98, "level": 5}}, [{"headings_0": {"content": "of the released amount, only UGX.10.0bn (60.6%) was disbursed.", "page": 98, "level": 2}}], [{"headings_0": {"content": "Like in the Youth development programme, the Women Programme faced similar", "page": 98, "level": 2}}], [{"headings_0": {"content": "Like in the Youth development programme, the Women Programme faced similar", "page": 98, "level": 2}}], [{"headings_0": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}], [{"headings_0": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}], [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}], [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}], [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}], [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}], [{"headings_0": {"content": "Local Government inspectors, and set up communication platforms for Regional Programme", "page": 99, "level": 2}}], [{"headings_0": {"content": "Local Government inspectors, and set up communication platforms for Regional Programme", "page": 99, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED and other stakeholders to have adequate funding for the program. In addition, procedures for improving the revolving fund mechanism should be enhanced. The reconciliation of district returns with the bank of Uganda statements should also be undertaken in a timely manner in addition to promptly", "page": 99, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED and other stakeholders to have adequate funding for the program. In addition, procedures for improving the revolving fund mechanism should be enhanced. The reconciliation of district returns with the bank of Uganda statements should also be undertaken in a timely manner in addition to promptly", "page": 99, "level": 4}}], [{"headings_0": {"content": "3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects", "page": 99, "level": 2}}], [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}], [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}], [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- One (1) project (Upgrade of Railway Health Centre II to Health Centre III in Kasese Municipal Council) has been completed.\n- Ten (10) Health Centres were in progress.\n- Construction of Twenty (20) Health centres had completion dates exceeded by 1 to 7 months.", "metadata": {"headings": [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "This implies that the project works may be extended beyond the planned timelines resulting \ninto additional administrative costs and delays in project functionality. \nThe Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of \ncapacity by the contractors to handle the work. \nI advised the Accounting Officers to strengthen supervision and monitoring of the projects \nand ensure quality works are achieved. \n3.12.2Management of Schools and Tertiary Institutions a) Staffing Gaps \nAudit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where \nthe percentage gaps were 93% and 85% respectively. \n89 \nThe consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The \nchallenge of staffing is worse in the rural schools as compared to the urban schools, due to preference by teachers to offer their services in the urban areas. \nI advised the Accounting Officers to continue engaging the district authorities and the \nline Ministry to address the staffing gaps. In addition, Government should consider incentives to attract teachers to rural areas. \nb) Untitled Land \nI noted during my audit that 88 Schools/Tertiary Institutions lacked title to their land, although some had initiated processes of titling. In the circumstances, there is risk of persons trespassing, encroaching on and/or grabbing School/ Institutions land. \nI advised the Accounting Officers of the School/ Institutions that had initiated \nprocesses of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes. \nc) Status of physical progress of construction works in Seed Secondary Schools \nA review of the project progress report revealed that out of a population of 48 seed schools, a sample of 25 seed secondary schools\u2019 construction works were still in progress and the status is as shown below;", "metadata": {"headings": [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines resulting", "page": 99, "level": 2}}, [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines resulting", "page": 99, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of", "page": 99, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of", "page": 99, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officers to strengthen supervision and monitoring of the projects", "page": 99, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to strengthen supervision and monitoring of the projects", "page": 99, "level": 2}}], [{"headings_0": {"content": "3.12.2Management of Schools and Tertiary Institutions a) Staffing Gaps", "page": 99, "level": 2}}], [{"headings_0": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}], [{"headings_0": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}], [{"headings_0": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}], [{"headings_0": {"content": "The consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The", "page": 100, "level": 4}}], [{"headings_0": {"content": "The consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The", "page": 100, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officers to continue engaging the district authorities and the", "page": 100, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to continue engaging the district authorities and the", "page": 100, "level": 2}}], [{"headings_0": {"content": "b) Untitled Land", "page": 100, "level": 2}}], [{"headings_0": {"content": "I noted during my audit that 88 Schools/Tertiary Institutions lacked title to their land, although some had initiated processes of titling. In the circumstances, there is risk of persons trespassing, encroaching on and/or grabbing School/ Institutions land.", "page": 100, "level": 4}}], [{"headings_0": {"content": "I noted during my audit that 88 Schools/Tertiary Institutions lacked title to their land, although some had initiated processes of titling. In the circumstances, there is risk of persons trespassing, encroaching on and/or grabbing School/ Institutions land.", "page": 100, "level": 4}}], [{"headings_0": {"content": "processes of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes.", "page": 100, "level": 4}}], [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}], [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- One seed school (Nyakatonzi seed School in Kasese District) had been completed and handed over\n- Eight seed schools were in progress with completion dates ranging from 2 to 23 months.\n- Construction of Sixteen (16) seed schools had completion dates exceeded by 4 to", "metadata": {"headings": [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n5 months. The seed schools include; Kabushaho Seed Secondary School in \nBushenyi District, Buyende Seed Secondary School at Buyende Sub County in \nBuyende District and Nyamarwa Seed Secondary school in Kibaale District among \nothers. \nThis implies that the project works may be extended beyond the planned timelines \nresulting into additional administrative costs and delays in project functionality. \nThe Accounting Officers attributed the delays in the construction works to; The \nlockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable \nand Lacks capacity by the contractors to handle the work. \nI advised the Accounting Officers to strengthen supervision and monitoring of the project and ensure quality works are achieved. \n90 \n3.13 \nHighlights from the audit of Lower Local Governments for the period 2018/2019 \n3.13.1Budget implementation in sample LLGs for FY 2018/2019 \nDuring the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town \nCouncils and Divisions). I sampled 242 LLGs in the branches of Soroti and Mbale to assess the implementation of the budget and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}, [{"headings_0": {"content": "5 months. The seed schools include; Kabushaho Seed Secondary School in", "page": 100, "level": 2}}], [{"headings_0": {"content": "5 months. The seed schools include; Kabushaho Seed Secondary School in", "page": 100, "level": 2}}], [{"headings_0": {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "page": 100, "level": 2}}], [{"headings_0": {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "page": 100, "level": 2}}], [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}], [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}], [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}], [{"headings_0": {"content": "Highlights from the audit of Lower Local Governments for the period 2018/2019", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}], [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- 242 LLGs sampled had approved budgeted total revenue amounting to UGX.47.27bn out of which UGX.42.28bn was received resulting in a shortfall of UGX.4.98bn majorly because of budget cuts. This represents revenue performance of 89%.", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the total receipts of UGX.42.28bn, UGX.42.36bn was spent by the LLGs which", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nrepresent an absorption level of 100.2%. The excess expenditure was a result of \nutilisation of unremitted unspent balances from financial year 2017/2018 by some LLGs.", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}, [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}], [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the 242 LLGs reviewed, I analysed the extent of quantification for 194 LLGs that", "metadata": {"headings": [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nhad well detailed work plans. From my analysis of these work plans I noted the \nfollowing \n", "metadata": {"headings": [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}, [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}], [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}], [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 9,399 activities with total budget of UGX.36.46bn planned for", "metadata": {"headings": [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603 \nactivities assessed, 2,048 activities representing 56.8% of the sampled activities were sufficiently quantified to enable measurement of performance while the balance of 1,555 activities representing 43.2% were insufficiently quantified \nI noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at \nthe LLGs and lack of adequate guidance from the district. \nFailure to quantify activities makes it difficult to establish the reasonableness of individual activity costs for the planned activities, and curtails the effective accountability for funds subsequently spent. \n", "metadata": {"headings": [{"headings_0": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}, [{"headings_0": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}], [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}], [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}], [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}], [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Out of a total of 2,048 quantified activities, 1,680 (82%) were fully implemented, 188 (9.2%) activities were partially implemented, while 180 (8.8%) activities were not", "metadata": {"headings": [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected \nservices to the beneficiary communities were not attained. \n3.13.2Quality of Financial Statements \nIn my previous year\u2019s reports, I noted that there was still a problem with the presentation of \nfinancial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The \nanomalies included; \n91 \nTable 29: Summarising audit observations on financial statements", "metadata": {"headings": [{"headings_0": {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected", "page": 101, "level": 4}}, [{"headings_0": {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected", "page": 101, "level": 4}}], [{"headings_0": {"content": "3.13.2Quality of Financial Statements", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.13.2Quality of Financial Statements", "page": 101, "level": 2}}], [{"headings_0": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}], [{"headings_0": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}], [{"headings_0": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}], [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Lack of board of survey report", "29 Sub-Counties"], ["2", "Inconsistences in the amounts in the financial statement", "18 Sub-Counties"], ["3", "Incomplete financial statement and notes", "12 Sub-Counties"], ["4", "Errors in Financial Statements", "7 Sub-Counties"], ["5", "Wrong presentation of figures in financial statement", "4 Sub-Counties"], ["**Total**", "**70 Sub-Counties**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Audit observation", "Quantification"], "type": "table"}}, {"content": "Preparation of financial statements is a stewardship role in which accountability for application of resources entrusted to Accounting Officers is reported to the stakeholders. Failure to present financial statements properly impairs interpretation and analysis of entity performances. \nThe Accounting Officers attributed this to staff changes that were made in the middle of the financial year, difficulty in acquiring books of accounts from district stores and lack of \ntraining. I advised the Accounting Officers to liaise with responsible authorities to ensure \nthat the staffing gaps are addressed and the necessary trainings undertaken. \n3.13.3Asset Management \nI noted that in 79 LLGs out of the 242 that were sampled, Management did not maintain \nupdated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied \nby the LLG offices majorly because they had not surveyed and processed titles due to lack of \nfunds. Failure to maintain updated assets registers and lack of title deeds expose council assets to misuse, encroachment and loss. I advised the Accounting Officers to maintain \nupdated assets registers and secure ownership documents for all council assets as required by the regulations. \n3.13.4Implementation of staff performance management initiatives \nThe Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s \ngeared towards cultivating a performance culture focused on results, excellence and professionalism. Consequently, a number of performance management initiatives have been introduced for enhancing performance and service delivery in the Public Service. These \ninclude: Performance Agreements/Plans, Open Performance Appraisal System and a \nmechanism to monitor staff attendance among others. \nI undertook a review of the implementation of these initiatives in a sample of 215 LLGs out of the 242 and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}, [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}], [{"headings_0": {"content": "training. I advised the Accounting Officers to liaise with responsible authorities to ensure", "page": 102, "level": 2}}], [{"headings_0": {"content": "training. I advised the Accounting Officers to liaise with responsible authorities to ensure", "page": 102, "level": 2}}], [{"headings_0": {"content": "3.13.3Asset Management", "page": 102, "level": 2}}], [{"headings_0": {"content": "3.13.3Asset Management", "page": 102, "level": 2}}], [{"headings_0": {"content": "updated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied", "page": 102, "level": 2}}], [{"headings_0": {"content": "updated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied", "page": 102, "level": 2}}], [{"headings_0": {"content": "funds. Failure to maintain updated assets registers and lack of title deeds expose council assets to misuse, encroachment and loss. I advised the Accounting Officers to maintain", "page": 102, "level": 4}}], [{"headings_0": {"content": "funds. Failure to maintain updated assets registers and lack of title deeds expose council assets to misuse, encroachment and loss. I advised the Accounting Officers to maintain", "page": 102, "level": 4}}], [{"headings_0": {"content": "3.13.4Implementation of staff performance management initiatives", "page": 102, "level": 2}}], [{"headings_0": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}], [{"headings_0": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}], [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}], [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}], [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}], [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 215 Accounting Officers only 26% completed performance agreements as required. Out of a total of 2,205 staff 93% did not complete performance plans as required. The absence of performance agreements and plans limits effective accountability. I was also unable to ascertain the basis against which individual performance achievements were measured at the end of the assessment period. I", "metadata": {"headings": [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "advised the Accounting Officers to ensure that all staff develop performance \nagreements/plans in order to have a basis for assessment at the end of the period. \n92 \n", "metadata": {"headings": [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}, [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}], [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}], [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Out of a total of 2,420 staff, 82% did not complete performance appraisals as required.", "metadata": {"headings": [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "In the circumstances, management is unable to determine the extent to which set \nperformance targets are achieved and is also unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process. I advised that the Accounting Officers to ensure that staff performance appraisals are completed as required. \n", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}, [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}], [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Out of a total of 2,420, 98% never completed quarterly performance reviews as", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "required. This inhibited management from evaluating and identifying performance \nconstraints to take remedial action. I advised the Accounting Officers to ensure quarterly performance reviews are undertaken to keep track of the activities planned in the financial year. \n", "metadata": {"headings": [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}, [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}], [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Out of a total of 215 sampled LLGS, 91(42%) did not have mechanisms of monitoring staff attendance. In the circumstances, management has failed to monitor and assess the timely availability of the human resources and this could lead to failure to achieve the planned strategic objectives. I advised the Accounting Officers to strengthen the monitoring mechanism.", "metadata": {"headings": [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\n- 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 Local Governments internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- 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", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nrelated to events or conditions that may cast significant doubt on the Local Governments ability \nto deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the consolidated financial \nstatements or, if such disclosures are inadequate, to modify my opinion. My conclusions are \nbased on the audit evidence obtained up to the date of my auditor\u2019s report. However, future \nevents or conditions may cause the Local Governments to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}, [{"headings_0": {"content": "related to events or conditions that may cast significant doubt on the Local Governments ability", "page": 105, "level": 2}}], [{"headings_0": {"content": "related to events or conditions that may cast significant doubt on the Local Governments ability", "page": 105, "level": 2}}], [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "page": 105, "level": 2}}], [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "page": 105, "level": 2}}], [{"headings_0": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and \ntiming of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were \nof 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 \nprecludes public disclosure about the matter or when, in extremely rare circumstances, I determine \nthat a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \n95 \nANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "metadata": {"headings": [{"headings_0": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}, [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}], [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}], [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}], [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 105, "level": 2}}], [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 105, "level": 2}}], [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1", "National Agriculture Advisory Services (NAADS) **Opinion** Unqualified", "\uf0b7 Out of the planned 4 strategic targets/goals to be achieved by NAADS; none was fully achieved while all 4 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.3.6Bn for the financial year 2019/2020, only UGX.34,888,799 was collected representing performance of only 0.97% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.66Bn representing 0.45% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.29Bn representing an absorption level of 99.8%. \uf0b7 I sampled 5 out-puts with 46 activities worth UGX.134.44Bn representing 92% of the total budget and noted that 1 output with 9 activities and expenditure worth UGX.33.17Bn was insufficiently quantified;. I observed that out of the 9 activities, 06 activities (66.7%) were quantified while 3 activities (33.3%) were not clearly quantified. 3 outputs with 20 activities worth UGX.30.34Bn were not quantified at all to enable measurement of performance. Furthermore, of the 1 output with all 17 quantified activities worth UGX.70.93Bn assessed; 4 activities (22%) were fully implemented, 8 activities (45%) were partially implemented while 6 activities (33%) were not implemented. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadline. \uf0b7 Arrears totalling to UGX.13.23Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. There was no budget for domestic arrears for the year under review. \uf0b7 I noted long outstanding receivable to a tune of UGX.2.38Bn from prior years with no movement. These receivables relate to amounts that were held by the Local Governments at the time of restructuring representing assets that are lying idle. \uf0b7 LCs amounting to UGX.5.46Bn for services to be provided remained un- performed for a period of more than two (2) financial years. Further, I noted that the Secretariat incurred LC opening charges worth UGX.657,830,036 in the year. \uf0b7 As at the close of the financial year, LCs to a tune of UGX.17.3Bn were opened in favour of a local company for sugar cane project works in Lamwo District despite outstanding works on the contracts to a tune of UGX.9.6Bn. \uf0b7 UGX.26,717,484,460 was budgeted under travel inland, other structures and machinery and equipment during the financial year 2019-2020 but these funds were instead utilized for payment of agricultural supplies. \uf0b7 Shortcomings were noted in the Management of NAADS strategic interventions like non-adherence to Standing Orders of Procedure (SOP) for Operation Wealth Creation, delayed implementation of projects and delayed Project takeoff. \uf0b7 I noted that the entity procured 18 vehicles in the last three years at a cost of UGX.2.9bn Shortcomings were observed in the agency\u2019s fleet management which included; unplanned acquisition of cars, all vehicles were recorded without sufficient details as required by the accountant General, lack of a fleet management policy and the budget for maintenance over the previous three years was under funded by UGX.2.7Bn. \uf0b7 Several procurement anomalies were noted like failure to execute"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "96", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance security, inappropriate procurement method and non- consideration of evaluation criteria.", null], ["2", "National Animal  Genetic resource centre and Data Bank (NAGRIC &DB) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 22 strategic targets/objectives, none of the objectives had been fully achieved, 19 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.508bn representing 39% and a shortfall in GOU releases amounting to UGX.3.86bn representing 5.88%. \uf0b7 I sampled 29 outputs with 60 activities and expenditure of UGX.61.814Bn and noted that 24 outputs with 51 activities and expenditure worth UGX.55.964Bn were fully quantified, 3 outputs with 7 activities and expenditure worth UGX.5.835Bn were insufficiently quantified of which 3 activities (43%) were quantified to enable measurement of performance while 4 activities (57%) were not clearly quantified. 2 out-puts with 2 activities and expenditure of UGX.0.015bn were not quantified at all. \uf0b7 Further, I assessed the 24 outputs that were fully quantified worth UGX.55.964Bn and noted that 6 outputs with 6 activities worth UGX.0.606BN were full implemented, 16 out puts with 43 activities worth UGX.54.708BN were partially implemented that is out of the 43 activities, the entity fully implemented 9 activities (21%), 24 activities (56%) were partially implemented while 10 activities (23%) remained unimplemented. 2 outputs with a total of 2 activities worth UGX.0.650Bn were not implemented at all. \uf0b7 There was no evidence of submission of monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, the entity submitted performance reports for the 4 quarters after the submission deadline with an average delay of 13 days. \uf0b7 I noted 5 cases where the reported level of performance was inconsistent with my verification results. \uf0b7 Domestic arrears decreased by UGX.0.536Bn (54%) from UGX.0.9897Bn in the previous year to UGX.0.454Bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that the entity made a loss estimated at UGX.0.539BN through death and theft of livestock and poultry coupled with unguided livestock donations. \uf0b7 Shortcomings were noted in the management of the entity land. These include; inadequate Board guidance on land donations at the farms, land encroachment and inadequate land titling. \uf0b7 I observed that projects worth UGX.20.055BN undertaken during the financial year were not handed over for use because they were either incomplete, substandard or abandoned and there was slow recovery of advance payments to contractors with outstanding amount of UGX.2.9Bn. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at a cost of 2.9Bn. Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include unplanned acquisition of cars, lack of fleet management policy, lack of a transport officer, improper recording of all 23 vehicles in the assets register, failure to undertake regular vehicle inspections and reconciliations, lack of fuel registers, vehicle journey log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted contravention of procurement regulations and laws such as missing procurement records of UGX.8.3Bn, irregular/unjustified direct procurements of UGX.12.6, and inadequate market price assessment leading to payments of UGX.1.6Bn above market prices. \uf0b7 Out of 175 employees required by the entity, only 86 positions have been filled leaving a staffing gap of 90 employees (51%). I also noted 5 staff in acting capacity as farm manager for an average period of 24 months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "performance security, inappropriate procurement method and non- consideration of evaluation criteria.", null], ["2", "National Animal  Genetic resource centre and Data Bank (NAGRIC &DB) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 22 strategic targets/objectives, none of the objectives had been fully achieved, 19 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.508bn representing 39% and a shortfall in GOU releases amounting to UGX.3.86bn representing 5.88%. \uf0b7 I sampled 29 outputs with 60 activities and expenditure of UGX.61.814Bn and noted that 24 outputs with 51 activities and expenditure worth UGX.55.964Bn were fully quantified, 3 outputs with 7 activities and expenditure worth UGX.5.835Bn were insufficiently quantified of which 3 activities (43%) were quantified to enable measurement of performance while 4 activities (57%) were not clearly quantified. 2 out-puts with 2 activities and expenditure of UGX.0.015bn were not quantified at all. \uf0b7 Further, I assessed the 24 outputs that were fully quantified worth UGX.55.964Bn and noted that 6 outputs with 6 activities worth UGX.0.606BN were full implemented, 16 out puts with 43 activities worth UGX.54.708BN were partially implemented that is out of the 43 activities, the entity fully implemented 9 activities (21%), 24 activities (56%) were partially implemented while 10 activities (23%) remained unimplemented. 2 outputs with a total of 2 activities worth UGX.0.650Bn were not implemented at all. \uf0b7 There was no evidence of submission of monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, the entity submitted performance reports for the 4 quarters after the submission deadline with an average delay of 13 days. \uf0b7 I noted 5 cases where the reported level of performance was inconsistent with my verification results. \uf0b7 Domestic arrears decreased by UGX.0.536Bn (54%) from UGX.0.9897Bn in the previous year to UGX.0.454Bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that the entity made a loss estimated at UGX.0.539BN through death and theft of livestock and poultry coupled with unguided livestock donations. \uf0b7 Shortcomings were noted in the management of the entity land. These include; inadequate Board guidance on land donations at the farms, land encroachment and inadequate land titling. \uf0b7 I observed that projects worth UGX.20.055BN undertaken during the financial year were not handed over for use because they were either incomplete, substandard or abandoned and there was slow recovery of advance payments to contractors with outstanding amount of UGX.2.9Bn. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at a cost of 2.9Bn. Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include unplanned acquisition of cars, lack of fleet management policy, lack of a transport officer, improper recording of all 23 vehicles in the assets register, failure to undertake regular vehicle inspections and reconciliations, lack of fuel registers, vehicle journey log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted contravention of procurement regulations and laws such as missing procurement records of UGX.8.3Bn, irregular/unjustified direct procurements of UGX.12.6, and inadequate market price assessment leading to payments of UGX.1.6Bn above market prices. \uf0b7 Out of 175 employees required by the entity, only 86 positions have been filled leaving a staffing gap of 90 employees (51%). I also noted 5 staff in acting capacity as farm manager for an average period of 24 months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "97", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["3", "National Agricultural Research Organization (NARO) **Opinion** Unqualified", "\uf0b7 I noted that the strategic targets were not quantified and therefore, I was unable to measure the extent of performance in the two financial years. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.761bn representing 17% and a shortfall in GOU releases amounting to UGX.22.559bn representing 28%. \uf0b7 The entity received off-budget financing to a tune of UGX.52.139bn which was not appropriated as part of the entity budget contrary to the law. \uf0b7 I sampled 9 outputs with 60 activities and expenditure of UGX.57.103Bn and noted that 2 outputs with 5 activities and expenditure worth UGX.11.580Bn were fully quantified, 2 outputs with 16 activities and expenditure worth UGX.1.73Bn were insufficiently quantified of which 4 activities (25%) were quantified to enable measurement of performance while 12 activities (75%) were not clearly quantified. 5 out-puts with 39 activities and expenditure of UGX.43.8bn were not quantified at all. \uf0b7 Further, I observed that; the 2 outputs that were fully quantified worth UGX.11.580Bn partially implemented, i.e. out of the five (5) activities, the entity implemented three (3) activities (60%) while two (2) activities (40%) remained unimplemented. \uf0b7 I observed that funds to the tune of UGX.0.245Bn were charged to wrong expenditure codes by the entity. \uf0b7 The entity did not submit monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for the 4 quarters after the submission deadline with an average delay of 40 days. \uf0b7 Domestic arrears increased by UGX.042Bn from UGX.1.3Bn in the previous year to UGX.1.7Bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 26 parcels of land under NaFIRRI-Jinja with lease hold tenure system lacked land titles and I also noted that 17 parcels of NARO land located across the country had been encroached on by both private and public developers. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include vehicles not properly recorded in the assets register, vehicle inspections not undertaken and reconciliations not regularity done, lack of fuel registers, vehicle journey log books not maintained and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of 995 employees required by the entity, only 868 positions have been filled leaving a staffing gap of 127 employees (12%)."], ["4", "Ministry of Agriculture Animal Industry and Fisheries (MAAIF) **Opinion** Unqualified", "\uf0b7 Out of the planned 18 strategic targets/goals, 8 targets were fully achieved, 9 targets were partially achieved and 1 was not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.6.41bn representing 71% and a shortfall in GOU releases amounting to UGX.40.3bn representing 22%. \uf0b7 The Ministry received off-budget financing to a tune of UGX.3.29bn that was not appropriated as part of the entity budget contrary to the law. \uf0b7 I assessed all the sampled 60 outputs with a total of 175 activities and actual expenditure of UGX.105.43Bn which were fully quantified by management. I observed that; 34 outputs with a total of 88 activities worth UGX.61.01Bn were fully implemented. 25 outputs with a total of 82 activities worth UGX.44.42Bn were partially implemented; Out of the 82 activities, the entity fully implemented 35 activities (42%), partially implemented 40 activities (49%) and while 7 activities (9%) remained unimplemented. 1 output with a total of 5 activities was not implemented at all. \uf0b7 The Ministry prepared the annual monitoring plans however; there was no evidence to show that the plans were duly submitted to MoFPED and NPA as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "98", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "required. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.11.7Bn from UGX.24.7Bn in the previous year to UGX.12.96Bn in the year under review. Further, a paltry UGX.593,425,402 budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 Management did not provide details of ownership of the land acquisitions worth UGX.11,525,000,000 made during the year and was yet to obtain the titles of the said land. \uf0b7 I noted shortcomings in management of the contingency funds for desert locusts such as lack of accountability report and unaccounted for funds worth UGX.98,601,479. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included non-compliance with Government ban on acquisition of motor vehicles, inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, unplanned acquisition of motor vehicles, non-compliance with vehicle standardization guidelines of government, motor vehicle allocation to non-entitled officers and failure to update motor vehicle allocation records. \uf0b7 I noted several significant procurement irregularities and these included; irregular contract award above prevailing market prices, poor contract performance, failure to provide for liquidated damages in contracts, irregular advance payments, failure to obtain solicitor general approvals, irregular contract awards and failure to perform on emergency supplies among others.", null], ["5", "Enhancing National Food Security Through Increased Rice Production **Opinion** Unqualified", "\uf0b7 I observed that the project is meant to close in 2 years\u2019 time (2022) however, no civil works for the establishment of water storage infrastructure for irrigation have commenced. Further, the project has not yet commenced with production of rice, supply of inputs, processing of rice and marketing at nucleus farms. \uf0b7 The project has not applied with NEMA for the Wetland Resource Use Permit. This may result into delay of establishing water storage infrastructure as well as fines & penalties being charged on the project by NEMA."], ["6", "Agriculture Cluster Development Program (ACDP) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target was fully achieved, four (4) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.50.39Bn which is 17.7% of the budget. Further, the entity remained with un spent balance of UGX.143.6Bn representing an absorption level of 38%. \uf0b7 I sampled 10 out puts worth UGX.78.5Bn and noted that all the 10 outputs with a total of 160 activities were fully quantified. \uf0b7 Further, out of the 10 outputs that were fully quantified, I observed that; no output was fully implemented, all outputs with 160 activities worth UGX.78.5bn were partially implemented of which 22 activities (14%) were fully implemented, 78 activities (49%) were partially implemented while 60 activities (37%) remained unimplemented. \uf0b7 I noted that only 60,876 (21%) farmers were provided with inputs making a cumulative total of 89,894 beneficiaries instead of budgeted and targeted 293,500 beneficiaries. Further, UGX.1.2Bn was spent off the E-voucher system for supply of inputs contrary to operational guidelines thus exposing the project to a risk of fraud. \uf0b7 There was low progression of farmers from cycle 1 across to cycle 3. Out of the 9,240 beneficiaries that received inputs in cycle 1, only 1,388 farmers progressed to cycle 2 which accounts for 15% progression between the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "required. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.11.7Bn from UGX.24.7Bn in the previous year to UGX.12.96Bn in the year under review. Further, a paltry UGX.593,425,402 budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 Management did not provide details of ownership of the land acquisitions worth UGX.11,525,000,000 made during the year and was yet to obtain the titles of the said land. \uf0b7 I noted shortcomings in management of the contingency funds for desert locusts such as lack of accountability report and unaccounted for funds worth UGX.98,601,479. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included non-compliance with Government ban on acquisition of motor vehicles, inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, unplanned acquisition of motor vehicles, non-compliance with vehicle standardization guidelines of government, motor vehicle allocation to non-entitled officers and failure to update motor vehicle allocation records. \uf0b7 I noted several significant procurement irregularities and these included; irregular contract award above prevailing market prices, poor contract performance, failure to provide for liquidated damages in contracts, irregular advance payments, failure to obtain solicitor general approvals, irregular contract awards and failure to perform on emergency supplies among others.", null], ["5", "Enhancing National Food Security Through Increased Rice Production **Opinion** Unqualified", "\uf0b7 I observed that the project is meant to close in 2 years\u2019 time (2022) however, no civil works for the establishment of water storage infrastructure for irrigation have commenced. Further, the project has not yet commenced with production of rice, supply of inputs, processing of rice and marketing at nucleus farms. \uf0b7 The project has not applied with NEMA for the Wetland Resource Use Permit. This may result into delay of establishing water storage infrastructure as well as fines & penalties being charged on the project by NEMA."], ["6", "Agriculture Cluster Development Program (ACDP) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target was fully achieved, four (4) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.50.39Bn which is 17.7% of the budget. Further, the entity remained with un spent balance of UGX.143.6Bn representing an absorption level of 38%. \uf0b7 I sampled 10 out puts worth UGX.78.5Bn and noted that all the 10 outputs with a total of 160 activities were fully quantified. \uf0b7 Further, out of the 10 outputs that were fully quantified, I observed that; no output was fully implemented, all outputs with 160 activities worth UGX.78.5bn were partially implemented of which 22 activities (14%) were fully implemented, 78 activities (49%) were partially implemented while 60 activities (37%) remained unimplemented. \uf0b7 I noted that only 60,876 (21%) farmers were provided with inputs making a cumulative total of 89,894 beneficiaries instead of budgeted and targeted 293,500 beneficiaries. Further, UGX.1.2Bn was spent off the E-voucher system for supply of inputs contrary to operational guidelines thus exposing the project to a risk of fraud. \uf0b7 There was low progression of farmers from cycle 1 across to cycle 3. Out of the 9,240 beneficiaries that received inputs in cycle 1, only 1,388 farmers progressed to cycle 2 which accounts for 15% progression between the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "99", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "cycles. \uf0b7 United Bank of Africa (IBA) hadn\u2019t established a project management office to work daily with the Project team which limits knowledge transfer when the UBA contract expires in March 2021 thus hindering continuity of the operations of the e-voucher program. \uf0b7 I noted that only 109 grantees received funding from MAAIF for the matching grant sub-component after fulfilling their own contribution (33%) and 9 grantees were still mobilizing for their contribution out of the planned 294 successful farmer organizations and 850 farmer groups during the year due to financial challenges. Further, I noted that most of the beneficiaries/grantees from the 109 co-operatives that benefited from the matching grant were not profiled, registered and had not participated in the e-voucher program as required before they accessed the subsidy. \uf0b7 UGX.532,021,000 was spent on an Impact Evaluation Study for the ACDP subsidy streams to assess which one leads to higher up-take of inputs during and after three cropping cycles. As a result of many challenges, it was realized that the study was no longer feasible thus leading to its cancellation and failure to achieve intended objective. \uf0b7 I noted that the NPSC did not hold any meeting in the year under review as required by the project appraisal document to meet regularly twice per year and at other times as needed.", null], ["7", "Regional Pastoral Livelihoods Resilience Project (RPLRP) **Opinion** Unqualified", "\uf0b7 The project delayed to commence by 492 days which has led to delayed completion of the project activities and subsequent extension of project timeline from the initial date of 31st December, 2019 to 31st March, 2021. \uf0b7 Out of the planned 14 strategic targets to be achieved by project closure; 6 were fully achieved, 5 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.41.54Bn which is 71% of the budget. Further, the entity remained with an unspent balance of UGX.32.68Bn representing an absorption level of 54.8%. \uf0b7 I sampled 18 out-puts worth UGX.39.66bn and noted that all the 18 outputs with a total of 97 activities were fully quantified. \uf0b7 Further, out of the 18 out puts that were fully quantified, I observed that; none of the outputs was fully implemented. 13 outputs with 87 activities worth UGX.39.6Bn were partially implemented of which 31 activities (35.5%) were fully implemented, 25 activities (29%) were partially implemented and 31 activities (35.5%) remained unimplemented. 5 outputs with a total of 10 activities were not implemented at all. \uf0b7 Construction works for 4 valley dams and 8 valley tanks worth UGX.43,729,233,684 were past the completion time of August 2020 and works are still behind schedule. \uf0b7 A review of the National Steering committee (NSC) minutes indicated that it held only one meeting in the year under review while the District Steering Committee did not hold any meeting throughout the entire year contrary to Paragraph 14 & 19 of the Project Appraisal Document, 2014 that requires the NSC to meet at least twice a year. It was also noted that no Internal Audit Reviews for project activities were conducted by the District Internal Auditors as required by the guidelines."], ["8", "Multi-sectoral Food Security & Nutrition Project **Opinion** Unqualified", "\uf0b7 Out of the planned fourteen (14) strategic targets/goals, eight (8) targets had been fully achieved and six (6) were partially achieved. \uf0b7 There was a shortfall in GOU releases of UGX.0.08Bn which is 31% of the GOU co-funding budget. Further, the entity remained with an unspent balance of UGX.17.76Bn representing an absorption level of 55.19%. \uf0b7 I sampled 8 outputs with 64 activities and expenditure of UGX.21.87Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "cycles. \uf0b7 United Bank of Africa (IBA) hadn\u2019t established a project management office to work daily with the Project team which limits knowledge transfer when the UBA contract expires in March 2021 thus hindering continuity of the operations of the e-voucher program. \uf0b7 I noted that only 109 grantees received funding from MAAIF for the matching grant sub-component after fulfilling their own contribution (33%) and 9 grantees were still mobilizing for their contribution out of the planned 294 successful farmer organizations and 850 farmer groups during the year due to financial challenges. Further, I noted that most of the beneficiaries/grantees from the 109 co-operatives that benefited from the matching grant were not profiled, registered and had not participated in the e-voucher program as required before they accessed the subsidy. \uf0b7 UGX.532,021,000 was spent on an Impact Evaluation Study for the ACDP subsidy streams to assess which one leads to higher up-take of inputs during and after three cropping cycles. As a result of many challenges, it was realized that the study was no longer feasible thus leading to its cancellation and failure to achieve intended objective. \uf0b7 I noted that the NPSC did not hold any meeting in the year under review as required by the project appraisal document to meet regularly twice per year and at other times as needed.", null], ["7", "Regional Pastoral Livelihoods Resilience Project (RPLRP) **Opinion** Unqualified", "\uf0b7 The project delayed to commence by 492 days which has led to delayed completion of the project activities and subsequent extension of project timeline from the initial date of 31st December, 2019 to 31st March, 2021. \uf0b7 Out of the planned 14 strategic targets to be achieved by project closure; 6 were fully achieved, 5 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.41.54Bn which is 71% of the budget. Further, the entity remained with an unspent balance of UGX.32.68Bn representing an absorption level of 54.8%. \uf0b7 I sampled 18 out-puts worth UGX.39.66bn and noted that all the 18 outputs with a total of 97 activities were fully quantified. \uf0b7 Further, out of the 18 out puts that were fully quantified, I observed that; none of the outputs was fully implemented. 13 outputs with 87 activities worth UGX.39.6Bn were partially implemented of which 31 activities (35.5%) were fully implemented, 25 activities (29%) were partially implemented and 31 activities (35.5%) remained unimplemented. 5 outputs with a total of 10 activities were not implemented at all. \uf0b7 Construction works for 4 valley dams and 8 valley tanks worth UGX.43,729,233,684 were past the completion time of August 2020 and works are still behind schedule. \uf0b7 A review of the National Steering committee (NSC) minutes indicated that it held only one meeting in the year under review while the District Steering Committee did not hold any meeting throughout the entire year contrary to Paragraph 14 & 19 of the Project Appraisal Document, 2014 that requires the NSC to meet at least twice a year. It was also noted that no Internal Audit Reviews for project activities were conducted by the District Internal Auditors as required by the guidelines."], ["8", "Multi-sectoral Food Security & Nutrition Project **Opinion** Unqualified", "\uf0b7 Out of the planned fourteen (14) strategic targets/goals, eight (8) targets had been fully achieved and six (6) were partially achieved. \uf0b7 There was a shortfall in GOU releases of UGX.0.08Bn which is 31% of the GOU co-funding budget. Further, the entity remained with an unspent balance of UGX.17.76Bn representing an absorption level of 55.19%. \uf0b7 I sampled 8 outputs with 64 activities and expenditure of UGX.21.87Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "100", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "", "noted that 6 outputs with 35 activities and expenditure worth UGX.16.4Bn were fully quantified. 2 outputs with 29 activities and expenditure worth UGX.5.4Bn were insufficiently quantified of which 22 activities (76%) were quantified to enable measurement of performance while 7 activities (24%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 2 outputs with 15 activities worth UGX.13.77Bn were fully implemented and 4 outputs with 20 activities worth UGX.2.701Bn were partially implemented of which 10 activities (50%) were fully implemented, 9 activities (45%) were partially implemented while 1 activity (5%) remained unimplemented. \uf0b7 I noted under-remittances to the tune of UGX.82,500,000 after re- computation of all transfers from the designated US $ account in BoU to the operations account during the year. \uf0b7 It was noted that the project delayed to commence by 156 days which has led to delayed completion of the project activities and subsequent granting by the World Bank of a one year no cost extension timeline. \uf0b7 I noted that the Inter-Ministerial Project Steering Committee did not hold any meeting during the year under review contrary to the requirement to meet at least once every six months during the project implementation period. \uf0b7 Project funds to the tune of UGX.428,760,000 were disbursed late (in December) to the primary schools for the implementation of the second quarter work plan (October-December 2019) resulting into delayed implementation of planned activities. \uf0b7 The Project Implementation Support Mission selected 5 thematic areas for operational research studies by the project but only 3 studies were undertaken thus affecting service delivery to the beneficiary communities."], ["9", "Uganda Strategic Analysis and Knowledge Support System (USAKSS) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.0.104Bn which is 40% of the budget. \uf0b7 I assessed implementation of all 3 out-puts with 7 activities worth UGX.0.154Bn representing 100% of the total budget and noted that 2 outputs with 4 activities worth UGX.0.134Bn were fully implemented while 1 output with a total of 3 activities worth UGX.0.020 was partially implemented. Out of the 3 activities, the entity fully implemented 2 activities (67%) while 1 activity (33%) remained unimplemented."], ["10", "Coordinating Office for the Control of Trypanosomiasis in Uganda (COCTU) **Opinion** Unqualified", "\uf0b7 Out of the planned sixteen (16) strategic targets/goals, four (4) targets were fully achieved, eleven (11) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.1.36Bn which is 24% of the budget. Further, the entity did not remain with any un spent balance representing an absorption level of 100%. \uf0b7 COCTU received off-budget financing to a tune of UGX.1,497Bn which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 9 out puts worth UGX.5.74Bn and noted that all the 9 outputs with a total of 77 activities were fully quantified. Furthermore, out of the 9 outputs that were fully quantified, I observed that; 2 outputs with 16 activities worth UGX.0.82 Bn were fully implemented and Seven (7) outputs with a total of sixty-one (61) activities worth UGX 4.92Bn were partially implemented. Out of the 61 activities, 35 activities (57%) were fully implemented, 8 activities (13%) were partially implemented while 18 activities (30%) remained unimplemented. \uf0b7 Shortcomings were observed in the Council\u2019s fleet management which included Shortcomings were observed in the Council\u2019s fleet management which included failure to capture vehicles in the fixed assets module of the GFMIS due to delayed enrollment and integration with Integrated Financial Management system (IFMS), delayed board off of 1 non-functional vehicle"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "", "noted that 6 outputs with 35 activities and expenditure worth UGX.16.4Bn were fully quantified. 2 outputs with 29 activities and expenditure worth UGX.5.4Bn were insufficiently quantified of which 22 activities (76%) were quantified to enable measurement of performance while 7 activities (24%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 2 outputs with 15 activities worth UGX.13.77Bn were fully implemented and 4 outputs with 20 activities worth UGX.2.701Bn were partially implemented of which 10 activities (50%) were fully implemented, 9 activities (45%) were partially implemented while 1 activity (5%) remained unimplemented. \uf0b7 I noted under-remittances to the tune of UGX.82,500,000 after re- computation of all transfers from the designated US $ account in BoU to the operations account during the year. \uf0b7 It was noted that the project delayed to commence by 156 days which has led to delayed completion of the project activities and subsequent granting by the World Bank of a one year no cost extension timeline. \uf0b7 I noted that the Inter-Ministerial Project Steering Committee did not hold any meeting during the year under review contrary to the requirement to meet at least once every six months during the project implementation period. \uf0b7 Project funds to the tune of UGX.428,760,000 were disbursed late (in December) to the primary schools for the implementation of the second quarter work plan (October-December 2019) resulting into delayed implementation of planned activities. \uf0b7 The Project Implementation Support Mission selected 5 thematic areas for operational research studies by the project but only 3 studies were undertaken thus affecting service delivery to the beneficiary communities."], ["9", "Uganda Strategic Analysis and Knowledge Support System (USAKSS) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.0.104Bn which is 40% of the budget. \uf0b7 I assessed implementation of all 3 out-puts with 7 activities worth UGX.0.154Bn representing 100% of the total budget and noted that 2 outputs with 4 activities worth UGX.0.134Bn were fully implemented while 1 output with a total of 3 activities worth UGX.0.020 was partially implemented. Out of the 3 activities, the entity fully implemented 2 activities (67%) while 1 activity (33%) remained unimplemented."], ["10", "Coordinating Office for the Control of Trypanosomiasis in Uganda (COCTU) **Opinion** Unqualified", "\uf0b7 Out of the planned sixteen (16) strategic targets/goals, four (4) targets were fully achieved, eleven (11) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.1.36Bn which is 24% of the budget. Further, the entity did not remain with any un spent balance representing an absorption level of 100%. \uf0b7 COCTU received off-budget financing to a tune of UGX.1,497Bn which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 9 out puts worth UGX.5.74Bn and noted that all the 9 outputs with a total of 77 activities were fully quantified. Furthermore, out of the 9 outputs that were fully quantified, I observed that; 2 outputs with 16 activities worth UGX.0.82 Bn were fully implemented and Seven (7) outputs with a total of sixty-one (61) activities worth UGX 4.92Bn were partially implemented. Out of the 61 activities, 35 activities (57%) were fully implemented, 8 activities (13%) were partially implemented while 18 activities (30%) remained unimplemented. \uf0b7 Shortcomings were observed in the Council\u2019s fleet management which included Shortcomings were observed in the Council\u2019s fleet management which included failure to capture vehicles in the fixed assets module of the GFMIS due to delayed enrollment and integration with Integrated Financial Management system (IFMS), delayed board off of 1 non-functional vehicle"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "101", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "and failure to have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 Out of the approved staff structure of 37 positions 19 positions have been filled, leaving 18 positions vacant. \uf0b7 Management of COCTU has not operationalized Staff Medical Insurance Policy for its staff Contrary to the Human Resource Manual.", null], ["11", "Uganda Coffee Development Authority (UCDA) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 18 high level targets for the five year transition period, 6 targets had been fully achieved and 12 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.351bn representing 15% and a shortfall in GOU releases amounting to UGX.4.453bn representing 4.6%. \uf0b7 The entity received off-budget financing to a tune of UGX.0.443bn which was not appropriated as part of the entity budget contrary to the law. \uf0b7 Out of the total warrants for the financial year of UGX.92.248bn, only UGX.89.420bn was spent by the entity resulting in an unspent balance of UGX.2.763bn representing an absorption level of 97%. \uf0b7 I sampled 7 outputs with 44 activities and expenditure of UGX.73.7bn and noted that 2 outputs with 6 activities and expenditure worth UGX.0.274bn were fully quantified, 4 outputs with 36 activities and expenditure worth UGX.72.077bn were insufficiently quantified of which 30 activities (83.7%) were quantified to enable measurement of performance while 6 activities (16.3%) were not clearly quantified. 1 output with 2 activities and expenditure worth UGX.1,435,941,056 was not quantified at all to enable assessment of performance. Further, I observed that; the 2 outputs that were fully quantified worth UGX.0.274bn were partially implemented. Out of the 6 activities, the entity implemented 2 activities while 2 activities were partially implemented and 2 activities were not implemented at all. \uf0b7 The entity did not submit monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted the 3rd quarter performance report 3 days after the submission deadline. \uf0b7 Domestic arrears decreased by UGX.20.866bn from UGX.141.249bn in the previous year to UGX.120.383bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that at the time of the audit which is four (4) months after the year end, the Board of Directors was non-existent. \uf0b7 I noted that there is inadequate monetary contributions information to international organizations and i could not ascertain basis and accuracy of the support provided amounting to UGX.1.46bn in the year under review. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include inadequate recording of vehicles in the assets register, failure to undertake vehicle inspections and reconciliations regularity, lack of fuel registers, vehicle journey log books not maintained and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of 224 employees required by the entity, only 126 positions have been filled leaving a staffing gap of 98 employees (43.8%)."], ["12", "Vegetable Oil Development Project (VODP) **Opinion** Unqualified", "\uf0b7 Out of the planned 20 strategic targets to be achieved by project closure; 12 were fully achieved while 8 were partially achieved. \uf0b7 There was a shortfall in releases amounting to UGX.1.082 bn representing 6%. Further, the entity remained with unspent balance of UGX.0.303 bn representing an absorption level of 98.4%. \uf0b7 I sampled 7 outputs with 57 activities and expenditure of UGX.17.750Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "and failure to have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 Out of the approved staff structure of 37 positions 19 positions have been filled, leaving 18 positions vacant. \uf0b7 Management of COCTU has not operationalized Staff Medical Insurance Policy for its staff Contrary to the Human Resource Manual.", null], ["11", "Uganda Coffee Development Authority (UCDA) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 18 high level targets for the five year transition period, 6 targets had been fully achieved and 12 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.351bn representing 15% and a shortfall in GOU releases amounting to UGX.4.453bn representing 4.6%. \uf0b7 The entity received off-budget financing to a tune of UGX.0.443bn which was not appropriated as part of the entity budget contrary to the law. \uf0b7 Out of the total warrants for the financial year of UGX.92.248bn, only UGX.89.420bn was spent by the entity resulting in an unspent balance of UGX.2.763bn representing an absorption level of 97%. \uf0b7 I sampled 7 outputs with 44 activities and expenditure of UGX.73.7bn and noted that 2 outputs with 6 activities and expenditure worth UGX.0.274bn were fully quantified, 4 outputs with 36 activities and expenditure worth UGX.72.077bn were insufficiently quantified of which 30 activities (83.7%) were quantified to enable measurement of performance while 6 activities (16.3%) were not clearly quantified. 1 output with 2 activities and expenditure worth UGX.1,435,941,056 was not quantified at all to enable assessment of performance. Further, I observed that; the 2 outputs that were fully quantified worth UGX.0.274bn were partially implemented. Out of the 6 activities, the entity implemented 2 activities while 2 activities were partially implemented and 2 activities were not implemented at all. \uf0b7 The entity did not submit monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted the 3rd quarter performance report 3 days after the submission deadline. \uf0b7 Domestic arrears decreased by UGX.20.866bn from UGX.141.249bn in the previous year to UGX.120.383bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that at the time of the audit which is four (4) months after the year end, the Board of Directors was non-existent. \uf0b7 I noted that there is inadequate monetary contributions information to international organizations and i could not ascertain basis and accuracy of the support provided amounting to UGX.1.46bn in the year under review. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include inadequate recording of vehicles in the assets register, failure to undertake vehicle inspections and reconciliations regularity, lack of fuel registers, vehicle journey log books not maintained and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of 224 employees required by the entity, only 126 positions have been filled leaving a staffing gap of 98 employees (43.8%)."], ["12", "Vegetable Oil Development Project (VODP) **Opinion** Unqualified", "\uf0b7 Out of the planned 20 strategic targets to be achieved by project closure; 12 were fully achieved while 8 were partially achieved. \uf0b7 There was a shortfall in releases amounting to UGX.1.082 bn representing 6%. Further, the entity remained with unspent balance of UGX.0.303 bn representing an absorption level of 98.4%. \uf0b7 I sampled 7 outputs with 57 activities and expenditure of UGX.17.750Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "102", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "noted that 6 outputs with 37 activities and expenditure worth UGX.14.711Bn were fully quantified. 1 output with 20 activities and expenditure worth UGX.3.039Bn was insufficiently quantified of which 14 activities (70%) were quantified to enable measurement of performance while 6 activities (30%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 5 outputs with 9 activities worth UGX.2.979Bn were fully implemented and 1 output with 28 activities worth UGX.11.732Bn was partially implemented of which 21 activities (75%) were implemented and 7 activities (25%) remained unimplemented. \uf0b7 GOU planned to acquire 6500 hectares of land for the Nucleus estate in Buvuma to be handed over to BIDCO-OPBL. However, only 5,114 hectares were acquired and offered to BIDCO-OPBL. To date, leases for 1,885 hectares have been finalized, certificates of title for 1,417.7 hectares are before ULC yet to be finalized and the remaining 1,811.3 hectares are undergoing sub-division and registration. \uf0b7 By time of closure of the project, KOPGT received dividends amounting to UGX.16.09bn from OPUL as the return on investment made by GOU to acquire land and lease the same to OPUL however, there were no clear guidelines to guide on how the funds should be managed. The lack of guidelines may result into mismanagement of the funds. \uf0b7 At the time of the closure of the project, VODP2 (KOPGT) recovered and remitted UGX.29.11Bn from smallholder farmers of Kalangala to the consolidated fund, however these funds have not been utilized to finance smallholder plantation development in Buvuma contrary to Paragraph 108 of the VODP2 project design document. \uf0b7 It was noted that the four (4) bank accounts with a balance of UGX.113m were yet to be closed in line with TAIs. Failure to close project accounts exposes the un-utilized funds to misuse. \uf0b7 Assets of the project such as furniture, motor vehicles, motor cycles, computers; GPS, Tablet, etc. had not been handed over to the mother Ministry for further reallocation and sustainability.", null], ["13", "Cotton Development Organisation (CDO) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Agency; none was fully achieved while all the five (05) were partially achieved. \uf0b7 Out of the budgeted NTR revenue of UGX.4.22Bn for the financial year 2019/2020, only UGX.2.968 was collected representing performance of 70.3% of the target. I noted a shortfall in releases amounting to UGX.1.4bn representing 16.2% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 99.3%. \uf0b7 I sampled 5 out-puts with 40 activities worth UGX.6.79Bn representing 95% of the total budget and noted that 3 outputs with a total of 25 activities and expenditure worth UGX.5.74Bn were insufficiently quantified i.e. out of the 25 activities, 6 activities (24%) were quantified while 19 activities (76%) were not clearly quantified to enable assessment of performance. 1 output with a total of 14 activities and expenditure worth UGX.0.45Bn was not quantified at all. Furthermore, the 1 quantified activity worth UGX.59Bn assessed was partially implemented. \uf0b7 The Agency did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, it also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 3 quarterly performance reports were submitted after the deadline of the quarterly submission deadline which affects the timely evaluation of performance. \uf0b7 Shortcomings were observed in the Agency\u2019s fleet management which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "noted that 6 outputs with 37 activities and expenditure worth UGX.14.711Bn were fully quantified. 1 output with 20 activities and expenditure worth UGX.3.039Bn was insufficiently quantified of which 14 activities (70%) were quantified to enable measurement of performance while 6 activities (30%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 5 outputs with 9 activities worth UGX.2.979Bn were fully implemented and 1 output with 28 activities worth UGX.11.732Bn was partially implemented of which 21 activities (75%) were implemented and 7 activities (25%) remained unimplemented. \uf0b7 GOU planned to acquire 6500 hectares of land for the Nucleus estate in Buvuma to be handed over to BIDCO-OPBL. However, only 5,114 hectares were acquired and offered to BIDCO-OPBL. To date, leases for 1,885 hectares have been finalized, certificates of title for 1,417.7 hectares are before ULC yet to be finalized and the remaining 1,811.3 hectares are undergoing sub-division and registration. \uf0b7 By time of closure of the project, KOPGT received dividends amounting to UGX.16.09bn from OPUL as the return on investment made by GOU to acquire land and lease the same to OPUL however, there were no clear guidelines to guide on how the funds should be managed. The lack of guidelines may result into mismanagement of the funds. \uf0b7 At the time of the closure of the project, VODP2 (KOPGT) recovered and remitted UGX.29.11Bn from smallholder farmers of Kalangala to the consolidated fund, however these funds have not been utilized to finance smallholder plantation development in Buvuma contrary to Paragraph 108 of the VODP2 project design document. \uf0b7 It was noted that the four (4) bank accounts with a balance of UGX.113m were yet to be closed in line with TAIs. Failure to close project accounts exposes the un-utilized funds to misuse. \uf0b7 Assets of the project such as furniture, motor vehicles, motor cycles, computers; GPS, Tablet, etc. had not been handed over to the mother Ministry for further reallocation and sustainability.", null], ["13", "Cotton Development Organisation (CDO) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Agency; none was fully achieved while all the five (05) were partially achieved. \uf0b7 Out of the budgeted NTR revenue of UGX.4.22Bn for the financial year 2019/2020, only UGX.2.968 was collected representing performance of 70.3% of the target. I noted a shortfall in releases amounting to UGX.1.4bn representing 16.2% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 99.3%. \uf0b7 I sampled 5 out-puts with 40 activities worth UGX.6.79Bn representing 95% of the total budget and noted that 3 outputs with a total of 25 activities and expenditure worth UGX.5.74Bn were insufficiently quantified i.e. out of the 25 activities, 6 activities (24%) were quantified while 19 activities (76%) were not clearly quantified to enable assessment of performance. 1 output with a total of 14 activities and expenditure worth UGX.0.45Bn was not quantified at all. Furthermore, the 1 quantified activity worth UGX.59Bn assessed was partially implemented. \uf0b7 The Agency did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, it also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 3 quarterly performance reports were submitted after the deadline of the quarterly submission deadline which affects the timely evaluation of performance. \uf0b7 Shortcomings were observed in the Agency\u2019s fleet management which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "103", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "included incomplete recording of motor vehicles in the assets register, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 46 positions 35 positions have been filled, leaving 11 positions vacant.", null], ["14", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\uf0b7 All the 5 strategic objectives to be achieved by the Agency for the strategic period did not have clear targets and I could therefore not assess their performance thus curtailing effective accountability for funds appropriated. \uf0b7 Out of the budgeted revenue of UGX 0.39Bn for the financial year 2019/2020, UGX 0.35Bn was collected representing performance of 90% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.77Bn representing 27% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.029Bn representing an absorption level of 99.6%. \uf0b7 I sampled 5 out-puts with 13 activities worth UGX.7.27Bn representing 98% of the total budget and noted that none of the activities were quantified. Further, as a result I could not assess performance of the outputs. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 3 quarterly performance reports were submitted after the deadline for the quarterly submission. I also noted Inconsistencies between actual and reported performance. \uf0b7 Arrears totalling to UGX.0.047Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UGX. 632,800,094 were utilized for payment of machinery and equipment, transport equipment and maintenance-civil, fuel, travel abroad, welfare and consultancy but the funds had been irregularly budgeted under Medical and Agricultural supplies. \uf0b7 The Authority has failed to collect CESS revenue compensation from MoFPED contrary to the presidential directive requiring the same. \uf0b7 Several challenges were noted regarding the DDA management of properties such as lack of Land titles, expired leases, land encroachment, litigations, dilapidated and non-functional properties. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of UGX.0.56Bn Shortcomings were observed in the entity\u2019s fleet management which included; non-compliance with Government ban on procurement of vehicles, unplanned acquisition of cars, incomplete maintenance of vehicle records, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain proper vehicle log books and absence of Annual vehicle inspections. \uf0b7 The Authority had no governing board in place which adversely impacted the entity operations. \uf0b7 Out of the approved 140 posts, only 64 were filled; representing 45.7% of the approved posts."], ["15", "Agriculture Value Chain Development Program (AVCDP) **Opinion** Unqualified", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2019/2020; two (2) had been fully achieved, five (5) were partially achieved while five (5) were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.6.9Bn which is 61% of the budget. Further, the entity remained with unspent balance of UGX.2.9Bn representing an absorption level of 62%. \uf0b7 I reviewed all the sixteen (16) outputs with 110 activities worth UGX.1.52Bn and noted that all the 16 outputs with a total of 110 activities were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "included incomplete recording of motor vehicles in the assets register, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 46 positions 35 positions have been filled, leaving 11 positions vacant.", null], ["14", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\uf0b7 All the 5 strategic objectives to be achieved by the Agency for the strategic period did not have clear targets and I could therefore not assess their performance thus curtailing effective accountability for funds appropriated. \uf0b7 Out of the budgeted revenue of UGX 0.39Bn for the financial year 2019/2020, UGX 0.35Bn was collected representing performance of 90% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.77Bn representing 27% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.029Bn representing an absorption level of 99.6%. \uf0b7 I sampled 5 out-puts with 13 activities worth UGX.7.27Bn representing 98% of the total budget and noted that none of the activities were quantified. Further, as a result I could not assess performance of the outputs. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 3 quarterly performance reports were submitted after the deadline for the quarterly submission. I also noted Inconsistencies between actual and reported performance. \uf0b7 Arrears totalling to UGX.0.047Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UGX. 632,800,094 were utilized for payment of machinery and equipment, transport equipment and maintenance-civil, fuel, travel abroad, welfare and consultancy but the funds had been irregularly budgeted under Medical and Agricultural supplies. \uf0b7 The Authority has failed to collect CESS revenue compensation from MoFPED contrary to the presidential directive requiring the same. \uf0b7 Several challenges were noted regarding the DDA management of properties such as lack of Land titles, expired leases, land encroachment, litigations, dilapidated and non-functional properties. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of UGX.0.56Bn Shortcomings were observed in the entity\u2019s fleet management which included; non-compliance with Government ban on procurement of vehicles, unplanned acquisition of cars, incomplete maintenance of vehicle records, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain proper vehicle log books and absence of Annual vehicle inspections. \uf0b7 The Authority had no governing board in place which adversely impacted the entity operations. \uf0b7 Out of the approved 140 posts, only 64 were filled; representing 45.7% of the approved posts."], ["15", "Agriculture Value Chain Development Program (AVCDP) **Opinion** Unqualified", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2019/2020; two (2) had been fully achieved, five (5) were partially achieved while five (5) were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.6.9Bn which is 61% of the budget. Further, the entity remained with unspent balance of UGX.2.9Bn representing an absorption level of 62%. \uf0b7 I reviewed all the sixteen (16) outputs with 110 activities worth UGX.1.52Bn and noted that all the 16 outputs with a total of 110 activities were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "included incomplete recording of motor vehicles in the assets register, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 46 positions 35 positions have been filled, leaving 11 positions vacant.", null], ["14", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\uf0b7 All the 5 strategic objectives to be achieved by the Agency for the strategic period did not have clear targets and I could therefore not assess their performance thus curtailing effective accountability for funds appropriated. \uf0b7 Out of the budgeted revenue of UGX 0.39Bn for the financial year 2019/2020, UGX 0.35Bn was collected representing performance of 90% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.77Bn representing 27% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.029Bn representing an absorption level of 99.6%. \uf0b7 I sampled 5 out-puts with 13 activities worth UGX.7.27Bn representing 98% of the total budget and noted that none of the activities were quantified. Further, as a result I could not assess performance of the outputs. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 3 quarterly performance reports were submitted after the deadline for the quarterly submission. I also noted Inconsistencies between actual and reported performance. \uf0b7 Arrears totalling to UGX.0.047Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UGX. 632,800,094 were utilized for payment of machinery and equipment, transport equipment and maintenance-civil, fuel, travel abroad, welfare and consultancy but the funds had been irregularly budgeted under Medical and Agricultural supplies. \uf0b7 The Authority has failed to collect CESS revenue compensation from MoFPED contrary to the presidential directive requiring the same. \uf0b7 Several challenges were noted regarding the DDA management of properties such as lack of Land titles, expired leases, land encroachment, litigations, dilapidated and non-functional properties. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of UGX.0.56Bn Shortcomings were observed in the entity\u2019s fleet management which included; non-compliance with Government ban on procurement of vehicles, unplanned acquisition of cars, incomplete maintenance of vehicle records, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain proper vehicle log books and absence of Annual vehicle inspections. \uf0b7 The Authority had no governing board in place which adversely impacted the entity operations. \uf0b7 Out of the approved 140 posts, only 64 were filled; representing 45.7% of the approved posts."], ["15", "Agriculture Value Chain Development Program (AVCDP) **Opinion** Unqualified", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2019/2020; two (2) had been fully achieved, five (5) were partially achieved while five (5) were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.6.9Bn which is 61% of the budget. Further, the entity remained with unspent balance of UGX.2.9Bn representing an absorption level of 62%. \uf0b7 I reviewed all the sixteen (16) outputs with 110 activities worth UGX.1.52Bn and noted that all the 16 outputs with a total of 110 activities were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "104", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified. \uf0b7 Further, out of the 16 outputs that were fully quantified, I observed that; no output was fully implemented; six (6) outputs with a total of sixty-one (61) activities worth UGX.1.52Bn were partially implemented i.e. out of the 61 activities, 17 activities (28%) were fully implemented, 5 activities (8%) were partially implemented while 39 activities (64%) remained unimplemented. 10 outputs with a total of 49 activities were not implemented at all. \uf0b7 I noted that the Project commencement date was delayed by more than seven (7) months i.e. 224 days and by the time of audit, the project was at 20% timeframe although it should have been at 40%. \uf0b7 I noted that the annual interest charge payable on the unwithdrawn project funds amounts to USD 175,620 (UGX 654,243,403.81 as at 30th June 2020). This resulted into nugatory expenditure in form of interest charges and delayed service delivery to beneficiaries.", null], ["16", "National Oil Palm Project (NOPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 16 strategic targets to be achieved by project closure; none was fully achieved, 1 was partially achieved while 15 were not achieved at all. \uf0b7 There was a shortfall in releases amounting to UGX.37.308bn (UGX.23.5bn representing 53% of the donor component and UGX.13.808Bn representing 69% of the GOU co-funding). Further, the entity remained with unspent balance of UGX.18.426bn representing an absorption level of 32%. \uf0b7 I sampled 9 outputs with 101 activities and expenditure of UGX.8.646Bn and noted that 1 output with 10 activities and expenditure worth UGX.0.74Bn was fully quantified. 1 output with 21 activities and nil expenditure was insufficiently quantified of which 9 activities (43%) were quantified to enable measurement of performance while 12 activities (57%) were not clearly quantified. 7 outputs with 70 activities and expenditure worth UGX.7.905Bn were not quantified at all to enable assessment of performance. \uf0b7 Further, the 1 output that was fully quantified with 10 activities worth UGX.0.740Bn was partially implemented. Out of the ten (10) activities, the entity implemented 2 activities (20%) while 8 activities (80%) remained unimplemented."], ["", "**JUSTICE LAW AND ORDER SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "quantified. \uf0b7 Further, out of the 16 outputs that were fully quantified, I observed that; no output was fully implemented; six (6) outputs with a total of sixty-one (61) activities worth UGX.1.52Bn were partially implemented i.e. out of the 61 activities, 17 activities (28%) were fully implemented, 5 activities (8%) were partially implemented while 39 activities (64%) remained unimplemented. 10 outputs with a total of 49 activities were not implemented at all. \uf0b7 I noted that the Project commencement date was delayed by more than seven (7) months i.e. 224 days and by the time of audit, the project was at 20% timeframe although it should have been at 40%. \uf0b7 I noted that the annual interest charge payable on the unwithdrawn project funds amounts to USD 175,620 (UGX 654,243,403.81 as at 30th June 2020). This resulted into nugatory expenditure in form of interest charges and delayed service delivery to beneficiaries.", null], ["16", "National Oil Palm Project (NOPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 16 strategic targets to be achieved by project closure; none was fully achieved, 1 was partially achieved while 15 were not achieved at all. \uf0b7 There was a shortfall in releases amounting to UGX.37.308bn (UGX.23.5bn representing 53% of the donor component and UGX.13.808Bn representing 69% of the GOU co-funding). Further, the entity remained with unspent balance of UGX.18.426bn representing an absorption level of 32%. \uf0b7 I sampled 9 outputs with 101 activities and expenditure of UGX.8.646Bn and noted that 1 output with 10 activities and expenditure worth UGX.0.74Bn was fully quantified. 1 output with 21 activities and nil expenditure was insufficiently quantified of which 9 activities (43%) were quantified to enable measurement of performance while 12 activities (57%) were not clearly quantified. 7 outputs with 70 activities and expenditure worth UGX.7.905Bn were not quantified at all to enable assessment of performance. \uf0b7 Further, the 1 output that was fully quantified with 10 activities worth UGX.0.740Bn was partially implemented. Out of the ten (10) activities, the entity implemented 2 activities (20%) while 8 activities (80%) remained unimplemented."], ["", "**JUSTICE LAW AND ORDER SECTOR**", ""], ["1", "Judiciary Department **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 62 strategic Interventions; nine (9) targets had been fully achieved, thirty (30) partially achieved, sixteen (16) not achieved at all, three (3) had no set targets making it difficult to evaluate them, while data for four (4) was not availed to audit. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.05bn representing 17% and a shortfall in GoU releases amounting to UGX.2.7bn representing 1.4%. \uf0b7 I reviewed 11 outputs with 58 activities and expenditure of UGX. 187.46bn and noted that 9 outputs with 50 activities and expenditure worth UGX. 184.575bn were fully quantified, 2 outputs with 8 activities and expenditure worth UGX.2.883Bn were not quantified at all. \uf0b7 Further, I observed that nine (9) outputs with a total of fifty (50) activities worth UGX.184.575bn were partially implemented. Out of the fifty (50) activities, the entity fully implemented thirty (30) activities (60%), sixteen (16) activities (32%) were partially implemented, three (3) activities (6%) were not implemented, and two (2) activities (2%) were not planned. \uf0b7 The Judiciary did not prepare and submit the annual monitoring plans to MoFPED, NPA and Office of the Prime Minister and MoFPED as required by Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for the 4 quarters after the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "105", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "submission deadline with an average delay of 40 days. \uf0b7 Domestic arrears increased by UGX.2.64Bn from UGX.9.64Bn in the previous year to UGX.12.27Bn in the year under review. Further, only UGX.11,868,000 (1%) was provided for settlement of domestic arrears in the current year budget. Further, the balance carried forward includes money forfeited by defendants on jumping bail or skipping Court sessions. This money ought to have been transferred to the Consolidated Fund (CF) but this was not done. \uf0b7 I observed that a total sum of UGX. 153,028,500 was spent on State Briefs, without a policy to guide the selection and payment of the state briefs. \uf0b7 Receivables worth UGX. 320,947,170 relating to prior year missing expenditure vouchers for various officers and companies are still missing for over a financial year and the money remains un accounted for. \uf0b7 I noted that receivables amounting to UGX.223,519,926 relating to the un recovered bail and security funds for the year 2018-19 were not disclosed in the statement of financial position. \uf0b7 Magistrate G1 Courts established in the year 2016 were found not be operational forcing inmates to walk for long distances to operational Courts in search of Justice. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include vehicles not of recommended engine capacities, vehicle inspections not undertaken, lack of fuel registers, vehicle journey log books not maintained and vehicles exceeding the recommended five years of useful life. \uf0b7 Case backlogs increased by 121.1% overall, instead of the expected reduction. \uf0b7 UGX.1,959,320,988 paid for allowances to staff and fuel was budgeted for and charged under code 221006 (commissions and related charges).", null], ["2", "Uganda Police Force **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals to be achieved by UPF; 1 was fully achieved, while 7 were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX. 21,482,289,539 for the financial year 2019/2020, UGX. 30,028,691,921 was collected representing performance of 140% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.3.80bn representing 0.5% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.64Bn, representing an absorption level of 99.5%. \uf0b7 I sampled 33 outputs with 225 activities worth UGX. 573.91Bn representing 70.5% of the total budget and noted that 17 outputs with 154 activities worth UGX.337.80Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 71 quantified activities worth UGX.236.11Bn assessed; 2 activities representing 3% were fully implemented while 69 activities representing 97% were partially implemented. \uf0b7 UPF did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Four (4) quarterly performance reports were submitted after the deadline of submission of the quarterly reports. \uf0b7 UPF received funds amounting to UGX. UGX.37,484,662,000 for Covid-19 activities and planned to implement 53 activities. Out of these, Forty-five (45) activities worth UGX. 32.2Bn were fully quantified, and 8 activities worth UGX.0.918Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 45 quantified activities assessed; 11 activities worth UGX.1,000,010,000 were not implemented. \uf0b7 I noted that UPF procured vehicles in the last three years at a cost of 85.1Bn. Shortcomings were observed in the Force\u2019s fleet management included failure to comply with the government\u2019s ban on vehicle acquisition, improper"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "submission deadline with an average delay of 40 days. \uf0b7 Domestic arrears increased by UGX.2.64Bn from UGX.9.64Bn in the previous year to UGX.12.27Bn in the year under review. Further, only UGX.11,868,000 (1%) was provided for settlement of domestic arrears in the current year budget. Further, the balance carried forward includes money forfeited by defendants on jumping bail or skipping Court sessions. This money ought to have been transferred to the Consolidated Fund (CF) but this was not done. \uf0b7 I observed that a total sum of UGX. 153,028,500 was spent on State Briefs, without a policy to guide the selection and payment of the state briefs. \uf0b7 Receivables worth UGX. 320,947,170 relating to prior year missing expenditure vouchers for various officers and companies are still missing for over a financial year and the money remains un accounted for. \uf0b7 I noted that receivables amounting to UGX.223,519,926 relating to the un recovered bail and security funds for the year 2018-19 were not disclosed in the statement of financial position. \uf0b7 Magistrate G1 Courts established in the year 2016 were found not be operational forcing inmates to walk for long distances to operational Courts in search of Justice. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include vehicles not of recommended engine capacities, vehicle inspections not undertaken, lack of fuel registers, vehicle journey log books not maintained and vehicles exceeding the recommended five years of useful life. \uf0b7 Case backlogs increased by 121.1% overall, instead of the expected reduction. \uf0b7 UGX.1,959,320,988 paid for allowances to staff and fuel was budgeted for and charged under code 221006 (commissions and related charges).", null], ["2", "Uganda Police Force **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals to be achieved by UPF; 1 was fully achieved, while 7 were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX. 21,482,289,539 for the financial year 2019/2020, UGX. 30,028,691,921 was collected representing performance of 140% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.3.80bn representing 0.5% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.64Bn, representing an absorption level of 99.5%. \uf0b7 I sampled 33 outputs with 225 activities worth UGX. 573.91Bn representing 70.5% of the total budget and noted that 17 outputs with 154 activities worth UGX.337.80Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 71 quantified activities worth UGX.236.11Bn assessed; 2 activities representing 3% were fully implemented while 69 activities representing 97% were partially implemented. \uf0b7 UPF did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Four (4) quarterly performance reports were submitted after the deadline of submission of the quarterly reports. \uf0b7 UPF received funds amounting to UGX. UGX.37,484,662,000 for Covid-19 activities and planned to implement 53 activities. Out of these, Forty-five (45) activities worth UGX. 32.2Bn were fully quantified, and 8 activities worth UGX.0.918Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 45 quantified activities assessed; 11 activities worth UGX.1,000,010,000 were not implemented. \uf0b7 I noted that UPF procured vehicles in the last three years at a cost of 85.1Bn. Shortcomings were observed in the Force\u2019s fleet management included failure to comply with the government\u2019s ban on vehicle acquisition, improper"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "106", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "maintenance of motor vehicle records, failure to update the asset management module on IFMS, lack of a fleet management policy, failure to maintain vehicle movement log-books, and use of drivers without valid driver\u2019s permits. \uf0b7 Although UPF has court awards and compensation claims amounting to UGX.6.4Bn, the entity only provided in the budget for only UGX.300m. \uf0b7 UPF billed drivers under the Express Penalty System (EPS) revenue amounting to UGX.18,948,260,000 for the year, but only collected UGX.16,459,310,000 (87%) resulting in a shortfall of UGX.2,488,950,000. \uf0b7 Out of the UGX.30,028,691,921 non-tax revenue collected, only UGX.29,433,434,096 was remitted to the consolidated fund, and the variance UGX.604,357,825 was still cash held in transit at the financial year. \uf0b7 I noted that the police\u2019s key revenue sources included fees for training other security organs, hire of police boats, escort charges, general charges, and police band were not billed or revenues collected. Although UPF collected revenues from certificates of conduct, these were not budgeted for.", null], ["3", "Ministry of Justice & Constitutional Affairs **Opinion** Unqualified", "\uf0b7 All the 13 planned strategic goals that were set by the Ministry were partially achieved. \uf0b7 Out of the budgeted revenue of UGX. 0.11Bn for the financial year 2019/2020, UGX.0.35Bn was collected representing excellent performance. \uf0b7 There was a shortfall in releases amounting to UGX.7.707bn representing 8.3% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.287Bn representing an absorption level of 96%. \uf0b7 I reviewed 23 outputs with 45 activities worth UGX. 81.442Bn representing 100% of the total budget and noted that 6 outputs with 12 activities worth UGX.36.770Bn were not quantified to enable measurement of performance, 2 outputs with 7 activities and expenditure worth UGX.2.835Bn were insufficiently quantified. Furthermore, of the 26 quantified activities worth UGX. UGX.41.836Bn assessed; 9 activities were fully implemented, 16 partially implemented, and one activity was not implemented. \uf0b7 The Ministry prepared and submitted quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. However, the Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. \uf0b7 All four quarterly performance reports were submitted after the deadline. \uf0b7 I noted significant differences in the performance target figure set for the individual activities in the departmental approved work plan and the Ministry\u2019s quarterly performance reports. \uf0b7 Arrears totalling to UGX.403Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Ministry has continued to recognize UGX. 3.478Bn in its schedule of arrears due to Companies in Liquidation account yet these arrears will most likely not crystallize. \uf0b7 The outstanding amount in Court awards and compensations has been accumulating over the last nine (9) years except for a slight decrease in the year under review of 8%. The outstanding amount now stands at UGX.392 Bn. \uf0b7 I noted that there are court awards close to 10 years or more that have never been considered for payment and have now attracted interest totalling to UGX.185Bn with interest rates ranging from 6% to 30% per annum. \uf0b7 I noted that the entity procured 25 vehicles in the last three years at a cost of 7.8Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain fuel registers, failure to maintain vehicle log books and failure to carry out annual vehicle inspections."], ["4", "Uganda Human Rights", "\uf0b7 Out of the planned 14 strategic goals to be achieved by the commission; 6"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "maintenance of motor vehicle records, failure to update the asset management module on IFMS, lack of a fleet management policy, failure to maintain vehicle movement log-books, and use of drivers without valid driver\u2019s permits. \uf0b7 Although UPF has court awards and compensation claims amounting to UGX.6.4Bn, the entity only provided in the budget for only UGX.300m. \uf0b7 UPF billed drivers under the Express Penalty System (EPS) revenue amounting to UGX.18,948,260,000 for the year, but only collected UGX.16,459,310,000 (87%) resulting in a shortfall of UGX.2,488,950,000. \uf0b7 Out of the UGX.30,028,691,921 non-tax revenue collected, only UGX.29,433,434,096 was remitted to the consolidated fund, and the variance UGX.604,357,825 was still cash held in transit at the financial year. \uf0b7 I noted that the police\u2019s key revenue sources included fees for training other security organs, hire of police boats, escort charges, general charges, and police band were not billed or revenues collected. Although UPF collected revenues from certificates of conduct, these were not budgeted for.", null], ["3", "Ministry of Justice & Constitutional Affairs **Opinion** Unqualified", "\uf0b7 All the 13 planned strategic goals that were set by the Ministry were partially achieved. \uf0b7 Out of the budgeted revenue of UGX. 0.11Bn for the financial year 2019/2020, UGX.0.35Bn was collected representing excellent performance. \uf0b7 There was a shortfall in releases amounting to UGX.7.707bn representing 8.3% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.287Bn representing an absorption level of 96%. \uf0b7 I reviewed 23 outputs with 45 activities worth UGX. 81.442Bn representing 100% of the total budget and noted that 6 outputs with 12 activities worth UGX.36.770Bn were not quantified to enable measurement of performance, 2 outputs with 7 activities and expenditure worth UGX.2.835Bn were insufficiently quantified. Furthermore, of the 26 quantified activities worth UGX. UGX.41.836Bn assessed; 9 activities were fully implemented, 16 partially implemented, and one activity was not implemented. \uf0b7 The Ministry prepared and submitted quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. However, the Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. \uf0b7 All four quarterly performance reports were submitted after the deadline. \uf0b7 I noted significant differences in the performance target figure set for the individual activities in the departmental approved work plan and the Ministry\u2019s quarterly performance reports. \uf0b7 Arrears totalling to UGX.403Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Ministry has continued to recognize UGX. 3.478Bn in its schedule of arrears due to Companies in Liquidation account yet these arrears will most likely not crystallize. \uf0b7 The outstanding amount in Court awards and compensations has been accumulating over the last nine (9) years except for a slight decrease in the year under review of 8%. The outstanding amount now stands at UGX.392 Bn. \uf0b7 I noted that there are court awards close to 10 years or more that have never been considered for payment and have now attracted interest totalling to UGX.185Bn with interest rates ranging from 6% to 30% per annum. \uf0b7 I noted that the entity procured 25 vehicles in the last three years at a cost of 7.8Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain fuel registers, failure to maintain vehicle log books and failure to carry out annual vehicle inspections."], ["4", "Uganda Human Rights", "\uf0b7 Out of the planned 14 strategic goals to be achieved by the commission; 6"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "107", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Commission (UHRC) **Opinion** Unqualified", "were fully achieved while 3 were partially achieved and 4 were not achieved. \uf0b7 Out of the budgeted revenue of UGX.540,000,000 for the financial year 2019/2020, UGX. 6,250,000 was collected, representing a performance of 1.15% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.012bn representing 0.05% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.87Bn, representing an absorption level of 90.5%. \uf0b7 I sampled 10 outputs with 35 activities worth UGX. 17.02Bn representing 95.03% of the total budget and noted that 2 outputs with 7 activities worth UGX.15.3Bn were not quantified to enable measurement of performance, 5 outputs with 22 activities and expenditure worth UGX.1.61bn were insufficiently quantified. Furthermore, of the 6 quantified activities worth UGX. UGX.011bn assessed; 5 activities were fully implemented while one activity was not implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Two quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.0.6Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UHRC had tribunal case backlogs of 1,673 cases at the beginning of the financial year 2019/2020, and 150 additional cases were registered during the year resulting in a total of 1,823 cases to be resolved. Out of 1,823 cases, only 67 (3.7%) were investigated and disposed of. \uf0b7 The commission owned five (5) land properties in different parts of the country as at 30th June 2020. I noted the following; The land acquisition agreements describing in detail the freehold land on Plot 2 donated by Masaka District Land Board to UHRC, and the leasehold land on Plot 20 and plot 24 located at Buganda road were not availed for verification, Leasehold land in Gulu has not been valued, no evidence of follow up by the commission on land in Masaka, the Land area for plot 22 and plot 24 Buganda road not disclosed. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.03Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars and vehicles were not accurately recorded in the format prescribed by the Accountant General. \uf0b7 Out of the approved staff structure of 224 positions, 185 positions have been filled, leaving 39 positions vacant of these included critical ones like chairperson and two commissioner members."], ["5", "Uganda Registrations Services Bureau (URSB) \u2013 OPERATIONS **Opinion** Unqualified", "\uf0b7 Out of the planned 65 strategic goals to be achieved by the entity; 19 were fully achieved, 11 were partially achieved, 24 were not achieved, 10 were not quantified, and one was not in the Strategic Development Plan. \uf0b7 Out of the budgeted revenue of UGX. 59,510,000,000 for the financial year 2019/2020, UGX. 38,518,099,778 was collected, representing a performance of 64.7% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.548bn representing 9.5% of the budget. Furthermore, the entity remained with an unspent balance of UGX.0.76Bn, representing an absorption level of 96.9%. \uf0b7 I reviewed all the 9 outputs with 20 activities worth UGX. 23.594Bn representing 100% of the total budget and noted that one output with 1 activity worth UGX.0.150Bn was not quantified to enable measurement of performance. Furthermore, of the 19 quantified activities worth UGX.23.444Bn assessed; 5 activities representing 26% were fully implemented while 14 activities representing 74% were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "108", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three (3) quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.1.46Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the bureau\u2019s fleet management which included; inaccurate recording of vehicles in the asset register thus not recorded in a format prescribed by the Accountant General and failure to maintain fuel registers.", null], ["6", "Uganda Registration Services Bureau (URSB) \u2013 LIQUIDATION **Opinion** Unqualified", "\uf0b7 The entity remained with an unspent balance of UGX. 0.862bn representing an absorption level of 51.2%. \uf0b7 I reviewed all the 12 outputs with 38 activities worth UGX. 0.905Bn representing 100% of the total budget and noted that all activities were fully quantified. Furthermore, of the 38 quantified activities worth UGX.0.905Bn assessed; 2 activities were fully implemented, one activity was not implemented at all and 35 activities were partially implemented. \uf0b7 Delayed recovery of receivables amounting to UGX 6,252,764,629 included in this figure is UGX.3,353,802,640 borrowed by the Ministry of Justice and Constitutional Affairs to pay rent for the department of the Registrar General in the Ministry of Justice and Constitutional Affairs. \uf0b7 I noted delays in concluding the processes of liquidation, before transferring to the privatisation unit of government. \uf0b7 4 (four) assets that belonged to the former liquidated companies, mainly land in different locations of the country were still under the control of the Official Receiver."], ["7", "Directorate of Citizenship and Immigration Control (DCIC) **Opinion** Unqualified", "\uf0b7 Out of the planned 40 strategic goals to be achieved by the Directorate; 12 were fully achieved, 17 were partially achieved while 11 were not achieved. \uf0b7 Out of the budgeted revenue of UGX. 218,520,000,000 for the financial year 2019/2020, UGX. 183,996,292,024 was collected representing performance of 84.2% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.91bn representing 12.7% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 16 out-puts with 126 activities worth UGX. 101.68Bn representing 100.0% of the total budget and noted that 3 outputs with 16 activities worth UGX.5.56Bn were not quantified to enable measurement of performance. Furthermore, of the 16 quantified activities worth UGX.5.56Bn assessed; 7 activities representing 44% were fully implemented while 6 activities representing 38% were partially implemented and 3 activities representing 19% were unimplemented. \uf0b7 DCIC did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 1 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The directorate received UGX. UGX.1,741,140,000 as funds for Covid-19 activities and planned to implement 11 activities. Five (5) activities worth UGX. 1.59Bn were fully quantified and 6 activities worth UGX.0.279Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 5 quantified activities assessed; 1 activities worth UGX.215,040,000 was not implemented. \uf0b7 Non-citizens were issued work permits valued at USD.709,775 (UGX.2,647,560,119) without payment of the requisite fees resulting in a loss of funds. However, by the time of audit, USD.185,025 (UGX.690,169,000) had"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three (3) quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.1.46Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the bureau\u2019s fleet management which included; inaccurate recording of vehicles in the asset register thus not recorded in a format prescribed by the Accountant General and failure to maintain fuel registers.", null], ["6", "Uganda Registration Services Bureau (URSB) \u2013 LIQUIDATION **Opinion** Unqualified", "\uf0b7 The entity remained with an unspent balance of UGX. 0.862bn representing an absorption level of 51.2%. \uf0b7 I reviewed all the 12 outputs with 38 activities worth UGX. 0.905Bn representing 100% of the total budget and noted that all activities were fully quantified. Furthermore, of the 38 quantified activities worth UGX.0.905Bn assessed; 2 activities were fully implemented, one activity was not implemented at all and 35 activities were partially implemented. \uf0b7 Delayed recovery of receivables amounting to UGX 6,252,764,629 included in this figure is UGX.3,353,802,640 borrowed by the Ministry of Justice and Constitutional Affairs to pay rent for the department of the Registrar General in the Ministry of Justice and Constitutional Affairs. \uf0b7 I noted delays in concluding the processes of liquidation, before transferring to the privatisation unit of government. \uf0b7 4 (four) assets that belonged to the former liquidated companies, mainly land in different locations of the country were still under the control of the Official Receiver."], ["7", "Directorate of Citizenship and Immigration Control (DCIC) **Opinion** Unqualified", "\uf0b7 Out of the planned 40 strategic goals to be achieved by the Directorate; 12 were fully achieved, 17 were partially achieved while 11 were not achieved. \uf0b7 Out of the budgeted revenue of UGX. 218,520,000,000 for the financial year 2019/2020, UGX. 183,996,292,024 was collected representing performance of 84.2% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.91bn representing 12.7% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 16 out-puts with 126 activities worth UGX. 101.68Bn representing 100.0% of the total budget and noted that 3 outputs with 16 activities worth UGX.5.56Bn were not quantified to enable measurement of performance. Furthermore, of the 16 quantified activities worth UGX.5.56Bn assessed; 7 activities representing 44% were fully implemented while 6 activities representing 38% were partially implemented and 3 activities representing 19% were unimplemented. \uf0b7 DCIC did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 1 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The directorate received UGX. UGX.1,741,140,000 as funds for Covid-19 activities and planned to implement 11 activities. Five (5) activities worth UGX. 1.59Bn were fully quantified and 6 activities worth UGX.0.279Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 5 quantified activities assessed; 1 activities worth UGX.215,040,000 was not implemented. \uf0b7 Non-citizens were issued work permits valued at USD.709,775 (UGX.2,647,560,119) without payment of the requisite fees resulting in a loss of funds. However, by the time of audit, USD.185,025 (UGX.690,169,000) had"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "109", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "been recovered by management. \uf0b7 During the financial year 2018-2019, NCIC transferred a sum of UGX.1,864,237,444 to Uganda Police Force for construction of Phase 1 of the Ministry of Internal Affairs Headquarters but the construction is yet to commence. \uf0b7 I noted that the entity procured 8 vehicles in the last three years at a cost of 1.4Bn Shortcomings were observed in the Directorate\u2019s fleet management including; non-compliance with the government ban on acquisition of vehicles, failure to update the Government\u2019s computerised financial management information system with the vehicles acquired. I also noted that the entity did not have a fleet management policy. \uf0b7 Although the directorate complied with its terms under the contract procurement of 600,000 passport booklets worth UGX.116.9Bn, the supplier, USPC is yet to complete their obligations under the contract including building of a house for the personalisation operations of the entity, roll out of the system to 3 regional offices and 7 missions abroad.", null], ["8", "Uganda Prisons Service (UPS) **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals in the just concluded strategic plan of Uganda Prisons Services; 2 goals were fully achieved, while four were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.26,860,000,000 for the financial year 2019/2020, UGX. 20,780,992,347 was collected, representing a performance of 77.4% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.074Bn representing 0.03% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.8Bn representing an absorption level of 99.3%. \uf0b7 I sampled 28 outputs with 88 activities worth UGX. 276Bn representing 100.0% of the total budget and noted that 13 outputs with 47 activities worth UGX.84.03Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 15 fully quantified outputs worth UGX.172.71Bn assessed; 21 activities representing 51% were fully implemented while 20 activities representing 49% were partially implemented. \uf0b7 Uganda Prisons Services did not prepare and submit the quarterly reports plans to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One (1) quarterly performance report was submitted after the quarterly deadline. \uf0b7 Arrears totalling to UGX.54.59Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Uganda Prisons received UGX. UGX.4,393,640,000 as funds for Covid-19 activities and planned to implement three activities. All activities were implemented as planned. \uf0b7 I noted that UPS procured 43 vehicles in the last three years at a cost of 5.59Bn. Shortcomings were observed in the management of fleet management including; failure to update the Government\u2019s computerised financial management information system with the vehicles acquired, the absence of annual motor vehicle inspections, and the lack of a fleet management policy. \uf0b7 There was persistent overcrowding in the prisons facilities with the number of inmates consistently exceeding the cells\u2019 holding capacity in over 33 prisons. The average occupancy in prisons stands at 438% of the existing capacity. \uf0b7 Although Uganda Prisons Services had a strategic goal of eliminating the bucket system by the financial year 2021, a total of 29 prisons are still using the bucket system, which is unhygienic and degrading to prisoners. \uf0b7 Uganda Prisons Service has an approved organisation structure comprising of 49,470 staff. However, only 9,235 (19%) posts have been filled, leaving a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "been recovered by management. \uf0b7 During the financial year 2018-2019, NCIC transferred a sum of UGX.1,864,237,444 to Uganda Police Force for construction of Phase 1 of the Ministry of Internal Affairs Headquarters but the construction is yet to commence. \uf0b7 I noted that the entity procured 8 vehicles in the last three years at a cost of 1.4Bn Shortcomings were observed in the Directorate\u2019s fleet management including; non-compliance with the government ban on acquisition of vehicles, failure to update the Government\u2019s computerised financial management information system with the vehicles acquired. I also noted that the entity did not have a fleet management policy. \uf0b7 Although the directorate complied with its terms under the contract procurement of 600,000 passport booklets worth UGX.116.9Bn, the supplier, USPC is yet to complete their obligations under the contract including building of a house for the personalisation operations of the entity, roll out of the system to 3 regional offices and 7 missions abroad.", null], ["8", "Uganda Prisons Service (UPS) **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals in the just concluded strategic plan of Uganda Prisons Services; 2 goals were fully achieved, while four were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.26,860,000,000 for the financial year 2019/2020, UGX. 20,780,992,347 was collected, representing a performance of 77.4% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.074Bn representing 0.03% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.8Bn representing an absorption level of 99.3%. \uf0b7 I sampled 28 outputs with 88 activities worth UGX. 276Bn representing 100.0% of the total budget and noted that 13 outputs with 47 activities worth UGX.84.03Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 15 fully quantified outputs worth UGX.172.71Bn assessed; 21 activities representing 51% were fully implemented while 20 activities representing 49% were partially implemented. \uf0b7 Uganda Prisons Services did not prepare and submit the quarterly reports plans to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One (1) quarterly performance report was submitted after the quarterly deadline. \uf0b7 Arrears totalling to UGX.54.59Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Uganda Prisons received UGX. UGX.4,393,640,000 as funds for Covid-19 activities and planned to implement three activities. All activities were implemented as planned. \uf0b7 I noted that UPS procured 43 vehicles in the last three years at a cost of 5.59Bn. Shortcomings were observed in the management of fleet management including; failure to update the Government\u2019s computerised financial management information system with the vehicles acquired, the absence of annual motor vehicle inspections, and the lack of a fleet management policy. \uf0b7 There was persistent overcrowding in the prisons facilities with the number of inmates consistently exceeding the cells\u2019 holding capacity in over 33 prisons. The average occupancy in prisons stands at 438% of the existing capacity. \uf0b7 Although Uganda Prisons Services had a strategic goal of eliminating the bucket system by the financial year 2021, a total of 29 prisons are still using the bucket system, which is unhygienic and degrading to prisoners. \uf0b7 Uganda Prisons Service has an approved organisation structure comprising of 49,470 staff. However, only 9,235 (19%) posts have been filled, leaving a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "110", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "balance of 40,235 (81%) posts vacant. \uf0b7 Uganda Prisons service owns a total of approximately 158 pieces of land. However, only 52 (33%) pieces are surveyed and titled, 17 (11%) pieces are surveyed but still not yet titled, while 89 (56%) pieces were not yet surveyed.", null], ["9", "National Identification and Registration Authority (NIRA) **Opinion** Unqualified", "\uf0b7 All the six strategic goals were were partially achieved. \uf0b7 UGX.3,313,967,690 out of UGX.15,000,000,000 was collected, representing a performance of 22.1% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.7bn representing 23.7% of the budget. Furthermore, the entity remained with an unspent balance of UGX.5.4bn representing an absorption level of 88.6%. \uf0b7 I sampled 17 outputs with 74 activities worth UGX. 41.7bn representing 100% of the total budget and noted that 9 outputs with 23 activities worth UGX.22Bn were not quantified to enable measurement of performance. Furthermore, of the 26 quantified activities worth UGX.19.7Bn assessed; 25 activities representing 65% was fully implemented while 23 activities representing 35% were partially implemented. \uf0b7 Arrears totalling to UGX.0.918Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015, while arrears of 1.97bn were paid without parliamentary approval. \uf0b7 Several shortcomings were noted in the achievement of the entity\u2019s mandate including; non-issuance of identity cards, backlogs of applications, delays in processing applications, non-registration of aliens, obsolete and low capacity of performance personalisation machines and delays continued issuance of National IDs. \uf0b7 Shortcomings were observed in the Authority\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of an approved fleet management policy and guidelines, failure to maintain proper vehicle movement logbooks, inadequate support to entity service delivery, non-disposal of old fleet, and inadequate funding for motor vehicle maintenance. \uf0b7 Out of the approved staff structure of 865 positions, 437 positions have been filled, leaving 428 positions vacant."], ["10", "Uganda Law Reform Commission (ULRC) **Opinion** Qualified", "\uf0b7 Included in the comparative figures is expenditure for a total of UGX.4,440,887,976 of which was not audited because I was not availed with and supporting documentation. \uf0b7 Out of the sampled twenty-six (26) strategic plan indicators, four (4) targets had been fully achieved, four (4) were partially achieved, seven (7) were not achieved at all, four (4) were not measurable while seven (7) did not have targets set for them. \uf0b7 The Commission collected UGX.48,810,000 out of the budgeted NTR of UGX.30,000,000 representing a performance of 163% above the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.129Bn representing 1.3% of the budget. Furthermore, the commission did not spend UGX.1.871Bn representing an absorption level of 81%. \uf0b7 I reviewed all the 9 outputs with a total of 55 activities worth UGX.7.850Bn representing 100% of the total budget and noted six (6) outputs that were fully quantified and 3 outputs with 23 activities worth UGX. 2.266Bn were insufficiently quantified to enable measurement of performance. \uf0b7 I assessed the implementation of six (6) outputs that were fully quantified with a total of thirty-two (32) activities worth UGX.5.584Bn and noted the following; All the six (6) outputs with a total of thirty-two (32) activities worth UGX.5.584Bn were partially implemented. I.e. Out of the thirty-two (32) activities, the entity implemented thirty (30) activities (94%) while two (2) activities (7%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "balance of 40,235 (81%) posts vacant. \uf0b7 Uganda Prisons service owns a total of approximately 158 pieces of land. However, only 52 (33%) pieces are surveyed and titled, 17 (11%) pieces are surveyed but still not yet titled, while 89 (56%) pieces were not yet surveyed.", null], ["9", "National Identification and Registration Authority (NIRA) **Opinion** Unqualified", "\uf0b7 All the six strategic goals were were partially achieved. \uf0b7 UGX.3,313,967,690 out of UGX.15,000,000,000 was collected, representing a performance of 22.1% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.7bn representing 23.7% of the budget. Furthermore, the entity remained with an unspent balance of UGX.5.4bn representing an absorption level of 88.6%. \uf0b7 I sampled 17 outputs with 74 activities worth UGX. 41.7bn representing 100% of the total budget and noted that 9 outputs with 23 activities worth UGX.22Bn were not quantified to enable measurement of performance. Furthermore, of the 26 quantified activities worth UGX.19.7Bn assessed; 25 activities representing 65% was fully implemented while 23 activities representing 35% were partially implemented. \uf0b7 Arrears totalling to UGX.0.918Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015, while arrears of 1.97bn were paid without parliamentary approval. \uf0b7 Several shortcomings were noted in the achievement of the entity\u2019s mandate including; non-issuance of identity cards, backlogs of applications, delays in processing applications, non-registration of aliens, obsolete and low capacity of performance personalisation machines and delays continued issuance of National IDs. \uf0b7 Shortcomings were observed in the Authority\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of an approved fleet management policy and guidelines, failure to maintain proper vehicle movement logbooks, inadequate support to entity service delivery, non-disposal of old fleet, and inadequate funding for motor vehicle maintenance. \uf0b7 Out of the approved staff structure of 865 positions, 437 positions have been filled, leaving 428 positions vacant."], ["10", "Uganda Law Reform Commission (ULRC) **Opinion** Qualified", "\uf0b7 Included in the comparative figures is expenditure for a total of UGX.4,440,887,976 of which was not audited because I was not availed with and supporting documentation. \uf0b7 Out of the sampled twenty-six (26) strategic plan indicators, four (4) targets had been fully achieved, four (4) were partially achieved, seven (7) were not achieved at all, four (4) were not measurable while seven (7) did not have targets set for them. \uf0b7 The Commission collected UGX.48,810,000 out of the budgeted NTR of UGX.30,000,000 representing a performance of 163% above the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.129Bn representing 1.3% of the budget. Furthermore, the commission did not spend UGX.1.871Bn representing an absorption level of 81%. \uf0b7 I reviewed all the 9 outputs with a total of 55 activities worth UGX.7.850Bn representing 100% of the total budget and noted six (6) outputs that were fully quantified and 3 outputs with 23 activities worth UGX. 2.266Bn were insufficiently quantified to enable measurement of performance. \uf0b7 I assessed the implementation of six (6) outputs that were fully quantified with a total of thirty-two (32) activities worth UGX.5.584Bn and noted the following; All the six (6) outputs with a total of thirty-two (32) activities worth UGX.5.584Bn were partially implemented. I.e. Out of the thirty-two (32) activities, the entity implemented thirty (30) activities (94%) while two (2) activities (7%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "111", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20.  \uf0b7 All the 4 quarterly performance reports were submitted after the deadline of the quarterly deadline.  \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification.  \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of UGX.845,191,079. However, shortcomings were observed in the Commission\u2019s fleet management which included; fuel registers were not maintained for all the motor vehicles held by the Commission, none of the logbooks had been updated on a weekly basis with journeys made, annual inspections were not undertaken, and repair and service analysis registers for the vehicles held by the Commission were not maintained.  \uf0b7 The Commission is not fully constituted; it currently has only the Chairperson and one Commissioner out of the required seven members since July 2020.  \uf0b7 A total of UGX. 219,583,000 which was inappropriately budgeted for and charged under code 221006 for commissions and related charges was paid out as allowances to staff, Commissioners\u2019 retainer, sitting allowances, catering services.", null], ["11", "Office of the Director of Public Prosecutions (ODPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals set to be achieved by the directorate; 5 were fully achieved while 2 were partially achieved, and one was not achieved. \uf0b7 Out of the budgeted revenue of UGX. 8.99Bn for the financial year 2019/2020, UGX.0.058Bn was collected, representing a performance of 0.65% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.8.6bn representing 19.6% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.289Bn representing an absorption level of 99%. \uf0b7 I sampled 19 outputs with 43 activities worth UGX. 34.50Bn representing 100% of the total budget and noted that 8 outputs with 22 activities worth UGX.14.330Bn were not quantified to enable measurement of performance, 1 output with 3 activities and expenditure worth UGX.0.804bn was insufficiently quantified. Furthermore, of the 18 quantified activities worth UGX. UGX.19.366Bn assessed; 3 activities were fully implemented, 13 partially implemented and 2 were not implemented. \uf0b7 ODPP did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX.1.6Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 During the financial year ended 30th June 2020, only 168,286 cases representing (7%) were concluded, resulting in outstanding case backlog of 2,205,147 cases. \uf0b7 I noted a low rate of enforcement of the respective compensation orders for recovering claims and loss of public assets from, private and public institutions and as a result UGX.18.84bn remained un recovered. \uf0b7 I noted that ODPP has an approved organization structure comprising of 1,157 staff, out of which 448 posts have been filled, leaving a balance of 709 posts vacant. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at the cost of 1.7Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; failure to maintain fuel registers, failure to maintain vehicle log books, failure to carry out annual vehicle inspections, inadequate vehicle allocation, 4 drivers possessed expired driving permits, non-appraisal of drivers, 58 vehicles had exceeded the recommended 5 year\u2019s useful life and no"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20.  \uf0b7 All the 4 quarterly performance reports were submitted after the deadline of the quarterly deadline.  \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification.  \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of UGX.845,191,079. However, shortcomings were observed in the Commission\u2019s fleet management which included; fuel registers were not maintained for all the motor vehicles held by the Commission, none of the logbooks had been updated on a weekly basis with journeys made, annual inspections were not undertaken, and repair and service analysis registers for the vehicles held by the Commission were not maintained.  \uf0b7 The Commission is not fully constituted; it currently has only the Chairperson and one Commissioner out of the required seven members since July 2020.  \uf0b7 A total of UGX. 219,583,000 which was inappropriately budgeted for and charged under code 221006 for commissions and related charges was paid out as allowances to staff, Commissioners\u2019 retainer, sitting allowances, catering services.", null], ["11", "Office of the Director of Public Prosecutions (ODPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals set to be achieved by the directorate; 5 were fully achieved while 2 were partially achieved, and one was not achieved. \uf0b7 Out of the budgeted revenue of UGX. 8.99Bn for the financial year 2019/2020, UGX.0.058Bn was collected, representing a performance of 0.65% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.8.6bn representing 19.6% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.289Bn representing an absorption level of 99%. \uf0b7 I sampled 19 outputs with 43 activities worth UGX. 34.50Bn representing 100% of the total budget and noted that 8 outputs with 22 activities worth UGX.14.330Bn were not quantified to enable measurement of performance, 1 output with 3 activities and expenditure worth UGX.0.804bn was insufficiently quantified. Furthermore, of the 18 quantified activities worth UGX. UGX.19.366Bn assessed; 3 activities were fully implemented, 13 partially implemented and 2 were not implemented. \uf0b7 ODPP did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX.1.6Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 During the financial year ended 30th June 2020, only 168,286 cases representing (7%) were concluded, resulting in outstanding case backlog of 2,205,147 cases. \uf0b7 I noted a low rate of enforcement of the respective compensation orders for recovering claims and loss of public assets from, private and public institutions and as a result UGX.18.84bn remained un recovered. \uf0b7 I noted that ODPP has an approved organization structure comprising of 1,157 staff, out of which 448 posts have been filled, leaving a balance of 709 posts vacant. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at the cost of 1.7Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; failure to maintain fuel registers, failure to maintain vehicle log books, failure to carry out annual vehicle inspections, inadequate vehicle allocation, 4 drivers possessed expired driving permits, non-appraisal of drivers, 58 vehicles had exceeded the recommended 5 year\u2019s useful life and no"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "112", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "disposal plans. \uf0b7 UGX.4,037,141,052 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating court operations, and sessions were wrongly budgeted and spent under code 221006 for commissions and related charges.", null], ["12", "Law Development Centre (LDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 59 strategic goals to be achieved by the Centre; 9 were fully achieved, 31 were partially achieved, 15 were not achieved, 3 were not quantified and 1 was not reported on. \uf0b7 Out of the budgeted revenue of UGX. 8.3Bn for the financial year 2019/2020, UGX.9.4Bn was collected representing 114% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.1.04Bn representing 5.64% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.13Bn representing an absorption level of 99.3%. \uf0b7 The Centre did not implement any off-budget activities. \uf0b7 I reviewed 9 outputs with 23 activities worth UGX. 17.27Bn representing 100% of the total budget and noted that 3 outputs with 3 activities worth UGX.0.55Bn were not quantified and 1 output with 4 activities worth UGX.0.36Bn was insufficiently quantified. Furthermore, of the 16 quantified activities worth UGX. 16.36Bn assessed; 1 activity was fully implemented while 15 activities were partially implemented. \uf0b7 The Centre did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I could not ascertain when the performance reports were submitted as the dates of submission were not provided. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The approved budget estimates of LDC for the financial year under review indicated no budget provision for the settlement of domestic arrears yet UGX. 893,464,565 was reported as the outstanding balance for the prior year. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of 0.52Bn Shortcomings were observed in the LDC\u2019s fleet management which included; the two vehicles acquired over the period of 3 years had engine capacities higher than the recommended engine capacity, failure to maintain a fuel register, failure to maintain vehicle logbooks, absence of annual motor vehicle inspections and repair and service analysis register not held. \uf0b7 A sum of UGX.307,290,963 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating lecturers, was wrongly budgeted and spent under code 282103 for Scholarships and related costs and a sum of UGX.197,219,513 for travel inland was wrongly budgeted and spent under code 211103 instead of Travel inland (227001)."], ["13", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 28 strategic goals to be achieved by the commission; 13 were fully achieved while 8 were partially achieved and 7were not achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX. 0.002Bn was collected, representing less than 1% of the target. The NTR target was unrealistic. \uf0b7 I noted a shortfall in releases amounting to UGX.0.647bn representing 5.96% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.08Bn representing an absorption level of 99.2%. \uf0b7 I reviewed 14 outputs with 28 activities worth UGX. 9.988Bn representing 100% of the total budget and noted that 6 outputs with 9 activities worth UGX.6.23Bn were not quantified to enable measurement of performance, 1 output with 2 activities and expenditure worth UGX.0.815Bn were insufficiently quantified. Furthermore, of the 17 quantified activities worth UGX.2.944bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "disposal plans. \uf0b7 UGX.4,037,141,052 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating court operations, and sessions were wrongly budgeted and spent under code 221006 for commissions and related charges.", null], ["12", "Law Development Centre (LDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 59 strategic goals to be achieved by the Centre; 9 were fully achieved, 31 were partially achieved, 15 were not achieved, 3 were not quantified and 1 was not reported on. \uf0b7 Out of the budgeted revenue of UGX. 8.3Bn for the financial year 2019/2020, UGX.9.4Bn was collected representing 114% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.1.04Bn representing 5.64% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.13Bn representing an absorption level of 99.3%. \uf0b7 The Centre did not implement any off-budget activities. \uf0b7 I reviewed 9 outputs with 23 activities worth UGX. 17.27Bn representing 100% of the total budget and noted that 3 outputs with 3 activities worth UGX.0.55Bn were not quantified and 1 output with 4 activities worth UGX.0.36Bn was insufficiently quantified. Furthermore, of the 16 quantified activities worth UGX. 16.36Bn assessed; 1 activity was fully implemented while 15 activities were partially implemented. \uf0b7 The Centre did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I could not ascertain when the performance reports were submitted as the dates of submission were not provided. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The approved budget estimates of LDC for the financial year under review indicated no budget provision for the settlement of domestic arrears yet UGX. 893,464,565 was reported as the outstanding balance for the prior year. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of 0.52Bn Shortcomings were observed in the LDC\u2019s fleet management which included; the two vehicles acquired over the period of 3 years had engine capacities higher than the recommended engine capacity, failure to maintain a fuel register, failure to maintain vehicle logbooks, absence of annual motor vehicle inspections and repair and service analysis register not held. \uf0b7 A sum of UGX.307,290,963 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating lecturers, was wrongly budgeted and spent under code 282103 for Scholarships and related costs and a sum of UGX.197,219,513 for travel inland was wrongly budgeted and spent under code 211103 instead of Travel inland (227001)."], ["13", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 28 strategic goals to be achieved by the commission; 13 were fully achieved while 8 were partially achieved and 7were not achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX. 0.002Bn was collected, representing less than 1% of the target. The NTR target was unrealistic. \uf0b7 I noted a shortfall in releases amounting to UGX.0.647bn representing 5.96% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.08Bn representing an absorption level of 99.2%. \uf0b7 I reviewed 14 outputs with 28 activities worth UGX. 9.988Bn representing 100% of the total budget and noted that 6 outputs with 9 activities worth UGX.6.23Bn were not quantified to enable measurement of performance, 1 output with 2 activities and expenditure worth UGX.0.815Bn were insufficiently quantified. Furthermore, of the 17 quantified activities worth UGX.2.944bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "disposal plans. \uf0b7 UGX.4,037,141,052 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating court operations, and sessions were wrongly budgeted and spent under code 221006 for commissions and related charges.", null], ["12", "Law Development Centre (LDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 59 strategic goals to be achieved by the Centre; 9 were fully achieved, 31 were partially achieved, 15 were not achieved, 3 were not quantified and 1 was not reported on. \uf0b7 Out of the budgeted revenue of UGX. 8.3Bn for the financial year 2019/2020, UGX.9.4Bn was collected representing 114% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.1.04Bn representing 5.64% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.13Bn representing an absorption level of 99.3%. \uf0b7 The Centre did not implement any off-budget activities. \uf0b7 I reviewed 9 outputs with 23 activities worth UGX. 17.27Bn representing 100% of the total budget and noted that 3 outputs with 3 activities worth UGX.0.55Bn were not quantified and 1 output with 4 activities worth UGX.0.36Bn was insufficiently quantified. Furthermore, of the 16 quantified activities worth UGX. 16.36Bn assessed; 1 activity was fully implemented while 15 activities were partially implemented. \uf0b7 The Centre did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I could not ascertain when the performance reports were submitted as the dates of submission were not provided. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The approved budget estimates of LDC for the financial year under review indicated no budget provision for the settlement of domestic arrears yet UGX. 893,464,565 was reported as the outstanding balance for the prior year. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of 0.52Bn Shortcomings were observed in the LDC\u2019s fleet management which included; the two vehicles acquired over the period of 3 years had engine capacities higher than the recommended engine capacity, failure to maintain a fuel register, failure to maintain vehicle logbooks, absence of annual motor vehicle inspections and repair and service analysis register not held. \uf0b7 A sum of UGX.307,290,963 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating lecturers, was wrongly budgeted and spent under code 282103 for Scholarships and related costs and a sum of UGX.197,219,513 for travel inland was wrongly budgeted and spent under code 211103 instead of Travel inland (227001)."], ["13", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 28 strategic goals to be achieved by the commission; 13 were fully achieved while 8 were partially achieved and 7were not achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX. 0.002Bn was collected, representing less than 1% of the target. The NTR target was unrealistic. \uf0b7 I noted a shortfall in releases amounting to UGX.0.647bn representing 5.96% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.08Bn representing an absorption level of 99.2%. \uf0b7 I reviewed 14 outputs with 28 activities worth UGX. 9.988Bn representing 100% of the total budget and noted that 6 outputs with 9 activities worth UGX.6.23Bn were not quantified to enable measurement of performance, 1 output with 2 activities and expenditure worth UGX.0.815Bn were insufficiently quantified. Furthermore, of the 17 quantified activities worth UGX.2.944bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "113", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "assessed; 1 activity was fully implemented while 16 activities were partially implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One quarterly performance report was submitted after the quarterly deadline. I was not provided with the date of submission for Q1. \uf0b7 I noted that the commission inappropriately budgeted for commissioner\u2019s expenses under commission and related charges which is associated with costs incurred to cater for commissions and other charges payable to third parties for services rendered. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.2Bn Shortcomings were observed in the commission\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain a fuel register and absence of annual motor vehicle inspections.", null], ["14", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\uf0b7 Out of the planned 94 strategic goals to be achieved by the directorate; 33 were fully achieved, 60 were partially achieved while one was not achieved. \uf0b7 The directorate did not budget for non-tax revenue for the financial year 2019/2020. However, UGX.30,167,794 was collected. \uf0b7 Out the releases of funds of UGX.18.27Bn, the entity remained with an unspent balance of UGX.0.758Bn representing an absorption level of 96.1%. \uf0b7 I sampled 15 outputs with 56 activities worth UGX. 15.11Bn representing 79% of the total budget and noted that 11 outputs with 45 activities worth UGX.9.11Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (11) quantified activities worth UGX.5.34Bn assessed; 2 outputs with a total of 3 activities representing 50% was fully implemented while 2 outputs with a total of 8 activities representing 50% were partially implemented. \uf0b7 The directorate did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Shortcomings were observed in the directorate\u2019s fleet management which included failure to fully utilise funds released for procurement of vehicles, incomplete recording of motor vehicles in the assets register, lack of a fleet management policy and guidelines, lack of proper fuel registers, failure to maintain proper vehicle movement logbooks, and failure to carry out annual motor vehicle inspections. \uf0b7 The case backlog reduced by 2,067 (39.89%) cases from 3,492 in the previous year to 2,099 as at the end of the audit year 2019-2020. \uf0b7 Out of the approved staff structure of 124 positions, 58 positions have been filled, leaving 66 positions vacant."], ["15", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\uf0b7 Out of the planned four strategic goals to be achieved by the Ministry; 2 were fully achieved while two were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.1,240,000,000 for the financial year 2019/2020, UGX.1,425,369,738 was collected representing a performance of 115% of the target. \uf0b7 I noted a shortfall in releases amounting to UGX.5.587bn representing 13.45% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.24Bn, representing an absorption level of 96.54%. \uf0b7 I sampled 44 outputs with 209 activities worth UGX.34.56Bn representing 100.0% of the total budget and noted that 32 outputs with 181 activities worth UGX.32Bn were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "assessed; 1 activity was fully implemented while 16 activities were partially implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One quarterly performance report was submitted after the quarterly deadline. I was not provided with the date of submission for Q1. \uf0b7 I noted that the commission inappropriately budgeted for commissioner\u2019s expenses under commission and related charges which is associated with costs incurred to cater for commissions and other charges payable to third parties for services rendered. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.2Bn Shortcomings were observed in the commission\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain a fuel register and absence of annual motor vehicle inspections.", null], ["14", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\uf0b7 Out of the planned 94 strategic goals to be achieved by the directorate; 33 were fully achieved, 60 were partially achieved while one was not achieved. \uf0b7 The directorate did not budget for non-tax revenue for the financial year 2019/2020. However, UGX.30,167,794 was collected. \uf0b7 Out the releases of funds of UGX.18.27Bn, the entity remained with an unspent balance of UGX.0.758Bn representing an absorption level of 96.1%. \uf0b7 I sampled 15 outputs with 56 activities worth UGX. 15.11Bn representing 79% of the total budget and noted that 11 outputs with 45 activities worth UGX.9.11Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (11) quantified activities worth UGX.5.34Bn assessed; 2 outputs with a total of 3 activities representing 50% was fully implemented while 2 outputs with a total of 8 activities representing 50% were partially implemented. \uf0b7 The directorate did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Shortcomings were observed in the directorate\u2019s fleet management which included failure to fully utilise funds released for procurement of vehicles, incomplete recording of motor vehicles in the assets register, lack of a fleet management policy and guidelines, lack of proper fuel registers, failure to maintain proper vehicle movement logbooks, and failure to carry out annual motor vehicle inspections. \uf0b7 The case backlog reduced by 2,067 (39.89%) cases from 3,492 in the previous year to 2,099 as at the end of the audit year 2019-2020. \uf0b7 Out of the approved staff structure of 124 positions, 58 positions have been filled, leaving 66 positions vacant."], ["15", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\uf0b7 Out of the planned four strategic goals to be achieved by the Ministry; 2 were fully achieved while two were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.1,240,000,000 for the financial year 2019/2020, UGX.1,425,369,738 was collected representing a performance of 115% of the target. \uf0b7 I noted a shortfall in releases amounting to UGX.5.587bn representing 13.45% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.24Bn, representing an absorption level of 96.54%. \uf0b7 I sampled 44 outputs with 209 activities worth UGX.34.56Bn representing 100.0% of the total budget and noted that 32 outputs with 181 activities worth UGX.32Bn were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "assessed; 1 activity was fully implemented while 16 activities were partially implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One quarterly performance report was submitted after the quarterly deadline. I was not provided with the date of submission for Q1. \uf0b7 I noted that the commission inappropriately budgeted for commissioner\u2019s expenses under commission and related charges which is associated with costs incurred to cater for commissions and other charges payable to third parties for services rendered. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.2Bn Shortcomings were observed in the commission\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain a fuel register and absence of annual motor vehicle inspections.", null], ["14", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\uf0b7 Out of the planned 94 strategic goals to be achieved by the directorate; 33 were fully achieved, 60 were partially achieved while one was not achieved. \uf0b7 The directorate did not budget for non-tax revenue for the financial year 2019/2020. However, UGX.30,167,794 was collected. \uf0b7 Out the releases of funds of UGX.18.27Bn, the entity remained with an unspent balance of UGX.0.758Bn representing an absorption level of 96.1%. \uf0b7 I sampled 15 outputs with 56 activities worth UGX. 15.11Bn representing 79% of the total budget and noted that 11 outputs with 45 activities worth UGX.9.11Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (11) quantified activities worth UGX.5.34Bn assessed; 2 outputs with a total of 3 activities representing 50% was fully implemented while 2 outputs with a total of 8 activities representing 50% were partially implemented. \uf0b7 The directorate did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Shortcomings were observed in the directorate\u2019s fleet management which included failure to fully utilise funds released for procurement of vehicles, incomplete recording of motor vehicles in the assets register, lack of a fleet management policy and guidelines, lack of proper fuel registers, failure to maintain proper vehicle movement logbooks, and failure to carry out annual motor vehicle inspections. \uf0b7 The case backlog reduced by 2,067 (39.89%) cases from 3,492 in the previous year to 2,099 as at the end of the audit year 2019-2020. \uf0b7 Out of the approved staff structure of 124 positions, 58 positions have been filled, leaving 66 positions vacant."], ["15", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\uf0b7 Out of the planned four strategic goals to be achieved by the Ministry; 2 were fully achieved while two were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.1,240,000,000 for the financial year 2019/2020, UGX.1,425,369,738 was collected representing a performance of 115% of the target. \uf0b7 I noted a shortfall in releases amounting to UGX.5.587bn representing 13.45% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.24Bn, representing an absorption level of 96.54%. \uf0b7 I sampled 44 outputs with 209 activities worth UGX.34.56Bn representing 100.0% of the total budget and noted that 32 outputs with 181 activities worth UGX.32Bn were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "114", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Furthermore, of the 12 outputs and 28 activities quantified worth UGX.2.13Bn assessed; 13 activities representing 46% were fully implemented while 15 activities representing 56% were partially implemented. \uf0b7 All the four quarterly performance reports were submitted after the recommended deadline of submission. \uf0b7 Domestic Arrears totalling to UGX.78.25m were not budgeted for and therefore remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the entity procured 14 vehicles in the last three years at a cost of 2.34Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; improper maintenance of motor vehicle records, failure to update the assets module on IFMS, lack of a vehicle management policy, lack of updated vehicle movement logbooks, failure to inspect the vehicles annually and the failure to dispose boarded off vehicles. \uf0b7 Out of the approved staff structure of 311 positions, 120 positions have been filled, leaving 191 positions vacant. \uf0b7 Out of an approved budget of UGX.41.387Bn; UGX.4.695Bn relates to classified expenditure which was not audited, a separate report will be issued in this regard.", null], ["16", "Amnesty Commission **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals to be achieved by the commission; all six were partially achieved. \uf0b7 I reviewed all the three (3) outputs with 10 activities worth UGX. 6.217Bn representing 100% of the total budget and noted that one (1) output with 2 activities worth UGX.0.723Bn was not quantified to enable measurement of performance. Furthermore, the total of eight (8) activities and expenditure worth UGX.2.958Bn were partially implemented. \uf0b7 The mandate of the commission will lapse in May 2021, and the activities of the commission will be transferred to the National Transitional Justice Policy (NTJP) framework. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of 0.515Bn Shortcomings were observed in the commission\u2019s fleet management which included; inability to capture assets on the asset management module of the IFMS, lack of a fleet management policy, absence of annual motor vehicle inspections, the failure to repair or dispose off a grounded vehicle and failure to maintain motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 75 positions, 38 positions have been filled, leaving 37 positions vacant."], ["17", "UMOJA Project **Opinion** Unqualified", "\uf0b7 I observed that only USD. 18,400 was disbursed to undertake the project activities leaving a balance of USD. 4,700. \uf0b7 During the launching of guidelines a invoice issued by Imperial Royale Hotel on the 7th June, 2019 in respect of breakfast package for 200 participants amounted to UGX. 11,800,000. This invoice was paid on 25th June 2019. It implied that UGX. 4,220,000 involving 150 participants was not spent. \uf0b7 The list of 200 participants in the launching of guidelines with their respective signatures and invitations for the launch were not availed for verification to support the payment to Imperial Royale Hotel, making it difficult to confirm the completeness of the expenditure. \uf0b7 It was noted that the project had delayed by 26 months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Furthermore, of the 12 outputs and 28 activities quantified worth UGX.2.13Bn assessed; 13 activities representing 46% were fully implemented while 15 activities representing 56% were partially implemented. \uf0b7 All the four quarterly performance reports were submitted after the recommended deadline of submission. \uf0b7 Domestic Arrears totalling to UGX.78.25m were not budgeted for and therefore remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the entity procured 14 vehicles in the last three years at a cost of 2.34Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; improper maintenance of motor vehicle records, failure to update the assets module on IFMS, lack of a vehicle management policy, lack of updated vehicle movement logbooks, failure to inspect the vehicles annually and the failure to dispose boarded off vehicles. \uf0b7 Out of the approved staff structure of 311 positions, 120 positions have been filled, leaving 191 positions vacant. \uf0b7 Out of an approved budget of UGX.41.387Bn; UGX.4.695Bn relates to classified expenditure which was not audited, a separate report will be issued in this regard.", null], ["16", "Amnesty Commission **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals to be achieved by the commission; all six were partially achieved. \uf0b7 I reviewed all the three (3) outputs with 10 activities worth UGX. 6.217Bn representing 100% of the total budget and noted that one (1) output with 2 activities worth UGX.0.723Bn was not quantified to enable measurement of performance. Furthermore, the total of eight (8) activities and expenditure worth UGX.2.958Bn were partially implemented. \uf0b7 The mandate of the commission will lapse in May 2021, and the activities of the commission will be transferred to the National Transitional Justice Policy (NTJP) framework. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of 0.515Bn Shortcomings were observed in the commission\u2019s fleet management which included; inability to capture assets on the asset management module of the IFMS, lack of a fleet management policy, absence of annual motor vehicle inspections, the failure to repair or dispose off a grounded vehicle and failure to maintain motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 75 positions, 38 positions have been filled, leaving 37 positions vacant."], ["17", "UMOJA Project **Opinion** Unqualified", "\uf0b7 I observed that only USD. 18,400 was disbursed to undertake the project activities leaving a balance of USD. 4,700. \uf0b7 During the launching of guidelines a invoice issued by Imperial Royale Hotel on the 7th June, 2019 in respect of breakfast package for 200 participants amounted to UGX. 11,800,000. This invoice was paid on 25th June 2019. It implied that UGX. 4,220,000 involving 150 participants was not spent. \uf0b7 The list of 200 participants in the launching of guidelines with their respective signatures and invitations for the launch were not availed for verification to support the payment to Imperial Royale Hotel, making it difficult to confirm the completeness of the expenditure. \uf0b7 It was noted that the project had delayed by 26 months."], ["", "**PUBLIC ADMINISTRATION SECTOR**", ""], ["1", "Ministry of Foreign Affairs", "\uf0b7 Out of the planned 5 strategic targets/goals, 2 targets were fully achieved while 3 targets were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.7bn representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "115", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "95.1% and a shortfall in GOU releases amounting to UGX. 7.296Bn representing 7%. \uf0b7 I assessed all the sampled 32 outputs with 148 activities and actual expenditure of UGX.77.215bn. 6 outputs with 17 activities and expenditure worth UGX.1.477Bn were fully quantified. 2 outputs with a total of 2 activities worth UGX.0.271Bn were fully implemented. 4 outputs with 10 activities worth UGX.1.117Bn were partially implemented. There was no quantified output that was not implemented at all. \uf0b7 The Ministry prepared the annual monitoring plans. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.26.8Bn from UGX.64\u20192Bn in the previous year to UGX.37.4Bn in the year under review. Further, UGX.50.7Bn budget provision was provided for settlement of domestic arrears in the current year budget but the outstanding amount was UGX.64.2Bn. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, and inadequate information in the board of survey report. \uf0b7 The emergency of COVID-19 breakout that saw the world go into a lockdown and as such, the Ministry faced retardation in fulfilling the Peace and Security engagements in the Region and failed to conduct the G77 Summit."], ["2", "The Electoral Commission **Opinion** Unqualified", "\uf0b7 Out of the planned 7 strategic goals to be achieved by the Commission; none were fully achieved while 7 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX.0.109Bn was collected representing performance of 2.44% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.908Bn representing 0.0045% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.636Bn representing an absorption level of 99.7%. \uf0b7 I sampled 7 out-puts with 46 activities worth UGX.219.393Bn representing 100% of the total budget and noted that 4 outputs with 33 activities worth UGX.182.23Bn were not quantified to enable measurement of performance. Furthermore, of the 6 quantified activities worth UGX.9.5Bn assessed; there were no activities which were fully implemented while 6 activities representing 100% were partially implemented. \uf0b7 The Commission did not prepare and submit the annual monitoring plans and quarterly performance reports to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity did not constitute a strategic plan steering committee to oversee the implementation of its strategic plan. \uf0b7 Arrears totalling to UGX.10.101Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. Furthermore, no budget was provided for settlement of arrears in the year under review despite outstanding commitments to a tune of UGX.16,652,843,119 from the previous year. \uf0b7 Funds amounting to UGX.171,919,932 remained unaccounted for at the time of audit. \uf0b7 Shortcomings were observed in the Commission\u2019s fleet management which included; effect on Commission by ban on vehicle procurements, un-updated asset management module in the financial management system, partial implementation of motor vehicles management policy, failure to undertake motor vehicle inspections, failure to maintain motor vehicle logbooks, lack of fuel registers and failure to keep motor vehicle analysis records. \uf0b7 The Commission procured a warehouse but did not seek PS/ST\u2019s approval,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "95.1% and a shortfall in GOU releases amounting to UGX. 7.296Bn representing 7%. \uf0b7 I assessed all the sampled 32 outputs with 148 activities and actual expenditure of UGX.77.215bn. 6 outputs with 17 activities and expenditure worth UGX.1.477Bn were fully quantified. 2 outputs with a total of 2 activities worth UGX.0.271Bn were fully implemented. 4 outputs with 10 activities worth UGX.1.117Bn were partially implemented. There was no quantified output that was not implemented at all. \uf0b7 The Ministry prepared the annual monitoring plans. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.26.8Bn from UGX.64\u20192Bn in the previous year to UGX.37.4Bn in the year under review. Further, UGX.50.7Bn budget provision was provided for settlement of domestic arrears in the current year budget but the outstanding amount was UGX.64.2Bn. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, and inadequate information in the board of survey report. \uf0b7 The emergency of COVID-19 breakout that saw the world go into a lockdown and as such, the Ministry faced retardation in fulfilling the Peace and Security engagements in the Region and failed to conduct the G77 Summit."], ["2", "The Electoral Commission **Opinion** Unqualified", "\uf0b7 Out of the planned 7 strategic goals to be achieved by the Commission; none were fully achieved while 7 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX.0.109Bn was collected representing performance of 2.44% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.908Bn representing 0.0045% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.636Bn representing an absorption level of 99.7%. \uf0b7 I sampled 7 out-puts with 46 activities worth UGX.219.393Bn representing 100% of the total budget and noted that 4 outputs with 33 activities worth UGX.182.23Bn were not quantified to enable measurement of performance. Furthermore, of the 6 quantified activities worth UGX.9.5Bn assessed; there were no activities which were fully implemented while 6 activities representing 100% were partially implemented. \uf0b7 The Commission did not prepare and submit the annual monitoring plans and quarterly performance reports to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity did not constitute a strategic plan steering committee to oversee the implementation of its strategic plan. \uf0b7 Arrears totalling to UGX.10.101Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. Furthermore, no budget was provided for settlement of arrears in the year under review despite outstanding commitments to a tune of UGX.16,652,843,119 from the previous year. \uf0b7 Funds amounting to UGX.171,919,932 remained unaccounted for at the time of audit. \uf0b7 Shortcomings were observed in the Commission\u2019s fleet management which included; effect on Commission by ban on vehicle procurements, un-updated asset management module in the financial management system, partial implementation of motor vehicles management policy, failure to undertake motor vehicle inspections, failure to maintain motor vehicle logbooks, lack of fuel registers and failure to keep motor vehicle analysis records. \uf0b7 The Commission procured a warehouse but did not seek PS/ST\u2019s approval,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "116", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "property was encumbered, did not adhere to PPD guidelines and the objective of cutting on the high costs of renting that the Commission incurs was not met. \uf0b7 The Commission procured a National Voters Register (NVR) production equipment which can also print ballot papers but the Commission did not have any plan laid out for its utilisation and may not realise value for money spent on the equipment.", null], ["3", "Ministry of East African Community Affairs (MEACA) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Ministry; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.700,000,000 for the financial year 2019/2020, UGX.12,213,400 was collected representing performance of 1.745% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.61bn representing 13.23% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 14 out-puts with 94 activities worth UGX. 64.636Bn representing 89.2% of the total budget and noted that 4 outputs with 4 activities worth UGX.0.352Bn were not quantified to enable measurement of performance. Furthermore, of the 23 quantified activities worth UGX.48.099Bn assessed; 15 activities representing 65% was fully implemented while 8 activities representing 35% were partially implemented. \uf0b7 The Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 2 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.17.465Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 103 positions 69 positions have been filled, leaving 34 positions vacant."], ["", "**PUBLIC SECTOR MANAGEMENT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "property was encumbered, did not adhere to PPD guidelines and the objective of cutting on the high costs of renting that the Commission incurs was not met. \uf0b7 The Commission procured a National Voters Register (NVR) production equipment which can also print ballot papers but the Commission did not have any plan laid out for its utilisation and may not realise value for money spent on the equipment.", null], ["3", "Ministry of East African Community Affairs (MEACA) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Ministry; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.700,000,000 for the financial year 2019/2020, UGX.12,213,400 was collected representing performance of 1.745% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.61bn representing 13.23% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 14 out-puts with 94 activities worth UGX. 64.636Bn representing 89.2% of the total budget and noted that 4 outputs with 4 activities worth UGX.0.352Bn were not quantified to enable measurement of performance. Furthermore, of the 23 quantified activities worth UGX.48.099Bn assessed; 15 activities representing 65% was fully implemented while 8 activities representing 35% were partially implemented. \uf0b7 The Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 2 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.17.465Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 103 positions 69 positions have been filled, leaving 34 positions vacant."], ["", "**PUBLIC SECTOR MANAGEMENT SECTOR**", ""], ["1", "Office of the Prime Minister (OPM) **Opinion** Unqualified", "\uf0b7 At the time of the audit, OPM had not undertaken an evaluation of the extent to which the expired strategic plan had been implemented, which hampers effective accountability. \uf0b7 OPM under collected NTR by UGX 0.99Bn, which is 99% of the NTR estimate while shortfalls in Central Government releases were UGX24Bn, which is 12% of the approved budget for central government releases. OPM had unspent balances of UGX4.3Bn which were returned to the consolidated fund. \uf0b7 OPM received off-budget financing amounting to 46.8Bn which was never appropriated by parliament. \uf0b7 I noted that out of the 30 outputs sampled for review, 20 (67%) were fully quantified, 7 (23%) were partially quantified and 3 (10%) were insufficiently quantified which made it impossible to measure performance. Out of the 20 that were fully quantified, 4 (20%) were fully implemented while 11 (55%) were partially implemented while 5 outputs (25%) was not implemented at"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "117", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "all. \uf0b7 OPM did not prepare and submit annual budget monitoring plans and reports while all the performance reports were all submitted in time. \uf0b7 I noted weaknesses in the management of the Covid-19 interventions such as non-quantification of activities in the work plans, under absorption of funds, non-implementation of activities, there was no evidence of acknowledgment of receipt of relief items distributed by the recipients which made it difficult to confirm the accuracy of these lists, cases of substandard food items distributed. \uf0b7 OPM had outstanding domestic arrears of UGX 0.28Bn contrary to the treasury instructions. \uf0b7 I noted weaknesses in the management of the entity\u2019s fleet which included; lack of fixed assets registers for the vehicles, un-updated assets module on IFMS, absence of fleet management policy, absence of fuel registers, un- updated vehicle movement log books and failure to undertake annual motor vehicle inspection, and failure to have drivers regularly examined for fitness to operate the entity\u2019s fleet.", null], ["2", "German Refugee Response Fund (Consolidated) **Opinion** Unqualified", "\uf0b7 No material issue."], ["3", "German Refugee Response Fund Education Infrastructure Enhancement **Opinion** Unqualified", "\uf0b7 No material issue."], ["4", "German Refugee Response Fund The Scaled Up Sustainable Domestic Water Supply and Sanitation Service Infrastructure in Rhino Camp Refugee Settlement, Arua District, Northern Uganda **Opinion** Unqualified", "\uf0b7 No material issue."], ["5", "Northern Uganda Social Action Fund (NUSAF III) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive UGX.134.5Bn but received UGX.119.3Bn representing 88.8% of the budget. The balance of UGX.15Bn was meant to be transferred to districts which was not effected during the year under review. \uf0b7 Out of the total funds available for the financial year of UGX.119.30 Bn, UGX.113.42 Bn was spent by the project resulting in an unspent balance of UGX.5.8Bn representing an absorption level of 95%. This resulted in the failure to undertake several activities, such as financing of some sub- programs and undertaking component review seminars. The unspent balance at the end of the financial year was rolled over for implementation of activities in the subsequent period. \uf0b7 Out of the three (3) outputs with a total of nine (9) activities and expenditure of UGX 119.96Bn, that the project had planned to implement in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "118", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the year, Two (2) outputs with a total of eight (8) activities and expenditure worth UGX.110.92Bn were fully quantified, and One (1) output with one (1) activity and expenditure worth UGX.1.04Bn was not quantified at all. \uf0b7 Of the two (2) fully quantified outputs with a total of eight (8) activities worth UGX 110.9Bn, one (1) output with a total of four (4) activities worth UGX.102.62Bn was fully implemented, and one (1) output with a total of four (4) activities worth UGX.8.29Bn was partially implemented. Notably, Management failed to undertake one of the quarterly stakeholder review meetings. \uf0b7 I noted that the project did not utilise grant funds totalling to UGX 7.63 billion. The funds are still held on the project bank account.", null], ["6", "Development response to displacement Impact Project (DRDIP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive UGX.110.66Bn out of which UGX.91.4Bn was received representing 81% of the budget, leaving a balance of UGX.19.26Bn. \uf0b7 Out of UGX.91.46bn, UGX.90.64Bn was spent by the project resulting in an unspent balance of UGX.0.82Bn representing an absorption level of 98%. \uf0b7 Out of the eleven (4) outputs with a total of twelve (12) activities and expenditure of UGX.89.98Bn implemented by the project, three (3) outputs with a total of eleven (11) activities and expenditure worth UGX.89.98Bn were fully quantified, and one (1) output with one (1) activities and expenditure worth UGX.0.061Bn were not quantified at all. \uf0b7 Out of three (3) fully quantified outputs, with a total of eleven (11) activities worth UGX.89.98Bn, One (1) output with one (1) activity worth UGX.79.540Bn was fully implemented, and Two (2) outputs with a total of ten (10) activities worth UGX.10.4Bn were partially implemented. \uf0b7 I noted that the project did not utilize grant funds totalling to UGX.16.2 billion. The funds are still held on the project account."], ["7", "Ministry of Local Government (MoLG) **Opinion** Unqualified", "\uf0b7 The Ministry had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 96% of the NTR target while government receipts were less than anticipated by UGX 3.2Bn. The Ministry had unspent balances of UGX 1.8Bn by year-end. \uf0b7 The Ministry had off-budget receipts amounting to UGX 6.4Bn. \uf0b7 I noted that out of the 18 outputs sampled for review, 11 (61%) were fully quantified, 5 (28%) were insufficiently quantified and 2 (11%) were not quantified at all making it impossible to measure performance. Out of the 11 outputs that were fully quantified, none was fully implemented, 10 outputs were partially implemented while performance for 1 output was not reported. \uf0b7 The Ministry had outstanding domestic arrears of UGX 35Bn while insufficient funds were allocated during the year to settle accumulated arrears of UGX 39Bn as at June 2019. \uf0b7 The Ministry lost UGX 2.1Bn through a settlement of garnishee orders. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, lack of fleet management policy, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection and lack of motor vehicle service analysis records."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "the year, Two (2) outputs with a total of eight (8) activities and expenditure worth UGX.110.92Bn were fully quantified, and One (1) output with one (1) activity and expenditure worth UGX.1.04Bn was not quantified at all. \uf0b7 Of the two (2) fully quantified outputs with a total of eight (8) activities worth UGX 110.9Bn, one (1) output with a total of four (4) activities worth UGX.102.62Bn was fully implemented, and one (1) output with a total of four (4) activities worth UGX.8.29Bn was partially implemented. Notably, Management failed to undertake one of the quarterly stakeholder review meetings. \uf0b7 I noted that the project did not utilise grant funds totalling to UGX 7.63 billion. The funds are still held on the project bank account.", null], ["6", "Development response to displacement Impact Project (DRDIP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive UGX.110.66Bn out of which UGX.91.4Bn was received representing 81% of the budget, leaving a balance of UGX.19.26Bn. \uf0b7 Out of UGX.91.46bn, UGX.90.64Bn was spent by the project resulting in an unspent balance of UGX.0.82Bn representing an absorption level of 98%. \uf0b7 Out of the eleven (4) outputs with a total of twelve (12) activities and expenditure of UGX.89.98Bn implemented by the project, three (3) outputs with a total of eleven (11) activities and expenditure worth UGX.89.98Bn were fully quantified, and one (1) output with one (1) activities and expenditure worth UGX.0.061Bn were not quantified at all. \uf0b7 Out of three (3) fully quantified outputs, with a total of eleven (11) activities worth UGX.89.98Bn, One (1) output with one (1) activity worth UGX.79.540Bn was fully implemented, and Two (2) outputs with a total of ten (10) activities worth UGX.10.4Bn were partially implemented. \uf0b7 I noted that the project did not utilize grant funds totalling to UGX.16.2 billion. The funds are still held on the project account."], ["7", "Ministry of Local Government (MoLG) **Opinion** Unqualified", "\uf0b7 The Ministry had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 96% of the NTR target while government receipts were less than anticipated by UGX 3.2Bn. The Ministry had unspent balances of UGX 1.8Bn by year-end. \uf0b7 The Ministry had off-budget receipts amounting to UGX 6.4Bn. \uf0b7 I noted that out of the 18 outputs sampled for review, 11 (61%) were fully quantified, 5 (28%) were insufficiently quantified and 2 (11%) were not quantified at all making it impossible to measure performance. Out of the 11 outputs that were fully quantified, none was fully implemented, 10 outputs were partially implemented while performance for 1 output was not reported. \uf0b7 The Ministry had outstanding domestic arrears of UGX 35Bn while insufficient funds were allocated during the year to settle accumulated arrears of UGX 39Bn as at June 2019. \uf0b7 The Ministry lost UGX 2.1Bn through a settlement of garnishee orders. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, lack of fleet management policy, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection and lack of motor vehicle service analysis records."], ["8", "Markets and Infrastructure Trade Improvement Project (MATIP II)", "\uf0b7 The project experienced a shortfall in releases for both donor and GoU funding sources amounting to UGX.5.8Bn representing 8% of the budget. The project remained with unspent balance of UGX.0.12Bn representing an absorption level of 99.8%. \uf0b7 I sampled 4 out-puts with 11 activities worth UGX. 66.52Bn representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "119", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "100% of the total expenditure and noted that two (2) outputs with five (5) activities worth UGX.61.53Bn were fully quantified. I further observed one (1) out-put with five (5) activities worth UGX4.9Bn was insufficiently quantified while another output with one activity was not quantified at all. \uf0b7 I noted that the project has not been migrated to the IFMS since 2015, yet the project set up data was submitted to the Accountant General. \uf0b7 Management has also not undertaken the midterm value for money audit as required by the project appraisal document."], ["9", "Project for restoration of Livelihoods in the Northern Region (PRELNOR) **Opinion** Unqualified", "\uf0b7 There were shortfalls in Government counterpart funding of UGX 2.4Bn which accounted for 28% of the counterpart budget. Similarly, there was a shortfall of UGX 22.3Bn in external financing which accounted for a deficit of 32% of external funding. \uf0b7 UGX 1.1Bn remained unspent at the end of the year which was 2% of the total project receipts. \uf0b7 Out of the 136 activities planned for implementation during the year, 65(48%) were fully implemented, 24 (18%) were partially implemented while 47 (34%) were not implemented at all. \uf0b7 I noted that there was commingling of project funds with other district funds at the district level. \uf0b7 I noted challenges in the performance of some road projects resulting in abandonment of sites by contractors. \uf0b7 There was delayed disbursement of funds to the beneficiary sub-projects in Gulu of more than six (6) months."], ["10", "National Planning Authority (NPA) **Opinion** Unqualified", "\uf0b7 At the time of the audit, the Authority had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 99% of the NTR target while government receipts were less than anticipated by UGX 1Bn. \uf0b7 The Authority had off-budget receipts amounting to UGX 1.1Bn. \uf0b7 I noted that out of the 10 outputs sampled for review, 2 (20%) were fully quantified, 5 (50%) were insufficiently quantified and 3 (30%) were not quantified at all making it impossible to measure performance. Out of the 2 outputs that were fully quantified, 1 output (50%) was fully implemented while the other was partially implemented. \uf0b7 I noted delayed implementation of NDP III, which is likely to affect the performance of the plan. \uf0b7 I noted positions of key managers at the Authority were not filled, which affected the operations of the Authority. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, failure to undertake needs assessments before the acquisition of vehicles, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "100% of the total expenditure and noted that two (2) outputs with five (5) activities worth UGX.61.53Bn were fully quantified. I further observed one (1) out-put with five (5) activities worth UGX4.9Bn was insufficiently quantified while another output with one activity was not quantified at all. \uf0b7 I noted that the project has not been migrated to the IFMS since 2015, yet the project set up data was submitted to the Accountant General. \uf0b7 Management has also not undertaken the midterm value for money audit as required by the project appraisal document."], ["9", "Project for restoration of Livelihoods in the Northern Region (PRELNOR) **Opinion** Unqualified", "\uf0b7 There were shortfalls in Government counterpart funding of UGX 2.4Bn which accounted for 28% of the counterpart budget. Similarly, there was a shortfall of UGX 22.3Bn in external financing which accounted for a deficit of 32% of external funding. \uf0b7 UGX 1.1Bn remained unspent at the end of the year which was 2% of the total project receipts. \uf0b7 Out of the 136 activities planned for implementation during the year, 65(48%) were fully implemented, 24 (18%) were partially implemented while 47 (34%) were not implemented at all. \uf0b7 I noted that there was commingling of project funds with other district funds at the district level. \uf0b7 I noted challenges in the performance of some road projects resulting in abandonment of sites by contractors. \uf0b7 There was delayed disbursement of funds to the beneficiary sub-projects in Gulu of more than six (6) months."], ["10", "National Planning Authority (NPA) **Opinion** Unqualified", "\uf0b7 At the time of the audit, the Authority had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 99% of the NTR target while government receipts were less than anticipated by UGX 1Bn. \uf0b7 The Authority had off-budget receipts amounting to UGX 1.1Bn. \uf0b7 I noted that out of the 10 outputs sampled for review, 2 (20%) were fully quantified, 5 (50%) were insufficiently quantified and 3 (30%) were not quantified at all making it impossible to measure performance. Out of the 2 outputs that were fully quantified, 1 output (50%) was fully implemented while the other was partially implemented. \uf0b7 I noted delayed implementation of NDP III, which is likely to affect the performance of the plan. \uf0b7 I noted positions of key managers at the Authority were not filled, which affected the operations of the Authority. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, failure to undertake needs assessments before the acquisition of vehicles, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection."], ["11", "Local Government Finance Commission (LGFC) **Opinion** Unqualified", "\uf0b7 I was not able to assess the extent of achievement of the previous strategic plan targets because the Commission had not completed the evaluation at the time of the audit. \uf0b7 The Commission collected only 0.04% of its NTR target for the year and had a shortfall in government funding of 0.75Bn which is 14.8% of the budget. The Commission absorbed all the funds that were released. \uf0b7 Out of the four (4) outputs assessed, two (2) were fully quantified, while two (2) were partially quantified. All two (2) quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "120", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also did not submit all its quarterly budget performance reports in time. \uf0b7 I noted that there was a delay in the revision of the legal framework in regard to non-tax revenue for Local Governments. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; Failure to undertake needs assessment before procurement of vehicles, insufficient records regarding the Commission\u2019s fleet, un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement logbooks and failure to undertake annual motor vehicle inspections.", null], ["12", "Public Service Commission (PSC) **Opinion** Unqualified", "\uf0b7 I was not able to assesses the extent of achievement of the targets of the just ended strategic plan because the Commission had not completed the evaluation at the time of the audit. \uf0b7 The Commission collected only 0.7% of its NTR target for the year and had a shortfall in government funding of 0.42Bn which is 4% of the budget. Out of what was released the Commission did not spend 0.21Bn which was returned to the consolidated fund. \uf0b7 Out of the nine out-puts assesses, four (4) were fully quantified, two (2) were partially quantified while three (3) were not quantified at all. Out of the four (4) out-puts that were quantified, one (1) out-put was fully implemented while three (3) were partially implemented. Failure to fully implement the out-puts was attributed to Covid-19. \uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also failed to submit all its quarterly budget performance reports in time. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; underfunding for acquisition of motor vehicles, non-compliance with vehicle standardization guidelines, absence of fleet management policy, failure to keep vehicle movement log books and failure to undertake annual motor vehicle inspections."], ["13", "Ministry of Public Service (MoPS) **Opinion** Unqualified", "\uf0b7 I sampled 13 strategic targets to assess the extent to which the 2015/16- 2019/20 strategic plan had been achieved and noted that 4 strategic targets had been fully achieved at the end of the financial year, 6 were partially achieved while 3 were not achieved at all. \uf0b7 The Ministry collected only 78% of its NTR target for the year and had a shortfall in government funding of 4.1Bn which is 13% of the budget. The Ministry failed to absorb UGX.5.8Bn which is 22% of what was released. \uf0b7 Out of the ten (10) out-puts assessed, six (6) were fully quantified, while four (4) were insufficiently quantified to facilitate performance measurement. \uf0b7 All the six (6) out puts that were fully quantified were partially implemented as a result of the disruptions caused by budget cuts and restrictions imposed due to Covid-19. \uf0b7 The Ministry neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Ministry also delayed to submit the Q3 performance report to MoFPED. \uf0b7 The Ministry had outstanding domestic arrears of UGX.0.99Bn while insufficient budget provisions were made to settle outstanding arrears at the close of the 2018/19. \uf0b7 I also noted that the Ministry had challenges in ensuring that service delivery standards across government were developed, approved and implemented"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also did not submit all its quarterly budget performance reports in time. \uf0b7 I noted that there was a delay in the revision of the legal framework in regard to non-tax revenue for Local Governments. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; Failure to undertake needs assessment before procurement of vehicles, insufficient records regarding the Commission\u2019s fleet, un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement logbooks and failure to undertake annual motor vehicle inspections.", null], ["12", "Public Service Commission (PSC) **Opinion** Unqualified", "\uf0b7 I was not able to assesses the extent of achievement of the targets of the just ended strategic plan because the Commission had not completed the evaluation at the time of the audit. \uf0b7 The Commission collected only 0.7% of its NTR target for the year and had a shortfall in government funding of 0.42Bn which is 4% of the budget. Out of what was released the Commission did not spend 0.21Bn which was returned to the consolidated fund. \uf0b7 Out of the nine out-puts assesses, four (4) were fully quantified, two (2) were partially quantified while three (3) were not quantified at all. Out of the four (4) out-puts that were quantified, one (1) out-put was fully implemented while three (3) were partially implemented. Failure to fully implement the out-puts was attributed to Covid-19. \uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also failed to submit all its quarterly budget performance reports in time. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; underfunding for acquisition of motor vehicles, non-compliance with vehicle standardization guidelines, absence of fleet management policy, failure to keep vehicle movement log books and failure to undertake annual motor vehicle inspections."], ["13", "Ministry of Public Service (MoPS) **Opinion** Unqualified", "\uf0b7 I sampled 13 strategic targets to assess the extent to which the 2015/16- 2019/20 strategic plan had been achieved and noted that 4 strategic targets had been fully achieved at the end of the financial year, 6 were partially achieved while 3 were not achieved at all. \uf0b7 The Ministry collected only 78% of its NTR target for the year and had a shortfall in government funding of 4.1Bn which is 13% of the budget. The Ministry failed to absorb UGX.5.8Bn which is 22% of what was released. \uf0b7 Out of the ten (10) out-puts assessed, six (6) were fully quantified, while four (4) were insufficiently quantified to facilitate performance measurement. \uf0b7 All the six (6) out puts that were fully quantified were partially implemented as a result of the disruptions caused by budget cuts and restrictions imposed due to Covid-19. \uf0b7 The Ministry neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Ministry also delayed to submit the Q3 performance report to MoFPED. \uf0b7 The Ministry had outstanding domestic arrears of UGX.0.99Bn while insufficient budget provisions were made to settle outstanding arrears at the close of the 2018/19. \uf0b7 I also noted that the Ministry had challenges in ensuring that service delivery standards across government were developed, approved and implemented"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "121", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "by MDALGs. \uf0b7 I also noted that the Ministry had challenges in formulating guidelines to coordinate monitoring and supervision of service delivery which resulted in duplication of activities by the different Government agencies. \uf0b7 I noted that the Human Capital Management system had not been operationalized by the end of the financial year which was 3 years since this exercise commenced. \uf0b7 I also noted weaknesses in the Management of the Ministry\u2019s fleet. The aspects that need improvement were; Un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement log books, and failure to analyze data about fuel consumption for the Ministry\u2019s fleet. \uf0b7 It was impossible to ascertain if there was an improvement in compliance with staff performance management initiatives following my audit last year since the Accounting Officer was unable to compile statistics as a result of Covid-19 lock down measures.", null], ["14", "Kampala Capital City Authority (KCCA) **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that all the sampled activities were partially implemented. \uf0b7 There was under collection of NTR by 8.9Bn which is 11% of the NTR budget while short falls in central government releases were 9Bn which is 3% of the approved budget. The Authority had unspent balances of 7.1Bn which were returned to the consolidated fund. \uf0b7 I noted that the Authority had unremitted off-budget financing of 13.1Bn which was never appropriated by parliament. \uf0b7 I noted that out of the 48 out-puts sampled for review, 26 (54%) were fully quantified, 4 (8%) were partially quantified and 18 (38%) were insufficiently quantified which made it impossible to measure performance. Out of the 26 that were fully quantified, 21 (81%) were fully implemented while 4 (15%) were partially implemented while 1 output (4%) was not implemented at all. \uf0b7 The Authority did not prepare and submit monitoring plans and reports and the performance reports were all submitted in time. \uf0b7 I noted cases of inaccurate reporting of performance on some out-puts. \uf0b7 I noted weaknesses in management of the Covid interventions such as non- quantification of activities in the work plans, failure to value in-kind donations, failure to take items on charge and lack of lists of recipients for the items. \uf0b7 The Authority had outstanding receivables of UGX103Bn out of which receipt of 12.3Bn is doubtful. \uf0b7 The Authority had an long term liability of 42.5Bn which it has no capacity to offset while other outstanding arrears stood at 80Bn by the close of the year. The Authority provided insufficient funds to settle prior year outstanding payables. I further noted that legal costs payable had escalated from 5Bn in 2017/18 to 23Bn in 2019/20. \uf0b7 The Authority made incurred avoidable expenditure of UGX 5Bn as interest on delayed payments of certificates. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; un-updated vehicle movement log books and failure to undertake annual motor vehicle inspection, failure to have drivers regularly examined, failure to update the fixed assets module on IFMS. \uf0b7 I noted that the Authority lacks an approved human resource manual and a number of staff have been in acting capacity for more than 6 months. \uf0b7 I noted that the Land Management guidelines used by the Authority were not approved by the Minister while a number properties owned by the Authority had not been transferred in the Authority\u2019s names."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "by MDALGs. \uf0b7 I also noted that the Ministry had challenges in formulating guidelines to coordinate monitoring and supervision of service delivery which resulted in duplication of activities by the different Government agencies. \uf0b7 I noted that the Human Capital Management system had not been operationalized by the end of the financial year which was 3 years since this exercise commenced. \uf0b7 I also noted weaknesses in the Management of the Ministry\u2019s fleet. The aspects that need improvement were; Un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement log books, and failure to analyze data about fuel consumption for the Ministry\u2019s fleet. \uf0b7 It was impossible to ascertain if there was an improvement in compliance with staff performance management initiatives following my audit last year since the Accounting Officer was unable to compile statistics as a result of Covid-19 lock down measures.", null], ["14", "Kampala Capital City Authority (KCCA) **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that all the sampled activities were partially implemented. \uf0b7 There was under collection of NTR by 8.9Bn which is 11% of the NTR budget while short falls in central government releases were 9Bn which is 3% of the approved budget. The Authority had unspent balances of 7.1Bn which were returned to the consolidated fund. \uf0b7 I noted that the Authority had unremitted off-budget financing of 13.1Bn which was never appropriated by parliament. \uf0b7 I noted that out of the 48 out-puts sampled for review, 26 (54%) were fully quantified, 4 (8%) were partially quantified and 18 (38%) were insufficiently quantified which made it impossible to measure performance. Out of the 26 that were fully quantified, 21 (81%) were fully implemented while 4 (15%) were partially implemented while 1 output (4%) was not implemented at all. \uf0b7 The Authority did not prepare and submit monitoring plans and reports and the performance reports were all submitted in time. \uf0b7 I noted cases of inaccurate reporting of performance on some out-puts. \uf0b7 I noted weaknesses in management of the Covid interventions such as non- quantification of activities in the work plans, failure to value in-kind donations, failure to take items on charge and lack of lists of recipients for the items. \uf0b7 The Authority had outstanding receivables of UGX103Bn out of which receipt of 12.3Bn is doubtful. \uf0b7 The Authority had an long term liability of 42.5Bn which it has no capacity to offset while other outstanding arrears stood at 80Bn by the close of the year. The Authority provided insufficient funds to settle prior year outstanding payables. I further noted that legal costs payable had escalated from 5Bn in 2017/18 to 23Bn in 2019/20. \uf0b7 The Authority made incurred avoidable expenditure of UGX 5Bn as interest on delayed payments of certificates. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; un-updated vehicle movement log books and failure to undertake annual motor vehicle inspection, failure to have drivers regularly examined, failure to update the fixed assets module on IFMS. \uf0b7 I noted that the Authority lacks an approved human resource manual and a number of staff have been in acting capacity for more than 6 months. \uf0b7 I noted that the Land Management guidelines used by the Authority were not approved by the Minister while a number properties owned by the Authority had not been transferred in the Authority\u2019s names."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "122", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Authority had unremitted statutory deduction amounting to 33Bn.", null], ["15", "Kampala Infrastructure Improvement Project (KIIDP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive and utilise UGX 8.7Bn from GoU and UGX 223.3Bn as xexternal funding. By the end of the, no funds had been received from GoU while UGX122 (47%) was received from external funding. \uf0b7 Out of the total of UGX 122 Bn that was available for utilisation, the project absorbed UGX 93.4Bn resulting in unspent balances of 28.7Bn representing absorption rate of 74%. \uf0b7 The project planned to achieve its deliverables through the implementation of ten(10) outputs which were all sufficiently quantified. I reviewed the implementation of these outputs and noted that one (1) output was fully implemented, six (6) were partially implemented while three (3) were not implemented at all. \uf0b7 I noted that several projects were significantly behind schedule."], ["16", "Drylands Integrated Development Project **Opinion** Unqualified", "\uf0b7 The project come to an end on 1st December, 2020, however I noted incidences of misuse and loss of project assets and some equipment handed over but not operationalized because the beneficiaries were not equipped with knowledge and skills to maintain them. The sustainability of project assets and infrastructure is not guaranteed. \uf0b7 The cumulative project performance for the last five years revealed that performance was at 67%. I noted that 21 out of 50 project activities had not been implemented at all and yet the project has closed an indication that the project may not fully attain the desired goals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the Authority had unremitted statutory deduction amounting to 33Bn.", null], ["15", "Kampala Infrastructure Improvement Project (KIIDP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive and utilise UGX 8.7Bn from GoU and UGX 223.3Bn as xexternal funding. By the end of the, no funds had been received from GoU while UGX122 (47%) was received from external funding. \uf0b7 Out of the total of UGX 122 Bn that was available for utilisation, the project absorbed UGX 93.4Bn resulting in unspent balances of 28.7Bn representing absorption rate of 74%. \uf0b7 The project planned to achieve its deliverables through the implementation of ten(10) outputs which were all sufficiently quantified. I reviewed the implementation of these outputs and noted that one (1) output was fully implemented, six (6) were partially implemented while three (3) were not implemented at all. \uf0b7 I noted that several projects were significantly behind schedule."], ["16", "Drylands Integrated Development Project **Opinion** Unqualified", "\uf0b7 The project come to an end on 1st December, 2020, however I noted incidences of misuse and loss of project assets and some equipment handed over but not operationalized because the beneficiaries were not equipped with knowledge and skills to maintain them. The sustainability of project assets and infrastructure is not guaranteed. \uf0b7 The cumulative project performance for the last five years revealed that performance was at 67%. I noted that 21 out of 50 project activities had not been implemented at all and yet the project has closed an indication that the project may not fully attain the desired goals."], ["17", "New Vision Printing and Publishing Company Limited **Opinion** Unqualified", "\uf0b7 No material issues."], ["18", "Uganda Printing and Publishing Corporation (UPPC) **Opinion** Qualified", "\uf0b7 Uganda Printing and Publishing Corporation (UPPC) reported its investment of UGX.9,096,540,000 in the joint venture special purpose vehicle, Uganda Security Printing Company (USPC) at cost instead of cost plus the carrying amount. This is contrary to IFRS 12 IFRS 11: Joint arrangements. \uf0b7 UPPC had trade receivables of UGX.4,172,076,598 as at 30th June 2020. These debts have been outstanding for over 10 years and are owed by MDAs as well as private institutions. There is likely to affect the going concern of the Corporation."], ["19", "Millennium Villages Project - Closure **Opinion** Unqualified", "\uf0b7 No material issues."], ["20", "City Wide Inclusive Sanitation (CWIS) **Opinion** Unqualified", "\uf0b7 I observed that the program work plans and budgets were never sent to parliament for approval through the KCCA Ministerial Policy Statements. \uf0b7 There were shortfalls in GOU contribution of USD.13,224 which is 7% of the budget. \uf0b7 There was under absorption of USD 1,164,679 which is 59% of the funds that were available to the project for implementation of activities. \uf0b7 Out of the twenty-nine (29) activities that were supposed to be implemented, 4 (14%) were fully implemented, 12 (41%) were partially implemented, 11 (38%) were not implemented at all while 2(7%) could not be assessed because management did not provide level of performance. \uf0b7 USD.64,470 was irregularly garnished from the Program Account and should be returned back to the project account."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "123", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**LEGISLATURE**", ""], ["1", "Parliamentary Commission **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that 35% of the sampled activities were fully achieved, 61% were partially achieved while 4% of the sampled activities were not achieved at all. \uf0b7 Revenue collected exceeded the target by 200%, while government receipts were less than anticipated by UGX 42.4Bn. UGX 20.2Bn remained un-utilized and was sent back to the consolidated fund. \uf0b7 I noted that out of the 16 outputs sampled for review, 6 (38%) were fully quantified, 6 (38%) were partially quantified and 4 (25%) were insufficiently quantified which made it impossible to measure performance. Out of the 6 that were fully quantified, 2 (33%) were fully implemented while 4 (67%) were partially implemented. \uf0b7 The Commission did not prepare and submit monitoring plans and reports and the performance reports were all submitted after the deadline. \uf0b7 I noted slow progress of the construction of the new parliamentary chambers with work expected to stand at 24% of what should have been completed. \uf0b7 I noted weaknesses in the management of the Commission fleet which included; failure to undertake needs assessments before the acquisition of vehicles, failure to reconcile fuel registers, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection. \uf0b7 I also noted cases where the Commission unjustifiably used direct procurement for cars."], ["2", "Parliamentary Pension Scheme **Opinion** Unqualified", "\uf0b7 I observed that one of the Scheme\u2019s Fund Manager (Britam Assets managers) is a wholly owned subsidiary of Britam Holdings Plc a company where the scheme\u2019s funds are invested (Britam Money Market Fund- Unit trust). There is a potential conflict of interest in this business. \uf0b7 It was observed that a total of UGX.4,669,520,928 was utilized during the year against the approved budgeted of UGX.6,941,576,256 majorly due to the country lockdown in the month of March\u2013June 2020. Performance was at only 67%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**LEGISLATURE**", ""], ["1", "Parliamentary Commission **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that 35% of the sampled activities were fully achieved, 61% were partially achieved while 4% of the sampled activities were not achieved at all. \uf0b7 Revenue collected exceeded the target by 200%, while government receipts were less than anticipated by UGX 42.4Bn. UGX 20.2Bn remained un-utilized and was sent back to the consolidated fund. \uf0b7 I noted that out of the 16 outputs sampled for review, 6 (38%) were fully quantified, 6 (38%) were partially quantified and 4 (25%) were insufficiently quantified which made it impossible to measure performance. Out of the 6 that were fully quantified, 2 (33%) were fully implemented while 4 (67%) were partially implemented. \uf0b7 The Commission did not prepare and submit monitoring plans and reports and the performance reports were all submitted after the deadline. \uf0b7 I noted slow progress of the construction of the new parliamentary chambers with work expected to stand at 24% of what should have been completed. \uf0b7 I noted weaknesses in the management of the Commission fleet which included; failure to undertake needs assessments before the acquisition of vehicles, failure to reconcile fuel registers, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection. \uf0b7 I also noted cases where the Commission unjustifiably used direct procurement for cars."], ["2", "Parliamentary Pension Scheme **Opinion** Unqualified", "\uf0b7 I observed that one of the Scheme\u2019s Fund Manager (Britam Assets managers) is a wholly owned subsidiary of Britam Holdings Plc a company where the scheme\u2019s funds are invested (Britam Money Market Fund- Unit trust). There is a potential conflict of interest in this business. \uf0b7 It was observed that a total of UGX.4,669,520,928 was utilized during the year against the approved budgeted of UGX.6,941,576,256 majorly due to the country lockdown in the month of March\u2013June 2020. Performance was at only 67%."], ["", "**SECURITY SECTOR**", ""], ["1", "Office of the President **Opinion** Unqualified", "\uf0b7 Out of the planned 27 strategic targets/goals, 23 targets had been fully achieved while 4 were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX.0.52bn for the year 2019/20; only UGX.0.20bn was collected representing performance of only 3.8% of the target. \uf0b7 Out of the total receipts for the financial year of UGX.2.17bn, UGX.2.11bn was spent by the entity resulting in an unspent balance of UGX.5.633bn representing an absorption level of 97.4%. \uf0b7 I assessed a sampled of 19 outputs with a total of 175 activities and actual expenditure of UGX.94Bn which were fully quantified by management. I observed that; 11 outputs with a total of 69 activities worth UGX.77.2Bn were fully implemented. 2 outputs with a total of 21 activities worth UGX.18.5Bn were partially implemented. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, failure to quantify activities implemented, inappropriate procurement methods and funds not accounted for. Specifically for management of quarantine centres, I observed that items were procured at varying prices which were not justifiable and items procured were not taken on charge."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "124", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 Arrears totalling to UGX.30,549,780,185 remained unsettled at close of the year. Further, UGX.28,431,892,310 was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX.58,981,672,495. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, failure to use motor vehicle logbooks, lack of motor vehicle annual inspections, lack of adequate vehicles for allocation to RDCs, gaps in drivers\u2019 competences and failure to implement board of survey recommendations for disposal of motor vehicles.", null], ["2", "State House **Opinion** Unqualified", "\uf0b7 Out of the planned 4 strategic targets/goals, 3 targets were fully achieved, 1 target was partially achieved. Furthermore, the strategic plan was not appraised and lacked monitoring and evaluation reports. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.629bn representing 70%. \uf0b7 I assessed 11 outputs with a total of 42 activities and actual expenditure of UGX.357Bn and observed that 2 outputs were fully quantified, 6 outputs were insufficiently quantified while 3 outputs were not quantified at all. I observed that the 2 out puts that were fully quantified with a total of 7 activities worth UGX.84.9bn were fully implemented. \uf0b7 UGX.649,953,638 was paid for settlement of domestic arrears during the year under audit despite lack of budget for this item. \uf0b7 In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), expenditure of UGX.302,002,646,062 that relates to classified expenditure is to be audited separately and a separate audit report issued. \uf0b7 Shortcomings were observed in State House\u2019s fleet management which included failure to maintain motor vehicle logbooks, lack of annual inspections and non-compliance with motor vehicle allocation guidelines."], ["3", "Ministry of Defence & UVAB **Opinion** Unqualified", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.0.648bn representing 33%. \uf0b7 I noted that all the 16 outputs with a total of 35 activities and expenditure of UGX.3.819TN sampled for assessment were not quantified enable assessment of performance. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, inappropriate procurement methods and diversion of funds to pay domestic arrears. \uf0b7 Domestic arrears totalling to UGX.398BN remained unsettled at close of the year. Furthermore, UGX.72.3BN paid to settle domestic arrears was diverted from other items as there was no budget for domestic arrears. \uf0b7 UGX.6BN was prepaid to URA in form of taxes but was not based on verifiable items and assessed tax returns. \uf0b7 The Ministry paid UGX.1BN to a supplier of ceremonial uniforms that were meant to be used in the year 2012 and are considered not to serve the purpose. I considered the expenditure wasteful. \uf0b7 I note shortcomings regarding various pieces of land and properties in form of doubtful land compensation worth UGX.7.379BN, pending court claims on land at Plot 30 summit view Kololo, likely loss of 3.5 square miles of land at Magamaga and likely loss of Plots 404, 405, & 406 Block 9 Kyadondo known as former Kiseka Hospital. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include failure to comply with vehicle standardization guidelines, improper maintenance of motor vehicle records,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 Arrears totalling to UGX.30,549,780,185 remained unsettled at close of the year. Further, UGX.28,431,892,310 was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX.58,981,672,495. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, failure to use motor vehicle logbooks, lack of motor vehicle annual inspections, lack of adequate vehicles for allocation to RDCs, gaps in drivers\u2019 competences and failure to implement board of survey recommendations for disposal of motor vehicles.", null], ["2", "State House **Opinion** Unqualified", "\uf0b7 Out of the planned 4 strategic targets/goals, 3 targets were fully achieved, 1 target was partially achieved. Furthermore, the strategic plan was not appraised and lacked monitoring and evaluation reports. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.629bn representing 70%. \uf0b7 I assessed 11 outputs with a total of 42 activities and actual expenditure of UGX.357Bn and observed that 2 outputs were fully quantified, 6 outputs were insufficiently quantified while 3 outputs were not quantified at all. I observed that the 2 out puts that were fully quantified with a total of 7 activities worth UGX.84.9bn were fully implemented. \uf0b7 UGX.649,953,638 was paid for settlement of domestic arrears during the year under audit despite lack of budget for this item. \uf0b7 In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), expenditure of UGX.302,002,646,062 that relates to classified expenditure is to be audited separately and a separate audit report issued. \uf0b7 Shortcomings were observed in State House\u2019s fleet management which included failure to maintain motor vehicle logbooks, lack of annual inspections and non-compliance with motor vehicle allocation guidelines."], ["3", "Ministry of Defence & UVAB **Opinion** Unqualified", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.0.648bn representing 33%. \uf0b7 I noted that all the 16 outputs with a total of 35 activities and expenditure of UGX.3.819TN sampled for assessment were not quantified enable assessment of performance. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, inappropriate procurement methods and diversion of funds to pay domestic arrears. \uf0b7 Domestic arrears totalling to UGX.398BN remained unsettled at close of the year. Furthermore, UGX.72.3BN paid to settle domestic arrears was diverted from other items as there was no budget for domestic arrears. \uf0b7 UGX.6BN was prepaid to URA in form of taxes but was not based on verifiable items and assessed tax returns. \uf0b7 The Ministry paid UGX.1BN to a supplier of ceremonial uniforms that were meant to be used in the year 2012 and are considered not to serve the purpose. I considered the expenditure wasteful. \uf0b7 I note shortcomings regarding various pieces of land and properties in form of doubtful land compensation worth UGX.7.379BN, pending court claims on land at Plot 30 summit view Kololo, likely loss of 3.5 square miles of land at Magamaga and likely loss of Plots 404, 405, & 406 Block 9 Kyadondo known as former Kiseka Hospital. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include failure to comply with vehicle standardization guidelines, improper maintenance of motor vehicle records,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "125", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "un-updated asset management module in the financial management system, nonexistent fleet management policy and guidelines, lack of fuel registers, vehicle journey log books not maintained, absence of annual motor vehicle inspection and non-compliance with disposal conditions. \uf0b7 I undertook an audit inspection and observed abandoned renovation of Legal Training School at Gadaffi Barracks, stalled construction of a temporary dormitory structure for drivers and mechanics and abandoned construction of Marine Pier at Ntokolo Landing site Magamaga.", null], ["", "**HEALTH SECTOR**", ""], ["1", "Mulago National Referral Hospital **Opinion** Qualified", "\uf0b7 I noted that whereas transfers of UGX.5.5Bn that were received by the Hospital from the Ministry of Health were disclosed in the Commentary by the Head of Accounts and Note 5 to the Financial Statements, the receipts were not recognized in the Statement of Financial Performance as required by the template provided by the Accountant General. This may mislead the users of the financial statements. \uf0b7 The PS/ST engaged a consultant to verify expenditure arrears in MDAs (Votes) as at 30th June 2019. In the consultant\u2019s report dated 31st January 2020, the verified position of arrears for Mulago Hospital as at 30th June 2019 was UGX.3.55Bn. However, management reported an opening balance of UGX.5.752Bn thereby occasioning a discrepancy of UGX.2.201Bn. No reconciliation of these two positions was availed. In addition, I reported in my prior year report (30th June 2019) that the opening payables balance of UGX.5.752Bn reported by the Hospital was not supported with a schedule of verified arrears in the form of an Annex to the financial statements. Under the circumstances, I was unable to establish the accuracy of the reported payables position. \uf0b7 Management adjusted the opening reserves of UGX.5.725Bn in the Statement of Changes in Equity (Net Worth) by UGX.856Million. However, the adjustments were not supported with underlying records, to confirm their authenticity. \uf0b7 The hospital paid domestic arrears to the tune of UGX.641Million for which there was no provision in the approved budget for the year under review. Also noted was that the said arrears were not disclosed as outstanding commitments in the entity\u2019s prior year financial statements. Accordingly, this implies that, the opening balances of payables and reserves are misstated while the expenses for the year under review are overstated the same amount. \uf0b7 A total of UGX.1.902Bn was paid to 10 food suppliers. However, the supplies were not adequately taken on stores charge. I was unable to establish whether all the food paid for was properly supplied to the Hospital. \uf0b7 Whereas the hospital collected Non Tax Revenue to the tune of UGX.1.15Bn, no provision had been made in the approved budget for year under review. This is not only irregular but also complicates assessment of performance. \uf0b7 The entity budgeted to receive UGX.71.635Bn out of which UGX.61.68Bn was warranted, resulting into a shortfall of UGX.9.955Bn which is 13.9% of the budget. Shortfalls in revenues impact service delivery. \uf0b7 Out of the approved staffing structure of 3,075 positions, only 1,683 (54.7%) were filled and 1,392 positions remained vacant. A further analysis of the top positions revealed that out of 136 approved Consultant positions, only 44 (32.4%) were filled leaving 92 (67.6%) positions vacant. Staffing gaps impact the entity\u2019s capacity to deliver on its mandate. \uf0b7 I noted that the some of the Hospital land had encumbrances and was encroached upon while other plots were not titled. This exposes such land to a risk of loss through fraudulent transfer."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "un-updated asset management module in the financial management system, nonexistent fleet management policy and guidelines, lack of fuel registers, vehicle journey log books not maintained, absence of annual motor vehicle inspection and non-compliance with disposal conditions. \uf0b7 I undertook an audit inspection and observed abandoned renovation of Legal Training School at Gadaffi Barracks, stalled construction of a temporary dormitory structure for drivers and mechanics and abandoned construction of Marine Pier at Ntokolo Landing site Magamaga.", null], ["", "**HEALTH SECTOR**", ""], ["1", "Mulago National Referral Hospital **Opinion** Qualified", "\uf0b7 I noted that whereas transfers of UGX.5.5Bn that were received by the Hospital from the Ministry of Health were disclosed in the Commentary by the Head of Accounts and Note 5 to the Financial Statements, the receipts were not recognized in the Statement of Financial Performance as required by the template provided by the Accountant General. This may mislead the users of the financial statements. \uf0b7 The PS/ST engaged a consultant to verify expenditure arrears in MDAs (Votes) as at 30th June 2019. In the consultant\u2019s report dated 31st January 2020, the verified position of arrears for Mulago Hospital as at 30th June 2019 was UGX.3.55Bn. However, management reported an opening balance of UGX.5.752Bn thereby occasioning a discrepancy of UGX.2.201Bn. No reconciliation of these two positions was availed. In addition, I reported in my prior year report (30th June 2019) that the opening payables balance of UGX.5.752Bn reported by the Hospital was not supported with a schedule of verified arrears in the form of an Annex to the financial statements. Under the circumstances, I was unable to establish the accuracy of the reported payables position. \uf0b7 Management adjusted the opening reserves of UGX.5.725Bn in the Statement of Changes in Equity (Net Worth) by UGX.856Million. However, the adjustments were not supported with underlying records, to confirm their authenticity. \uf0b7 The hospital paid domestic arrears to the tune of UGX.641Million for which there was no provision in the approved budget for the year under review. Also noted was that the said arrears were not disclosed as outstanding commitments in the entity\u2019s prior year financial statements. Accordingly, this implies that, the opening balances of payables and reserves are misstated while the expenses for the year under review are overstated the same amount. \uf0b7 A total of UGX.1.902Bn was paid to 10 food suppliers. However, the supplies were not adequately taken on stores charge. I was unable to establish whether all the food paid for was properly supplied to the Hospital. \uf0b7 Whereas the hospital collected Non Tax Revenue to the tune of UGX.1.15Bn, no provision had been made in the approved budget for year under review. This is not only irregular but also complicates assessment of performance. \uf0b7 The entity budgeted to receive UGX.71.635Bn out of which UGX.61.68Bn was warranted, resulting into a shortfall of UGX.9.955Bn which is 13.9% of the budget. Shortfalls in revenues impact service delivery. \uf0b7 Out of the approved staffing structure of 3,075 positions, only 1,683 (54.7%) were filled and 1,392 positions remained vacant. A further analysis of the top positions revealed that out of 136 approved Consultant positions, only 44 (32.4%) were filled leaving 92 (67.6%) positions vacant. Staffing gaps impact the entity\u2019s capacity to deliver on its mandate. \uf0b7 I noted that the some of the Hospital land had encumbrances and was encroached upon while other plots were not titled. This exposes such land to a risk of loss through fraudulent transfer."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "126", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["2", "Mulago Specialized Women & Neo-natal Hospital **Opinion** Unqualified", "\uf0b7 Although the hospital budgeted to collect Non Tax Revenue of UGX 2,000,000,000 during the year under review, UGX 3,517,504,786 was collected, representing a performance of 176% of the target implying that there was unrealistic budgeting. \uf0b7 There was a shortfall in releases amounting to UGX.2,115,176,754 representing 13.3% of the budget. Furthermore, the entity remained with unspent balance of UGX.65,069,099 representing an absorption level of 99.5%. \uf0b7 I sampled 6 out-puts with 24 activities worth UGX.15,708,965,266 representing 99% of the total budget and noted that 3 outputs with 7 activities worth UGX.10,355,972,268 were not quantified to enable measurement of performance. Furthermore, of the 5 quantified activities worth UGX.5,352,992,998 assessed; 3 activities representing 60% were fully implemented while 1 activity representing 20% was partially implemented and 1 activity representing 20% was not implemented. \uf0b7 I noted that 5 activities worth UGX.8,841,107,244 reported in the Q4 Annual performance report were not in the annual work plan. This was due to the receipt of a supplementary appropriation without revision of the annual work plan. \uf0b7 The hospital accumulated domestic arrears in respect of goods and services amounting to UGX 360,886,600 by the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The hospital received Essential Medicines and Health Supplies worth UGX.1,477,149,064 only out of UGX.2,499,856,993 released to National Medical Stores during the year under review. This resulted into supplies for the difference of UGX.1,022,707,929 to remain un-availed by the end of the year and inappropriate service delivery. \uf0b7 It was observed that the hospital does not own a motor vehicle and uses motor vehicles borrowed from Mulago National Referral Hospital. \uf0b7 The hospital lacked a Management Board to provide strategic guidance and direction to the management team. \uf0b7 Out of the approved staff structure of 880 positions 293 positions have been filled, leaving 587 positions vacant. However, the Hospital had 79 staff whose positions are not in the approved structure."], ["3", "Butabika National Mental Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX 1,205,085,364 during the year under review. However, the hospital collected UGX. 1,208,391,723 thereby exceeding the target. \uf0b7 Out of the total receipts for the financial year of UGX 21.58 bn, UGX. 20.742Bn was spent by the entity resulting in an unspent balance of UGX.0.838Bn representing an absorption level of 96.12%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the eight (8) outputs selected for performance assessment with a total of twenty five (25) activities and approved budget of UGX 11.5Bn, seven (7) outputs with a total of twenty two (22) activities and approved budget of UGX 7.5Bn were fully quantified. \uf0b7 However, one (1) output with three (3) activities and approved budget of UGX 4Bn was not sufficiently quantified to enable performance assessment. \uf0b7 Out of the eight (08) sampled outputs, seven (07) outputs were partially implemented while the extent of delivery of one (01) output could not be established due to lack of performance targets/ indicators. Out of the assessed twenty five (25) activities, six (06) representing 24% were fully implemented, sixteen (16) representing 64% were partially implemented while three (03) activities representing 12%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["2", "Mulago Specialized Women & Neo-natal Hospital **Opinion** Unqualified", "\uf0b7 Although the hospital budgeted to collect Non Tax Revenue of UGX 2,000,000,000 during the year under review, UGX 3,517,504,786 was collected, representing a performance of 176% of the target implying that there was unrealistic budgeting. \uf0b7 There was a shortfall in releases amounting to UGX.2,115,176,754 representing 13.3% of the budget. Furthermore, the entity remained with unspent balance of UGX.65,069,099 representing an absorption level of 99.5%. \uf0b7 I sampled 6 out-puts with 24 activities worth UGX.15,708,965,266 representing 99% of the total budget and noted that 3 outputs with 7 activities worth UGX.10,355,972,268 were not quantified to enable measurement of performance. Furthermore, of the 5 quantified activities worth UGX.5,352,992,998 assessed; 3 activities representing 60% were fully implemented while 1 activity representing 20% was partially implemented and 1 activity representing 20% was not implemented. \uf0b7 I noted that 5 activities worth UGX.8,841,107,244 reported in the Q4 Annual performance report were not in the annual work plan. This was due to the receipt of a supplementary appropriation without revision of the annual work plan. \uf0b7 The hospital accumulated domestic arrears in respect of goods and services amounting to UGX 360,886,600 by the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The hospital received Essential Medicines and Health Supplies worth UGX.1,477,149,064 only out of UGX.2,499,856,993 released to National Medical Stores during the year under review. This resulted into supplies for the difference of UGX.1,022,707,929 to remain un-availed by the end of the year and inappropriate service delivery. \uf0b7 It was observed that the hospital does not own a motor vehicle and uses motor vehicles borrowed from Mulago National Referral Hospital. \uf0b7 The hospital lacked a Management Board to provide strategic guidance and direction to the management team. \uf0b7 Out of the approved staff structure of 880 positions 293 positions have been filled, leaving 587 positions vacant. However, the Hospital had 79 staff whose positions are not in the approved structure."], ["3", "Butabika National Mental Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX 1,205,085,364 during the year under review. However, the hospital collected UGX. 1,208,391,723 thereby exceeding the target. \uf0b7 Out of the total receipts for the financial year of UGX 21.58 bn, UGX. 20.742Bn was spent by the entity resulting in an unspent balance of UGX.0.838Bn representing an absorption level of 96.12%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the eight (8) outputs selected for performance assessment with a total of twenty five (25) activities and approved budget of UGX 11.5Bn, seven (7) outputs with a total of twenty two (22) activities and approved budget of UGX 7.5Bn were fully quantified. \uf0b7 However, one (1) output with three (3) activities and approved budget of UGX 4Bn was not sufficiently quantified to enable performance assessment. \uf0b7 Out of the eight (08) sampled outputs, seven (07) outputs were partially implemented while the extent of delivery of one (01) output could not be established due to lack of performance targets/ indicators. Out of the assessed twenty five (25) activities, six (06) representing 24% were fully implemented, sixteen (16) representing 64% were partially implemented while three (03) activities representing 12%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "127", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 All 14 vehicles controlled by the Hospital had exceeded the recommended 5- years useful life, and 4 of these vehicles had their mileage above the recommended 250,000km, and were therefore due for disposal. \uf0b7 All 14 vehicles were not subjected to annual motor vehicle inspections as stipulated in the Public Service Standing Orders. \uf0b7 The Hospital undertook three (3) construction projects during the year under review without prior permission from KCCA as required of developers under the Physical Planning Act.", null], ["4", "Uganda Aids Commission (UAC) **Opinion** Unqualified", "\uf0b7 The Commission did not undertake an end term review of its five year strategic plan 2015-2020. \uf0b7 The Commission received off budget support of UGX 3,034,834,392 during the year. \uf0b7 The Commission remained with unspent balance of UGX. 0.047 Bn representing an absorption level of 99.5% on GOU funding and UGX 1.439 Bn representing an absorption level of 63.2% on Donor Funding. \uf0b7 I sampled Four (4) outputs worth UGX.7.33Bn, representing 84.0% of the total budget for and Three (3) outputs with a total of fifty nine (59) activities and expenditure worth UGX 2.37bn were insufficiently quantified and One (1) output with a total of eight (8) activities and expenditure worth UGX 4.91 were not quantified at all. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Commission did not submit quarterly performance reports in time. \uf0b7 Arrears totalling to UGX 76,162,182 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Commission has a dispute over property ownership of the land on Plot Number 213, Sentema Road at Namirembe, Kampala with Church of Uganda. \uf0b7 The Commission did not implement board of survey recommendations in the 2018/2019 board of survey report. \uf0b7 In some procurement, the evaluation committee did not follow the evaluation criteria stated in the solicitation documents contrary to Regulation 7(1) of the PPDA (Evaluation) regulations."], ["5", "Uganda Blood Transfusion Services (UBTS) **Opinion** Unqualified", "\uf0b7 Out of the planned seventy six (76) strategic targets/goals, sixty four (64) targets had been fully achieved, three (3) were partially achieved while nine (9) were not achieved. \uf0b7 Whereas the entity does not budget for collection of NTR, UGX.1,650,000 was collected and remitted to the Treasury during the year under review. \uf0b7 Out of the total receipts of UGX 18.03Bn, UGX 17.67Bn was spent by the entity resulting in an unspent balance of UGX 0.36Bn representing an absorption level of 98%. \uf0b7 None of the seven (7) outputs with a total of forty six (46) activities and expenditure of UGX 13.27Bn sampled for assessment was fully quantified to enable performance assessment. \uf0b7 Six (6) out of the sampled seven (7) outputs with a total of forty four (44) activities and expenditure worth UGX 12.60Bn were insufficiently quantified. That is, out of the 44 activities, twenty nine (29) activities (66%) were fully quantified while fifteen (15) activities (34%) were not clearly quantified to enable performance assessment. \uf0b7 One (1) output with a total of two (2) activities and expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 All 14 vehicles controlled by the Hospital had exceeded the recommended 5- years useful life, and 4 of these vehicles had their mileage above the recommended 250,000km, and were therefore due for disposal. \uf0b7 All 14 vehicles were not subjected to annual motor vehicle inspections as stipulated in the Public Service Standing Orders. \uf0b7 The Hospital undertook three (3) construction projects during the year under review without prior permission from KCCA as required of developers under the Physical Planning Act.", null], ["4", "Uganda Aids Commission (UAC) **Opinion** Unqualified", "\uf0b7 The Commission did not undertake an end term review of its five year strategic plan 2015-2020. \uf0b7 The Commission received off budget support of UGX 3,034,834,392 during the year. \uf0b7 The Commission remained with unspent balance of UGX. 0.047 Bn representing an absorption level of 99.5% on GOU funding and UGX 1.439 Bn representing an absorption level of 63.2% on Donor Funding. \uf0b7 I sampled Four (4) outputs worth UGX.7.33Bn, representing 84.0% of the total budget for and Three (3) outputs with a total of fifty nine (59) activities and expenditure worth UGX 2.37bn were insufficiently quantified and One (1) output with a total of eight (8) activities and expenditure worth UGX 4.91 were not quantified at all. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Commission did not submit quarterly performance reports in time. \uf0b7 Arrears totalling to UGX 76,162,182 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Commission has a dispute over property ownership of the land on Plot Number 213, Sentema Road at Namirembe, Kampala with Church of Uganda. \uf0b7 The Commission did not implement board of survey recommendations in the 2018/2019 board of survey report. \uf0b7 In some procurement, the evaluation committee did not follow the evaluation criteria stated in the solicitation documents contrary to Regulation 7(1) of the PPDA (Evaluation) regulations."], ["5", "Uganda Blood Transfusion Services (UBTS) **Opinion** Unqualified", "\uf0b7 Out of the planned seventy six (76) strategic targets/goals, sixty four (64) targets had been fully achieved, three (3) were partially achieved while nine (9) were not achieved. \uf0b7 Whereas the entity does not budget for collection of NTR, UGX.1,650,000 was collected and remitted to the Treasury during the year under review. \uf0b7 Out of the total receipts of UGX 18.03Bn, UGX 17.67Bn was spent by the entity resulting in an unspent balance of UGX 0.36Bn representing an absorption level of 98%. \uf0b7 None of the seven (7) outputs with a total of forty six (46) activities and expenditure of UGX 13.27Bn sampled for assessment was fully quantified to enable performance assessment. \uf0b7 Six (6) out of the sampled seven (7) outputs with a total of forty four (44) activities and expenditure worth UGX 12.60Bn were insufficiently quantified. That is, out of the 44 activities, twenty nine (29) activities (66%) were fully quantified while fifteen (15) activities (34%) were not clearly quantified to enable performance assessment. \uf0b7 One (1) output with a total of two (2) activities and expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "128", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "0.67Bn was not quantified at all. That is, none of the 2 activities within the output was clearly quantified to enable assessment of performance. \uf0b7 The entity registered an upward trend of 465% in accumulation of domestic arrears between the FYs 2016/2017 (UGX.76,296,521) and 2019/2020 (UGX.430,885,758). In addition, there was no budgetary provision for settlement of the domestic arrears. \uf0b7 Whereas during the 5 year strategic period covering the FYs 2016/17- 2019/2020, the entity planned to procure 22 specially refrigerated vehicles for the regional blood banks to facilitate transport of blood at every blood bank, only five (5) vehicles were procured. \uf0b7 None of the 5 vehicles acquired at a cost of UGX 1,536,337,049 during the 3-year period under review revealed that none of the vehicles was recorded in the assets register. The Asset register was also not duly updated. \uf0b7 None of the 63 vehicles (100%) owned by UBTS was annually inspected to ensure that they were in sound mechanical condition. A service chart was also not maintained for all the vehicles. \uf0b7 55 vehicles had exceeded the recommended 5 years useful life, and their mileage was above the recommended 250,000km and were as such were all due for disposal. \uf0b7 All the 32 drivers employed by the entity had not undertaken additional training, were not appraised for their performance and had not been subjected to annual medical examination to ascertain their fitness status. \uf0b7 Whereas the wall fences of Pearl of Africa Hotel on plots 2E and 7A1-9A1 encroached on UBTS land by 0.043ha and 0.036ha respectively resulting in a total encroachment of 0.079ha, there was no evidence of settlement of this matter by the time of audit.", null], ["6", "China Uganda Friendship Hospital \u2013 Naguru **Opinion** Unqualified", "\uf0b7 The hospital lacked a Management Board to provide strategic guidance on the delivery of its mandate. \uf0b7 The Hospital\u2019s oxygen plant had been malfunctioning for over a year despite the manufacturer\u2019s intervention around March 2020. Whereas the plant was designed to take 2.5 \u2013 3 hours to fill 5 cylinders at ago, it was taking 7 hours by the time of inspection. \uf0b7 Contrary to the commitment control system, the Hospital reported domestic arrears relating to previous financial years to the tune of UGX 464,666,021. I further noted that whereas the arrears brought forward from the FY 2018/19 were UGX.641,315,859, a provision of only UGX.176,649,838 was made in the entity\u2019s approved budget for settlement. \uf0b7 At the time of the audit (June 2020), out of the planned forty five (45) strategic targets, twenty (20) targets had been fully achieved, sixteen (16) were partially achieved while nine (9) were not achieved. \uf0b7 Out of the budgeted NTR of UGX 250,000,000, only UGX 91,082,161 was collected, representing a performance of 36% of the target. \uf0b7 The entity budgeted to receive UGX 9.401Bn out of which UGX 8.361Bn was warranted, resulting in a shortfall of UGX 1.04 Bn which is 11% of the budget. \uf0b7 Out of the ten (10) outputs with a total of thirty one (31) activities and expenditure of UGX 8.021Bn sampled for assessment, five (5) outputs with a total of seventeen (17) activities and expenditure worth UGX 0.657Bn were fully quantified to enable performance assessment. However, four (4) outputs with a total of fourteen (14) activities and expenditure worth UGX 7.188Bn were insufficiently quantified. Out of the fourteen (14) activities, seven (7) activities (50%) were quantified while seven (7) activities (50%) were not clearly quantified to enable assessment of performance. \uf0b7 One (1) output whose activities were not stated had expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "0.67Bn was not quantified at all. That is, none of the 2 activities within the output was clearly quantified to enable assessment of performance. \uf0b7 The entity registered an upward trend of 465% in accumulation of domestic arrears between the FYs 2016/2017 (UGX.76,296,521) and 2019/2020 (UGX.430,885,758). In addition, there was no budgetary provision for settlement of the domestic arrears. \uf0b7 Whereas during the 5 year strategic period covering the FYs 2016/17- 2019/2020, the entity planned to procure 22 specially refrigerated vehicles for the regional blood banks to facilitate transport of blood at every blood bank, only five (5) vehicles were procured. \uf0b7 None of the 5 vehicles acquired at a cost of UGX 1,536,337,049 during the 3-year period under review revealed that none of the vehicles was recorded in the assets register. The Asset register was also not duly updated. \uf0b7 None of the 63 vehicles (100%) owned by UBTS was annually inspected to ensure that they were in sound mechanical condition. A service chart was also not maintained for all the vehicles. \uf0b7 55 vehicles had exceeded the recommended 5 years useful life, and their mileage was above the recommended 250,000km and were as such were all due for disposal. \uf0b7 All the 32 drivers employed by the entity had not undertaken additional training, were not appraised for their performance and had not been subjected to annual medical examination to ascertain their fitness status. \uf0b7 Whereas the wall fences of Pearl of Africa Hotel on plots 2E and 7A1-9A1 encroached on UBTS land by 0.043ha and 0.036ha respectively resulting in a total encroachment of 0.079ha, there was no evidence of settlement of this matter by the time of audit.", null], ["6", "China Uganda Friendship Hospital \u2013 Naguru **Opinion** Unqualified", "\uf0b7 The hospital lacked a Management Board to provide strategic guidance on the delivery of its mandate. \uf0b7 The Hospital\u2019s oxygen plant had been malfunctioning for over a year despite the manufacturer\u2019s intervention around March 2020. Whereas the plant was designed to take 2.5 \u2013 3 hours to fill 5 cylinders at ago, it was taking 7 hours by the time of inspection. \uf0b7 Contrary to the commitment control system, the Hospital reported domestic arrears relating to previous financial years to the tune of UGX 464,666,021. I further noted that whereas the arrears brought forward from the FY 2018/19 were UGX.641,315,859, a provision of only UGX.176,649,838 was made in the entity\u2019s approved budget for settlement. \uf0b7 At the time of the audit (June 2020), out of the planned forty five (45) strategic targets, twenty (20) targets had been fully achieved, sixteen (16) were partially achieved while nine (9) were not achieved. \uf0b7 Out of the budgeted NTR of UGX 250,000,000, only UGX 91,082,161 was collected, representing a performance of 36% of the target. \uf0b7 The entity budgeted to receive UGX 9.401Bn out of which UGX 8.361Bn was warranted, resulting in a shortfall of UGX 1.04 Bn which is 11% of the budget. \uf0b7 Out of the ten (10) outputs with a total of thirty one (31) activities and expenditure of UGX 8.021Bn sampled for assessment, five (5) outputs with a total of seventeen (17) activities and expenditure worth UGX 0.657Bn were fully quantified to enable performance assessment. However, four (4) outputs with a total of fourteen (14) activities and expenditure worth UGX 7.188Bn were insufficiently quantified. Out of the fourteen (14) activities, seven (7) activities (50%) were quantified while seven (7) activities (50%) were not clearly quantified to enable assessment of performance. \uf0b7 One (1) output whose activities were not stated had expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "129", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "0.176Bn but not quantified at all. \uf0b7 I noted that out of the five (5) fully quantified outputs, one (1) output with one (1) activity worth UGX 0.004Bn was fully implemented while four (4) outputs with a total of sixteen (16) activities worth UGX 0.653Bn were partially implemented. Out of the sixteen (16) activities, the entity fully implemented eight (8) activities (50%) while eight (8) activities (50%) were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 The Hospital submitted quarterly performance reports online within the deadline given for submission of the reports.", null], ["7", "National Medical Stores (NMS) **Opinion** Unqualified", "\uf0b7 Note 7 to the financial statements showed a provision for bad debts amounting to UGX 13,532,426,000 which have been outstanding for over ten years. This provision has been disclosed as such for a long time without any evidence of communication to the Minister of Finance to seek the approval of Parliament for its abandonment or evaluation of the recoverability of this the amount. \uf0b7 Management budgeted to receive UGX 33,336,258,498 as revenue from service charges. However, a total of UGX 44,873,380,000 was received which was over the budget amount by 11,537,121,502 (34.6%) from eleven (11) revenue sources. There was no evidence that the additional revenue was presented to the Board for approval and budgetary allocation. \uf0b7 I noted that out of the budgeted revenue of UGX.396,172,215,017 from Treasury, only UGX.388,120,277,901 was warranted resulting into a budget shortfall of UGX.8,051,937,116 representing 2.03%. I further observed that UGX. 387,511,869,634 was spent by the entity resulting in unspent balance of UGX.608,408,267 representing 0.16%. \uf0b7 Out of the planned revenue collection of UGX 280,000,000 from other sources, only UGX 237,268,000 was realized resulting in a shortfall of UGX 42,732,000 representing (15.2%). \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 I noted that the entity submitted quarterly performance reports within the deadline given for submission of the reports. \uf0b7 I noted that items valued at UGX 110,589,018,098 that were expected from development partners were not received by the Corporation. \uf0b7 I reviewed the management of the entity\u2019s fleet during the three (3) financial years: 2017/18-2019/20 and noted that out of a budget of UGX. 1,360,000,000 on acquisition of vehicles from government funding, a sum of UGX. 1,160,000,000 was warranted by Treasury for the purpose, and the Corporation eventually spent UGX. 1,051,507,900. \uf0b7 All the sampled 11 vehicles (100%) controlled by the entity were not subjected to annual inspections as required. \uf0b7 A review of the vehicle allocation to key service centers in the Corporation revealed that some departments or units were not adequately allocated vehicles with only 9 vehicles covering 10 regions and 29 trucks out of the expected 40 covering the entire country. \uf0b7 A review of staff records for a sample of 12 drivers out a total of 52 employed by the Corporation revealed that none (0%) of them had been subjected to annual medical examination. \uf0b7 The Corporation realised and spent a total of UGX. 2,986,894,494 against a vehicle maintenance budget of UGX. 3,540,500,000 for the three (3) FYs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "0.176Bn but not quantified at all. \uf0b7 I noted that out of the five (5) fully quantified outputs, one (1) output with one (1) activity worth UGX 0.004Bn was fully implemented while four (4) outputs with a total of sixteen (16) activities worth UGX 0.653Bn were partially implemented. Out of the sixteen (16) activities, the entity fully implemented eight (8) activities (50%) while eight (8) activities (50%) were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 The Hospital submitted quarterly performance reports online within the deadline given for submission of the reports.", null], ["7", "National Medical Stores (NMS) **Opinion** Unqualified", "\uf0b7 Note 7 to the financial statements showed a provision for bad debts amounting to UGX 13,532,426,000 which have been outstanding for over ten years. This provision has been disclosed as such for a long time without any evidence of communication to the Minister of Finance to seek the approval of Parliament for its abandonment or evaluation of the recoverability of this the amount. \uf0b7 Management budgeted to receive UGX 33,336,258,498 as revenue from service charges. However, a total of UGX 44,873,380,000 was received which was over the budget amount by 11,537,121,502 (34.6%) from eleven (11) revenue sources. There was no evidence that the additional revenue was presented to the Board for approval and budgetary allocation. \uf0b7 I noted that out of the budgeted revenue of UGX.396,172,215,017 from Treasury, only UGX.388,120,277,901 was warranted resulting into a budget shortfall of UGX.8,051,937,116 representing 2.03%. I further observed that UGX. 387,511,869,634 was spent by the entity resulting in unspent balance of UGX.608,408,267 representing 0.16%. \uf0b7 Out of the planned revenue collection of UGX 280,000,000 from other sources, only UGX 237,268,000 was realized resulting in a shortfall of UGX 42,732,000 representing (15.2%). \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 I noted that the entity submitted quarterly performance reports within the deadline given for submission of the reports. \uf0b7 I noted that items valued at UGX 110,589,018,098 that were expected from development partners were not received by the Corporation. \uf0b7 I reviewed the management of the entity\u2019s fleet during the three (3) financial years: 2017/18-2019/20 and noted that out of a budget of UGX. 1,360,000,000 on acquisition of vehicles from government funding, a sum of UGX. 1,160,000,000 was warranted by Treasury for the purpose, and the Corporation eventually spent UGX. 1,051,507,900. \uf0b7 All the sampled 11 vehicles (100%) controlled by the entity were not subjected to annual inspections as required. \uf0b7 A review of the vehicle allocation to key service centers in the Corporation revealed that some departments or units were not adequately allocated vehicles with only 9 vehicles covering 10 regions and 29 trucks out of the expected 40 covering the entire country. \uf0b7 A review of staff records for a sample of 12 drivers out a total of 52 employed by the Corporation revealed that none (0%) of them had been subjected to annual medical examination. \uf0b7 The Corporation realised and spent a total of UGX. 2,986,894,494 against a vehicle maintenance budget of UGX. 3,540,500,000 for the three (3) FYs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "130", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2017/18 to 2019/20. \uf0b7 I noted that out of the sampled 42 vehicles, 21 of these had exceeded the recommended 5 years useful life while 21 had their mileage above the recommended 250,000km, hence were due for disposal.", null], ["8", "Uganda Virus Research Institute (UVRI) **Opinion** Unqualified", "\uf0b7 I observed that out of the Institute\u2019s approved structure of 236 positions, only 85 posts (representing 36%) were filled thereby leaving 151 positions (64%) remained vacant. A further analysis of the top positions in scale U2 and above revealed that out of 12 positions, only 2 (16.7%) were filled and 10 (83.3%) remained vacant. \uf0b7 Whereas Accounting Officers were advised by the PS/ST to prioritize payment of arrears by giving them a first call in the allocation of resources during the budgeting process, I observed that the entity had an outstanding balance of payables to the tune of UGX.409,685,369 as at 30th June 2020, which were incurred during the prior financial year 2018/19. \uf0b7 Whereas the Institute compiled a draft Strategic Plan for the period 2017/18 to 2019/20, I was not availed evidence of approval of the plan. I further noted that at the time of the audit (June 2020), out of the planned six (6) strategic targets/goals, only two (2) targets had been fully achieved, while four (4) were partially achieved."], ["9", "Health Service Commission (HSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 26 strategic objectives to be achieved by the Commission in the strategic plan 2015-2020; 12 were fully achieved while 14 were not achieved. \uf0b7 The Commission remained with unspent balance of UGX. 0.105bn representing an absorption level of 97.7%. \uf0b7 I sampled three (3) outputs worth UGX 6.71Bn, representing 97.7% of the total budget and noted that 1 output with 3 activities worth UGX.5.09Bn was not quantified to enable measurement of performance. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX 82,362,144 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Out of the 79 approved posts for the Commission, only 46 (58%) were filled leaving 33 (42%) posts vacant. Of the 33 vacant posts, 17 (51.5%) were for key positions such as Assistant Commissioner/HRM, Commissioner HRM- Recruitment & Selection systems among others. \uf0b7 The Commission has not recruited 23 key staff for other hospitals due to failure to attract them. \uf0b7 The Commission does not have a mechanism to enforce submission of reports by District Service Commission."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "2017/18 to 2019/20. \uf0b7 I noted that out of the sampled 42 vehicles, 21 of these had exceeded the recommended 5 years useful life while 21 had their mileage above the recommended 250,000km, hence were due for disposal.", null], ["8", "Uganda Virus Research Institute (UVRI) **Opinion** Unqualified", "\uf0b7 I observed that out of the Institute\u2019s approved structure of 236 positions, only 85 posts (representing 36%) were filled thereby leaving 151 positions (64%) remained vacant. A further analysis of the top positions in scale U2 and above revealed that out of 12 positions, only 2 (16.7%) were filled and 10 (83.3%) remained vacant. \uf0b7 Whereas Accounting Officers were advised by the PS/ST to prioritize payment of arrears by giving them a first call in the allocation of resources during the budgeting process, I observed that the entity had an outstanding balance of payables to the tune of UGX.409,685,369 as at 30th June 2020, which were incurred during the prior financial year 2018/19. \uf0b7 Whereas the Institute compiled a draft Strategic Plan for the period 2017/18 to 2019/20, I was not availed evidence of approval of the plan. I further noted that at the time of the audit (June 2020), out of the planned six (6) strategic targets/goals, only two (2) targets had been fully achieved, while four (4) were partially achieved."], ["9", "Health Service Commission (HSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 26 strategic objectives to be achieved by the Commission in the strategic plan 2015-2020; 12 were fully achieved while 14 were not achieved. \uf0b7 The Commission remained with unspent balance of UGX. 0.105bn representing an absorption level of 97.7%. \uf0b7 I sampled three (3) outputs worth UGX 6.71Bn, representing 97.7% of the total budget and noted that 1 output with 3 activities worth UGX.5.09Bn was not quantified to enable measurement of performance. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX 82,362,144 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Out of the 79 approved posts for the Commission, only 46 (58%) were filled leaving 33 (42%) posts vacant. Of the 33 vacant posts, 17 (51.5%) were for key positions such as Assistant Commissioner/HRM, Commissioner HRM- Recruitment & Selection systems among others. \uf0b7 The Commission has not recruited 23 key staff for other hospitals due to failure to attract them. \uf0b7 The Commission does not have a mechanism to enforce submission of reports by District Service Commission."], ["10", "Ministry of Health (MoH) **Opinion** Qualified", "\uf0b7 Included in the Ministry\u2019s Statement of Financial Position as at 30th June 2020, are payables amounting to UGX.38.4Bn which include among others, payables to National Drug Authority (NDA) of UGX.5.08Bn and National Medical Stores (NMS) of UGX.2.9Bn. However, there was no reconciliation of the correct debt position between the Ministry and the two entities giving rise to a discrepancy that shows that the ministry\u2019s position is understated to the tune of UGX.29.9Bn. Absence of reconciliation brings into question, the accuracy of the stated payables position. \uf0b7 I noted that funds to the tune of UGX.2.95Bn were irregularly diverted from the activities for which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Diversion of funds is not only contrary to the Public Finance and Management Act 2015, but also negatively affects the delivery of services and negates the purpose of budgeting."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "131", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 Although the Ministry did not budget to collect NTR during the year under review, a total of UGX.459.7Million was collected. Failure to budget for collection of NTR could lead to understatement of revenue at reporting. \uf0b7 There was a shortfall in releases amounting to UGX.3.73Bn representing 1.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.63BN representing an absorption level of 96.86%. Failure to obtain all the budgeted revenue and to utilize all the availed funds implies some planned activities were not implemented, which impacts on service delivery. \uf0b7 The Ministry received off-budget financing to a tune of UGX.4.5Bn which was not transferred to the consolidated fund as required by the law. This was attributed to Development Partners\u2019 preference to use their financial systems which do not require returning funds to the UCF at the close of every financial year. \uf0b7 The Ministry received a total of UGX.184.3Bn in cash and donations in-kind to respond to the Covid-19 Pandemic during the year under review. However, shortcomings were observed in the Ministry\u2019s management of the response which included; delayed delivery of procurements, non-certification of supplies by competent authorities, lack of space for expansion of ICUs, inadequate staffing of ICUs, gaps in installation of sleeper tents and construction of border posts, delivery of procurements before approval of the procurement by the contracts committee and/or signing contracts, initiation of procurement without availability of funds, diversion of funds, un- accounted for/doubtful payments, delayed issue of appointment and deployment letters to engaged staff, payment of allowances to individuals without engagement records and failure to absorb funds. \uf0b7 The Ministry reported outstanding payables (Domestic Arrears) totalling to UGX.38.4Bn at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015 which limits accounting officers to avoid committing government beyond the availed resources. In addition, out of the domestic arrears amounting to UGX.42.1Bn brought forward from the prior year, only UGX.228Mn was provided for settlement of these domestic arrears during the year under review. The continued failure to settle such arrears exposes government to a risk of litigation and the attendant costs. \uf0b7 There was delayed constitution of six National Referral Hospitals\u2019 Management Boards implying that these hospitals lacked strategic vision and direction on behalf of the Ministry of Health.", null], ["11", "National Drug Authority (NDA) **Opinion** Unqualified", "\uf0b7 Out of the planned 79 targeted outputs as per the Strategic plan, 48 outputs had been fully achieved; three (3) outputs were partially achieved while 28 outputs were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX 61,414,152,000 for the financial year 2019/20; UGX 63,165,933,000 was actually collected representing a performance of 103%. Further analysis showed that there were shortfalls worth UGX 2,444,615,269 (4%) in various revenues streams. \uf0b7 I observed that the National Drug Authority had a capital expenditure budget of UGX 8,369,400,400 of which UGX 8,297,185,770 (99%) was utilized, leaving unspent funds worth UGX 72,214,630. \uf0b7 However, out of UGX 8,297,185,770 total funds spent, UGX 6,670,827,952 (81%) was incurred on outputs that were not planned for in the 2019/2020 Budget. \uf0b7 I sampled 58 activities with a total of 95 outputs and expenditure worth UGX 43.77Bn representing 85.5% of the total budget and noted that 6 outputs worth UGX 1.14Bn were not quantified to enable measurement of performance. Furthermore, of the 56 activities with 93 outputs worth UGX 42.63Bn assessed; 10 outputs representing 18% were fully implemented; 56 outputs representing 39% were partially implemented while; 27 outputs representing 43% were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 Although the Ministry did not budget to collect NTR during the year under review, a total of UGX.459.7Million was collected. Failure to budget for collection of NTR could lead to understatement of revenue at reporting. \uf0b7 There was a shortfall in releases amounting to UGX.3.73Bn representing 1.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.63BN representing an absorption level of 96.86%. Failure to obtain all the budgeted revenue and to utilize all the availed funds implies some planned activities were not implemented, which impacts on service delivery. \uf0b7 The Ministry received off-budget financing to a tune of UGX.4.5Bn which was not transferred to the consolidated fund as required by the law. This was attributed to Development Partners\u2019 preference to use their financial systems which do not require returning funds to the UCF at the close of every financial year. \uf0b7 The Ministry received a total of UGX.184.3Bn in cash and donations in-kind to respond to the Covid-19 Pandemic during the year under review. However, shortcomings were observed in the Ministry\u2019s management of the response which included; delayed delivery of procurements, non-certification of supplies by competent authorities, lack of space for expansion of ICUs, inadequate staffing of ICUs, gaps in installation of sleeper tents and construction of border posts, delivery of procurements before approval of the procurement by the contracts committee and/or signing contracts, initiation of procurement without availability of funds, diversion of funds, un- accounted for/doubtful payments, delayed issue of appointment and deployment letters to engaged staff, payment of allowances to individuals without engagement records and failure to absorb funds. \uf0b7 The Ministry reported outstanding payables (Domestic Arrears) totalling to UGX.38.4Bn at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015 which limits accounting officers to avoid committing government beyond the availed resources. In addition, out of the domestic arrears amounting to UGX.42.1Bn brought forward from the prior year, only UGX.228Mn was provided for settlement of these domestic arrears during the year under review. The continued failure to settle such arrears exposes government to a risk of litigation and the attendant costs. \uf0b7 There was delayed constitution of six National Referral Hospitals\u2019 Management Boards implying that these hospitals lacked strategic vision and direction on behalf of the Ministry of Health.", null], ["11", "National Drug Authority (NDA) **Opinion** Unqualified", "\uf0b7 Out of the planned 79 targeted outputs as per the Strategic plan, 48 outputs had been fully achieved; three (3) outputs were partially achieved while 28 outputs were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX 61,414,152,000 for the financial year 2019/20; UGX 63,165,933,000 was actually collected representing a performance of 103%. Further analysis showed that there were shortfalls worth UGX 2,444,615,269 (4%) in various revenues streams. \uf0b7 I observed that the National Drug Authority had a capital expenditure budget of UGX 8,369,400,400 of which UGX 8,297,185,770 (99%) was utilized, leaving unspent funds worth UGX 72,214,630. \uf0b7 However, out of UGX 8,297,185,770 total funds spent, UGX 6,670,827,952 (81%) was incurred on outputs that were not planned for in the 2019/2020 Budget. \uf0b7 I sampled 58 activities with a total of 95 outputs and expenditure worth UGX 43.77Bn representing 85.5% of the total budget and noted that 6 outputs worth UGX 1.14Bn were not quantified to enable measurement of performance. Furthermore, of the 56 activities with 93 outputs worth UGX 42.63Bn assessed; 10 outputs representing 18% were fully implemented; 56 outputs representing 39% were partially implemented while; 27 outputs representing 43% were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "132", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 In my prior year report on the Accounts of NDA, I drew attention to a long outstanding receivables balance from Ministry of Health amounting to UGX 23,959,154,964. This figure has since risen to Ugx.29,972,536,044 by 30th June 2020. Despite frequent reminders to the Ministry, no debt remained outstanding by the time of audit. I however noted that NDA had not considered the necessity to provide for bad debts as required under Section 8.4 (f) of the NDA Financial Management Manual. \uf0b7 I noted that contrary to IAS 16, a total of 17 running motor vehicles were fully depreciated during the year and reflected at zero book value in the statement of financial position. The Authority did not make annual reviews of its expectations with regard to the residual values and useful lives of the vehicles in question. \uf0b7 I noted that the entity procured 23 vehicles in the last three years at a cost of UGX 3.28 Bn. Shortcomings were observed in the Authority\u2019s fleet management which included; all vehicles were recorded without sufficient details as required by the NDA Financial Management Manual, 2016; annual motor vehicle inspections were not conducted and 8 out of 23 drivers did not possess valid driving permits. I also noted that the entity did not have a vehicle maintenance plan and the budget for maintenance over the previous three years was under funded by UGX 0.1 Bn.", null], ["12", "Uganda Cancer Institute **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Institute; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.1.68Bn for the financial year 2019/2020, UGX.1.41Bn was collected representing performance of 84% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.65bn representing 1.9% of the budget. Furthermore, the Institute remained with unspent balance of UGX.0.16Bn representing an absorption level of 99.5%. \uf0b7 The institute received off-budget financing which was never paid into the consolidated fund as required by the law to the tune of UGX.568,469,444, GBP 487,669.10 and USD 219,845.29. \uf0b7 I sampled all 16 out-puts with 53 activities worth UGX.33.97Bn representing 100% of the total budget and noted that 10 outputs were fully quantified to enable measurement of performance while 6 outputs were partially quantified. Furthermore, of the 10 quantified outputs worth UGX.27.6Bn assessed with 30 activities, I noted that 6 outputs with 24 activities worth UGX.17.6Bn were fully implemented and the 4 outputs had activities that were partially implemented. \uf0b7 Funds to the tune of UGX.35,496,814 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Shortcomings were observed in the Institutes fleet management which included absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records."], ["13", "Uganda Heart Institute (UHI) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned four (4) strategic targets/goals, Zero (0) targets had been fully achieved, Four (4) were partially achieved while Zero (0) were not achieved at all as summarized in the table below. \uf0b7 Out UGX. 24,468Bn released from Treasury, only UGX.23.391Bn was spent leaving a balance of UGX.1.077Bn unutilized (representing an absorption level of 95.6%). \uf0b7 Out of eleven (11) outputs with a total of Forty (40) activities and expenditure of UGX.23.5Bn sampled for assessment, I noted that Four (4) outputs with a total of twelve (12) activities and expenditure worth UGX 9.82Bn were fully quantified; Four (4) outputs with a total of Seventeen (17) activities and expenditure worth UGX 1.291Bn were insufficiently quantified"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 In my prior year report on the Accounts of NDA, I drew attention to a long outstanding receivables balance from Ministry of Health amounting to UGX 23,959,154,964. This figure has since risen to Ugx.29,972,536,044 by 30th June 2020. Despite frequent reminders to the Ministry, no debt remained outstanding by the time of audit. I however noted that NDA had not considered the necessity to provide for bad debts as required under Section 8.4 (f) of the NDA Financial Management Manual. \uf0b7 I noted that contrary to IAS 16, a total of 17 running motor vehicles were fully depreciated during the year and reflected at zero book value in the statement of financial position. The Authority did not make annual reviews of its expectations with regard to the residual values and useful lives of the vehicles in question. \uf0b7 I noted that the entity procured 23 vehicles in the last three years at a cost of UGX 3.28 Bn. Shortcomings were observed in the Authority\u2019s fleet management which included; all vehicles were recorded without sufficient details as required by the NDA Financial Management Manual, 2016; annual motor vehicle inspections were not conducted and 8 out of 23 drivers did not possess valid driving permits. I also noted that the entity did not have a vehicle maintenance plan and the budget for maintenance over the previous three years was under funded by UGX 0.1 Bn.", null], ["12", "Uganda Cancer Institute **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Institute; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.1.68Bn for the financial year 2019/2020, UGX.1.41Bn was collected representing performance of 84% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.65bn representing 1.9% of the budget. Furthermore, the Institute remained with unspent balance of UGX.0.16Bn representing an absorption level of 99.5%. \uf0b7 The institute received off-budget financing which was never paid into the consolidated fund as required by the law to the tune of UGX.568,469,444, GBP 487,669.10 and USD 219,845.29. \uf0b7 I sampled all 16 out-puts with 53 activities worth UGX.33.97Bn representing 100% of the total budget and noted that 10 outputs were fully quantified to enable measurement of performance while 6 outputs were partially quantified. Furthermore, of the 10 quantified outputs worth UGX.27.6Bn assessed with 30 activities, I noted that 6 outputs with 24 activities worth UGX.17.6Bn were fully implemented and the 4 outputs had activities that were partially implemented. \uf0b7 Funds to the tune of UGX.35,496,814 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Shortcomings were observed in the Institutes fleet management which included absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records."], ["13", "Uganda Heart Institute (UHI) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned four (4) strategic targets/goals, Zero (0) targets had been fully achieved, Four (4) were partially achieved while Zero (0) were not achieved at all as summarized in the table below. \uf0b7 Out UGX. 24,468Bn released from Treasury, only UGX.23.391Bn was spent leaving a balance of UGX.1.077Bn unutilized (representing an absorption level of 95.6%). \uf0b7 Out of eleven (11) outputs with a total of Forty (40) activities and expenditure of UGX.23.5Bn sampled for assessment, I noted that Four (4) outputs with a total of twelve (12) activities and expenditure worth UGX 9.82Bn were fully quantified; Four (4) outputs with a total of Seventeen (17) activities and expenditure worth UGX 1.291Bn were insufficiently quantified"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "133", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "while Three (3) outputs with a total of Eleven (11) activities and expenditure worth UGX 12.429Bn were not quantified at all. \uf0b7 My assessment of the extent of delivery of the 4 outputs that were fully quantified revealed that \uf0b7 three (3) outputs with a total of Four (4) activities worth UGX 3.669Bn were fully implemented while one (1) output with a total of eight (8) activities worth UGX 6.151Bn were partially implemented. Out of the eight (8) activities, the entity implemented three (3) (37.5%) activities fully; partially 5 activities (62.5%) while zero (0) (0%) activities remained unimplemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA. In addition, no quarterly monitoring reports were prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that the entity submitted quarterly performance reports within the prescribed timelines. However, my review of the Annual cumulative performance reports and physical inspections/verification of performance revealed cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 Analysis of domestic arrears over the past four years has shown a downward trend of 49.1% between 2016/2017 and 2019/2020 which is commendable. However management did not fully adhere to the commitment control system, which deters the Accounting Officer from committing Government beyond the available resources and as such the Institute reported domestic arrears to the tune of UGX.1,429,802,685 as at 30th June 2020. \uf0b7 A review of the approved budget estimates for the year under review revealed that there was no budget provision for settlement of domestic arrears yet domestic arrears brought forward from the previous year were UGX.2,187,544,539. \uf0b7 I noted that management makes refunds to patients for services paid from collections before banking due to the absence of budgetary provision for the refunds. \uf0b7 In addition, there is no policy that guides how refunds are made which may lead to delays in making refunds or not making refunds at all. \uf0b7 Review of the order and delivery schedules by the National Medical Stores revealed that there were significant delays in delivering ordered supplies resulting into stock-outs and treatment disruptions for patients who cannot afford to buy their requirements.", null], ["14", "East African Public Health Laboratory Networking Project (EAPHLNP) **Opinion** Unqualified", "\uf0b7 Out of the USD 8,641,038.64 which was available during the year under review, a total of only USD 4,536,010.87 was spent resulting into the difference of USD 4,105,027.77 to remain un-utilized by the close of the period. \uf0b7 Out of the 9 operational research proposals which were considered for funding upon receiving clearances from the Institutional Review Boards (IRB) and the Uganda National Council for Science and Technology (UNCST), data collection for only two studies had been completed by 30th June 2020. \uf0b7 There was delayed completion of construction works for the Isolation Centres at Entebbe RRH and Mulago NRH; Satellite Laboratories at Mbale, Mbarara and Arua RRHs; and the TB Treatment Centre at Moroto RRH due to the delayed completion of designs and recruitment of the supervising consultant. \uf0b7 There were contract price variations which were more than the allowed 15% of the original contract price for five contracts due to changes in specifications and introduction of extra works which had not been approved although works were ongoing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "while Three (3) outputs with a total of Eleven (11) activities and expenditure worth UGX 12.429Bn were not quantified at all. \uf0b7 My assessment of the extent of delivery of the 4 outputs that were fully quantified revealed that \uf0b7 three (3) outputs with a total of Four (4) activities worth UGX 3.669Bn were fully implemented while one (1) output with a total of eight (8) activities worth UGX 6.151Bn were partially implemented. Out of the eight (8) activities, the entity implemented three (3) (37.5%) activities fully; partially 5 activities (62.5%) while zero (0) (0%) activities remained unimplemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA. In addition, no quarterly monitoring reports were prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that the entity submitted quarterly performance reports within the prescribed timelines. However, my review of the Annual cumulative performance reports and physical inspections/verification of performance revealed cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 Analysis of domestic arrears over the past four years has shown a downward trend of 49.1% between 2016/2017 and 2019/2020 which is commendable. However management did not fully adhere to the commitment control system, which deters the Accounting Officer from committing Government beyond the available resources and as such the Institute reported domestic arrears to the tune of UGX.1,429,802,685 as at 30th June 2020. \uf0b7 A review of the approved budget estimates for the year under review revealed that there was no budget provision for settlement of domestic arrears yet domestic arrears brought forward from the previous year were UGX.2,187,544,539. \uf0b7 I noted that management makes refunds to patients for services paid from collections before banking due to the absence of budgetary provision for the refunds. \uf0b7 In addition, there is no policy that guides how refunds are made which may lead to delays in making refunds or not making refunds at all. \uf0b7 Review of the order and delivery schedules by the National Medical Stores revealed that there were significant delays in delivering ordered supplies resulting into stock-outs and treatment disruptions for patients who cannot afford to buy their requirements.", null], ["14", "East African Public Health Laboratory Networking Project (EAPHLNP) **Opinion** Unqualified", "\uf0b7 Out of the USD 8,641,038.64 which was available during the year under review, a total of only USD 4,536,010.87 was spent resulting into the difference of USD 4,105,027.77 to remain un-utilized by the close of the period. \uf0b7 Out of the 9 operational research proposals which were considered for funding upon receiving clearances from the Institutional Review Boards (IRB) and the Uganda National Council for Science and Technology (UNCST), data collection for only two studies had been completed by 30th June 2020. \uf0b7 There was delayed completion of construction works for the Isolation Centres at Entebbe RRH and Mulago NRH; Satellite Laboratories at Mbale, Mbarara and Arua RRHs; and the TB Treatment Centre at Moroto RRH due to the delayed completion of designs and recruitment of the supervising consultant. \uf0b7 There were contract price variations which were more than the allowed 15% of the original contract price for five contracts due to changes in specifications and introduction of extra works which had not been approved although works were ongoing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "134", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["15", "East African Centre of excellence for skills and tertiary education in bio medical science (ADB support to UCI) **Opinion** Unqualified", "\uf0b7 Out of UGX.57,288,212,000 expected from the Bank and UGX.1,883,264,971 from the Government of Uganda (GoU), a total of UGX. 38,975,389,590 was received from the Bank and UGX. 1,883,264,971 from the GoU resulting into a revenue shortfall of UGX. 18,312,822,410 in respect of external financing by the Bank. \uf0b7 Out of UGX.42,989,947,820 available for spending during the year, only UGX.38,496,345,210 was spent resulting into an unspent balance of UGX.4,493,602,610 at the end of the year."], ["16", "GAVI, The Vaccine Alliance cash grants to Uganda **Opinion** Unqualified", "\uf0b7 I draw attention to Note 6.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist the Ministry to comply with the financial reporting provisions of the Funding Agreement referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose."], ["17", "Kiruddu National Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 480,000,000 during the year under review, and UGX. 801,955,000 was realized, representing a performance of 167% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 12.083 bn, UGX. 11.972Bn was spent by the entity resulting in an unspent balance of UGX.0.111Bn (representing an absorption level of 99%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the five (5) outputs selected for budget performance assessment with a total of ten (10) activities and expenditure of UGX 10.76bn, I noted that three (3) outputs with a total of six (6) activities and expenditure worth UGX 2,910,000,000 were fully quantified. \uf0b7 Two (2) outputs with a total of four (4) activities and expenditure worth UGX 7,847,186,200 were not quantified at all to enable performance assessment. \uf0b7 Out of the three (3) out puts that were fully quantified with a total of six (6) activities worth UGX 2.91 Bn, only two (2) outputs with a total of three (3) activities worth UGX 1.92 Bn were fully implemented. One (1) output with a total of three (3) activities worth UGX 0.99 Bn was partially implemented. Out of the three (3) activities, the entity implemented one (1) activity 97%, one (1) activity 95% and the other one 57%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA as required. However, all the quarterly performance reports were submitted within the stipulated deadlines. I did not note any cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The Hospital accumulated domestic arrears to the tune of UGX 782,737,660 for various goods and services contrary to the Commitment Control System. \uf0b7 UGX. 239,700,000 which was received from the Ministry of Health to cater for Medical Intern\u2019s allowances under the Results Based Financing component of the Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) was omitted from the Statement of Financial Performance and Note 5. In addition, the related expenditure of UGX. 190,874,000 was not recognized in the Statement of Financial Performance. The un-spent balance of UGX.48,826,000 relating to un-paid PAYE on the allowances was also not recognized in the Statement of Financial Position both as a cash balance and as a payable. \uf0b7 Out of the 829 approved posts for the hospital, only 239 (28.8%) were filled leaving 590 (71.2%) posts vacant. I noted that senior positions from U2 and above such as Senior Medical Officers- Special Grade, Consultants and Senior Consultants were the most understaffed with only 16 (12.7%) filled out of the approved 126 positions leaving 110 (87.3%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["15", "East African Centre of excellence for skills and tertiary education in bio medical science (ADB support to UCI) **Opinion** Unqualified", "\uf0b7 Out of UGX.57,288,212,000 expected from the Bank and UGX.1,883,264,971 from the Government of Uganda (GoU), a total of UGX. 38,975,389,590 was received from the Bank and UGX. 1,883,264,971 from the GoU resulting into a revenue shortfall of UGX. 18,312,822,410 in respect of external financing by the Bank. \uf0b7 Out of UGX.42,989,947,820 available for spending during the year, only UGX.38,496,345,210 was spent resulting into an unspent balance of UGX.4,493,602,610 at the end of the year."], ["16", "GAVI, The Vaccine Alliance cash grants to Uganda **Opinion** Unqualified", "\uf0b7 I draw attention to Note 6.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist the Ministry to comply with the financial reporting provisions of the Funding Agreement referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose."], ["17", "Kiruddu National Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 480,000,000 during the year under review, and UGX. 801,955,000 was realized, representing a performance of 167% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 12.083 bn, UGX. 11.972Bn was spent by the entity resulting in an unspent balance of UGX.0.111Bn (representing an absorption level of 99%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the five (5) outputs selected for budget performance assessment with a total of ten (10) activities and expenditure of UGX 10.76bn, I noted that three (3) outputs with a total of six (6) activities and expenditure worth UGX 2,910,000,000 were fully quantified. \uf0b7 Two (2) outputs with a total of four (4) activities and expenditure worth UGX 7,847,186,200 were not quantified at all to enable performance assessment. \uf0b7 Out of the three (3) out puts that were fully quantified with a total of six (6) activities worth UGX 2.91 Bn, only two (2) outputs with a total of three (3) activities worth UGX 1.92 Bn were fully implemented. One (1) output with a total of three (3) activities worth UGX 0.99 Bn was partially implemented. Out of the three (3) activities, the entity implemented one (1) activity 97%, one (1) activity 95% and the other one 57%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA as required. However, all the quarterly performance reports were submitted within the stipulated deadlines. I did not note any cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The Hospital accumulated domestic arrears to the tune of UGX 782,737,660 for various goods and services contrary to the Commitment Control System. \uf0b7 UGX. 239,700,000 which was received from the Ministry of Health to cater for Medical Intern\u2019s allowances under the Results Based Financing component of the Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) was omitted from the Statement of Financial Performance and Note 5. In addition, the related expenditure of UGX. 190,874,000 was not recognized in the Statement of Financial Performance. The un-spent balance of UGX.48,826,000 relating to un-paid PAYE on the allowances was also not recognized in the Statement of Financial Position both as a cash balance and as a payable. \uf0b7 Out of the 829 approved posts for the hospital, only 239 (28.8%) were filled leaving 590 (71.2%) posts vacant. I noted that senior positions from U2 and above such as Senior Medical Officers- Special Grade, Consultants and Senior Consultants were the most understaffed with only 16 (12.7%) filled out of the approved 126 positions leaving 110 (87.3%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "135", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Hospital was allocated a budget of UGX 1,500,000,000 for medicines and Medical supplies for the year under review but consumed medicines worth UGX 1,891,894,689 which was higher than the budgeted amount. Therefore, the budget was not sufficient to cover the vital medicines required to fulfil the mandate of the hospital and as a result, vital medicines were not planned/ordered for during the year. \uf0b7 A number of Hospital equipment like the CT-Scan Machine among others were non-functional at the time of audit inspection. \uf0b7 During the Financial Year 2018/19 MoH through KCCA bought a 49-year Leasehold piece of land measuring approximately 1.012 hectares from Buganda Land Board at a total cost of UGX 538,787,550. In the same year, the MoH transferred UGX 1.450Bn to National Water and Sewerage Corporation (NWSC) for construction of a Wastewater Management System for the Hospital. However, the title to the land had not been passed over to the hospital and works had not commenced by the close of the year under review. In addition, the cost of constructing the plant has risen with the inflation rate from a budget of UGX 2.360 billion for a 300m plant in 2018 to UGX 1.974 billion for a 150m\u00b3 in 2020. \uf0b7 The Hospital did not have a policy on Motor vehicle Management to guide the usage and elimination of theft, losses, wastage and misuse of motor vehicles. \uf0b7 Log books for all the selected five (5) out of the eight (8) vehicles held by the Hospital had either been updated on a weekly basis with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. \uf0b7 None of the eight (8) Motor vehicles controlled by the Hospital was subjected to the annual inspection as stipulated under the Public Service Standing Orders. One (1) vehicle (12.5%)was under warranty, three (3) vehicles (37.5%) were maintained and in use while the remaining four (4) vehicles (50%) were parked due to lack of vehicle maintenance funds. Repair and service analysis registers were maintained for all the three (3) vehicles maintained during the year. \uf0b7 Only one (1) entitled Officer was allocated a motor vehicle as required by the Public Service Standing Orders. \uf0b7 Whereas all the five (5) drivers employed by the Hospital possessed valid driving permits, none of them was subjected to a medical examination as required by the Standing Orders. \uf0b7 Whereas the PS/ST instructed the PS/Ministry of Health to constitute the Hospital Board of Directors not later than 1st July 2019, the Board had not been constituted by close of the year under review.", null], ["18", "Kawempe National Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 448,000,000 during the year under review, and UGX. 431,865,952 was realized, representing a performance of 96.4% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 10.223 bn, UGX. 10.082Bn was spent by the entity resulting in an unspent balance of UGX.0.141Bn (representing an absorption level of 98.6%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I noted that all the five (5) outputs selected for budget performance assessment with a total of nine (9) activities and actual expenditure of UGX 3.16bn were fully quantified. This therefore enabled me to assess the Hospital\u2019s performance during the year under review. \uf0b7 Out of the five (5) sampled outputs, three (3) outputs were fully implemented while two (2) were partially implemented. I further noted that out of the planned nine (9) activities under the sampled outputs, four (4) activities representing 44.4% were fully achieved, and five (5) representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "136", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "55.5% were partially achieved. \uf0b7 The Hospital did not prepare and submit annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not submitted to the Office of the Prime Minister and MoFPED. I also noted delays in submission of quarterly performance reports. \uf0b7 The Hospital accumulated domestic arrears to the tune of UGX UGX.365,151,250 for various goods and services contrary to the Commitment Control System. \uf0b7 UGX. 684,880,000 which was received from the Ministry of Health to cater for Medical Intern\u2019s and contract staff allowances under the Results Based Financing component of the Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) was omitted from the Statement of Financial Performance. In addition, the related expenditure of UGX.383,289,745 was not recognized in the Statement of Financial Performance. The un-spent balance of UGX.301,590,255 was also not recognized in the Statement of Financial Position. \uf0b7 Whereas the Hospital\u2019s procurement plan for the year under review amounted to UGX.3,052,563,960, it had a provision of only UGX.1,500,000,000 at NMS resulting into underfunding of Essential Medicines and Health Supplies to a tune of UGX.1,552,563,960. This resulted into stock-outs and treatment disruptions for patients who could not purchase the medical prescriptions required. \uf0b7 I reviewed the management of the Hospital\u2019s fleet and noted that the entity did not own any motor vehicle during the year under review. I further noted that the hospital was provided with 5 vehicles from the Ministry of Health and Kampala Capital City Authority (KCCA) on a temporary basis to run its operations. \uf0b7 I noted that out of the approved staff structure of 924 posts, only 321 (35%) were filled leaving 603 (65%) positions vacant. \uf0b7 Whereas the PS/ST instructed the PS/Ministry of Health to constitute the Hospital Board of Directors not later than 1st July 2019, the Board had not been constituted by close of the year under review. \uf0b7 The Hospital had a credit balance of UGX.2,524,848,197 on water A/c No. 2124446 as at 30th June 2020 that was attributed to two credits worth UGX.2,465,268,371 from Mulago Hospital and another source that could not be established. I further noted that during the year, the Hospital consumed 35,745 units of water and was charged water and sewerage services at a rate of UGX.4,980 (VAT inclusive) per unit instead of the government institutional rate of UGX.4,198 (VAT inclusive) per unit. This led to an overcharge of UGX.782 per unit consumed, translating into UGX.55,905,180. However, this state of affairs was not disclosed in the financial statements.", null], ["19", "Uganda National Health Research Organization (UNHRO) - 2018/2019 **Opinion** Unqualified", "\uf0b7 The Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016. Without a Governing Board, oversight functions spelt out for the Board, may not be lawfully executed. \uf0b7 The Organization had not been granted a vote status by the time of audit, despite being granted by the Sessional Parliamentary Committee. As a result, the organization\u2019s financial and operational independence is limited. Although the Sessional Committee had recommended the allocation UGX.2.360 billion to kick start UNHRO operations, no such allocation has been made. \uf0b7 I noted that only 12 positions out of the approved 26 positions, as per the Organizational Structure in the Scheme of Service of April 2011, had been filled resulting into a staffing gap of 14 positions by the time of audit. Such gaps negatively impact on the capacity of the Organisation to execute its"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "137", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "mandate.", null], ["20", "Uganda National Health Research Organization (UNHRO) - 2017/2018 **Opinion** Unqualified", "\uf0b7 The Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016. Without a Governing Board, oversight functions spelt out for the Board, may not be lawfully executed. \uf0b7 The Organization had not been granted a vote status by the time of audit, despite being recommended by the Sessional Parliamentary Committee. As a result, the organization\u2019s financial and operational independence is limited. Although the Sessional Committee had recommended the allocation UGX.2.360 billion to kick start UNHRO operations, no such allocation has been made. \uf0b7 I noted that only 12 positions out of the approved 26 positions, as per the Organizational Structure in the Scheme of Service of April 2011, had been filled resulting into a staffing gap of 14 positions by the time of audit. Such gaps negatively impact on the capacity of the Organisation to execute its mandate."], ["", "**WORKS AND TRANSPORT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "mandate.", null], ["20", "Uganda National Health Research Organization (UNHRO) - 2017/2018 **Opinion** Unqualified", "\uf0b7 The Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016. Without a Governing Board, oversight functions spelt out for the Board, may not be lawfully executed. \uf0b7 The Organization had not been granted a vote status by the time of audit, despite being recommended by the Sessional Parliamentary Committee. As a result, the organization\u2019s financial and operational independence is limited. Although the Sessional Committee had recommended the allocation UGX.2.360 billion to kick start UNHRO operations, no such allocation has been made. \uf0b7 I noted that only 12 positions out of the approved 26 positions, as per the Organizational Structure in the Scheme of Service of April 2011, had been filled resulting into a staffing gap of 14 positions by the time of audit. Such gaps negatively impact on the capacity of the Organisation to execute its mandate."], ["", "**WORKS AND TRANSPORT SECTOR**", ""], ["1", "Ministry of Works and Transport (MoWT) **Opinion** Unqualified", "\uf0b7 The Ministry hired a consultant to undertake an evaluation of the previous strategic plan (2017/2018-2019/2020) and to prepare a Strategic plan for the years 2020/2021-2014/2025 for six months beginning July 2020. By 31st December 2020, consultancy had only achieved one objective out of four assignment objectives. \uf0b7 Out of the budgeted NTR of UGX.12bn for the financial year 2019/2020only UGX.7.16bn was collected, representing a performance of 60% of the target. I also noted a decline in the NTR collections, from the previous year amount of UGX.8.4bn to UGX.7.16bn in the current year, resulting into a 15% decline in NTR realization. \uf0b7 The entity budgeted to receive UGX.1.656bn out of which UGX.841.68bn was released, resulting in a shortfall of UGX.815bn representing 51% performance. \uf0b7 Out of the eighteen (18) sampled outputs with a total of seventy nine (79) activities and expenditure of 681.2bn for assessment, I reviewed the extent of quantification of outputs and activities and noted that fifty five (55) activities had clear set targets to enable assessment of performance while twenty four (24) activities lacked targets. \uf0b7 I noted that out of the seventy nine (79) activities, thirty (30) were fully achieved; thirty one (31) were partially achieved; ten (10) were not achieved and for the eight (8) I was not able to confirm as they lacked the necessary supporting documentation in terms of monitoring reports and any other evidence for what had been done. \uf0b7 I noted that the entity\u2019s performance reporting was incomplete, as the quarterly performance reports were unavailable to support the annual performance report provided. \uf0b7 The Ministry effected payments worth UGX,450,509,603 in respect of unbudgeted for domestic arrears in the year under review contrary to the budget provisions. \uf0b7 Comparison of the budgets with the actual vehicle fleet funding revealed a shortfall of UGX.3,680,873,997 (40%) implying that the entity could not procure the necessary vehicles and this impacted on service delivery. \uf0b7 There was however no evidence of regular inspection and reconciliation of vehicles in the assets register. \uf0b7 MoWT did not have a policy on Motor vehicle Management to guide the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "138", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "usage of motor vehicles, this is in addition to absence of a standardized fleet management policy by Government as the different aspects of Government vehicles are managed through different policies cited in various government documents such as the Uganda Public Service Standing Orders 2010, the Public Procurement and Disposal Act, 2014 and Treasury Instructions, 2017. \uf0b7 Out of 402 vehicles the assets register, 262 vehicles had exceeded the recommended 5 years useful life, and 144 of these vehicles had their mileage above the recommended 250,000km, hence were all due for disposal. \uf0b7 I noted that out of a proposed budget of UGX 20bn for the verified PAPS for the Bukasa Port during the financial year, only UGX 500million representing 3% was approved in the approved annual estimates for the year under review. I also noted delayed payment of PAPs which necessitate revaluation, ultimately delaying the Project. \uf0b7 Out of the approved budget of UGX 20bn for compensation of PAPs on the Standard Gauge Railway (SGR) Project, SGR received UGX 19.3 bn, leading to a shortfall of UGX 0.7bn. A total of UGX 16.7bn was spent. The funding and expenditure did not match the approved plans and budget for this critical railway Project. I also noted that the valuation process for land and properties was not undertaken timely in accordance with the compensation guidelines; there were considerable delays in the responses and final approvals to valuations of PAPs compensations from CGV\u2019s office. I also observed inconsistencies in the CGV\u2019s approved value of PAPs\u2019 properties and those in Surveyor assessment forms, for example, from the sample taken, 3 out of the 26 PAPs had their land undervalued by a total of UGX 23,038,164.50 and land for 11 PAPs was overvalued by UGX 399,424,654. \uf0b7 I noted that most of the projects carried out by Mountain Elgon Labour Based Training College (MELTC) had expenditure above the allocated funds while others did not exhaust the allocated funds. \uf0b7 I noted that the East African Civil Aviation Academy (EACAA) is being financed by the Government of Uganda and operating without any formal legal framework.", null], ["2", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project **Opinion** Unqualified", "\uf0b7 The Project did not have an approved log frame to spell out its key activities over its life, the implementation timelines for each key activity, the estimated costs of the each key activity, expected key outputs and/or performance indicators and the monitoring and evaluation methodology of project activities. \uf0b7 There were therefore significant project delays that are likely to adversely affect implementation. The loan disbursement and project implementation was at 7.9% compared to the overall project budget of USD$.14,396,100 in the Project second year of implementation."], ["3", "Uganda Railways Corporation (URC) **Opinion** Qualified", "\uf0b7 I noted that the Corporation had un-supported loans from foreign Governments amounting to UGX.16,511,595,000. Similarly, interest payable amounting to UGX.9,511,880,000 was reported as outstanding without the necessary supporting documentation. \uf0b7 I further noted that the corporation reported unsupported sundry creditors and other trade receivables of UGX.9,753,781,407 and UGX.11,217,376,390 respectively. \uf0b7 I noted that the Corporation had partially implemented all the five strategic objectives despite this being the second last year of implementation of the strategic plan. \uf0b7 I noted shortfalls in NTR collections and Government releases of UGX.86Bn (86% of target) and 45.7Bn (15% of the target) respectively. \uf0b7 I sampled 10 outputs with 35 activities worth UGX.9.3Bn and noted that 5 outputs with 18 activities were fully quantified, 3 outputs with 15 activities"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "usage of motor vehicles, this is in addition to absence of a standardized fleet management policy by Government as the different aspects of Government vehicles are managed through different policies cited in various government documents such as the Uganda Public Service Standing Orders 2010, the Public Procurement and Disposal Act, 2014 and Treasury Instructions, 2017. \uf0b7 Out of 402 vehicles the assets register, 262 vehicles had exceeded the recommended 5 years useful life, and 144 of these vehicles had their mileage above the recommended 250,000km, hence were all due for disposal. \uf0b7 I noted that out of a proposed budget of UGX 20bn for the verified PAPS for the Bukasa Port during the financial year, only UGX 500million representing 3% was approved in the approved annual estimates for the year under review. I also noted delayed payment of PAPs which necessitate revaluation, ultimately delaying the Project. \uf0b7 Out of the approved budget of UGX 20bn for compensation of PAPs on the Standard Gauge Railway (SGR) Project, SGR received UGX 19.3 bn, leading to a shortfall of UGX 0.7bn. A total of UGX 16.7bn was spent. The funding and expenditure did not match the approved plans and budget for this critical railway Project. I also noted that the valuation process for land and properties was not undertaken timely in accordance with the compensation guidelines; there were considerable delays in the responses and final approvals to valuations of PAPs compensations from CGV\u2019s office. I also observed inconsistencies in the CGV\u2019s approved value of PAPs\u2019 properties and those in Surveyor assessment forms, for example, from the sample taken, 3 out of the 26 PAPs had their land undervalued by a total of UGX 23,038,164.50 and land for 11 PAPs was overvalued by UGX 399,424,654. \uf0b7 I noted that most of the projects carried out by Mountain Elgon Labour Based Training College (MELTC) had expenditure above the allocated funds while others did not exhaust the allocated funds. \uf0b7 I noted that the East African Civil Aviation Academy (EACAA) is being financed by the Government of Uganda and operating without any formal legal framework.", null], ["2", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project **Opinion** Unqualified", "\uf0b7 The Project did not have an approved log frame to spell out its key activities over its life, the implementation timelines for each key activity, the estimated costs of the each key activity, expected key outputs and/or performance indicators and the monitoring and evaluation methodology of project activities. \uf0b7 There were therefore significant project delays that are likely to adversely affect implementation. The loan disbursement and project implementation was at 7.9% compared to the overall project budget of USD$.14,396,100 in the Project second year of implementation."], ["3", "Uganda Railways Corporation (URC) **Opinion** Qualified", "\uf0b7 I noted that the Corporation had un-supported loans from foreign Governments amounting to UGX.16,511,595,000. Similarly, interest payable amounting to UGX.9,511,880,000 was reported as outstanding without the necessary supporting documentation. \uf0b7 I further noted that the corporation reported unsupported sundry creditors and other trade receivables of UGX.9,753,781,407 and UGX.11,217,376,390 respectively. \uf0b7 I noted that the Corporation had partially implemented all the five strategic objectives despite this being the second last year of implementation of the strategic plan. \uf0b7 I noted shortfalls in NTR collections and Government releases of UGX.86Bn (86% of target) and 45.7Bn (15% of the target) respectively. \uf0b7 I sampled 10 outputs with 35 activities worth UGX.9.3Bn and noted that 5 outputs with 18 activities were fully quantified, 3 outputs with 15 activities"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "139", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were insufficiently quantified, while 2 outputs with a total of 2 activities were not quantified at all. Out of the 5 fully quantified outputs, 1 output with 2 activities worth UGX 0.507Bn was partially implemented; while 4 outputs with a total of 16 activities were not implemented at all. \uf0b7 I noted that most of the planned outputs in the annual cumulative performance reports were reported in generic form; thus making proper assessment of performance difficult. \uf0b7 I noted that the Corporation did not assess for impairment of the assets despite the existence of impairment indicators; thus overstating non-current assets and understating expenditure. In addition, the corporation had long outstanding receivables to a tune of UGX 1,005,358,000 relating to withholding Tax (WHT); casting doubt on its recoverability. \uf0b7 I also noted unauthorized excess expenditure to a tune of UGX.4,432,928,474; over and above the budgeted amount of UGX.3,515,000,000. \uf0b7 The corporation lacked land titles for land worth UGX 91,832,636,500 as evidence of URC\u2019s right to own and use the property and as a result individuals and institutions have encroached on; and unlawfully put up developments on URC Land. \uf0b7 I noted that there was no orderly system to keep track of the recovered exhibits of the meter gauge equipment. \uf0b7 Out of the 48 locomotives of the Corporation, only 11 locomotive engines were found in the asset register. I further noted that no inventory lists for the locomotives were maintained showing status of operation, engine capacities and location. \uf0b7 I noted that there were no fuel registers for the locomotives; and neither did the corporation maintain logbooks for each vehicle, and locomotive. There was also inadequate allocation of vehicles within departments and units. \uf0b7 The corporation incurred excess spending on maintenance to a tune of UGX.43,841,165 over two financial years. I noted an increasing trend in maintenance expenditure. \uf0b7 I noted that 419 additional positions had been created by management with no regard to the approved establishment and without approval of the board. Additionally, 46 staff that had attained the mandatory retirement age were still on the URC payroll. \uf0b7 I noted excess expenditure of UGX.5,217,957,285 on wages and salaries, over and above the budgeted amounts of UGX.4,509,000,000. \uf0b7 I noted that there is no Memorandum of understanding (MoU) between Uganda Railway Corporation (URC) and the Uganda Police for the terms and conditions/ operations on which they are supposed to be supporting the Corporation. \uf0b7 Procurements worth UGX.2,088,434,541 were awarded to suppliers who did not meet the qualification criteria.", null], ["4", "Civil Aviation Authority **Opinion** Qualified", "\uf0b7 A total of UGX 93,398,362,595 was outstanding in arrears of unremitted rental space with eleven Government arrears for over two years. In addition, UCAA did not have any tenancy agreements with these Government bodies specifying the terms and conditions of tenancy. \uf0b7 UGX 38,000,000,000 was spent on this activity and recognized in the financial statements. Management explained that UCAA had undertaken the rehabilitation on behalf of Government and UCAA was expecting the amount to be reimbursed by the Ministry of Defence. In line with my report of the previous year 2018/2019, Management did not provide evidence that Government has made a commitment to reimburse the amount. \uf0b7 The Authority\u2019s financial statements revealed trade and other payables of UGX 12,367,293,000 However, trade creditors\u2019 aging report as at 30th June"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "140 \n2020 indicated outstanding trade creditors of UGX 11,656,131,129, leading to a misstatement of the creditors by UGX 711,161,871. The misstatement may lead the users to making sub optimal decisions. In addition, of the outstanding UGX 11,656,131,129; UGX 9,773,326,309 (83.8%) was beyond 60 days. Delay to settle trade creditor\u2019s results in reputation damage to the Authority and may also lead to interest charges on the unpaid invoices.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Review of the trial balance for the period ended 30th June 2020, revealed that the Authority collected UGX 366,660,839 as revenue from aircraft licences. However, from the consolidated quarter reports and re- computation done, it was established that a sum of UGX 131,929,088 was reported as revenue arising from the different aircraft licences. This left UGX 234,731,751 unsupported.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UGX 693,994,495 advanced to staff to undertake various activities remained unaccounted for. I was unable to ascertain whether the funds were expended on the intended activities.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that at the time of the audit (June 2020), out of the planned eight (8) strategic targets/goals, no target had been fully achieved.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The entity budgeted to collect revenue amounting to UGX 265bn during the year under review. Out of this, UGX 204.73bn was collected, representing a performance of 77.3% of the target. Out of the total receipts for the financial year of UGX 204.73, UGX. 198.36 was spent by the entity resulting in an unspent balance of UGX 6.7Bn representing an absorption level of 97%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the 71 outputs with expenditure of UGX 55.8Bn sampled for assessment, I noted that: Twenty-nine (29) outputs with a total of thirty- seven (37) activities and expenditure worth UGX 41.8Bn were fully quantified; Twelve (12) outputs with a total of seventy-four (74) activities and expenditure worth UGX 4.9Bn were insufficiently quantified, and; Thirty (30) outputs with a total of thirty-three (33) activities and expenditure worth UGX 9.1Bn were not quantified at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Out of twenty-nine (29) out puts that were fully quantified with a total of thirty-seven(37 activities worth UGX 41.8Bn, I noted that: Three (3) outputs with a total of six (6) activities worth UGX 38.7Bn were fully implemented; Two (2) outputs with a total of seven (7) activities worth UGX 0.126Bn were partially implemented, and; Twenty four (24) outputs with a total of twenty- activity (20) activities worth 3Bn were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Funds to the tune of UGX 1,290,000,000 were irregularly diverted from the activities on which they were budgeted and spent on other activities contrary to based practices. Mischarge/diversion of funds impacts on the implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UCAA had outstanding trade receivables amounting to UGX 143,827,816,623 of which 69% had exceeded 90 days and provisions had been made for them.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Prime Media advertising agency\u2019s outstanding balance payable to UCAA from advertising space increased by UGX 749,196,414 to UGX 4,549,196,414 by 30th June 2020. In addition, the amount outstanding from the previous year of UGX.3,800,000,000, remained uncollected throughout the FY 2019/2020.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UCAA did not realize budgeted Aeronautical revenue to a tune of UGX. 59,740,719,658. The under-collection constituted 25% of the UCAA total budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- A Government delegation renegotiated the terms of the financing agreement for the US$200m loan on upgrading and expansion of Entebbe International Airport with Exim Bank. The renegotiated terms were to be formalized into an addendum agreement. However, the addendum to the contract terms had not been made by the time of this audit.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The Authority undertook works for a Security Search Park, Shelter and Road", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n141", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "at EIA, executed by IBB International at a contract price of UGX 4,716,479,582. The Project which was first committed in 2013/2014 remained incomplete and dormant despite expenditure of UGX.3,792,124,901 already incurred. \uf0b7 I noted that all motor vehicles acquisitions though planned, had excessive delays in procurement process making it difficult to align the actual acquisitions to the planned acquisitions in a given year. \uf0b7 The Authority did not have an approved policy and guidelines for fleet management. I also noted that the Authority did not have any standardization guidelines set out in their draft Fleet Management Policy. \uf0b7 The annual average vehicle maintenance cost per vehicle increased by UGX 4,432,429 (40%) from UGX 11,075,875 in FY 2017/18 to UGX 15,508,304 in FY 2019/2020. This signifies high cost of vehicle maintenance. \uf0b7 The Authority was making payments (withdrawals) from the collection accounts in Orient Bank, instead of transferring the funds to be spent from the operational accounts. Accordingly, UGX 20,163,664,339 was spent from the Orient shilling collection account and UGX 3,162,568,065 was spent from the Orient dollar collection account. \uf0b7 Whereas Vivo Energy, Total Ltd and Mogas provided jet fuel to the aircrafts for which the Authority charges 5 cents per US gallon uplifted, UCCA did not have any concession agreements with these Fuel operators as required. \uf0b7 I noted that procurements worth UGX 4,114,939,383 were not in the annual procurement plan and had not been budgeted for. \uf0b7 UGX 3,037,247,829 was paid out to several suppliers using direct procurement method instead of open bidding in contravention of the procurement guidelines.", null], ["5", "Uganda National Roads Authority (UNRA) **Opinion** Qualified", "\uf0b7 Receivables totaling to UGX 604,835,635,481 relating to Development and maintenance projects were reported in the financial statements for the year. However, contracts and receivables ledgers were improperly maintained or not maintained for some of the road projects. I was unable to confirm the accuracy and completeness of the figures reported for the advances and recoveries therefrom. \uf0b7 Expenditure totaling to UGX 289,157,979,077 (UGX 288,713,825,335 from UNRA TSSA and UGX444,153,742 from UNRA Road Funds) was charged on budget lines to fund activities that were not planned for without authority. The practice undermines the budgetary process and the intensions of the appropriating authority as funds are not utilized for the intended purpose. \uf0b7 UNRA did undertake the end line evaluation of its strategic plan. \uf0b7 I noted that at the time of the audit (June 2020), out of the planned eight (8) strategic targets/goals, no target had been fully achieved. \uf0b7 UNRA projected to collect NTR amounting to UGX 12bn. Out of this, only UGX 2,634,160,774 was collected, representing a performance of 22% of the target. I also noted a decline of 72.5% in the NTR collected the previous year of UGX 9,586,629,574 to UGX. 2,634,160,774. \uf0b7 The entity had an approved budget of UGX. 4,019,068,912,990 during the year. However, UGX.2,677,574,546,630 (66.6%) was warranted resulting in a budget shortfall of UGX.1,341,494,366,360, which affected implementation of planned activities. Out of the total receipts for the financial year of UGX. 2,677,574,546,630, the Authority spent UGX. 2,279,371,610,152 representing an absorption level of 85.1% leaving unspent balances of UGX.398,202,936,478. \uf0b7 Out of the 16 outputs with expenditure of UGX.962.438bn sampled for assessment with sixty three (63) activities, I noted that fifty nine (59) activities had clear set targets to enable assessment of performance while four (4) activities lacked targets. I also noted that out of the sixty-three (63)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "at EIA, executed by IBB International at a contract price of UGX 4,716,479,582. The Project which was first committed in 2013/2014 remained incomplete and dormant despite expenditure of UGX.3,792,124,901 already incurred. \uf0b7 I noted that all motor vehicles acquisitions though planned, had excessive delays in procurement process making it difficult to align the actual acquisitions to the planned acquisitions in a given year. \uf0b7 The Authority did not have an approved policy and guidelines for fleet management. I also noted that the Authority did not have any standardization guidelines set out in their draft Fleet Management Policy. \uf0b7 The annual average vehicle maintenance cost per vehicle increased by UGX 4,432,429 (40%) from UGX 11,075,875 in FY 2017/18 to UGX 15,508,304 in FY 2019/2020. This signifies high cost of vehicle maintenance. \uf0b7 The Authority was making payments (withdrawals) from the collection accounts in Orient Bank, instead of transferring the funds to be spent from the operational accounts. Accordingly, UGX 20,163,664,339 was spent from the Orient shilling collection account and UGX 3,162,568,065 was spent from the Orient dollar collection account. \uf0b7 Whereas Vivo Energy, Total Ltd and Mogas provided jet fuel to the aircrafts for which the Authority charges 5 cents per US gallon uplifted, UCCA did not have any concession agreements with these Fuel operators as required. \uf0b7 I noted that procurements worth UGX 4,114,939,383 were not in the annual procurement plan and had not been budgeted for. \uf0b7 UGX 3,037,247,829 was paid out to several suppliers using direct procurement method instead of open bidding in contravention of the procurement guidelines.", null], ["5", "Uganda National Roads Authority (UNRA) **Opinion** Qualified", "\uf0b7 Receivables totaling to UGX 604,835,635,481 relating to Development and maintenance projects were reported in the financial statements for the year. However, contracts and receivables ledgers were improperly maintained or not maintained for some of the road projects. I was unable to confirm the accuracy and completeness of the figures reported for the advances and recoveries therefrom. \uf0b7 Expenditure totaling to UGX 289,157,979,077 (UGX 288,713,825,335 from UNRA TSSA and UGX444,153,742 from UNRA Road Funds) was charged on budget lines to fund activities that were not planned for without authority. The practice undermines the budgetary process and the intensions of the appropriating authority as funds are not utilized for the intended purpose. \uf0b7 UNRA did undertake the end line evaluation of its strategic plan. \uf0b7 I noted that at the time of the audit (June 2020), out of the planned eight (8) strategic targets/goals, no target had been fully achieved. \uf0b7 UNRA projected to collect NTR amounting to UGX 12bn. Out of this, only UGX 2,634,160,774 was collected, representing a performance of 22% of the target. I also noted a decline of 72.5% in the NTR collected the previous year of UGX 9,586,629,574 to UGX. 2,634,160,774. \uf0b7 The entity had an approved budget of UGX. 4,019,068,912,990 during the year. However, UGX.2,677,574,546,630 (66.6%) was warranted resulting in a budget shortfall of UGX.1,341,494,366,360, which affected implementation of planned activities. Out of the total receipts for the financial year of UGX. 2,677,574,546,630, the Authority spent UGX. 2,279,371,610,152 representing an absorption level of 85.1% leaving unspent balances of UGX.398,202,936,478. \uf0b7 Out of the 16 outputs with expenditure of UGX.962.438bn sampled for assessment with sixty three (63) activities, I noted that fifty nine (59) activities had clear set targets to enable assessment of performance while four (4) activities lacked targets. I also noted that out of the sixty-three (63)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "142 \nactivities, twenty-eight (28) were fully achieved; fourteen (14) were partially achieved; and eighteen (18) were not achieved. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that funds earmarked for the selected outputs to the tune of UGX 291,423,741,550 were irregularly mischarged from the activities for which it was budgeted and spent on other activities.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Domestic arrears paid during the year totalled to UGX.472,810,845,128 resulting in unappropriated expenditure of UGX452,810,845,128. There was also no evidence that supplementary funding was obtained to settle the outstanding domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- There were shortfalls of UGX.3,090,983,562 (27%) in funding for vehicle purchases for three years, 2017/18-2019/20 implying that the entity could not procure all the vehicles as planned, which may negatively impact on its operations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UNRA acquired two (2) vehicles at a total cost of UGX 677,849,549 during the FY 2019/20 using GoU funds in contravention to the Government ban on procurement of vehicles. Out of the 38 vehicles procured two (2) motor vehicles purchased in the FY 2019/2020 with a total cost of UGX. 677,849,549 were not in the annual work plan and procurement plan.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that all vehicles acquired over the 3 years under review were not captured in the fixed assets module of the GFMIS. All the vehicles acquired at a cost of UGX. 8,150,862,854 over the period under review were not posted onto the Asset Management module.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the vehicle maintenance budget for the two (2) FYs 2018/2019 and 2019/2020 of UGX 4,000,000,000 UNRA realised and spent a total of UGX. 3,479,899,701 reflecting a funding shortfall to the tune of UGX.520,100,299, which is 13% of the budgeted vehicle maintenance funds. The annual average vehicle maintenance cost per vehicle increased from UGX.7,408,635 in FY 2018/19 to UGX.8,409,090 in FY 2019/20.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of 395 vehicles in the assets register, 341 vehicles had exceeded the recommended 5 years useful life, and 170 of these vehicles had their mileage above the recommended 250,000km, hence were all due for disposal.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UNRA made payments amounting to UGX 7,309,410,300 that arose out of penalties for the court cases and interest on delayed payments of advances and IPCs invoices from various contractors.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass Phase II (KNBP) have dragged on for a long time, since 4th May 2019 and 14th July 2014 respectively. By end of September 2020 the progress of physical works on KFOP was estimated to be at 4.94% and the total contract time that had elapsed was 53.2%. For KNBP the progress of physical works was estimated to be 77.4% and the construction had been planned to take 36 month (3years) has so far taken 78 months (6 and half years), which was a time lapse of 217% and still on-going.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Inadequate feasibility studies during planning and design led to the escalation of costs on Nakalama- Tirinyi-Mbale Road. The time the project was at 67% completion (financial completion), the executed quantities for items in the BOQ like earthworks, compaction, rock fill, materials like crushed stone, labour and others exceeded the planned quantities some by over 200%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The contract for rehabilitation of Hima Katunguru road by China Railway No 3 Engineering group expired on 22nd Sept 2019, but the contractor completed the works on 6th Nov 2019 and liquidated damages amounting to UGX 1,873,318,398 as a result of delay in works completion were not charged to the contractor.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Several projects were initiated without adequate planning and timely design review. This translated into major design changes during implementation,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n143", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", null], ["6", "UNRA Masaka Bukakata Project **Opinion** Unqualified", "\uf0b7 Out of a total of UGX 298,702,781 released to support the Project Implementation Unit (PIU), only UGX50,032,011 (17.5%) was utilized. This was due to the delayed recruitment of staff for the PIU. \uf0b7 There were significant delays in commencement of Project activities. According to the loan agreement the project was expected to commence by July 2013. However review of the project documents revealed that the project commenced in January 2019. This was over 6 years after the initial loan agreement was signed with BADEA and OFID. \uf0b7 Slow physical progress of works was observed. The implementation of the project was planned at 1.69% of actual works. However by 30th June 2019 actual progress was stated to be at 0.25% recording a slippage of 1.44% of total works. \uf0b7 Out of 1,282 PAPs compensated with land approx. 341.7162 Acres, none of the titles had been transferred to Government, that is; neither to the names of Uganda National Roads Authority nor to Uganda Land Commission. \uf0b7 Some PAPs were compensated for untitled land, majorly in cases of customary land ownership. Management did not obtain titles, which makes transfer of ownership difficult."], ["7", "North Eastern Road Corridor Asset Management Project (NERAMP) **Opinion** Unqualified", "\uf0b7 I observed significant delays in Project implementation. As at 30th June 2020, total disbursements to the project amounted to USD 29,610,000 (XDR 20,683,343) which represents 13% of the signed loan amount of XDR 157,600,000. It should be noted that more than half of the project implementation period has elapsed. The level of project implementation is very low which could affect timely completion of planned activities. The delays may result into extension of Project implementation period and associated costs of servicing the loan. \uf0b7 There was low absorption of Project funds. During the financial year ended 30th June 2020, a total of USD 9,590,500 was budgeted to be spent on the Project but only USD 1,570,436.67 was utilised. This represents a low budget absorption rate of only 16.37% during the year audited. The Project may suffer from systemic value for money losses resulting from delays in implementation. The delays may also lead to increased administration costs and delayed service delivery as a result of project extensions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", null], ["6", "UNRA Masaka Bukakata Project **Opinion** Unqualified", "\uf0b7 Out of a total of UGX 298,702,781 released to support the Project Implementation Unit (PIU), only UGX50,032,011 (17.5%) was utilized. This was due to the delayed recruitment of staff for the PIU. \uf0b7 There were significant delays in commencement of Project activities. According to the loan agreement the project was expected to commence by July 2013. However review of the project documents revealed that the project commenced in January 2019. This was over 6 years after the initial loan agreement was signed with BADEA and OFID. \uf0b7 Slow physical progress of works was observed. The implementation of the project was planned at 1.69% of actual works. However by 30th June 2019 actual progress was stated to be at 0.25% recording a slippage of 1.44% of total works. \uf0b7 Out of 1,282 PAPs compensated with land approx. 341.7162 Acres, none of the titles had been transferred to Government, that is; neither to the names of Uganda National Roads Authority nor to Uganda Land Commission. \uf0b7 Some PAPs were compensated for untitled land, majorly in cases of customary land ownership. Management did not obtain titles, which makes transfer of ownership difficult."], ["7", "North Eastern Road Corridor Asset Management Project (NERAMP) **Opinion** Unqualified", "\uf0b7 I observed significant delays in Project implementation. As at 30th June 2020, total disbursements to the project amounted to USD 29,610,000 (XDR 20,683,343) which represents 13% of the signed loan amount of XDR 157,600,000. It should be noted that more than half of the project implementation period has elapsed. The level of project implementation is very low which could affect timely completion of planned activities. The delays may result into extension of Project implementation period and associated costs of servicing the loan. \uf0b7 There was low absorption of Project funds. During the financial year ended 30th June 2020, a total of USD 9,590,500 was budgeted to be spent on the Project but only USD 1,570,436.67 was utilised. This represents a low budget absorption rate of only 16.37% during the year audited. The Project may suffer from systemic value for money losses resulting from delays in implementation. The delays may also lead to increased administration costs and delayed service delivery as a result of project extensions."], ["8", "Road Sector Support Project IV \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 I observed delays in relocation of Project Affected Persons (PAPs) on Lot 1 (Kigumba \u2013 Bulima Road). Some PAPs in Mparo South and in Kasomoro were compensated, but still occupied land for which they were compensated. Under Lot 2, one PAP was compensated but still occupied the land for which he was compensated, and one PAP was not aware of the fate of her land title which had not yet been returned by UNRA. \uf0b7 UNRA engaged Ms China Railway No.5 on 27th April 2015 to upgrade Bulima-Kabwoya road (Lot 2) from gravel to bitumen standard for a period of 30 months with effect from 1st December 2015. However, the physical progress as at 30th June 2019, based on the addendum signed on 9th January 2019 was 81.39% against the planned 100% resulting in a cumulative slippage of 18.42%. By the time I visited the project site for this audit (on 12th March 2020); completion was at 89.86%, with a total of 51 months having elapsed and with a 10.14% cumulative lag. \uf0b7 The construction contract with China Railway No.5 was signed on 30th March 2017 for a construction period of 30 months effective March 2018. Although by the time of inspection to the project site, China Railway No.5 (the contractor) had been granted access to 68kms of the total 69Kms for Lot 1, there were challenges arising from unsettled disputes relating to PAPs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "144", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "With 80% of the construction contract period elapsed, physical completion was at 44% as of 12th March 2020 when the project site was visited. I noted further that a project design review for Lot 1 created new items and scope of work for the contractor, and whereas the design alterations and time and cost variations were approved by UNRA, conclusion of the addendum has been delayed and there was uncertainty regarding the source of funding to cover the cost escalation. \uf0b7 During the year to 30th June 2019, UGX 4,527,426,283 (cumulative to 30th June 2019 UGX 58,125,235,911) was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 A total of UGX 1,236,334,477 was incurred in interest costs owing to delayed remittances of funds in respect of approved Interim Payment Certificates (IPCs) No. 16 and No.18 for Lot 2. Under Clause 14.7.1 (b) of the General Conditions of the Construction Contract, the contractor was to be paid within 56 days of receipt of the IPC by UNRA.", null], ["9", "Road Sector Support Project IV \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 UGX.101,304,920,267 was cumulative amount incurred in relation to Lot 2 civil works as at 30th June 2020 for Upgrading of the 66Km Bulima-Kabwoya Road, however, by the time of field inspection in October 2020, the achieved level of completion was 95.45% despite successive revisions of completion dates by a further 22 months with the last revised completion date being 27th March 2020. \uf0b7 UGX.73,577,621,725 was cumulative amount incurred in relation to Lot 1 civil works as at 30th June 2020 for Upgrading of the 69Km Kigumba-Bulima Road, however, by the time of field inspection in October 2020, the achieved level of completion was 57.6% despite initial completion time of 31st August 2020\\. This was due to design review that created changes to the scope and cost of civil works. However, conclusion of the addendum to amend the construction contract was delayed and is still being handled by UNRA\u2019s Contracts Committee. \uf0b7 UGX.1,286,449,018 (Cumulative to 30th June 2020 is UGX 59,411,684,929) was reallocated from project funds to fund other projects without ministerial approval for the reallocation of the funds from the project budget as stipulated by Section 22 of the Public Finance Management Act, 2015. \uf0b7 UGX.78,401,352 was paid to China Railway No.5 Engineering Group owing to delayed payment of interim payment certificate (IPC) No.21B for Lot 2 as per Clause 14.7.1 (b) of the General Conditions of contract. Further, the cumulative interest payment for the project to 30th June 2020 is UGX.1,314,735,829) and by the time of the audit, IPCs 19, 20, and 21 for Lot 1 were overdue for payment and likely to attract further interest."], ["10", "Uganda National Airlines Company Ltd (UNACL) \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 Uganda National Airlines Company Limited on the 30th October 2018 applied for accreditation of an alternative procurement system for the procurement of various goods and services. In a letter dated 5th February 2019, the PPDA Board granted accreditation of an alternative system to Uganda National Airlines Company Limited subject to formulation of a procurement manual that was to document the alternative system and the internal control measures within three months of receipt of the letter of accreditation. Review of the procurement process at the entity in September 2020 revealed that Management only had draft procurement manual in place for documenting the alternative system. No procurement manual has been put in place since 2018."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "With 80% of the construction contract period elapsed, physical completion was at 44% as of 12th March 2020 when the project site was visited. I noted further that a project design review for Lot 1 created new items and scope of work for the contractor, and whereas the design alterations and time and cost variations were approved by UNRA, conclusion of the addendum has been delayed and there was uncertainty regarding the source of funding to cover the cost escalation. \uf0b7 During the year to 30th June 2019, UGX 4,527,426,283 (cumulative to 30th June 2019 UGX 58,125,235,911) was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 A total of UGX 1,236,334,477 was incurred in interest costs owing to delayed remittances of funds in respect of approved Interim Payment Certificates (IPCs) No. 16 and No.18 for Lot 2. Under Clause 14.7.1 (b) of the General Conditions of the Construction Contract, the contractor was to be paid within 56 days of receipt of the IPC by UNRA.", null], ["9", "Road Sector Support Project IV \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 UGX.101,304,920,267 was cumulative amount incurred in relation to Lot 2 civil works as at 30th June 2020 for Upgrading of the 66Km Bulima-Kabwoya Road, however, by the time of field inspection in October 2020, the achieved level of completion was 95.45% despite successive revisions of completion dates by a further 22 months with the last revised completion date being 27th March 2020. \uf0b7 UGX.73,577,621,725 was cumulative amount incurred in relation to Lot 1 civil works as at 30th June 2020 for Upgrading of the 69Km Kigumba-Bulima Road, however, by the time of field inspection in October 2020, the achieved level of completion was 57.6% despite initial completion time of 31st August 2020\\. This was due to design review that created changes to the scope and cost of civil works. However, conclusion of the addendum to amend the construction contract was delayed and is still being handled by UNRA\u2019s Contracts Committee. \uf0b7 UGX.1,286,449,018 (Cumulative to 30th June 2020 is UGX 59,411,684,929) was reallocated from project funds to fund other projects without ministerial approval for the reallocation of the funds from the project budget as stipulated by Section 22 of the Public Finance Management Act, 2015. \uf0b7 UGX.78,401,352 was paid to China Railway No.5 Engineering Group owing to delayed payment of interim payment certificate (IPC) No.21B for Lot 2 as per Clause 14.7.1 (b) of the General Conditions of contract. Further, the cumulative interest payment for the project to 30th June 2020 is UGX.1,314,735,829) and by the time of the audit, IPCs 19, 20, and 21 for Lot 1 were overdue for payment and likely to attract further interest."], ["10", "Uganda National Airlines Company Ltd (UNACL) \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 Uganda National Airlines Company Limited on the 30th October 2018 applied for accreditation of an alternative procurement system for the procurement of various goods and services. In a letter dated 5th February 2019, the PPDA Board granted accreditation of an alternative system to Uganda National Airlines Company Limited subject to formulation of a procurement manual that was to document the alternative system and the internal control measures within three months of receipt of the letter of accreditation. Review of the procurement process at the entity in September 2020 revealed that Management only had draft procurement manual in place for documenting the alternative system. No procurement manual has been put in place since 2018."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "With 80% of the construction contract period elapsed, physical completion was at 44% as of 12th March 2020 when the project site was visited. I noted further that a project design review for Lot 1 created new items and scope of work for the contractor, and whereas the design alterations and time and cost variations were approved by UNRA, conclusion of the addendum has been delayed and there was uncertainty regarding the source of funding to cover the cost escalation. \uf0b7 During the year to 30th June 2019, UGX 4,527,426,283 (cumulative to 30th June 2019 UGX 58,125,235,911) was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 A total of UGX 1,236,334,477 was incurred in interest costs owing to delayed remittances of funds in respect of approved Interim Payment Certificates (IPCs) No. 16 and No.18 for Lot 2. Under Clause 14.7.1 (b) of the General Conditions of the Construction Contract, the contractor was to be paid within 56 days of receipt of the IPC by UNRA.", null], ["9", "Road Sector Support Project IV \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 UGX.101,304,920,267 was cumulative amount incurred in relation to Lot 2 civil works as at 30th June 2020 for Upgrading of the 66Km Bulima-Kabwoya Road, however, by the time of field inspection in October 2020, the achieved level of completion was 95.45% despite successive revisions of completion dates by a further 22 months with the last revised completion date being 27th March 2020. \uf0b7 UGX.73,577,621,725 was cumulative amount incurred in relation to Lot 1 civil works as at 30th June 2020 for Upgrading of the 69Km Kigumba-Bulima Road, however, by the time of field inspection in October 2020, the achieved level of completion was 57.6% despite initial completion time of 31st August 2020\\. This was due to design review that created changes to the scope and cost of civil works. However, conclusion of the addendum to amend the construction contract was delayed and is still being handled by UNRA\u2019s Contracts Committee. \uf0b7 UGX.1,286,449,018 (Cumulative to 30th June 2020 is UGX 59,411,684,929) was reallocated from project funds to fund other projects without ministerial approval for the reallocation of the funds from the project budget as stipulated by Section 22 of the Public Finance Management Act, 2015. \uf0b7 UGX.78,401,352 was paid to China Railway No.5 Engineering Group owing to delayed payment of interim payment certificate (IPC) No.21B for Lot 2 as per Clause 14.7.1 (b) of the General Conditions of contract. Further, the cumulative interest payment for the project to 30th June 2020 is UGX.1,314,735,829) and by the time of the audit, IPCs 19, 20, and 21 for Lot 1 were overdue for payment and likely to attract further interest."], ["10", "Uganda National Airlines Company Ltd (UNACL) \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 Uganda National Airlines Company Limited on the 30th October 2018 applied for accreditation of an alternative procurement system for the procurement of various goods and services. In a letter dated 5th February 2019, the PPDA Board granted accreditation of an alternative system to Uganda National Airlines Company Limited subject to formulation of a procurement manual that was to document the alternative system and the internal control measures within three months of receipt of the letter of accreditation. Review of the procurement process at the entity in September 2020 revealed that Management only had draft procurement manual in place for documenting the alternative system. No procurement manual has been put in place since 2018."], ["11", "Uganda National Airlines Company Ltd (UNACL) \u2013 2019/20", "\uf0b7 The company was unable to realize its planned revenue, yet the expenditure on operations was way above projected costs. The company only realized US$ 9,985,495 (10.8%) of the project revenue of US$92,863,811. On the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "other hand, the company incurred expenses that were beyond the planned costs and its actual revenue. For example; the company spent US$29,220,933 on direct costs, US$3,606,965 on indirect costs. As a consequence, the company incurred a net loss of US$27,477,513 in the year. \uf0b7 The Airline Business plan was not annualized and the timelines within which planned activities were to be achieved were not specified which made it difficult for the team to evaluate the progress of the business plan. The plan was also not implemented in accordance with the planned timelines. \uf0b7 Whereas Government had invested a total of UGX 934,840,887,000 and reflected it as an investment in the Treasury records at Ministry of Finance, only an amount of UGX200,000,000 was shown as Share Capital in the company statements, the rest of the amount was shown as Share Application Funds. The processes for recognition of the Government investment in the company have not been undertaken to enable appropriate treatment and reporting in the company\u2019s books of account. \uf0b7 A review of the approved organisational structure indicated that the company had not provided for the position of internal auditor. The entity did not have an internal audit function in place."], ["12", "Kapchorwa-Suam Road \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 23 Km representing 31.5% of the length of the road was in possession of the contractor as of the commencement date of 1st October 2018. However some PAPs within the possessed section had not been compensated and denied the contractor access to site on several occasions such as, at Km 9+660 to km 17+00 in May 2019, km 22+740 to km 22+860 in June 2019. I also noted that there was a long time lag (delay of over 6 months) between the date PAPs signed transfer forms ceding the rights and obligations of their land to UNRA and the date when compensation was effected. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months, with effect from 1st October 2018. However, the physical progress as at June 30, 2019 was 4.48% against 7.93% planned with a cumulative lag of 3.48%. Primarily, causes of delays were denied access to site by the PAPs who have not been compensated and adverse weather conditions. \uf0b7 According to the Terms of References (ToRs) in the contract between the Employer and Consultant signed on the 26th June 2018, the Road Design Review was supposed to be completed in six (6) months from the commencement of the Consultant\u2019s tasks. However, the design review had not been concluded as at 30th June 2019 (9 months after commencement). \uf0b7 Included in the Statement of Receipts and Payments is receipts of UGX 6,300,000,000 and payments of UGX 6,299,980,587 relating to the financial year ended 30th June 2018 for which the audited financial statements had not been provided. Management explained that these were GOU funds utilized to pay PAPS ahead of the start of civil works. I could not confirm with certainty the reported opening balances since individual project audited financial statements were not provided for review. I advised Management to always prepare individual project Financial Statements and have them audited. \uf0b7 During the year to 30th June 2019, UGX 3,702,931,057 was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 Section 18.1.6 of the particular conditions of the contract, requires the contractor to provide proof of payment for the contractual insurance policies within 28 days after commencement date. However, a detailed review of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "other hand, the company incurred expenses that were beyond the planned costs and its actual revenue. For example; the company spent US$29,220,933 on direct costs, US$3,606,965 on indirect costs. As a consequence, the company incurred a net loss of US$27,477,513 in the year. \uf0b7 The Airline Business plan was not annualized and the timelines within which planned activities were to be achieved were not specified which made it difficult for the team to evaluate the progress of the business plan. The plan was also not implemented in accordance with the planned timelines. \uf0b7 Whereas Government had invested a total of UGX 934,840,887,000 and reflected it as an investment in the Treasury records at Ministry of Finance, only an amount of UGX200,000,000 was shown as Share Capital in the company statements, the rest of the amount was shown as Share Application Funds. The processes for recognition of the Government investment in the company have not been undertaken to enable appropriate treatment and reporting in the company\u2019s books of account. \uf0b7 A review of the approved organisational structure indicated that the company had not provided for the position of internal auditor. The entity did not have an internal audit function in place."], ["12", "Kapchorwa-Suam Road \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 23 Km representing 31.5% of the length of the road was in possession of the contractor as of the commencement date of 1st October 2018. However some PAPs within the possessed section had not been compensated and denied the contractor access to site on several occasions such as, at Km 9+660 to km 17+00 in May 2019, km 22+740 to km 22+860 in June 2019. I also noted that there was a long time lag (delay of over 6 months) between the date PAPs signed transfer forms ceding the rights and obligations of their land to UNRA and the date when compensation was effected. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months, with effect from 1st October 2018. However, the physical progress as at June 30, 2019 was 4.48% against 7.93% planned with a cumulative lag of 3.48%. Primarily, causes of delays were denied access to site by the PAPs who have not been compensated and adverse weather conditions. \uf0b7 According to the Terms of References (ToRs) in the contract between the Employer and Consultant signed on the 26th June 2018, the Road Design Review was supposed to be completed in six (6) months from the commencement of the Consultant\u2019s tasks. However, the design review had not been concluded as at 30th June 2019 (9 months after commencement). \uf0b7 Included in the Statement of Receipts and Payments is receipts of UGX 6,300,000,000 and payments of UGX 6,299,980,587 relating to the financial year ended 30th June 2018 for which the audited financial statements had not been provided. Management explained that these were GOU funds utilized to pay PAPS ahead of the start of civil works. I could not confirm with certainty the reported opening balances since individual project audited financial statements were not provided for review. I advised Management to always prepare individual project Financial Statements and have them audited. \uf0b7 During the year to 30th June 2019, UGX 3,702,931,057 was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 Section 18.1.6 of the particular conditions of the contract, requires the contractor to provide proof of payment for the contractual insurance policies within 28 days after commencement date. However, a detailed review of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the insurance policies indicated that not all the equipment on site was insured; only 5 out of the 10 excavators were insured and 3 out of the 8 bull dozers were insured. Bitumen distributors, Asphalt mixing plant, water pump and all generators were not insured. \uf0b7 I noted inadequate staffing of the Project. Progress report No. 9 (End of June 2019) table 38 K (Consultant\u2019s attendance) indicated that the Hydrologist/ Drainage Engineer attended 30 days however, in other correspondences it was indicated that this key position is intermittent. I was not provided with proof of approval for the person occupying this position. Given the hydrological condition of the project area, challenges related to drainage affecting the communities and subsequent litigations are eminent.", null], ["13", "Kapchorwa-Suam Road \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 I noted that only 48 km representing 66% of the length of the road was in possession of the contractor as at 30th June 2020. In addition, some PAPs within the possessed section had not been compensated. The delayed compensation of the PAPs has led to the delayed access and possession of the land for the road length to the contractor. Non-settlement of PAPs\u2019 claims before commencement of construction exposes the project to refusal of handover of land by PAPs, litigation costs by the PAPs, delayed project implementation and a risk of the Donors withdrawal of funding. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on the 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months with effect from 1st October 2018. However, the physical progress as at June 30, 2020 (at 58.3% time lapse) was 17.26% against 31.84% planned with a cumulative lag of 14.58%. The Project implementation has significantly delayed. Delays were attributed to; adverse weather conditions, denied access to the full site by the PAPs who have not been compensated, scarcity of materials, and numerous embedded rocks in addition to the exposed rock. \uf0b7 According to clause 12.39 of the special specification of the contract, the contractor is required to maintain the existing road and ensure no potholes such that light vehicles can travel at a nominal speed of 50km/hr. However, by the time of the site visit, the road was almost impassable from km 31 to km 73 (42km). The contractor attributed this to the terrain of the project area. Failure to maintain the existing road affects the main objective of the project which is to improve connectivity between Uganda and Kenya as well as to stimulate economic activities in East Africa."], ["14", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2018/19 **Opinion** Unqualified", "\uf0b7 I observed that cumulative physical progress as at 30th June 2019 was at 64.4% against 96.00% planned, resulting in an overall slippage of 31.53%. \uf0b7 I noted that acquisition of a title or titles for the acquired land (Kyenjojo- Kabwoya Road - having a total length of 100.4Km) for which compensation has been made is still in process. \uf0b7 I observed that out of the available funds of USD 23,281,936 (receipt of USD 13,000,000 and balance brought forward of USD 10,281,936) for the project operations for the financial year, only USD 10,564,047 (excluding ineligible expenditure) was spent, leaving a balance of USD 12,717,889. This represents approximately 45% absorption rate. \uf0b7 I was not availed with any Semi Annual Internal Audit Reports for the year under review. Most probably the Semi Annual Internal Audits were not conducted. \uf0b7 Actual output per month was still below the monthly planned quantities. However, during the October 2019 audit, it was noted that there was improvement in terms of physical progress (actual amount of works implemented). It was established that the failure to achieve the planned quantities is because the planned quantities are theoretical and calculated based on amount of work left as per set deadline of January 2020 and does not take into consideration the contractor\u2019s available resources."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "the insurance policies indicated that not all the equipment on site was insured; only 5 out of the 10 excavators were insured and 3 out of the 8 bull dozers were insured. Bitumen distributors, Asphalt mixing plant, water pump and all generators were not insured. \uf0b7 I noted inadequate staffing of the Project. Progress report No. 9 (End of June 2019) table 38 K (Consultant\u2019s attendance) indicated that the Hydrologist/ Drainage Engineer attended 30 days however, in other correspondences it was indicated that this key position is intermittent. I was not provided with proof of approval for the person occupying this position. Given the hydrological condition of the project area, challenges related to drainage affecting the communities and subsequent litigations are eminent.", null], ["13", "Kapchorwa-Suam Road \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 I noted that only 48 km representing 66% of the length of the road was in possession of the contractor as at 30th June 2020. In addition, some PAPs within the possessed section had not been compensated. The delayed compensation of the PAPs has led to the delayed access and possession of the land for the road length to the contractor. Non-settlement of PAPs\u2019 claims before commencement of construction exposes the project to refusal of handover of land by PAPs, litigation costs by the PAPs, delayed project implementation and a risk of the Donors withdrawal of funding. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on the 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months with effect from 1st October 2018. However, the physical progress as at June 30, 2020 (at 58.3% time lapse) was 17.26% against 31.84% planned with a cumulative lag of 14.58%. The Project implementation has significantly delayed. Delays were attributed to; adverse weather conditions, denied access to the full site by the PAPs who have not been compensated, scarcity of materials, and numerous embedded rocks in addition to the exposed rock. \uf0b7 According to clause 12.39 of the special specification of the contract, the contractor is required to maintain the existing road and ensure no potholes such that light vehicles can travel at a nominal speed of 50km/hr. However, by the time of the site visit, the road was almost impassable from km 31 to km 73 (42km). The contractor attributed this to the terrain of the project area. Failure to maintain the existing road affects the main objective of the project which is to improve connectivity between Uganda and Kenya as well as to stimulate economic activities in East Africa."], ["14", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2018/19 **Opinion** Unqualified", "\uf0b7 I observed that cumulative physical progress as at 30th June 2019 was at 64.4% against 96.00% planned, resulting in an overall slippage of 31.53%. \uf0b7 I noted that acquisition of a title or titles for the acquired land (Kyenjojo- Kabwoya Road - having a total length of 100.4Km) for which compensation has been made is still in process. \uf0b7 I observed that out of the available funds of USD 23,281,936 (receipt of USD 13,000,000 and balance brought forward of USD 10,281,936) for the project operations for the financial year, only USD 10,564,047 (excluding ineligible expenditure) was spent, leaving a balance of USD 12,717,889. This represents approximately 45% absorption rate. \uf0b7 I was not availed with any Semi Annual Internal Audit Reports for the year under review. Most probably the Semi Annual Internal Audits were not conducted. \uf0b7 Actual output per month was still below the monthly planned quantities. However, during the October 2019 audit, it was noted that there was improvement in terms of physical progress (actual amount of works implemented). It was established that the failure to achieve the planned quantities is because the planned quantities are theoretical and calculated based on amount of work left as per set deadline of January 2020 and does not take into consideration the contractor\u2019s available resources."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "the insurance policies indicated that not all the equipment on site was insured; only 5 out of the 10 excavators were insured and 3 out of the 8 bull dozers were insured. Bitumen distributors, Asphalt mixing plant, water pump and all generators were not insured. \uf0b7 I noted inadequate staffing of the Project. Progress report No. 9 (End of June 2019) table 38 K (Consultant\u2019s attendance) indicated that the Hydrologist/ Drainage Engineer attended 30 days however, in other correspondences it was indicated that this key position is intermittent. I was not provided with proof of approval for the person occupying this position. Given the hydrological condition of the project area, challenges related to drainage affecting the communities and subsequent litigations are eminent.", null], ["13", "Kapchorwa-Suam Road \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 I noted that only 48 km representing 66% of the length of the road was in possession of the contractor as at 30th June 2020. In addition, some PAPs within the possessed section had not been compensated. The delayed compensation of the PAPs has led to the delayed access and possession of the land for the road length to the contractor. Non-settlement of PAPs\u2019 claims before commencement of construction exposes the project to refusal of handover of land by PAPs, litigation costs by the PAPs, delayed project implementation and a risk of the Donors withdrawal of funding. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on the 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months with effect from 1st October 2018. However, the physical progress as at June 30, 2020 (at 58.3% time lapse) was 17.26% against 31.84% planned with a cumulative lag of 14.58%. The Project implementation has significantly delayed. Delays were attributed to; adverse weather conditions, denied access to the full site by the PAPs who have not been compensated, scarcity of materials, and numerous embedded rocks in addition to the exposed rock. \uf0b7 According to clause 12.39 of the special specification of the contract, the contractor is required to maintain the existing road and ensure no potholes such that light vehicles can travel at a nominal speed of 50km/hr. However, by the time of the site visit, the road was almost impassable from km 31 to km 73 (42km). The contractor attributed this to the terrain of the project area. Failure to maintain the existing road affects the main objective of the project which is to improve connectivity between Uganda and Kenya as well as to stimulate economic activities in East Africa."], ["14", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2018/19 **Opinion** Unqualified", "\uf0b7 I observed that cumulative physical progress as at 30th June 2019 was at 64.4% against 96.00% planned, resulting in an overall slippage of 31.53%. \uf0b7 I noted that acquisition of a title or titles for the acquired land (Kyenjojo- Kabwoya Road - having a total length of 100.4Km) for which compensation has been made is still in process. \uf0b7 I observed that out of the available funds of USD 23,281,936 (receipt of USD 13,000,000 and balance brought forward of USD 10,281,936) for the project operations for the financial year, only USD 10,564,047 (excluding ineligible expenditure) was spent, leaving a balance of USD 12,717,889. This represents approximately 45% absorption rate. \uf0b7 I was not availed with any Semi Annual Internal Audit Reports for the year under review. Most probably the Semi Annual Internal Audits were not conducted. \uf0b7 Actual output per month was still below the monthly planned quantities. However, during the October 2019 audit, it was noted that there was improvement in terms of physical progress (actual amount of works implemented). It was established that the failure to achieve the planned quantities is because the planned quantities are theoretical and calculated based on amount of work left as per set deadline of January 2020 and does not take into consideration the contractor\u2019s available resources."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 It was noted that the Contractor exhibited financial inability to handle the project, which is evidenced by inherent slow progress despite the fact that all contractual advance amount was paid. In September 2019, the contractor suspended work due to cash flow problems. \uf0b7 The civil works on the climbing lane at Kagombe had been delayed due to late issuance of final decision on the design. UNRA agreed on the design to be implemented in that section (Kagombe) in August 2019 yet that section (km 30+000 to km 51+700) was handed over to the contractor on 8th January 2018.", null], ["15", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2019/20 **Opinion** Unqualified", "\uf0b7 I observed failure of road shoulders, line drain and a speed hump. I also observed that the contractor continued to construct line drains on steep slopes without scour checks which are an indication of poor quality of works and maintenance by the contractor and lack of close supervision by the consultant exposing road users to safety risk. \uf0b7 At the time of audit, the engineer\u2019s facility was at 88% progress with noticeable cracks below window sills and floor apron with no indication of recent works being undertaken. Further, the documents provided as evidence of purchase of the land by the contractor in 2016 at UGX 305,000,000 do not confirm the status of ownership of the land. The state of the facility indicates poor workmanship, poor quality materials used, and lack of close supervision implying the facility may not be completed to the contractual standard by end of the project. \uf0b7 I noted that only USD 117,105.57, representing invoices for the months of May and June 2019 was paid to the the Supervising Consultant, leaving a total of USD 815,625.47 for the months of July 2019 to June 2020 outstanding. I also noted that the individual consultants were not paid for all the months in the financial year which exposes the entity to interest charges in line with section 46.1 of the contract for delayed payment beyond 15 days after the due date (60 days after receipt by UNRA). \uf0b7 Contrary to Section 24.1(a) of the supervision contract requiring the consultant to provide effective Professional Liability Insurance with a minimum coverage of the value of the contract, I noted that the Insurance policy executed relating to addendum 1 covers the period 04/06/2019 to 04/09/2020 leaving the period after 4th September 2020 uninsured with no fallback position for UNRA in case the Consultant does not perform to his expectations. \uf0b7 I noted late Remittance of Pay As You Earn (PAYE) and National Social Security Fund (NSSF) deductions by the contractor contrary to Section 6.4 of the General conditions of the Contract that the required the contractor to comply with all the relevant laws applicable to the contractor\u2019s personnel, including laws relating to their employment, health, safety, welfare, and others, and shall allow them all their legal rights. \uf0b7 Work Permits for all the foreign Consultant\u2019s staff were not provided for review apart from that of the Resident Engineer and the Programmer implying that the expatriate staff are working in Uganda irregularly and this may lead to deportation, which will in turn affect the progress of work."], ["16", "Uganda Road Fund (URF) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.5.6bn representing 2% of the budget. The entity budgeted to receive UGX 448.8Bn, but only UGX 443Bn was released. Furthermore, the entity remained with unspent balance of UGX.154m representing an absorption level of 99.9%. \uf0b7 I sampled 12 out-puts with 153 activities worth UGX. 442Bn representing 98% of the total budget. I noted that out of the 153 activities, 75 activities representing 49% were fully implemented while 57 activities representing 37% were not implemented. \uf0b7 The Road Fund did not provide evidence of preparation and submission of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 It was noted that the Contractor exhibited financial inability to handle the project, which is evidenced by inherent slow progress despite the fact that all contractual advance amount was paid. In September 2019, the contractor suspended work due to cash flow problems. \uf0b7 The civil works on the climbing lane at Kagombe had been delayed due to late issuance of final decision on the design. UNRA agreed on the design to be implemented in that section (Kagombe) in August 2019 yet that section (km 30+000 to km 51+700) was handed over to the contractor on 8th January 2018.", null], ["15", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2019/20 **Opinion** Unqualified", "\uf0b7 I observed failure of road shoulders, line drain and a speed hump. I also observed that the contractor continued to construct line drains on steep slopes without scour checks which are an indication of poor quality of works and maintenance by the contractor and lack of close supervision by the consultant exposing road users to safety risk. \uf0b7 At the time of audit, the engineer\u2019s facility was at 88% progress with noticeable cracks below window sills and floor apron with no indication of recent works being undertaken. Further, the documents provided as evidence of purchase of the land by the contractor in 2016 at UGX 305,000,000 do not confirm the status of ownership of the land. The state of the facility indicates poor workmanship, poor quality materials used, and lack of close supervision implying the facility may not be completed to the contractual standard by end of the project. \uf0b7 I noted that only USD 117,105.57, representing invoices for the months of May and June 2019 was paid to the the Supervising Consultant, leaving a total of USD 815,625.47 for the months of July 2019 to June 2020 outstanding. I also noted that the individual consultants were not paid for all the months in the financial year which exposes the entity to interest charges in line with section 46.1 of the contract for delayed payment beyond 15 days after the due date (60 days after receipt by UNRA). \uf0b7 Contrary to Section 24.1(a) of the supervision contract requiring the consultant to provide effective Professional Liability Insurance with a minimum coverage of the value of the contract, I noted that the Insurance policy executed relating to addendum 1 covers the period 04/06/2019 to 04/09/2020 leaving the period after 4th September 2020 uninsured with no fallback position for UNRA in case the Consultant does not perform to his expectations. \uf0b7 I noted late Remittance of Pay As You Earn (PAYE) and National Social Security Fund (NSSF) deductions by the contractor contrary to Section 6.4 of the General conditions of the Contract that the required the contractor to comply with all the relevant laws applicable to the contractor\u2019s personnel, including laws relating to their employment, health, safety, welfare, and others, and shall allow them all their legal rights. \uf0b7 Work Permits for all the foreign Consultant\u2019s staff were not provided for review apart from that of the Resident Engineer and the Programmer implying that the expatriate staff are working in Uganda irregularly and this may lead to deportation, which will in turn affect the progress of work."], ["16", "Uganda Road Fund (URF) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.5.6bn representing 2% of the budget. The entity budgeted to receive UGX 448.8Bn, but only UGX 443Bn was released. Furthermore, the entity remained with unspent balance of UGX.154m representing an absorption level of 99.9%. \uf0b7 I sampled 12 out-puts with 153 activities worth UGX. 442Bn representing 98% of the total budget. I noted that out of the 153 activities, 75 activities representing 49% were fully implemented while 57 activities representing 37% were not implemented. \uf0b7 The Road Fund did not provide evidence of preparation and submission of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "148", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quarterly performance reports. \uf0b7 The Fund did not collect the road user charges because of the incongruence in the URF Act 2008 and the URA Act 1991. Whereas Sections 21 of the Uganda Road Fund Act requires that URF collects User charges as a source of revenue to the Fund, Uganda Revenue Authority (URA) collects Road User charges as part of their revenue collections and makes remittances to the Consolidated Fund as per section 14 of the URA Act. This is contrary to Section 21 of the Uganda Road Fund Act 2008 which requires user charges to be directly remitted to the Fund on a monthly basis. This implies that the Fund cannot access all the funding sources envisaged under its Act. \uf0b7 I noted that the entity had a plan for procurement of vehicles amounting to UGX 1,050,000,000 for three financial years 2017/2018 to 2019/2020. However, only UGX 600,070,993 was received. This lead to a shortfall in the vehicles required to facilitate entity operations. \uf0b7 URF released unbudgeted emergency funds amounting to UGX 11,055,166,936. Review of reports revealed an approved budget of UGX 3,566,493,638 and actual releases amounting UGX 14,621,660,574 resulting in excess releases of UGX 11,055,166,936. \uf0b7 The Annual Road Maintenance Programmes (ARMP) from UNRA lacked a Board approval and some ARMPs from local governments lacked District Road Committee (DRC) approvals. \uf0b7 A comparison of the releases proposed from programming Department for DUCAR agencies with what was actually released by Fund management of the Secretariat revealed a variance of UGX 20,031,923,834. Accordingly some agencies got more while others received less than what the Fund allocation formula had indicated. \uf0b7 Most of the entities did not utilize the funds as planned. Consequently, UGX 3,993,652,934 remained unspent at the end of the financial year. \uf0b7 Some agencies did not provide accountabilities to the Secretariat as was required. A total of UGX 48,823,499,301 remained outstanding in un- submitted accountabilities. \uf0b7 I noted that the Project for construction of the URF/PPDA House had delayed in terms of works completion. The project had so far progressed up to 72% of the project time budget, but the physical progress of the works was still at 43% by the end of the financial year. \uf0b7 M&E activities are fully undertaken in house by staff of the Secretariat and the URF Board. However, the approved work plan is not executed as planned resulting in non-attainment of the laid M&E planned outputs and objectives. This was partly attributed to the difficulty in ensuring the availability of the Board Members who are part of the teams since they are not full time employees of the Fund, and have busy schedules elsewhere which impedes timely execution of M&E activities.", null], ["", "**LANDS SECTOR**", ""], ["1", "Ministry Lands, Housing and Urban Development **Opinion** Unqualified", "\uf0b7 The Ministry did not prepare a strategic plan for the year 2019/20 to guide the planning activities for the period under review. As a result of the above, I could not undertake an assessment of the achievement of the Ministry\u2019s\u2019 strategic targets/goals in line with the NDP II. \uf0b7 Out of the budgeted NTR of UGX.4.0Bn for the financial year 2019/2020 only UGX.5.7Bn was realized, representing a performance of 42 % above the target. \uf0b7 The Ministry budgeted to receive UGX.63.055Bn in Government receipts out of which UGX. 58.051Bn was warranted, resulting in a shortfall of UGX. 5Bn which is 7.9% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX. 58.051Bn, UGX."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "149", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "56.222Bn was spent resulting into an unspent balance of UGX. 1.829Bn representing an absorption level of 96.8%. The balance unspent was subsequently swept back to the consolidated fund at the end of the financial year. \uf0b7 I sampled 35 outputs with a total of 131 activities worth UGX.49.0Bn and noted that 17 outputs with a total of 68 activities and expenditure of UGX.9.89Bn were fully quantified. Four (4) outputs with a total of 36 activities and expenditure worth UGX 32.74Bn were insufficiently quantified. 14 outputs with a total of 27 activities and expenditure worth UGX.6.41Bn were not quantified. \uf0b7 I assessed the implementation of 17out puts that were fully quantified with a sample of 68 activities worth UGX.9.89 Bn and noted that 5 outputs with a total of 9 activities worth UGX.4.64Bn were fully implemented. 11 outputs with a total of 56 activities worth UGX.5.11Bn were partially implemented, and 1 output with a total of 3 activities worth 0.14Bn were not implemented. \uf0b7 Included in the payables amount of UGX.144,329,975,873 under Note 23 of the financial statement are outstanding payments of UGX.122,865,554,828 (85%) in relation to payment of compensation arrears to 84 ranchers. A total of UGX.4,882,002,772 (25.5%) was paid to 10 ranchers on the outstanding claim UGX.19,174,498,000 of the previous financial year leaving a balance of UGX.14,292,495,228 which has been outstanding for the past three (3) financial years. \uf0b7 I further noted that in the financial year under review, the ministry incurred additional compensation arrears of UGX.108,573,059,600 resulting mainly from revaluation of previous claims and a few new additions. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un- updated asset management module, and lack of a fleet management policy.", null], ["2", "Albertine Region Sustainable Project (ARSDP) - Lands **Opinion** Unqualified", "\uf0b7 I noted that whereas there was an extension of the Project to 28 January 2021, the project activities may not be completed by the stated time. The roads in Buliisa district were at about 70% completion, and the roads in Hoima district were at about 30% completion. In addition, the physical planning for market development had not yet commenced at the time of concluding the audit."], ["3", "Uganda Land Commission \u2013 ULC **Opinion** Qualified", "\uf0b7 Out of the approved budget of UGX.40,572,637,872, only UGX.38,856,201,474 was warranted/released resulting into a budget shortfall of UGX.1,716,436,398 representing 4.2%. 3 of the fully quantified outputs with expenditure of UGX 0.012 Bn were partially implemented. \uf0b7 The payables balance for land compensation was UGX 128,955,644,716 as at 30th June, 2020. However, the relevant supporting journals and documents for the liability of UGX 9,436,110,584 were not availed for review, rendering the genuineness of the liabilities doubtful. In addition, payables amounting to UGX 15Bn were overstated in relation to the claim balance due to the church. \uf0b7 Receivables amounting to UGX 3.966 Bn relating to the overpayment to Kampala archdiocese were not recognized. \uf0b7 Non-produced assets worth UGX. 187,279,181,177 lacked supporting documents in form of offer letters, acceptance letters, valuation reports, survey reports; copies of titles, and survey reports. \uf0b7 There has been delay to enact the ULC amendment bill and relevant regulations. The land fund account though opened at Bank of Uganda has not been operationalised. \uf0b7 The Commission does not have a land inventory and database for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "56.222Bn was spent resulting into an unspent balance of UGX. 1.829Bn representing an absorption level of 96.8%. The balance unspent was subsequently swept back to the consolidated fund at the end of the financial year. \uf0b7 I sampled 35 outputs with a total of 131 activities worth UGX.49.0Bn and noted that 17 outputs with a total of 68 activities and expenditure of UGX.9.89Bn were fully quantified. Four (4) outputs with a total of 36 activities and expenditure worth UGX 32.74Bn were insufficiently quantified. 14 outputs with a total of 27 activities and expenditure worth UGX.6.41Bn were not quantified. \uf0b7 I assessed the implementation of 17out puts that were fully quantified with a sample of 68 activities worth UGX.9.89 Bn and noted that 5 outputs with a total of 9 activities worth UGX.4.64Bn were fully implemented. 11 outputs with a total of 56 activities worth UGX.5.11Bn were partially implemented, and 1 output with a total of 3 activities worth 0.14Bn were not implemented. \uf0b7 Included in the payables amount of UGX.144,329,975,873 under Note 23 of the financial statement are outstanding payments of UGX.122,865,554,828 (85%) in relation to payment of compensation arrears to 84 ranchers. A total of UGX.4,882,002,772 (25.5%) was paid to 10 ranchers on the outstanding claim UGX.19,174,498,000 of the previous financial year leaving a balance of UGX.14,292,495,228 which has been outstanding for the past three (3) financial years. \uf0b7 I further noted that in the financial year under review, the ministry incurred additional compensation arrears of UGX.108,573,059,600 resulting mainly from revaluation of previous claims and a few new additions. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un- updated asset management module, and lack of a fleet management policy.", null], ["2", "Albertine Region Sustainable Project (ARSDP) - Lands **Opinion** Unqualified", "\uf0b7 I noted that whereas there was an extension of the Project to 28 January 2021, the project activities may not be completed by the stated time. The roads in Buliisa district were at about 70% completion, and the roads in Hoima district were at about 30% completion. In addition, the physical planning for market development had not yet commenced at the time of concluding the audit."], ["3", "Uganda Land Commission \u2013 ULC **Opinion** Qualified", "\uf0b7 Out of the approved budget of UGX.40,572,637,872, only UGX.38,856,201,474 was warranted/released resulting into a budget shortfall of UGX.1,716,436,398 representing 4.2%. 3 of the fully quantified outputs with expenditure of UGX 0.012 Bn were partially implemented. \uf0b7 The payables balance for land compensation was UGX 128,955,644,716 as at 30th June, 2020. However, the relevant supporting journals and documents for the liability of UGX 9,436,110,584 were not availed for review, rendering the genuineness of the liabilities doubtful. In addition, payables amounting to UGX 15Bn were overstated in relation to the claim balance due to the church. \uf0b7 Receivables amounting to UGX 3.966 Bn relating to the overpayment to Kampala archdiocese were not recognized. \uf0b7 Non-produced assets worth UGX. 187,279,181,177 lacked supporting documents in form of offer letters, acceptance letters, valuation reports, survey reports; copies of titles, and survey reports. \uf0b7 There has been delay to enact the ULC amendment bill and relevant regulations. The land fund account though opened at Bank of Uganda has not been operationalised. \uf0b7 The Commission does not have a land inventory and database for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "150", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad. \uf0b7 During the three financial years leading to 2019/20, the Commission planned to spend UGX. 650,000,000 on acquisition of vehicles from government funding. A sum of UGX.650,000,000 (100%) was warranted and released. The commission spent a total of UGX. 649,974,086 for the acquisition of 2 vehicles over the three (3) year period. However, there were inadequacies in motor vehicle recording and maintenance.", null], ["4", "Uganda Support to Municipal Infrastructure Development Programme II \u2013 Additional Funding (USMID \u2013 II/AF) **Opinion** Unqualified", "\uf0b7 Out of the budgeted disbursements/receipts of UGX.544,778,428,567 in the financial year, only UGX.209,654,927,792 (38.5%) was available to the project comprising the balance brought forward of UGX.203,435,432,048 and the releases in the year of UGX.6,219,495,744. This resulted into a budget shortfall of UGX.335,123,500,775 (61.5%). \uf0b7 Out of a sum of UGX.209,654,927,792 available for project utilization in the year, UGX.54,965,734,870 was spent, thus giving an absorption level of only 26.2%. The low rate of absorption of funds may result into delayed implementation of construction works, thus delaying the attainment of project objectives. \uf0b7 I noted that the Municipal Councils of Arua, Jinja, Soroti, Mbale and Tororo had construction projects which were not completed during the first phase of USIMID. These projects were rolled over to USIMID-AF project. However, the projects in the Municipalities of Soroti, Mbale and Tororo had not made any significant progress or carried out any civil works."], ["5", "National Housing and Construction Company Limited (NHCCL) **Opinion** Qualified", "\uf0b7 The Company has adopted fair value model for subsequent measurement of Investment Properties under IAS 40 where it is required to report all items of investment property at fair value on a continuous basis, at each reporting date, which was not done. Accordingly, I was unable to satisfy myself, using alternative audit procedures, the valuation of investment property as at June 30, 2018 which was reported at UGX.301.4 billion, and UGX.292.3 billion as at June 30, 2019. In addition the Company had incomplete records in regard to these assets, and some of which were encroached on by third parties and some government institutions limiting the Company\u2019s access and control over these assets. \uf0b7 I noted that the Company incurred a loss of UGX.6.5 billion and has negative operating cash flows of UGX.9.3 billion for the year ended June 30, 2018, and negative operating cash flows of UGX.3.8 Billion for the year ended 30th June 2019. Continuity as going concern is therefore, dependent on future profitable operations of the Company and the availability of funds to meet the obligations as and when they fall due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad. \uf0b7 During the three financial years leading to 2019/20, the Commission planned to spend UGX. 650,000,000 on acquisition of vehicles from government funding. A sum of UGX.650,000,000 (100%) was warranted and released. The commission spent a total of UGX. 649,974,086 for the acquisition of 2 vehicles over the three (3) year period. However, there were inadequacies in motor vehicle recording and maintenance.", null], ["4", "Uganda Support to Municipal Infrastructure Development Programme II \u2013 Additional Funding (USMID \u2013 II/AF) **Opinion** Unqualified", "\uf0b7 Out of the budgeted disbursements/receipts of UGX.544,778,428,567 in the financial year, only UGX.209,654,927,792 (38.5%) was available to the project comprising the balance brought forward of UGX.203,435,432,048 and the releases in the year of UGX.6,219,495,744. This resulted into a budget shortfall of UGX.335,123,500,775 (61.5%). \uf0b7 Out of a sum of UGX.209,654,927,792 available for project utilization in the year, UGX.54,965,734,870 was spent, thus giving an absorption level of only 26.2%. The low rate of absorption of funds may result into delayed implementation of construction works, thus delaying the attainment of project objectives. \uf0b7 I noted that the Municipal Councils of Arua, Jinja, Soroti, Mbale and Tororo had construction projects which were not completed during the first phase of USIMID. These projects were rolled over to USIMID-AF project. However, the projects in the Municipalities of Soroti, Mbale and Tororo had not made any significant progress or carried out any civil works."], ["5", "National Housing and Construction Company Limited (NHCCL) **Opinion** Qualified", "\uf0b7 The Company has adopted fair value model for subsequent measurement of Investment Properties under IAS 40 where it is required to report all items of investment property at fair value on a continuous basis, at each reporting date, which was not done. Accordingly, I was unable to satisfy myself, using alternative audit procedures, the valuation of investment property as at June 30, 2018 which was reported at UGX.301.4 billion, and UGX.292.3 billion as at June 30, 2019. In addition the Company had incomplete records in regard to these assets, and some of which were encroached on by third parties and some government institutions limiting the Company\u2019s access and control over these assets. \uf0b7 I noted that the Company incurred a loss of UGX.6.5 billion and has negative operating cash flows of UGX.9.3 billion for the year ended June 30, 2018, and negative operating cash flows of UGX.3.8 Billion for the year ended 30th June 2019. Continuity as going concern is therefore, dependent on future profitable operations of the Company and the availability of funds to meet the obligations as and when they fall due."], ["", "**ACCOUNTABILITY SECTOR**", ""], ["1", "Ministry of Finance, Planning and Economic Development  (MoFPED) **Opinion** Unqualified", "\uf0b7 At the time of the audit (June 2020), out of the planned five (5) strategic targets/goals, only one (1) target had been fully achieved while four (4) were not achieved despite receiving over 90% of its annual budgets for the five (5) years. \uf0b7 Analysis of domestic arrears revealed that tax arrears worth UGX.336.98Bn were written off last year, but despite this write off, new tax arrears have already built up to the tune of UGX.71Bn in one year alone. I also noted that arrears relating to recurrent expenditure had doubled over the last year which implies non adherence to the commitment control system. \uf0b7 A review of the domestic arrears schedule attached to the financial statements revealed that the unsettled obligation in relation to subscription to international organizations stood at UGX.43.68Bn, with some dating as far back as financial year 2014/15. \uf0b7 I noted that the Ministry had a number of challenges in the management of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "its fleet such as failure to carry out annual inspection of vehicles, increasing annual repair and maintenance costs, lack of medical tests for drivers and an aging fleet. \uf0b7 Several subventions under the ministry continue to experience staffing challenges which hamper their effective execution of their mandates. For example staffing gaps were observed at: Enterprise Uganda (54.2%), Public Private Partnership (PPP) Unit (95%), and at National Lotteries and Gaming Regulatory Board (35.3%), among others.", null], ["2", "National Population Council **Opinion** Unqualified", "\uf0b7 Due to underfunding of the budget, the Council failed to implement eight key planned activities worth UGX.1,153,853,767. This is likely to affect the attainment of the Council\u2019s strategic objectives. \uf0b7 Contrary to Paragraph 10.13.4 of the Treasury Instructions, 2017, NPC had not yet operationalized the Asset Management module in the Sage Pastel Financial Management system as at the end of the financial year 2019/2020. \uf0b7 Contrary Section 11(1) of the National Social Security Fund (NSSF) Act, I noted that UGX.397,792,981 was paid to staff as gratuity expenses, but the Council neither deducted the 5% National Social Security Fund nor made the 10% standard contribution thereon. This exposes Council to the risk of penalties and fines being imposed by NSSF."], ["3", "Project for Financial Inclusion in Rural Areas (PROFIRA) **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "its fleet such as failure to carry out annual inspection of vehicles, increasing annual repair and maintenance costs, lack of medical tests for drivers and an aging fleet. \uf0b7 Several subventions under the ministry continue to experience staffing challenges which hamper their effective execution of their mandates. For example staffing gaps were observed at: Enterprise Uganda (54.2%), Public Private Partnership (PPP) Unit (95%), and at National Lotteries and Gaming Regulatory Board (35.3%), among others.", null], ["2", "National Population Council **Opinion** Unqualified", "\uf0b7 Due to underfunding of the budget, the Council failed to implement eight key planned activities worth UGX.1,153,853,767. This is likely to affect the attainment of the Council\u2019s strategic objectives. \uf0b7 Contrary to Paragraph 10.13.4 of the Treasury Instructions, 2017, NPC had not yet operationalized the Asset Management module in the Sage Pastel Financial Management system as at the end of the financial year 2019/2020. \uf0b7 Contrary Section 11(1) of the National Social Security Fund (NSSF) Act, I noted that UGX.397,792,981 was paid to staff as gratuity expenses, but the Council neither deducted the 5% National Social Security Fund nor made the 10% standard contribution thereon. This exposes Council to the risk of penalties and fines being imposed by NSSF."], ["3", "Project for Financial Inclusion in Rural Areas (PROFIRA) **Opinion** Unqualified", "\uf0b7 No material issues."], ["4", "FINMAP REAP **Opinion** Unqualified", "\uf0b7 No material issues."], ["5", "Uganda Revenue Authority (URA) \u2013 Revenue **Opinion** Unqualified", "\uf0b7 Out of the revenue target of UGX.20.344Tn set for the Authority for the financial year 2019/2020, UGX.17.131Tn was collected representing performance of 84% of the set target and a shortfall of 16% despite full funding for the allocated budget of UGX.450.964Bn (which was a 25% increment). \uf0b7 A comparison of some sampled taxpayers balances in the Tax arrears schedules with their ledger balances from the E-tax system to confirm accuracy and completeness of the Tax Arrears balances revealed a net variance of UGX.2,139,478,634,789. I further noted that the schedule had duplicated names and amounts to the tune of UGX.109,658,539,050 thus affecting taxpayer confidence in using the system and also exposing taxpayers to a risk of inaccurate payments. \uf0b7 Included in the UGX.248,727,514,100 reported as the amount due to UCF as at 30th June 2020 is revenue from taxes on Government Procurements totaling UGX.132,512,038,303. However, review of the reconciliation statement for the revenue due to the UCF, revealed that an outstanding amount of UGX.132,512,038,303 that was listed as \u201ccorrection of outstanding issues on UCF after reconciliation with treasury\u201d which was under investigation. There was no evidence provided of what constituted this amount or indeed where this money was being held thus rendering the amount un-supported and misleading. \uf0b7 Unutilized deposits of UGX.130.807Bn that were credited on the Gross Payment Account (GPA) by some Large Taxpayers for clearing their tax obligations in the future were included in the customs tax collection of UGX.5.141Tn instead of being treated as liabilities (differed revenue) leading to over-statement of Customs and Excise Taxes collected and understating liabilities at the reporting date."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "152", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that contrary to the International Monetary Fund (IMF) benchmark recommending a Tax-to-GDP ratio of at least 15% for developing countries, Uganda\u2019s Tax/GDP ratio is around 12% and has averaged around 11% for the last three (3) years thus hindering the achievement of sustainable economic growth.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Challenges were noted in the effectiveness of the URA Revenue Collection Mechanism such as existence of a large hard-to-tax sector, limited record- keeping by businesses, considerable tax evasion, limited tax compliance, and weak tax administration capacity. It was noted that URA favours the self- assessment regime which makes it easy for the hard-to-tax groups to evade/avoid tax unless specific measures are taken to alleviate this. However, this calls for more tax audits to investigate noncompliance, yet URA has thin staff given the current staffing ratio of 1:3054 in Domestic Tax Compliance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Anomalies were noted in the Payment of UGX.1,883,755,265 to an Informer contrary to the Informer Management and Reward Policy. I noted conflict of interest situation occasioned by the Commissioner Customs, backdated approvals by the Commissioner General and Commissioner Customs after the cash had been withdrawn from the bank, backdated filling of the Tax evaders Information Form 0710 (TIF form 001) which is meant to record particulars of the informer, the particulars of alleged tax evader, and the allegations of the case that was filled after the Customs Audit contrary to the policy, lack of evidence on record on how the informer obtained the information contrary to Informer Management Policy and the Offence Report Form F 71 was also filled after the Customs Audit contrary to the East African Community Customs regulation", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The Tax Investigations Department identified taxes worth UGX.42.972Bn for recovery during the year, however, only UGX.242,017,569 was recovered resulting into a balance of UGX.42.73Bn uncollected despite having communicated to the respective collecting departments. It was further noted that the same arrears were not recognized and included in the respective departmental arrears schedules at the year end.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Review of sample taxpayers for Large Tax payers and Medium taxpayers from e-tax with VAT offsets in their monthly VAT returns, revealed that several taxpayers with VAT offsets totaling to UGX.1.531Tn were not subjected to a VAT monthly return verification process by URA officers to establish why more input tax (purchases) than output tax (sales) had been declared consistently for the period contrary to Section 3.2 of the Domestic Tax Compliance Handbook. There is a risk that the above taxpayers could be filing incorrect monthly VAT returns.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- It was noted that taxpayers with VAT claims of UGX.2.619Tn had not opted for a tax refund as required under the law which is a red flag to possible evasion of audit by such taxpayers. The VAT Act requires taxpayers with VAT Offset returns above 5 million to be audited by URA before payment.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- A review of the VAT nil suppliers report, obtained from e-tax dynamic reports revealed 53,473 cases where taxpayers had purportedly made purchases amounting to UGX.1Tn and claimed 18% input VAT of UGX.180.06Bn, however, the corresponding sales (Output tax) were not declared by the companies (other taxpayers) from whom the above taxpayers bought goods or services. False declaration of VAT returns results into loss of revenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Analysis of the tax arrears report from the e-tax system and the respective tax refunds made during the year revealed that some taxpayers were paid refunds when they had other outstanding tax obligations to the tune of UGX.45.976Bn. This not only contravenes the law but also denies the government the much-needed revenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Review of the manual database provided by the URA revealed that out of the 2,157 cases of the approved tax refunds worth UGX.335.792Bn in the year,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", null], ["6", "Uganda Revenue Authority (URA) \u2013 Corporate Services **Opinion** Unqualified", "\uf0b7 Analysis of the payment to short term employees revealed that on average, 232 employees were hand-picked, given temporary employment contracts and were being paid a monthly basic salary, transport and housing allowances. I noted that despite spending UGX.4bn on such employees, URA does not have a policy for short-term employees which exposes the recruitment and remuneration to abuse. \uf0b7 The URA Headquarter Building (URA Tower), had a provision for a car parking Tower to accommodate 360 cars. However, due to miscommunication between the project manager, structural engineer and contractor, the floor was not finished according to specifications and thus the Parking Tower has remained unused since 2018. \uf0b7 A review of a schedule of IT systems being maintained by the authority revealed that the process of system acquisition is not well streamlined, as a number of systems appear to be duplicating the functions and roles of other systems owned by the authority. For example, the Imperva solution that should ideally provide a multi-layered protection to ensure that the authority websites and applications are always available and secure, is being duplicated by a number of software applications like; Intellinx and Privileged Account Management Solution, among others. As a result, the Authority could have avoided expenditure worth UGX.53.485Bn comprising UGX.34.861Bn acquisition costs and UGX.18.624Bn worth of maintenance costs. \uf0b7 I noted the performance of the Tax Payer Registration and Expansion Project (TREP) performed poorly. During the financial year 2019/20, the collaborating institutions countrywide registered only 142,620 taxpayers against a target of 283,615 taxpayers, representing a 50.2% registration success. Furthermore, although TREP had a revenue target of UGX.124.58n in FY 2019/20 to be collected by the four collaborating agencies, only UGX.26.8Bn was collected by end of June 2020 representing a 19.8% performance rate. \uf0b7 The Accounting Officer authorized cash withdrawals 392 times amounting to UGX.11.036Bn contrary to limits set up by the PSST and the URA Cash Policy. It should be noted that the withdrawn cash was used to pay for air tickets, car hire, staff claims among others, all of which can be avoided through the use of bank transfers. \uf0b7 Contrary to the PFM 2015, URA has six (6) operations bank accounts with a combined turnover of approximately UGX.1 trillion in commercial banks. This frustrates the cash flow management process of Treasury, distorts monetary policy and allows URA to override financial management controls. I advised"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", null], ["6", "Uganda Revenue Authority (URA) \u2013 Corporate Services **Opinion** Unqualified", "\uf0b7 Analysis of the payment to short term employees revealed that on average, 232 employees were hand-picked, given temporary employment contracts and were being paid a monthly basic salary, transport and housing allowances. I noted that despite spending UGX.4bn on such employees, URA does not have a policy for short-term employees which exposes the recruitment and remuneration to abuse. \uf0b7 The URA Headquarter Building (URA Tower), had a provision for a car parking Tower to accommodate 360 cars. However, due to miscommunication between the project manager, structural engineer and contractor, the floor was not finished according to specifications and thus the Parking Tower has remained unused since 2018. \uf0b7 A review of a schedule of IT systems being maintained by the authority revealed that the process of system acquisition is not well streamlined, as a number of systems appear to be duplicating the functions and roles of other systems owned by the authority. For example, the Imperva solution that should ideally provide a multi-layered protection to ensure that the authority websites and applications are always available and secure, is being duplicated by a number of software applications like; Intellinx and Privileged Account Management Solution, among others. As a result, the Authority could have avoided expenditure worth UGX.53.485Bn comprising UGX.34.861Bn acquisition costs and UGX.18.624Bn worth of maintenance costs. \uf0b7 I noted the performance of the Tax Payer Registration and Expansion Project (TREP) performed poorly. During the financial year 2019/20, the collaborating institutions countrywide registered only 142,620 taxpayers against a target of 283,615 taxpayers, representing a 50.2% registration success. Furthermore, although TREP had a revenue target of UGX.124.58n in FY 2019/20 to be collected by the four collaborating agencies, only UGX.26.8Bn was collected by end of June 2020 representing a 19.8% performance rate. \uf0b7 The Accounting Officer authorized cash withdrawals 392 times amounting to UGX.11.036Bn contrary to limits set up by the PSST and the URA Cash Policy. It should be noted that the withdrawn cash was used to pay for air tickets, car hire, staff claims among others, all of which can be avoided through the use of bank transfers. \uf0b7 Contrary to the PFM 2015, URA has six (6) operations bank accounts with a combined turnover of approximately UGX.1 trillion in commercial banks. This frustrates the cash flow management process of Treasury, distorts monetary policy and allows URA to override financial management controls. I advised"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "154", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "URA to transfer all operations accounts to Bank of Uganda. \uf0b7 Contrary to section 23 of the PFM 2015, the Authority awarded multi-year contracts to the tune of UGX.57.2Bn but did not avail evidence of approval of these multi-year commitments by Parliament. The multi-year contracts mainly comprised of contracts signed for support and maintenance of systems and motor vehicle financing.", null], ["7", "Treasury Operations **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.9,981.6 Bn, only UGX.8,843Bn was spent by TOP resulting into an unspent balance of UGX.1,138Bn representing an absorption level of 88%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account despite having unpaid bills of UGX.1.4 Trillion. \uf0b7 The reported payables under government securities were understated by UGX.1,373 billion due to TOPs accounting policy of non-recognition of the accrued interest on securities. I further observed, the reported foreign borrowings amounting to UGX.38,916 billion in the financial statements as at 30th June 2020, was only principal and excluded the accumulated interest thereon, due to the same accounting policy. This has an overall effect of understating the Governments\u2019 debt position. \uf0b7 I observed that prior to the establishment of the Uganda Development Corporation (UDC), under the Uganda Development Corporation Act 2016, UDC held shares in some companies and others arising out of the repealed UDC Act Cap 326. Upon the establishment of the UDC, under the 2016 Act, there was no provision for the management of the said companies as the Act only limited the investments that the new UDC would take up upon commencement. The status of the said companies remains unclear. \uf0b7 The Attorney General, Section 19 of the Government Proceedings Act and in a court decision (MISCELLANEOUS CAUSE NO. 376 OF 2019) all opined that Court awards and amounts are statutory in nature and should be charged directly on the consolidated account and does not require appropriation by parliament. \uf0b7 Whereas this principle is applied by the Secretary to Treasury under Treasury Operations, the same is not done for cases being paid by MOJCA. As a result of this, a total of UGX.989Bn remains outstanding and continues to attract interest as a result of default to pay. I advised Treasury to deal with all outstanding court awards collectively instead of concentrating on those with mandamus orders since they all have a direct charge on the consolidated fund."], ["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.24.83Bn out of which UGX.17.28Bn was warranted, resulting in a shortfall of UGX.7.55Bn which is 30.4% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I noted that out of the planned nine (9) strategic targets/goals, three (3) targets had been fully achieved, three (3) were partially achieved while three (3) were not achieved at all. \uf0b7 Out of the total receipts for the financial year of UGX.17,273,277,316, UGX.16,773,426,361 was spent by the entity resulting in an unspent balance of UGX.499,850,955 representing an absorption level of 97%. \uf0b7 Shortcomings were noted in the management of entity fleet such as; failure to comply with the vehicle standardization guidelines of Government; absence of annual motor vehicle inspections and noncompliance with disposal conditions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "URA to transfer all operations accounts to Bank of Uganda. \uf0b7 Contrary to section 23 of the PFM 2015, the Authority awarded multi-year contracts to the tune of UGX.57.2Bn but did not avail evidence of approval of these multi-year commitments by Parliament. The multi-year contracts mainly comprised of contracts signed for support and maintenance of systems and motor vehicle financing.", null], ["7", "Treasury Operations **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.9,981.6 Bn, only UGX.8,843Bn was spent by TOP resulting into an unspent balance of UGX.1,138Bn representing an absorption level of 88%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account despite having unpaid bills of UGX.1.4 Trillion. \uf0b7 The reported payables under government securities were understated by UGX.1,373 billion due to TOPs accounting policy of non-recognition of the accrued interest on securities. I further observed, the reported foreign borrowings amounting to UGX.38,916 billion in the financial statements as at 30th June 2020, was only principal and excluded the accumulated interest thereon, due to the same accounting policy. This has an overall effect of understating the Governments\u2019 debt position. \uf0b7 I observed that prior to the establishment of the Uganda Development Corporation (UDC), under the Uganda Development Corporation Act 2016, UDC held shares in some companies and others arising out of the repealed UDC Act Cap 326. Upon the establishment of the UDC, under the 2016 Act, there was no provision for the management of the said companies as the Act only limited the investments that the new UDC would take up upon commencement. The status of the said companies remains unclear. \uf0b7 The Attorney General, Section 19 of the Government Proceedings Act and in a court decision (MISCELLANEOUS CAUSE NO. 376 OF 2019) all opined that Court awards and amounts are statutory in nature and should be charged directly on the consolidated account and does not require appropriation by parliament. \uf0b7 Whereas this principle is applied by the Secretary to Treasury under Treasury Operations, the same is not done for cases being paid by MOJCA. As a result of this, a total of UGX.989Bn remains outstanding and continues to attract interest as a result of default to pay. I advised Treasury to deal with all outstanding court awards collectively instead of concentrating on those with mandamus orders since they all have a direct charge on the consolidated fund."], ["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.24.83Bn out of which UGX.17.28Bn was warranted, resulting in a shortfall of UGX.7.55Bn which is 30.4% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I noted that out of the planned nine (9) strategic targets/goals, three (3) targets had been fully achieved, three (3) were partially achieved while three (3) were not achieved at all. \uf0b7 Out of the total receipts for the financial year of UGX.17,273,277,316, UGX.16,773,426,361 was spent by the entity resulting in an unspent balance of UGX.499,850,955 representing an absorption level of 97%. \uf0b7 Shortcomings were noted in the management of entity fleet such as; failure to comply with the vehicle standardization guidelines of Government; absence of annual motor vehicle inspections and noncompliance with disposal conditions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "URA to transfer all operations accounts to Bank of Uganda. \uf0b7 Contrary to section 23 of the PFM 2015, the Authority awarded multi-year contracts to the tune of UGX.57.2Bn but did not avail evidence of approval of these multi-year commitments by Parliament. The multi-year contracts mainly comprised of contracts signed for support and maintenance of systems and motor vehicle financing.", null], ["7", "Treasury Operations **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.9,981.6 Bn, only UGX.8,843Bn was spent by TOP resulting into an unspent balance of UGX.1,138Bn representing an absorption level of 88%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account despite having unpaid bills of UGX.1.4 Trillion. \uf0b7 The reported payables under government securities were understated by UGX.1,373 billion due to TOPs accounting policy of non-recognition of the accrued interest on securities. I further observed, the reported foreign borrowings amounting to UGX.38,916 billion in the financial statements as at 30th June 2020, was only principal and excluded the accumulated interest thereon, due to the same accounting policy. This has an overall effect of understating the Governments\u2019 debt position. \uf0b7 I observed that prior to the establishment of the Uganda Development Corporation (UDC), under the Uganda Development Corporation Act 2016, UDC held shares in some companies and others arising out of the repealed UDC Act Cap 326. Upon the establishment of the UDC, under the 2016 Act, there was no provision for the management of the said companies as the Act only limited the investments that the new UDC would take up upon commencement. The status of the said companies remains unclear. \uf0b7 The Attorney General, Section 19 of the Government Proceedings Act and in a court decision (MISCELLANEOUS CAUSE NO. 376 OF 2019) all opined that Court awards and amounts are statutory in nature and should be charged directly on the consolidated account and does not require appropriation by parliament. \uf0b7 Whereas this principle is applied by the Secretary to Treasury under Treasury Operations, the same is not done for cases being paid by MOJCA. As a result of this, a total of UGX.989Bn remains outstanding and continues to attract interest as a result of default to pay. I advised Treasury to deal with all outstanding court awards collectively instead of concentrating on those with mandamus orders since they all have a direct charge on the consolidated fund."], ["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.24.83Bn out of which UGX.17.28Bn was warranted, resulting in a shortfall of UGX.7.55Bn which is 30.4% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I noted that out of the planned nine (9) strategic targets/goals, three (3) targets had been fully achieved, three (3) were partially achieved while three (3) were not achieved at all. \uf0b7 Out of the total receipts for the financial year of UGX.17,273,277,316, UGX.16,773,426,361 was spent by the entity resulting in an unspent balance of UGX.499,850,955 representing an absorption level of 97%. \uf0b7 Shortcomings were noted in the management of entity fleet such as; failure to comply with the vehicle standardization guidelines of Government; absence of annual motor vehicle inspections and noncompliance with disposal conditions."], ["9", "PPDA Appeals Tribunal **Opinion** Unqualified", "\uf0b7 Section 17(1) (2) (3) of the Public Finance and Management Act (PFMA) 2015 states that Every appropriation by Parliament shall expire and cease to have any effect at the close of the financial year for which it is made. Contrary to this section, the Tribunal had not spent UGX.180Million by close"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "155", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of the year; however, the funds were never returned to the Consolidated Fund. \uf0b7 The Tribunal received UGX.2.344Bn and by the close of the year, had spent UGX.2.164 (92.3%) leaving UGX.180Bn as unspent. A critical review of the budget revealed that majorly, the unspent funds related to planned regional sensitization seminars which the Accounting Officer attributed to the Covid19 pandemic.", null], ["10", "Directorate of Ethics and Integrity (DEI) **Opinion** Unqualified", "\uf0b7 The Directorate Budgeted to receive revenue amounting to UGX.8.6Bn for the year ended 30th June 2020, but only UGX.5.4Bn was released representing a performance of 63% of the target. Accordingly, there was a shortfall in releases amounting to UGX.3.2Bn representing 37%. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I sampled 17 out-puts worth UGX.8.6bn representing 100% of the total budget and noted that, 4 outputs representing 31% were fully implemented while 13 outputs representing 69% were partially implemented. \uf0b7 Funds amounting to UGX.32,181,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \uf0b7 Domestic arrears increased from UGX.186Million in the previous year to UGX.442Million (i.e. by 138%) in the year under review. Overdue Domestic Arrears expose the entity to a risk of unnecessary and costly litigation. \uf0b7 Shortcomings were noted in the area of Fleet Management which included; lack of funding for acquisition of motor vehicles; lack of vehicle movement logbooks, lack of vehicle service analysis records, absence of annual inspections, lack of appraisal of the drivers, noncompliance with disposal conditions and inadequacy of motor vehicle maintenance funding. \uf0b7 Staffing Gaps as well as a high staff turn-over were noted at the Directorate with 56% of the positions vacant. \uf0b7 There were no separate financial Statements compiled for the Leadership Code Tribunal. My review of the activities intended to operationalize the Tribunal indicated that 8 activities (23%) were fully implemented, 11 activities (31%) were partially implemented whereas 16 activities (46%) were not implemented at all."], ["11", "Insurance Regulatory Authority (IRA) **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.29.72 Bn, UGX.16.02Bn was spent by the entity resulting into an unspent balance of UGX.13.71Bn representing an absorption level of 53.9%. Under absorption of realised funds implies non-implementation of planned activities and hence delayed service delivery. \uf0b7 I noted that IRA had total receivables of UGX.1.393Bn, of which UGX.1.074Bn are classified as short term. These short term receivables have risen from UGX.0.096Bn (i.e. by 1000%). Accumulation of receivables could lead to bad debts and loss of funds to the Authority. \uf0b7 I observed that Construction works for the IRA Office Building were behind schedule at level 11 of the superstructure, with no finishing works done. The works so far done were estimated at only 36% against elapsed time of 88%. This may lead to further cost overruns resulting from inflation and other cost increases. \uf0b7 A review of the IRA staffing position indicated that the Authority only has 59 staff members out of the approved 76 positions leaving a total of 17 (22%) positions vacant. Understaffing negatively affects the ability of the Authority to deliver quality insurance regulatory services. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet including absence of fuel registers, failure to undertake medical tests for drivers and absence of Motor Vehicle Service Analysis Records."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "of the year; however, the funds were never returned to the Consolidated Fund. \uf0b7 The Tribunal received UGX.2.344Bn and by the close of the year, had spent UGX.2.164 (92.3%) leaving UGX.180Bn as unspent. A critical review of the budget revealed that majorly, the unspent funds related to planned regional sensitization seminars which the Accounting Officer attributed to the Covid19 pandemic.", null], ["10", "Directorate of Ethics and Integrity (DEI) **Opinion** Unqualified", "\uf0b7 The Directorate Budgeted to receive revenue amounting to UGX.8.6Bn for the year ended 30th June 2020, but only UGX.5.4Bn was released representing a performance of 63% of the target. Accordingly, there was a shortfall in releases amounting to UGX.3.2Bn representing 37%. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I sampled 17 out-puts worth UGX.8.6bn representing 100% of the total budget and noted that, 4 outputs representing 31% were fully implemented while 13 outputs representing 69% were partially implemented. \uf0b7 Funds amounting to UGX.32,181,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \uf0b7 Domestic arrears increased from UGX.186Million in the previous year to UGX.442Million (i.e. by 138%) in the year under review. Overdue Domestic Arrears expose the entity to a risk of unnecessary and costly litigation. \uf0b7 Shortcomings were noted in the area of Fleet Management which included; lack of funding for acquisition of motor vehicles; lack of vehicle movement logbooks, lack of vehicle service analysis records, absence of annual inspections, lack of appraisal of the drivers, noncompliance with disposal conditions and inadequacy of motor vehicle maintenance funding. \uf0b7 Staffing Gaps as well as a high staff turn-over were noted at the Directorate with 56% of the positions vacant. \uf0b7 There were no separate financial Statements compiled for the Leadership Code Tribunal. My review of the activities intended to operationalize the Tribunal indicated that 8 activities (23%) were fully implemented, 11 activities (31%) were partially implemented whereas 16 activities (46%) were not implemented at all."], ["11", "Insurance Regulatory Authority (IRA) **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.29.72 Bn, UGX.16.02Bn was spent by the entity resulting into an unspent balance of UGX.13.71Bn representing an absorption level of 53.9%. Under absorption of realised funds implies non-implementation of planned activities and hence delayed service delivery. \uf0b7 I noted that IRA had total receivables of UGX.1.393Bn, of which UGX.1.074Bn are classified as short term. These short term receivables have risen from UGX.0.096Bn (i.e. by 1000%). Accumulation of receivables could lead to bad debts and loss of funds to the Authority. \uf0b7 I observed that Construction works for the IRA Office Building were behind schedule at level 11 of the superstructure, with no finishing works done. The works so far done were estimated at only 36% against elapsed time of 88%. This may lead to further cost overruns resulting from inflation and other cost increases. \uf0b7 A review of the IRA staffing position indicated that the Authority only has 59 staff members out of the approved 76 positions leaving a total of 17 (22%) positions vacant. Understaffing negatively affects the ability of the Authority to deliver quality insurance regulatory services. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet including absence of fuel registers, failure to undertake medical tests for drivers and absence of Motor Vehicle Service Analysis Records."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that planned procurements worth UGX.4.1Bn were not undertaken during the year under review. This points to delayed service delivery.", null], ["12", "Insurance Training College (ITC) **Opinion** Unqualified", "\uf0b7 The College experienced revenue shortfall of UGX.2,865,852,364 which represents 34% of the total budget. Failure to collect all the budgeted funds affects implementation of planned activities. \uf0b7 I sampled 10 out-puts and noted that 5 outputs representing 50% were fully implemented while the remaining 5 outputs (also representing 50%) were partially implemented. \uf0b7 Trade and Other Receivables increased from UGX.345,631,409 in the financial year 2018/19 to UGX.806,359,804 in 2019/20 i.e. by 133%. The College\u2019s Cash flows were tied up in receivables that may turn into bad debts. \uf0b7 Since establishment of the College, in 2017, no Board has ever been appointed by the Minister and currently the College is governed by the old Governing Council and a Board of Trustees which existed before the Act."], ["13", "Financial Intelligence Authority (FIA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.13Bn out of which UGX.10.3Bn was warranted, resulting into a shortfall of UGX.2.7Bn, which is 21% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 Out of 7 outputs planned, four (4) outputs with a total of thirteen (13) activities worth UGX.7.97Bn were fully implemented and three (3) outputs with a total of seven (7) activities worth UGX.0.83Bn were partially implemented. \uf0b7 I noted an increase of UGX.221,790,800 (201%) in rent arrears from UGX.110,554,585 at the beginning of the year to UGX.332,345,385, as at 30th June 2020. \uf0b7 It was observed that the Authority failed to absorb UGX.750,565,645 meant for anti-money laundering/countering financing of terrorism funded by JAR- SRC European Union as budget support. \uf0b7 A review of the staffing structures for FIA revealed that out of the total approved structure of 64 staff, only 39 (61%) positions were filled and 25 (39%) positions had not been filled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that planned procurements worth UGX.4.1Bn were not undertaken during the year under review. This points to delayed service delivery.", null], ["12", "Insurance Training College (ITC) **Opinion** Unqualified", "\uf0b7 The College experienced revenue shortfall of UGX.2,865,852,364 which represents 34% of the total budget. Failure to collect all the budgeted funds affects implementation of planned activities. \uf0b7 I sampled 10 out-puts and noted that 5 outputs representing 50% were fully implemented while the remaining 5 outputs (also representing 50%) were partially implemented. \uf0b7 Trade and Other Receivables increased from UGX.345,631,409 in the financial year 2018/19 to UGX.806,359,804 in 2019/20 i.e. by 133%. The College\u2019s Cash flows were tied up in receivables that may turn into bad debts. \uf0b7 Since establishment of the College, in 2017, no Board has ever been appointed by the Minister and currently the College is governed by the old Governing Council and a Board of Trustees which existed before the Act."], ["13", "Financial Intelligence Authority (FIA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.13Bn out of which UGX.10.3Bn was warranted, resulting into a shortfall of UGX.2.7Bn, which is 21% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 Out of 7 outputs planned, four (4) outputs with a total of thirteen (13) activities worth UGX.7.97Bn were fully implemented and three (3) outputs with a total of seven (7) activities worth UGX.0.83Bn were partially implemented. \uf0b7 I noted an increase of UGX.221,790,800 (201%) in rent arrears from UGX.110,554,585 at the beginning of the year to UGX.332,345,385, as at 30th June 2020. \uf0b7 It was observed that the Authority failed to absorb UGX.750,565,645 meant for anti-money laundering/countering financing of terrorism funded by JAR- SRC European Union as budget support. \uf0b7 A review of the staffing structures for FIA revealed that out of the total approved structure of 64 staff, only 39 (61%) positions were filled and 25 (39%) positions had not been filled."], ["14", "Uganda Investment Authority (UIA) **Opinion** Unqualified", "\uf0b7 I reviewed the approved revenue estimates for the financial year 2019/2020 and noted that UIA budgeted to receive Revenue of UGX.15.448Bn during the year under review. The entity received UGX.11.514Bn as releases from the consolidated fund representing the overall performance of 74.5% and a budget shortfall of 25.5%. Shortfalls in revenue constrain the implementation of approved activities and therefore service delivery. \uf0b7 I further noted that out of the warrants issued amounting to UGX.11.,514Bn, a total of UGX.11.199Bn was spent by the entity resulting into unspent balance of UGX.0.314Bn representing an absorption level of 97.3%. Un- utilized funds are an indication of capacity challenges to execute approved activities. \uf0b7 I noted that the Authority had a structure of 124 approved positions out of which 75 positions were filled leaving 49 vacant positions (40%) which is an indication of gross understaffing. \uf0b7 I observed that a number of Private Industrial Parks have been established in the Country without the control and regulation by the UIA. \uf0b7 I also noted a number of shortcomings in the entity\u2019s fleet management which included; vehicles not accurately recorded in the format prescribed by the Accountant General; Obsolete stock of vehicles; lack of budget for acquisition of vehicles; Improper Maintenance of Motor Vehicle Records; Non- Existence of a Fleet Management Policy and Guidelines; Failure to Maintain Fuel Registers; Failure to Maintain Proper Vehicle Movement Log"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Books; Absence of Annual Motor Vehicle Inspections and Non-compliance with Disposal Conditions.", null], ["15", "Uganda Retirement Benefits Regulatory Authority (URBRA) **Opinion** Unqualified", "\uf0b7 During the year under review, I noted that, although the entity budgeted to collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["16", "Deposit Protection Fund **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Books; Absence of Annual Motor Vehicle Inspections and Non-compliance with Disposal Conditions.", null], ["15", "Uganda Retirement Benefits Regulatory Authority (URBRA) **Opinion** Unqualified", "\uf0b7 During the year under review, I noted that, although the entity budgeted to collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["16", "Deposit Protection Fund **Opinion** Unqualified", "\uf0b7 No material issues."], ["17", "Uganda Microfinance Regulatory Authority (UMRA) **Opinion** Unqualified", "\uf0b7 During the year ended 30th June 2020, 670 Money Lenders and 138 Non Deposit taking institutions were licensed. However, the entity lacks a comprehensive database of all Microfinance institutions and money lenders in Uganda, implying that there may still be a number of unregulated players. \uf0b7 UMRA failed to gazette the licensed microfinance institutions as required by Regulation 7 of the Tier 4 Microfinance Institutions and Money Lenders (Non-deposit taking Institutions) Regulations 2018, thereby exposing consumers to risk of dealing with unlicensed and fraudulent firms. \uf0b7 Contrary to the Commitment control system UMRA had irregularly accumulated domestic arrears worth UGX.163,713,265 in the year under review. These majorly comprised of sundry creditors. \uf0b7 Contrary to Section 17(1) (2) (3) of the Public Finance and Management Act 2015, the Authority had unspent funds of UGX.143,137,931 at the year-end that were never returned to Treasury. Failure to return unspent funds exposes such funds to a risk of diversion."], ["18", "Uganda Bureau of Statistics (UBOS) **Opinion** Unqualified", "\uf0b7 I noted a number of issues in the implementation of the approved budget such as partial implementation of Strategic Plan, under absorption of funds, partial or non-implementation of activities, under performance of the NTR & government releases. \uf0b7 I noted that UBOS has eight (8) donor funded projects which had received disbursements amounting to UGX.16,915,568,070 during the year although their budgets had not been approved by Parliament. \uf0b7 I noted delayed Implementation of a number of Projects such as; UBOS Panel-Survey Project, Baseline Education Survey Project (WB-GPE-UTSEP), UN-Women despite the requisite funding being availed. \uf0b7 Contrary to the e-cash system, I noted that the Bureau had not fully embraced the use of E-cash system while paying for one-off activities such as workshops and seminars for non-vendors in the IFMS system. \uf0b7 A review of the staffing structures for UBOS revealed that out of the total approved structure of 320 staff; only 281 (88%) positions were filled, leaving 39 (12%) positions vacant. \uf0b7 I noted a number of short comings in the management of the Bureau motor vehicle fleet such as: failure to maintain fuel registers, absence of motor vehicle inspections, drivers\u2019 competencies for operation of entity fleet not monitored, inadequacy of motor vehicle maintenance funding, non- compliance with disposal conditions and lack of a disposal plan for vehicles."], ["19", "Uganda Property", "\uf0b7 During the year under review, I noted that, although the entity budgeted to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "158", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Holdings Limited (UPHL) **Opinion** Unqualified", "collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["20", "Departed Asians Property Custodian Board (DAPCB) **Opinion** Unqualified", "\uf0b7 Management did NOT disclose any balances for properties and physical assets in the financial statements for the period despite properties being the Board\u2019s most important asset. This was attributed to delayed valuation of these assets. \uf0b7 The Accounting Officer reported an annual deficit of UGX.1,141,662,873 for the year 2019/20. I noted that this deficit reduced by 13.5% from the prior year despite revenue increasing by over 20%. This implies that the continued existence of the entity is wiping out all the proceeds got from sale of properties. \uf0b7 I noted that the entity\u2019s payables had increased from UGX.UGX.71,249,986 to UGX.244,366,032 representing a percentage increase of by 243% the prior year, yet the entity was preparing to wind down in the subsequent year. \uf0b7 Out of the planned thirteen (13) outputs to be achieved by the Board; 2 were fully achieved while 11 were partially achieved. This was attributed to a deficit in funding and the lock down as a result of the COVID 19 pandemic. \uf0b7 I noted that up to 90 properties whose owners had earlier been compensated had been illegitimately repossessed by new unknown claimants. These included several properties from which rent was being collected by the Board at the time."], ["21", "Uganda Free Zones Authority (UFZA) **Opinion** Unqualified", "\uf0b7 As a result of unfair dismissal of a former Authority staff by the Board, the Authority was directed by Court to pay damages amounting to UGX.186million. It was determined that the Board\u2019s failure to follow the laid down human resource policies, resulted in an avoidable costs to government. \uf0b7 The Authority is yet to obtain title for the 109 acres of land located at Block 535, Plot 483 & 326 in Buwaya, Wakiso, which it purchased in the previous financial year at UGX.7,412,000,000. I established that, although the Authority has since taken possession of the land in question, there is still a protracted legal battle in relation to the same land arising from the counterclaim for ownership by other individuals other than the purported rightful owners. \uf0b7 The Authority irregularly made an advance payment of UGX.10,752,389,907 to NEC before obtaining any completion certificates from the supervising consultant; this constitutes 86% of the total contract amount of UGX.12,574,195,406. However, by the time of the audit, no work had been done on the site and no Advance Payment guarantee was obtained."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Holdings Limited (UPHL) **Opinion** Unqualified", "collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["20", "Departed Asians Property Custodian Board (DAPCB) **Opinion** Unqualified", "\uf0b7 Management did NOT disclose any balances for properties and physical assets in the financial statements for the period despite properties being the Board\u2019s most important asset. This was attributed to delayed valuation of these assets. \uf0b7 The Accounting Officer reported an annual deficit of UGX.1,141,662,873 for the year 2019/20. I noted that this deficit reduced by 13.5% from the prior year despite revenue increasing by over 20%. This implies that the continued existence of the entity is wiping out all the proceeds got from sale of properties. \uf0b7 I noted that the entity\u2019s payables had increased from UGX.UGX.71,249,986 to UGX.244,366,032 representing a percentage increase of by 243% the prior year, yet the entity was preparing to wind down in the subsequent year. \uf0b7 Out of the planned thirteen (13) outputs to be achieved by the Board; 2 were fully achieved while 11 were partially achieved. This was attributed to a deficit in funding and the lock down as a result of the COVID 19 pandemic. \uf0b7 I noted that up to 90 properties whose owners had earlier been compensated had been illegitimately repossessed by new unknown claimants. These included several properties from which rent was being collected by the Board at the time."], ["21", "Uganda Free Zones Authority (UFZA) **Opinion** Unqualified", "\uf0b7 As a result of unfair dismissal of a former Authority staff by the Board, the Authority was directed by Court to pay damages amounting to UGX.186million. It was determined that the Board\u2019s failure to follow the laid down human resource policies, resulted in an avoidable costs to government. \uf0b7 The Authority is yet to obtain title for the 109 acres of land located at Block 535, Plot 483 & 326 in Buwaya, Wakiso, which it purchased in the previous financial year at UGX.7,412,000,000. I established that, although the Authority has since taken possession of the land in question, there is still a protracted legal battle in relation to the same land arising from the counterclaim for ownership by other individuals other than the purported rightful owners. \uf0b7 The Authority irregularly made an advance payment of UGX.10,752,389,907 to NEC before obtaining any completion certificates from the supervising consultant; this constitutes 86% of the total contract amount of UGX.12,574,195,406. However, by the time of the audit, no work had been done on the site and no Advance Payment guarantee was obtained."], ["22", "Tax Appeals tribunal (TAT) **Opinion** Unqualified", "\uf0b7 Contrary to the Tribunal\u2019s charter that requires completion of a case within 6 months, results from 14 applications worth UGX.113bn which had been concluded between 3-5 months ago had not been communicated to the involved parties, thus denying timely delivery of justice. \uf0b7 Following the supreme court decision, which required the Tribunal to be the court of first instances in all tax disputes, the number of cases being filed at the Tribunal has increased. However, the current structure of the Tribunal does not allow for multiple concurrent sittings. As a result, the Tribunal now has a backlog of 35 cases worth UGX.111,753,460,704 in tax value as at"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "159", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "30th June 2020 due to failure to hold multiple hearings.  \uf0b7 A review of the transfers from the Ministry of Finance revealed that out of an approved budget of UGX.3,841,632,145, a total of UGX.3,589,819,218 was received and spent by the entity. This resulted in a funding gap of UGX.251,812,927.  \uf0b7 Contrary to Sections 34(2) and 45 of the Public Finance and Management Act (PFMA), 2015, review of fleet management practices of the Tribunal revealed the following;  a) Non-existence of a fleet management policy and guidelines to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles;  b) Fuel registers were not maintained for all the Tribunal motor vehicles fleet;  c)  The Tribunal did not have logbooks for all the vehicles its uses;  d)  All Tribunal vehicles were not annually inspected as required.  e) Repair and service analysis register for all Tribunal vehicles was not maintained; and  f) All (100%) drivers had not undertaken an annual medical examination as required to obtain their fitness status.", null], ["23", "Bank of Uganda (BoU) **Opinion** Unqualified", "\uf0b7 No material issues."], ["24", "Post Bank Limited - 2019 **Opinion** Unqualified", "\uf0b7 No material issues."], ["25", "Pride Microfinance Limited (MDI) \u2013 2019 **Opinion** Unqualified", "\uf0b7 No material issues."], ["26", "Uganda Development Bank Limited (UDBL) **Opinion** Unqualified", "\uf0b7 No material issues."], ["27", "Competitiveness and Enterprise  Development Project (CEDP) Component 2-5 IDA **Opinion** Unqualified", "\uf0b7 Project expenditure was UGX.17 billion out of an approved budget of UGX.24.2bn resulting into 70% budget performance. The following matters were specifically noted; \uf0d8  Uganda Business Facilitation Centre (UBFC)  The construction experienced a slow down due to outbreak of COVID -19 pandemic which hampered the progress of works given that there was reduction in the number of personnel on site and delays occasioned by acquisition and transportation of construction materials.  \uf0d8  Uganda Hotel and Tourism Training Institute (UHTTI)  Construction experienced slow down due to outbreak COVID -19 pandemic which hampered progress of works. The site remained closed from April to July, 2020.  Besides, there was also a delay in delivery of materials and equipment which were under importation. \uf0b7 Overall, there is need to improve absorption of funds to ensure project objectives are realized in the planned periods."], ["28", "Competitiveness and", "\uf0b7 Out of the budgeted funds totaling UGX.71.5 billion for the year under"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "160", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Enterprise Development Project (CEDP) Component 1 Land Administration IDA **Opinion** Unqualified", "review, the Project spent only UGX.58.4 billion, resulting into under absorption of UGX.13.1 billion representing a performance level of 82%. This implies that some project activities were not implemented during the year."], ["29", "Microfinance Support Centre **Opinion** Unqualified", "\uf0b7 UGX 3.4bn was advanced externally as mobilization whose accountability was yet to be received one and half years after the close of the financial year. The money was advanced to persons who operate outside the Micro Finance Support Centre to advocate for government programmes amongst SACCOs."], ["30", "Agricultural Credit Facility (ACF) \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 Delinquent loans have reduced from UGX.3,127,436,000 to UGX.2,903,165,000 as a result of recovering UGX. 504,271,183 from two PFIs. During the year one loan facility with a GoU contribution of UGX. 280,000,000 was declared delinquent."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Enterprise Development Project (CEDP) Component 1 Land Administration IDA **Opinion** Unqualified", "review, the Project spent only UGX.58.4 billion, resulting into under absorption of UGX.13.1 billion representing a performance level of 82%. This implies that some project activities were not implemented during the year."], ["29", "Microfinance Support Centre **Opinion** Unqualified", "\uf0b7 UGX 3.4bn was advanced externally as mobilization whose accountability was yet to be received one and half years after the close of the financial year. The money was advanced to persons who operate outside the Micro Finance Support Centre to advocate for government programmes amongst SACCOs."], ["30", "Agricultural Credit Facility (ACF) \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 Delinquent loans have reduced from UGX.3,127,436,000 to UGX.2,903,165,000 as a result of recovering UGX. 504,271,183 from two PFIs. During the year one loan facility with a GoU contribution of UGX. 280,000,000 was declared delinquent."], ["31", "Agricultural Credit Facility (ACF) \u2013 2019/2020 **Opinion** Unqualified", "\uf0b7 Non-performing loans have increased from UGX.2,903,165,000 in the year 2018/19, to UGX.5,821,898,740 during the year under review, as a result of non-recovery of UGX.3,592,388,311. However, UGX.673,654,500 was recovered during the year from previous delinquent loans."], ["32", "Inspectorate of Government **Opinion** Unqualified", "\uf0b7 A review of the entity\u2019s Ministerial Policy Statement and Approved Budget Estimates revealed that the Inspectorate had an approved revised budget of UGX.54.9Bn, out of which UGX.50.7Bn was released resulting to a shortfall of UGX.4.2Bn. In addition, out of the total receipts of UGX.50.7Bn, a total of UGX.45.0Bn was spent by the entity resulting into an unspent balance of UGX.5.7Bn representing an absorption level of 88.7%. \uf0b7 I assessed the implementation of twelve (12) outputs with a total of thirty (30) activities worth UGX.43.2Bn. Out of the thirty (30) activities, eight (8) activities were fully implemented, representing (26.7%), nineteen (19) activities representing (63.3%) were partially implemented and three (3) activities representing (10%) were not implemented."], ["33", "IG NUSAF III **Opinion** Unqualified", "\uf0b7 No material issues."], ["34", "IG DANIDA **Opinion** Unqualified", "\uf0b7 No material issues."], ["35", "National Lotteries and Gaming Regulatory Board **Opinion** Unqualified", "\uf0b7 Due to underfunding of the budget, the Board failed to implement six key planned activities of: staff and Board members Training, compliance monitoring exercise, Enforcement exercise, Consultancies for the strategic plan and development of Enforcement and compliance manual, as well as travel for due diligence. \uf0b7 Contrary to Section 14 of the PFMA (2015), budget estimates for the financial year 2019/20 worth UGX.6,369,000,000 were approved retrospectively by the board on the 08th October 2019 which was after parliament\u2019s approval of the Appropriation Bill in June 2019. This makes the board\u2019s approval inconsequential. \uf0b7 The Board has operated for over three years without an approved strategic plan to guide its operations and management, contrary to the requirements"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "161", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of the Treasury Instructions. \uf0b7 I noted significant delays in the procurement of a central monitoring system worth UGX.10.83bn. Whereas the market survey was undertaken in 2017, funds budgeted for in 18/19 financial year and contract awarded in June 2020, by the time of reporting the contractor had not yet performed.", null], ["36", "Privatisation and Utility Sector Reform (PURSP) (Divestiture & Redundancy Accounts) Opinion Unqualified", "\uf0b7 Although Parliament appropriated UGX.3,890,845,000 for the operations of the Privatization Unit, expenditure amounting to UGX.6,302,109,000 was incurred leading to unappropriated expenditure of UGX.2,411,264,000 which was drawn from the divestiture Account. The operations of the entity are not sustainable as the funds from the appropriation are not sufficient and yet the divestiture account has also been depleted. \uf0b7 Payables of PAYE amounting to UGX.1,777,272,000 in respect of deductions from employees were not remitted to the Uganda Revenue Authority due to constraints in the funding of salaries. Failure to provide for funds to pay taxes within the budget has led to the accumulation of the unpaid PAYE tax of UGX.9,601,880,000 as at 30th June 2020. \uf0b7 Out of the receivables due from outstanding sales proceeds amounting to UGX.125.78 billion, a provision for bad debts of UGX.44.74 billion has been made. Some of these receivables had been outstanding for long periods of up to 23 years, making recoverability doubtful."], ["37", "Contingencies Fund \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 I noted that funds amounting to 1.4Bn remained unspent and uncommitted and was never returned to the consolidated fund by the various entities. \uf0b7 Twelve (12) of the thirteen (13) beneficiary entities did not open separate contingencies fund accounts which exposed the funds to the risk of co- mingling. \uf0b7 Funds amounting to UGX 0.831Bn meant for implementing activities were advanced to personal accounts of staff. \uf0b7 Funds to amounting to UGX.320,537,160 remained unaccounted for at the time of audit. I advised management to effect recoveries from the concerned staff."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "of the Treasury Instructions. \uf0b7 I noted significant delays in the procurement of a central monitoring system worth UGX.10.83bn. Whereas the market survey was undertaken in 2017, funds budgeted for in 18/19 financial year and contract awarded in June 2020, by the time of reporting the contractor had not yet performed.", null], ["36", "Privatisation and Utility Sector Reform (PURSP) (Divestiture & Redundancy Accounts) Opinion Unqualified", "\uf0b7 Although Parliament appropriated UGX.3,890,845,000 for the operations of the Privatization Unit, expenditure amounting to UGX.6,302,109,000 was incurred leading to unappropriated expenditure of UGX.2,411,264,000 which was drawn from the divestiture Account. The operations of the entity are not sustainable as the funds from the appropriation are not sufficient and yet the divestiture account has also been depleted. \uf0b7 Payables of PAYE amounting to UGX.1,777,272,000 in respect of deductions from employees were not remitted to the Uganda Revenue Authority due to constraints in the funding of salaries. Failure to provide for funds to pay taxes within the budget has led to the accumulation of the unpaid PAYE tax of UGX.9,601,880,000 as at 30th June 2020. \uf0b7 Out of the receivables due from outstanding sales proceeds amounting to UGX.125.78 billion, a provision for bad debts of UGX.44.74 billion has been made. Some of these receivables had been outstanding for long periods of up to 23 years, making recoverability doubtful."], ["37", "Contingencies Fund \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 I noted that funds amounting to 1.4Bn remained unspent and uncommitted and was never returned to the consolidated fund by the various entities. \uf0b7 Twelve (12) of the thirteen (13) beneficiary entities did not open separate contingencies fund accounts which exposed the funds to the risk of co- mingling. \uf0b7 Funds amounting to UGX 0.831Bn meant for implementing activities were advanced to personal accounts of staff. \uf0b7 Funds to amounting to UGX.320,537,160 remained unaccounted for at the time of audit. I advised management to effect recoveries from the concerned staff."], ["38", "Contingencies Fund \u2013 2019/2020 **Opinion** Unqualified", "\uf0b7 Contrary to Section 26(i) of the PFMA 2015 (as amended), I noted that for f/y 2019/20, Parliament only appropriated UGX.62.070 Billion to the Contingencies Fund instead of UGX.163.51 Billion, which is 0.5% of the previous financial year\u2019s (FY2018/19) appropriated budget, causing a deficit of UGX.101.4 Billion. Underfunding of the contingencies fund distorts implementation of the approved budget for the current year as evidenced by requests and approvals of supplementary funding relating to natural disasters and emergencies that occurred during the year."], ["39", "Uganda Warehouse Receipt Systems Authority **Opinion** Qualified", "\uf0b7 I noted that the entity had no approved strategic plan for the period 2015/16 -2019/20, which set out both the long term and short term targets to be achieved. Absence of a strategic plan poses a risk of undertaking operations that are not aligned to the National Development Plan. \uf0b7 I noted that payments amounting to UGX.519.8Million were made to suppliers for services rendered the Authority, through personal bank accounts of staff contrary to the requirements under the Treasury Instructions. The funds remained unaccounted for. \uf0b7 I noted that management paid UGX.205.9Million as facilitation of inspections of warehouses for certification that involved meetings with various stakeholders as well as supervisory activities of the Board of Directors during March and May 2020, a period in which the country was under the COVID-19 total lock down, where people\u2019s movements and gatherings were prohibited. Under the circumstances, the authenticity of these payments is therefore doubtful. \uf0b7 I noted that, although the Authority has been in existence for 10 years and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "162", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "has received over 90% of its required budget;  i)  No warehouse has ever been licensed by the Authority  ii)  No warehouse keepers have ever been licensed by the Authority, despite numerous trainings undertaken by the Authority  iii)  No non tax revenue (NTR) has ever been collected from inspecting warehouses and ware house keepers even though the Authority has been carrying out this activity.  iv)  Out of the 190 warehouses inspected and sensitized by the Authority only twenty six (26) warehouses have applied for licensing with only six (6) qualifying.  \uf0b7 I noted that despite the numerous trainings, sensitization and publicity expenditures, the concept is not gaining the anticipated buy-in.  \uf0b7 I noted that that, during the year under review, the Authority\u2019s Board met only twice, was not appropriately constituted and had no Board charter.", null], ["40", "Uganda Seeds Limited \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 As disclosed under Note 7 of the financial statements which highlights the position of the current account between Uganda Seeds Ltd (USL) and PURSP, the funds generated from USL are deposited on the PURSP account and at the close of the year, UGX.1,175,249,581 remained as a receivable from PURSP. This figure is accumulating overtime and I have not been availed any evidence of plans for its utilization or eventual transfer to the Consolidated fund. \uf0b7 USL entered into an agreement with a Cooperative Union to lease 1,130 acres from Uganda Seeds Ltd. However, at the time of the audit, the Union had only utilized 223 acres of land, representing a 20% usage. This has a negative effect on the concession fees receivable as they are based on a percentage of sales. Because of the underutilization of land, the sales are low which leads to loss of concession revenue to Government. As a result, the cooperative union is paying UGX.3,255,330 as concession fees of 1% arising from gross sales of UGX.325,533,000 as opposed to the projection in which the minimum concession fees of UGX.7,500,000 were expected if the Cooperative union had used the entire land. \uf0b7 The company\u2019s assets are leased and only a caretaker manager is employed to monitor the concession. However, as required by its Articles and Memorandum of Association, the company must have a board. \uf0b7 Physical inspection of the leased assets revealed lack of proper maintenance."], ["41", "Capital Markets Authority **Opinion** Unqualified", "\uf0b7 No material issue."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "has received over 90% of its required budget;  i)  No warehouse has ever been licensed by the Authority  ii)  No warehouse keepers have ever been licensed by the Authority, despite numerous trainings undertaken by the Authority  iii)  No non tax revenue (NTR) has ever been collected from inspecting warehouses and ware house keepers even though the Authority has been carrying out this activity.  iv)  Out of the 190 warehouses inspected and sensitized by the Authority only twenty six (26) warehouses have applied for licensing with only six (6) qualifying.  \uf0b7 I noted that despite the numerous trainings, sensitization and publicity expenditures, the concept is not gaining the anticipated buy-in.  \uf0b7 I noted that that, during the year under review, the Authority\u2019s Board met only twice, was not appropriately constituted and had no Board charter.", null], ["40", "Uganda Seeds Limited \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 As disclosed under Note 7 of the financial statements which highlights the position of the current account between Uganda Seeds Ltd (USL) and PURSP, the funds generated from USL are deposited on the PURSP account and at the close of the year, UGX.1,175,249,581 remained as a receivable from PURSP. This figure is accumulating overtime and I have not been availed any evidence of plans for its utilization or eventual transfer to the Consolidated fund. \uf0b7 USL entered into an agreement with a Cooperative Union to lease 1,130 acres from Uganda Seeds Ltd. However, at the time of the audit, the Union had only utilized 223 acres of land, representing a 20% usage. This has a negative effect on the concession fees receivable as they are based on a percentage of sales. Because of the underutilization of land, the sales are low which leads to loss of concession revenue to Government. As a result, the cooperative union is paying UGX.3,255,330 as concession fees of 1% arising from gross sales of UGX.325,533,000 as opposed to the projection in which the minimum concession fees of UGX.7,500,000 were expected if the Cooperative union had used the entire land. \uf0b7 The company\u2019s assets are leased and only a caretaker manager is employed to monitor the concession. However, as required by its Articles and Memorandum of Association, the company must have a board. \uf0b7 Physical inspection of the leased assets revealed lack of proper maintenance."], ["41", "Capital Markets Authority **Opinion** Unqualified", "\uf0b7 No material issue."], ["", "**INFORMATION COMMUNICATION SECTOR**", ""], ["1", "Ministry of Information Communication Technology and National Guidance (MoICT & NG) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.69.2Bn out of which UGX.62.2Bn was warranted, resulting into a shortfall of UGX.0.7Bn which is 10% of the budget. Revenue shortfalls affect implementation of planned activities. \uf0b7 I assessed the implementation of three (3) out puts that were fully quantified with a total of eleven (11) activities worth UGX.2.61Bn. Out of the Eleven (11) activities, Four (4) activities were fully implemented, representing (36.4%), Four (4) activities representing (36.4%), were partially implemented and Three (3) activities representing (27.3%) were unimplemented. \uf0b7 I noted that, although the entity received UGX.6Bn as supplementary for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "163", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "COVID-19 activities, UGX.7.9Bn was spent resulting into over expenditure of UGX.1.9Bn. This implies a diversion from previously budgeted activities. \uf0b7 Out of the 9 COVID19 activities that were fully quantified, 4 activities worth UGX.2.4Bn were fully implemented while 5 activities worth UGX.3.6bn were partially implemented. \uf0b7 A review of fleet management for 25 vehicles held by the Ministry revealed the following shortcomings; lack of a fleet management policy and guidelines; lack of annual inspections; all the 13 drivers employed by the Ministry had not undertaken any annual medical examination as required to obtain their fitness status; 13 vehicles had exceeded the recommended 5 years useful life, one (1) of which had its mileage above the recommended 250,000km; log books of 14 vehicles obtained from Office of the Prime were not handed over to the Ministry.", null], ["2", "Uganda Communications Commission (UCC) **Opinion** Unqualified", "\uf0b7 Out of UGX.22.864Bn budgeted for various activities, UGX.10.633Bn was spent by the entity resulting into an unspent balance of UGX.12.23Bn representing an absorption level of 57% on these specific items. Unspent funds imply a failure to fully implement all planned activities and therefore delayed service delivery. \uf0b7 The Commission failed to collect 2% Gross Annual Revenue levy from all radio and Television operators which deprives the Commission of revenue to implement ICT and rural communication services. \uf0b7 Contrary to the UCC Act 2013, the Commission is not fully executing its mandate as I observed many TV, radio, postal and Courier service operators operating without licenses. Additionally, all operators were not submitting audited financial statements, quarterly and annual reports to the Commission. This limits oversight. \uf0b7 Shortcomings were noted in the entity\u2019s fleet management, including; Failure to comply with the Vehicle Standardization Guidelines of Government; Non maintenance of vehicle log books; Absence of annual vehicle inspections, and Non maintenance of maintenance of motor vehicle service analysis records."], ["3", "Posta Uganda **Opinion** Unqualified", "\uf0b7 The Company budgeted to collect UGX.21,106,834,670 but only UGX.15,297,436,000 was collected resulting to a shortfall of UGX.5,809,398,670 representing 28%. \uf0b7 Despite collecting 72% of its targeted revenue, Posta achieved below 50% performance in 4 strategic objectives of; Improvement of Financial Performance, Institutionalizing Quality Assurance, being a Best Practice Employer and Improving the image of Posta as a Socially Responsible and Respected Corporate Organization. \uf0b7 The company reported total Non-Current assets amounting to UGX.77,893,607,672 which were last revalued six years ago in 2014, contrary to their policy of revaluing assets every 5 years. \uf0b7 Uncollected receivables increased to UGX.12,431,862,770, from the previous year\u2019s figure of UGX.11,047,009,610 as per the statement of financial position. This implies idle cash which negatively affects implementation of activities. \uf0b7 The company lacked land titles for several pieces of land which include land in Masaka, Mpiji, Tororo, Fort Portal, Kasese and Palisa. \uf0b7 The company has over 3,500 square meters of un-occupied rental space, in the Central Business District (CBD), which should have earned the Company UGX.2,381,310,000 during the year under review. \uf0b7 Several shortcomings were noted in the area of Fleet Management which included; lack of vehicle movement logbooks, lack of vehicle service analysis records, as well as failure to assess Drivers\u2019 competencies for management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "COVID-19 activities, UGX.7.9Bn was spent resulting into over expenditure of UGX.1.9Bn. This implies a diversion from previously budgeted activities. \uf0b7 Out of the 9 COVID19 activities that were fully quantified, 4 activities worth UGX.2.4Bn were fully implemented while 5 activities worth UGX.3.6bn were partially implemented. \uf0b7 A review of fleet management for 25 vehicles held by the Ministry revealed the following shortcomings; lack of a fleet management policy and guidelines; lack of annual inspections; all the 13 drivers employed by the Ministry had not undertaken any annual medical examination as required to obtain their fitness status; 13 vehicles had exceeded the recommended 5 years useful life, one (1) of which had its mileage above the recommended 250,000km; log books of 14 vehicles obtained from Office of the Prime were not handed over to the Ministry.", null], ["2", "Uganda Communications Commission (UCC) **Opinion** Unqualified", "\uf0b7 Out of UGX.22.864Bn budgeted for various activities, UGX.10.633Bn was spent by the entity resulting into an unspent balance of UGX.12.23Bn representing an absorption level of 57% on these specific items. Unspent funds imply a failure to fully implement all planned activities and therefore delayed service delivery. \uf0b7 The Commission failed to collect 2% Gross Annual Revenue levy from all radio and Television operators which deprives the Commission of revenue to implement ICT and rural communication services. \uf0b7 Contrary to the UCC Act 2013, the Commission is not fully executing its mandate as I observed many TV, radio, postal and Courier service operators operating without licenses. Additionally, all operators were not submitting audited financial statements, quarterly and annual reports to the Commission. This limits oversight. \uf0b7 Shortcomings were noted in the entity\u2019s fleet management, including; Failure to comply with the Vehicle Standardization Guidelines of Government; Non maintenance of vehicle log books; Absence of annual vehicle inspections, and Non maintenance of maintenance of motor vehicle service analysis records."], ["3", "Posta Uganda **Opinion** Unqualified", "\uf0b7 The Company budgeted to collect UGX.21,106,834,670 but only UGX.15,297,436,000 was collected resulting to a shortfall of UGX.5,809,398,670 representing 28%. \uf0b7 Despite collecting 72% of its targeted revenue, Posta achieved below 50% performance in 4 strategic objectives of; Improvement of Financial Performance, Institutionalizing Quality Assurance, being a Best Practice Employer and Improving the image of Posta as a Socially Responsible and Respected Corporate Organization. \uf0b7 The company reported total Non-Current assets amounting to UGX.77,893,607,672 which were last revalued six years ago in 2014, contrary to their policy of revaluing assets every 5 years. \uf0b7 Uncollected receivables increased to UGX.12,431,862,770, from the previous year\u2019s figure of UGX.11,047,009,610 as per the statement of financial position. This implies idle cash which negatively affects implementation of activities. \uf0b7 The company lacked land titles for several pieces of land which include land in Masaka, Mpiji, Tororo, Fort Portal, Kasese and Palisa. \uf0b7 The company has over 3,500 square meters of un-occupied rental space, in the Central Business District (CBD), which should have earned the Company UGX.2,381,310,000 during the year under review. \uf0b7 Several shortcomings were noted in the area of Fleet Management which included; lack of vehicle movement logbooks, lack of vehicle service analysis records, as well as failure to assess Drivers\u2019 competencies for management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "164", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of the Company fleet. \uf0b7 Several statutory deductions were not remitted to the relevant authorities by the close of the Financial Year. These included PAYE of UGX.2,119,142,420, VAT of UGX.3,264,575,760 and NSSF amounting to UGX.465,491,510.", null], ["4", "Uganda Broadcasting Corporation (UBC) **Opinion** Qualified", "\uf0b7 Management disclosed UGX.267.196Bn as PPE in the statement of financial Position. However, that the property included in this figure was partially re- valued in 2018. Under the circumstances, the accuracy and completeness of the value of PPE reported cannot be confirmed. \uf0b7 Out of the trade receivables of UGX.30.461Bn, attempts to recover debts have only yielded UGX.40m in the past two years, 50% of the receivables are more than 6 years old while a specific receivable of UGX.10Bn has no supporting contract. \uf0b7 All the above are indicators that the amounts may not be recoverable yet management only provided for general bad debts of 5% which appears insufficient. \uf0b7 Trade payables of UGX.8.017Bn in the statement of financial position, lack relevant supporting documents such as: LPOs, inward invoices, claims, delivery notes or demand notes. I performed an aged analysis on UBC trade payables with 2014 as the base year and noted that payables amounting to UGX.2.504Bn (31%) were well beyond six (6) years old without any movements, thus casting doubt as to their existence and accuracy since the entity does not reconcile the payables balances at all. As such, the reported payables could be overstated. \uf0b7 Statutory obligations Payable which include PAYE, VAT, WHT and NSSF all totalled to UGX.59.624Bn. This is an increased by 81% compared to what was reported in the prior year of UGX.32.912Bn. This is quite significant and implies weaknesses in remittances of statutory obligations which may attract legal suits, fines and penalties. \uf0b7 Advances totalling to UGX.182Million lacked accountability documents in form of reports, acknowledgement receipts and evidence of work done. Delay in providing accountability raises doubts as to whether the funds were properly utilized or expended for lawful purposes and may lead to falsification of documents. \uf0b7 Management has not remitted UGX.506.2Million being 2% UCC levy as required Section 5 sub-section (i)- (c) of the Uganda Communications Commission Act 2013. It is important to note that this 2% UCC levy was meant to be a support towards the completion of the digital migration process which is not yet fully accomplished. \uf0b7 Despite spending over UGX.20Bn as funding for Revamp of UBC, various aspects of the revamp have not been implemented. These include, amendment of UBC Act, adequate funding for the new staff structure, programming charter and Editorial Policy and Guidelines not yet in place, UBC Broadcasting infrastructure has not been fully overhauled, most of the outstanding financial obligations not yet settled and no arrangement is in place to recapitalize the Corporation. This casts doubt to the sustainability of the Corporation."], ["5", "Regional Communications Development Project (RCIP) **Opinion** Unqualified", "\uf0b7 During the procurement of the E-Governement Procurement system, there was a noted cost escalation of 35% from the original contract price of USD.998,000 to USD.1,347,620 contray to procurement regulations. This is despite the fact that a due deligence report from Zambia had warned about such increases by the same provider. As a result MoFPED has terminated the contract and procured an alternative local solution at almost UGX.4.4bn. The funds paid to the supplier are thus wasteful. \uf0b7 The project failed to absorb a total of UGX.42,661,034,022 as at 30th June 2020 which had been availed to spend by the World Bank and GoU in the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "of the Company fleet. \uf0b7 Several statutory deductions were not remitted to the relevant authorities by the close of the Financial Year. These included PAYE of UGX.2,119,142,420, VAT of UGX.3,264,575,760 and NSSF amounting to UGX.465,491,510.", null], ["4", "Uganda Broadcasting Corporation (UBC) **Opinion** Qualified", "\uf0b7 Management disclosed UGX.267.196Bn as PPE in the statement of financial Position. However, that the property included in this figure was partially re- valued in 2018. Under the circumstances, the accuracy and completeness of the value of PPE reported cannot be confirmed. \uf0b7 Out of the trade receivables of UGX.30.461Bn, attempts to recover debts have only yielded UGX.40m in the past two years, 50% of the receivables are more than 6 years old while a specific receivable of UGX.10Bn has no supporting contract. \uf0b7 All the above are indicators that the amounts may not be recoverable yet management only provided for general bad debts of 5% which appears insufficient. \uf0b7 Trade payables of UGX.8.017Bn in the statement of financial position, lack relevant supporting documents such as: LPOs, inward invoices, claims, delivery notes or demand notes. I performed an aged analysis on UBC trade payables with 2014 as the base year and noted that payables amounting to UGX.2.504Bn (31%) were well beyond six (6) years old without any movements, thus casting doubt as to their existence and accuracy since the entity does not reconcile the payables balances at all. As such, the reported payables could be overstated. \uf0b7 Statutory obligations Payable which include PAYE, VAT, WHT and NSSF all totalled to UGX.59.624Bn. This is an increased by 81% compared to what was reported in the prior year of UGX.32.912Bn. This is quite significant and implies weaknesses in remittances of statutory obligations which may attract legal suits, fines and penalties. \uf0b7 Advances totalling to UGX.182Million lacked accountability documents in form of reports, acknowledgement receipts and evidence of work done. Delay in providing accountability raises doubts as to whether the funds were properly utilized or expended for lawful purposes and may lead to falsification of documents. \uf0b7 Management has not remitted UGX.506.2Million being 2% UCC levy as required Section 5 sub-section (i)- (c) of the Uganda Communications Commission Act 2013. It is important to note that this 2% UCC levy was meant to be a support towards the completion of the digital migration process which is not yet fully accomplished. \uf0b7 Despite spending over UGX.20Bn as funding for Revamp of UBC, various aspects of the revamp have not been implemented. These include, amendment of UBC Act, adequate funding for the new staff structure, programming charter and Editorial Policy and Guidelines not yet in place, UBC Broadcasting infrastructure has not been fully overhauled, most of the outstanding financial obligations not yet settled and no arrangement is in place to recapitalize the Corporation. This casts doubt to the sustainability of the Corporation."], ["5", "Regional Communications Development Project (RCIP) **Opinion** Unqualified", "\uf0b7 During the procurement of the E-Governement Procurement system, there was a noted cost escalation of 35% from the original contract price of USD.998,000 to USD.1,347,620 contray to procurement regulations. This is despite the fact that a due deligence report from Zambia had warned about such increases by the same provider. As a result MoFPED has terminated the contract and procured an alternative local solution at almost UGX.4.4bn. The funds paid to the supplier are thus wasteful. \uf0b7 The project failed to absorb a total of UGX.42,661,034,022 as at 30th June 2020 which had been availed to spend by the World Bank and GoU in the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "year under review. This may hamper the completion of implementation of project activities within the stipulated project period. \uf0b7 The overall drawdown of the RCIP loan as per financing agreement between Government of Uganda and the Bank stood at 46.84% after 3\u00bd years of implementation. This performance is unsatisfactory given the fact that the project life cycle effectively ends in February 2022 with approximately 18 months (30% of the project lifetime) left.", null], ["6", "National Information Technology Authority (NITA-U) **Opinion** Unqualified", "\uf0b7 I established that of the total approved warrants of UGX.40,811,409,498, a total of UGX.38,553,902,483 (94%) was spent by the Authority leaving a balance of UGX.2,257,506,111 (6%) not utilised/absorbed at the end of financial year. As a result a number of planned activities were not implemented, which included Procurement of a cyber security solution for vulnerability assessment, access control and awareness monitoring, and Sensitization workshops, among others. \uf0b7 There was no budget provision for settlement of domestic arrears in the approved budget estimates for 2019/20 despite accumulation of a total of UGX.2,697,267,641 in un-paid obligations. As a result the entity diverted UGX.1,726,230,918 from other planned activities to pay domestic arrears. \uf0b7 I noted that during budget execution, funds amounting to UGX.209,125,134 were charged on MTEF codes other than those on which the activities were budgeted. \uf0b7 I noted that between the FY2018/19 and FY2019/20, although the number of MDAs/DGS connected to the NBI/EGI network but not utilizing the NBI/EGI services had dropped from 76 to 68 out of the 580 sites connected, a total of UGX.1,047,480,000 and UGX.1,318,803,196 has been spent by the Authority in the FY2018/19 and FY2019/20 respectively to connect MDA/DLG sites not utilising any services on the NBI/EGI."], ["7", "Rural Communications Development Fund (RCDF) **Opinion** Unqualified", "\uf0b7 A total of UGX.12.4Bn remained unspent at the close of the financial year 2019/20. I observed that, procurement of goods and services worth UGX.7.78Bn had not been performed despite the fact that some of these procurements had commenced in the previous financial year 2018-2019. Accordingly, Funds remained unutilized and were rolled over to the next financial year (2020-21). This delays service delivery and exposes the Fund to unnecessary future cost increases."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "year under review. This may hamper the completion of implementation of project activities within the stipulated project period. \uf0b7 The overall drawdown of the RCIP loan as per financing agreement between Government of Uganda and the Bank stood at 46.84% after 3\u00bd years of implementation. This performance is unsatisfactory given the fact that the project life cycle effectively ends in February 2022 with approximately 18 months (30% of the project lifetime) left.", null], ["6", "National Information Technology Authority (NITA-U) **Opinion** Unqualified", "\uf0b7 I established that of the total approved warrants of UGX.40,811,409,498, a total of UGX.38,553,902,483 (94%) was spent by the Authority leaving a balance of UGX.2,257,506,111 (6%) not utilised/absorbed at the end of financial year. As a result a number of planned activities were not implemented, which included Procurement of a cyber security solution for vulnerability assessment, access control and awareness monitoring, and Sensitization workshops, among others. \uf0b7 There was no budget provision for settlement of domestic arrears in the approved budget estimates for 2019/20 despite accumulation of a total of UGX.2,697,267,641 in un-paid obligations. As a result the entity diverted UGX.1,726,230,918 from other planned activities to pay domestic arrears. \uf0b7 I noted that during budget execution, funds amounting to UGX.209,125,134 were charged on MTEF codes other than those on which the activities were budgeted. \uf0b7 I noted that between the FY2018/19 and FY2019/20, although the number of MDAs/DGS connected to the NBI/EGI network but not utilizing the NBI/EGI services had dropped from 76 to 68 out of the 580 sites connected, a total of UGX.1,047,480,000 and UGX.1,318,803,196 has been spent by the Authority in the FY2018/19 and FY2019/20 respectively to connect MDA/DLG sites not utilising any services on the NBI/EGI."], ["7", "Rural Communications Development Fund (RCDF) **Opinion** Unqualified", "\uf0b7 A total of UGX.12.4Bn remained unspent at the close of the financial year 2019/20. I observed that, procurement of goods and services worth UGX.7.78Bn had not been performed despite the fact that some of these procurements had commenced in the previous financial year 2018-2019. Accordingly, Funds remained unutilized and were rolled over to the next financial year (2020-21). This delays service delivery and exposes the Fund to unnecessary future cost increases."], ["", "**TRADE SECTOR**", ""], ["1", "Ministry of Trade, Industries and Cooperatives (MoTIC) **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (June 2020), out of the planned fifteen (15) strategic targets/goals, no target had been fully achieved, while fifteen (15) were partially achieved. \uf0b7 The entity budgeted to receive UGX.121.565Bn out of which UGX.104.151Bn was warranted, resulting in a shortfall of UGX.17.414Bn which is 14.3% of the budget. Budget shortfalls impact on level of implementation of approved activities and hence service delivery. \uf0b7 I noted the Ministry received off-budget financing to a tune of UGX.6,991,334,861 which was not transferred to the consolidated fund as required by the law. \uf0b7 A number of shortcomings were noted in the Ministry\u2019s fleet management which included; Unplanned acquisition of motor vehicles; Improper Maintenance of Motor Vehicle Records; Lack of a Fleet Management Policy and Guidelines and Inadequacy of Vehicle Maintenance Funding. \uf0b7 A total of UGX.17.7Bn was reported by the Ministry as the amount not paid by three sponsor companies to the tobacco growers in the different tobacco growing regions of Bunyoro and West Nile contrary to Regulation 11(1) of the Tobacco (Control and Marketing) Regulations 2000. Such delays affect the livelihoods of the tobacco growers and demoralizes them from growing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "166", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the crop in the subsequent seasons. \uf0b7 A total of UGX.16,238,499,100 was paid by the ministry during the year under review for compensation claims to Cooperative Societies for losses incurred during the liberation war. A number of shortcomings were noted in the said payments including: vehicle claims not backed with evidence of logbooks, absence of financial statements to back existence of assets claimed, absence of chief government valuers reports, lack of evidence of possession of cattle claimed, among others.", null], ["2", "Great Lakes Trade Facilitation (GLTF) Project **Opinion** Unqualified", "\uf0b7 I noted that, out of the UGX.7,639,157,729 received by the Project, only UGX.2,538,627,288 was utilized representing 33% absorption and as a result, some activities were not implemented. \uf0b7 UGX.170,820,000 paid to UBOS to carryout out baseline surveys on cross border perception at the three border posts of Mpondwe, Bunagana and Goli, during the year under review remained un accounted for by the time of audit. \uf0b7 Counterpart financing of USD.3 million that was supposed to be contributed by Government of Uganda for compensations and management of environmental mitigation measures was not provided."], ["3", "Sustainability Support Project (TRACE III) **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "the crop in the subsequent seasons. \uf0b7 A total of UGX.16,238,499,100 was paid by the ministry during the year under review for compensation claims to Cooperative Societies for losses incurred during the liberation war. A number of shortcomings were noted in the said payments including: vehicle claims not backed with evidence of logbooks, absence of financial statements to back existence of assets claimed, absence of chief government valuers reports, lack of evidence of possession of cattle claimed, among others.", null], ["2", "Great Lakes Trade Facilitation (GLTF) Project **Opinion** Unqualified", "\uf0b7 I noted that, out of the UGX.7,639,157,729 received by the Project, only UGX.2,538,627,288 was utilized representing 33% absorption and as a result, some activities were not implemented. \uf0b7 UGX.170,820,000 paid to UBOS to carryout out baseline surveys on cross border perception at the three border posts of Mpondwe, Bunagana and Goli, during the year under review remained un accounted for by the time of audit. \uf0b7 Counterpart financing of USD.3 million that was supposed to be contributed by Government of Uganda for compensations and management of environmental mitigation measures was not provided."], ["3", "Sustainability Support Project (TRACE III) **Opinion** Unqualified", "\uf0b7 No material issues."], ["4", "Uganda National Bureau of Standards (UNBS) **Opinion** Unqualified", "\uf0b7 A review of the entity\u2019s ministerial policy statement and budget revealed that the Bureau had an approved budget of UGX.68,935,917,349 out of which UGX.57,910,405,941 was released, representing performance of 84%. As a result, the Bureau was unable to fully implement all the planned activities. \uf0b7 Out of the planned six (6) strategic targets/goals, no target had been fully achieved, six (6) were partially achieved despite realizing, on average, over 95% of the budgeted revenues during the last strategic plan period which ended in the year under review. \uf0b7 The Bureau received off-budget financing to a tune of UGX.414,245,367 which was not transferred to the consolidated fund as required by the law. \uf0b7 I noted that the Bureau failed to develop standards for certain products, released commodities due to absence of testing capacity and had inadequate surveillance at border Posts. This affects the implementation of the mandate. \uf0b7 Despite Treasury releasing UGX.460,000,000 for acquisition of land for the establishment of the Quality Assurance Infrastructure in the Cities of Mbarara, Mbale and Gulu, the Bureau did not acquire the land."], ["5", "Uganda Development Corporation (UDC) **Opinion** Unqualified", "\uf0b7 Out of the total cash available to spend of UGX.60.679Bn (including balance b/f from prior year), only UGX.48.108Bn was actually spent by the entity, representing an absorption level of 79%. This resulted into a balance of UGX.12.572Bn unspent and many unimplemented activities. \uf0b7 With the approval of the Board, UDC diverted UGX.9.436Bn (20% of the budget) from investment activities to fund operations at headquarter. This hampers fulfillment of the UDC mission. \uf0b7 There was no progress in the implementation of Luwero Fruit factory, Zombo Tea factory and Moroto Cement factory despite providing a combined funding of UGX.6.427Bn. \uf0b7 UDC procured and installed a tea planting machine worth UGX.4.358Bn without concluding the financing model (Equity or Lease Financing) with Kayonza Tea Factory. Currently, the two parties are haggling over which form the financing should take. \uf0b7 Due to failure to undertake a feasibility study, UDC investment of machinery"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "in Kigezi Highland Tea Limited of over UGX.9Bn is only operating at 20% capacity. UDC has decided to invest an additional UGX.5Bn grant to support further production of green leaf by the farmers. Although these funds are recoverable, there is doubt of recovery since the implementation was marred with inconsistencies contrary to the grant agreement. \uf0b7 UDC has not taken over government interests in projects highlighted in Section 4(e) of the UDC Act including among others, Munyonyo Commonwealth Resort, Amber House etc. \uf0b7 I noted that procurements worth UGX.0.307Bn were undertaken using direct procurement which was not applicable in the circumstances thus denying attainment of value for money. \uf0b7 I noted that despite having projects all over the country, the entity only had a fleet of four (4) vehicles, two of which are not in a good mechanical condition. The entity has been forced to opt for hire of vehicles which is expensive. \uf0b7 I noted that out of 69 established posts in the structure, only 37 are filled (53% staffing level) and 32 are vacant including key positions of six managers and six senior officers.", null], ["6", "Soroti Fruits Limited (SOFTE) **Opinion** Unqualified", "\uf0b7 Soroti Fruits Limited had an approved budget of UGX.25.05Bn of which UGX.10.57Bn was from sale of products and UGX.14.48Bn from the Central Government. However, the entity only realized UGX.10.18Bn creating a shortfall of UGX.14.87Bn. The worst performing revenue source was sale of various products which realized UGX.0.166Bn in revenue against a target of UGX.10.57Bn. The performance was dismal and is likely to lead to erosion of capital. This is an indication of lack of adequate marketing for the products. \uf0b7 Despite receiving UGX.10.014Bn from GOU funding, SOFTE spent only UGX.4.895bn resulting into an unspent balance of UGX.5.119Bn representing an absorption level of 48.89%. The Company still has capacity challenges that are constraining it from undertaking all its planned activities. \uf0b7 SOFTE operates in a manual environment where stock, production outputs, sales, and expenditures are tracked manually. This is likely to affect the timeliness and accuracy of reports on an entity that is heavily dependent on inventory management."], ["7", "Export Promotions Board (UEPB) **Opinion** Unqualified", "\uf0b7 A review of the staffing levels against the approved structure revealed that out of the 40 positions established, only 18 were filled leaving a shortfall of 55%. This implied that the entity was operating at less than half of the approved staff structure. \uf0b7 Audit noted that the entity\u2019s core mandate of promoting and enabling Uganda\u2019s export sector was suffering because the entity\u2019s activities were insufficiently coded in the GoU Chart of Accounts. These activities which involved a lot of foreign and domestic travel were wrongly coded as consumptive expenditure yet for an entity like UEPB, are more often development expenditure. \uf0b7 The entity had a shortfall of 70% in its funding to achieve its mandate. While UEPB required an annual budget of over UGX.13Bn to among others; conduct market studies abroad, promote and market Uganda\u2019s manufacturing, agricultural sector, mineral resources and tourism in foreign markets; only UGX.3.9Bn had been appropriated to the entity leaving a shortfall of over 9 billion i.e., 70% shortfall. \uf0b7 The entity had a shortfall of UGX.4.2Bn required to participate in the Expo 2020 Dubai. I noted that no funds had been appropriated to the entity for this activity which was originally scheduled for 20 October 2020 \u2013 10 April 2021\\. Due to the COVID-19 pandemic, the dates were revised to 1 October 2021 \u2013 31 March 2022, but still no funds had been appropriated for this event which would give an opportunity to market Uganda\u2019s export sector to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "in Kigezi Highland Tea Limited of over UGX.9Bn is only operating at 20% capacity. UDC has decided to invest an additional UGX.5Bn grant to support further production of green leaf by the farmers. Although these funds are recoverable, there is doubt of recovery since the implementation was marred with inconsistencies contrary to the grant agreement. \uf0b7 UDC has not taken over government interests in projects highlighted in Section 4(e) of the UDC Act including among others, Munyonyo Commonwealth Resort, Amber House etc. \uf0b7 I noted that procurements worth UGX.0.307Bn were undertaken using direct procurement which was not applicable in the circumstances thus denying attainment of value for money. \uf0b7 I noted that despite having projects all over the country, the entity only had a fleet of four (4) vehicles, two of which are not in a good mechanical condition. The entity has been forced to opt for hire of vehicles which is expensive. \uf0b7 I noted that out of 69 established posts in the structure, only 37 are filled (53% staffing level) and 32 are vacant including key positions of six managers and six senior officers.", null], ["6", "Soroti Fruits Limited (SOFTE) **Opinion** Unqualified", "\uf0b7 Soroti Fruits Limited had an approved budget of UGX.25.05Bn of which UGX.10.57Bn was from sale of products and UGX.14.48Bn from the Central Government. However, the entity only realized UGX.10.18Bn creating a shortfall of UGX.14.87Bn. The worst performing revenue source was sale of various products which realized UGX.0.166Bn in revenue against a target of UGX.10.57Bn. The performance was dismal and is likely to lead to erosion of capital. This is an indication of lack of adequate marketing for the products. \uf0b7 Despite receiving UGX.10.014Bn from GOU funding, SOFTE spent only UGX.4.895bn resulting into an unspent balance of UGX.5.119Bn representing an absorption level of 48.89%. The Company still has capacity challenges that are constraining it from undertaking all its planned activities. \uf0b7 SOFTE operates in a manual environment where stock, production outputs, sales, and expenditures are tracked manually. This is likely to affect the timeliness and accuracy of reports on an entity that is heavily dependent on inventory management."], ["7", "Export Promotions Board (UEPB) **Opinion** Unqualified", "\uf0b7 A review of the staffing levels against the approved structure revealed that out of the 40 positions established, only 18 were filled leaving a shortfall of 55%. This implied that the entity was operating at less than half of the approved staff structure. \uf0b7 Audit noted that the entity\u2019s core mandate of promoting and enabling Uganda\u2019s export sector was suffering because the entity\u2019s activities were insufficiently coded in the GoU Chart of Accounts. These activities which involved a lot of foreign and domestic travel were wrongly coded as consumptive expenditure yet for an entity like UEPB, are more often development expenditure. \uf0b7 The entity had a shortfall of 70% in its funding to achieve its mandate. While UEPB required an annual budget of over UGX.13Bn to among others; conduct market studies abroad, promote and market Uganda\u2019s manufacturing, agricultural sector, mineral resources and tourism in foreign markets; only UGX.3.9Bn had been appropriated to the entity leaving a shortfall of over 9 billion i.e., 70% shortfall. \uf0b7 The entity had a shortfall of UGX.4.2Bn required to participate in the Expo 2020 Dubai. I noted that no funds had been appropriated to the entity for this activity which was originally scheduled for 20 October 2020 \u2013 10 April 2021\\. Due to the COVID-19 pandemic, the dates were revised to 1 October 2021 \u2013 31 March 2022, but still no funds had been appropriated for this event which would give an opportunity to market Uganda\u2019s export sector to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "168", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the world. \uf0b7 I examined three (3) strategic objectives of UEPB, and I noted that two (2) objectives representing 66% had been fully achieved, while (1) objectives representing 33% had been partially achieved. \uf0b7 The entity budgeted to receive UGX.5.043Bn out of which UGX.3.996Bn was warranted, resulting into a shortfall of UGX.1.046Bn which is 21% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 I also noted that did UEPB did not have a policy on Motor vehicle Management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.4,333,333 in FY 2017/18 to UGX.8,799,266, which is 50.8%. this increase in maintenance cost was not sufficiently explained since the entity\u2019s fleet was fairly new. Management attributed this to increased level of activity at the board and an ageing fleet.", null], ["", "**TOURISM SECTOR**", ""], ["1", "Ministry of Tourism, Wildlife and Antiquities (MoTWA) **Opinion** Unqualified", "\uf0b7 Assessment of the Ministry\u2019s performance for the strategic period 2015/16- 2019/2020 revealed that out of the planned 24 strategic goals set to be achieved by the Ministry; 7 were fully achieved, 10 were partially achieved, while 7 were not achieved. The Accounting Officer attributed the dismal performance to failure to operationalize the Tourism Development levy. \uf0b7 Out of the total receipts for the financial year of UGX.33.24Bn, only UGX.27.42Bn was spent by the entity resulting into an unspent balance of UGX.5.82Bn representing an absorption level of 82.5%. As a result, I noted that of the 37 quantified activities worth UGX.24.90Bn assessed; 15 activities representing 41% were fully implemented, 22 activities representing 59% were partially implemented, while 1 activity representing 4.5% was not implemented. \uf0b7 An amount UGX.10.44Bn was advanced to a foreign firm for hosting of the MTV Africa Music Awards (MAMA 2020). This event did not take place in the year under audit as had been the planned, due the Covid 19 pandemic."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "the world. \uf0b7 I examined three (3) strategic objectives of UEPB, and I noted that two (2) objectives representing 66% had been fully achieved, while (1) objectives representing 33% had been partially achieved. \uf0b7 The entity budgeted to receive UGX.5.043Bn out of which UGX.3.996Bn was warranted, resulting into a shortfall of UGX.1.046Bn which is 21% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 I also noted that did UEPB did not have a policy on Motor vehicle Management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.4,333,333 in FY 2017/18 to UGX.8,799,266, which is 50.8%. this increase in maintenance cost was not sufficiently explained since the entity\u2019s fleet was fairly new. Management attributed this to increased level of activity at the board and an ageing fleet.", null], ["", "**TOURISM SECTOR**", ""], ["1", "Ministry of Tourism, Wildlife and Antiquities (MoTWA) **Opinion** Unqualified", "\uf0b7 Assessment of the Ministry\u2019s performance for the strategic period 2015/16- 2019/2020 revealed that out of the planned 24 strategic goals set to be achieved by the Ministry; 7 were fully achieved, 10 were partially achieved, while 7 were not achieved. The Accounting Officer attributed the dismal performance to failure to operationalize the Tourism Development levy. \uf0b7 Out of the total receipts for the financial year of UGX.33.24Bn, only UGX.27.42Bn was spent by the entity resulting into an unspent balance of UGX.5.82Bn representing an absorption level of 82.5%. As a result, I noted that of the 37 quantified activities worth UGX.24.90Bn assessed; 15 activities representing 41% were fully implemented, 22 activities representing 59% were partially implemented, while 1 activity representing 4.5% was not implemented. \uf0b7 An amount UGX.10.44Bn was advanced to a foreign firm for hosting of the MTV Africa Music Awards (MAMA 2020). This event did not take place in the year under audit as had been the planned, due the Covid 19 pandemic."], ["2", "Nile Hotel Limited (NHL) **Opinion** Unqualified", "\uf0b7 Out of the planned Seventeen (17) strategic targets/goals set in the strategic plan, Six (6) targets were fully achieved, two (2) were partially achieved while nine (9) were not achieved. The plan is now expired and there is need to factor all unimplemented activities into the new plan. \uf0b7 Out of the budgeted expenditure for the financial year of UGX.1.4Bn, only UGX.0.597Bn was spent by the entity resulting in unspent funds worth UGX.0.799Bn representing an absorption level of 43%. Subsequently 9 outputs were not attained as planned. \uf0b7 Board members, notably the Board Chairperson and one of the Company Directors (Chairperson Finance and Audit Committee), were involved in the day to day management/activities of the Company including approval of accounting transactions. The two Board members are also signatories to all the Company's Bank accounts. This practice contradicts with good corporate Governance. \uf0b7 The current board contracts have no term limits. Members that were appointed in the financial year 2000/2001, were still providing strategic direction for the organisation and continued to make key decisions for Nile hotel in the year under review. Over stay of the Board without evaluation of performance may cloud the members input at the strategic level."], ["3", "Uganda Tourism Board (UTB) **Opinion**", "\uf0b7 Funds for activities relating to administrative expenses, travel abroad and purchase of goods and services totaling to UGX.268,088,648 lacked the requisite accountability support documents. I could therefore not confirm whether the funds were put to good use."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "169", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Qualified", "\uf0b7 The Board charged wrong expenditure codes to a tune of UGX.286,907,882. Mischarging of expenditure undermines the budgeting process and also misleads users of financial statements. \uf0b7 UTB advanced a total of UGX.566,918,869 to a company to organise a Global Tourism event in Berlin Germany which was cancelled due to Covid-19 yet the contract signed between UTB and the event manager had no safeguards for reclaiming this money. Government thus incurred a financial loss in this regard. \uf0b7 The Accounting Officer flouted procurement rules by awarding contracts worth UGX.802,891,850 without following proper procurement procedures. In some instances, direct procurement was irregularly used, while in others contract committee approvals were not sought."], ["4", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.107.749Bn during the year under review but only UGX.96.723Bn was collected, representing a performance of 89.8% of the target. I noted that Gorilla Tracking which is the major revenue source which contributes more than 50% to the Authority\u2019s budget financing was greatly affected during the latter part of the financial year due to Covid-19 pandemic. \uf0b7 Out of the total receipts for the financial year, UGX.9.5Bn representing about 10% of the available funds could not be absorbed. Under absorption of funds implies unimplemented activities and therefore delayed service delivery. \uf0b7 Included in its total payables of UGX.28.422Bn, in the statement of financial position, is an amount of UGX.5.789Bn which has been outstanding for more than one year. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties. \uf0b7 Included in its total receivables of UGX.10.637Bn, in the statement of financial position, is an amount of UGX.0.230Bn for sundry debtors and UGX.1.896Bn due from concessionaires which have been outstanding for more than one year. There is a risk of these amounts becoming bad debts. \uf0b7 The establishment of the Wildlife Compensation scheme and Community Wildlife committee are yet to be completed. Delays to operationalize the scheme and form the community wildlife committees may negatively affect the Authority\u2019s relationship with the local communities surrounding the conservation areas. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet such as failure to carry out annual inspection of vehicles, lack of medical tests for drivers and aged vehicles not being disposed. \uf0b7 The Authority failed to get an Electronic Revenue Collection and Booking System as result of failure by the contracted firm to complete the work. There is a likelihood of loss of UGX.149,185,714 (50% of the contract value), already paid to the firm in the event of non-delivery given the passage of time."], ["", "**WATER AND ENVIRONMENT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Qualified", "\uf0b7 The Board charged wrong expenditure codes to a tune of UGX.286,907,882. Mischarging of expenditure undermines the budgeting process and also misleads users of financial statements. \uf0b7 UTB advanced a total of UGX.566,918,869 to a company to organise a Global Tourism event in Berlin Germany which was cancelled due to Covid-19 yet the contract signed between UTB and the event manager had no safeguards for reclaiming this money. Government thus incurred a financial loss in this regard. \uf0b7 The Accounting Officer flouted procurement rules by awarding contracts worth UGX.802,891,850 without following proper procurement procedures. In some instances, direct procurement was irregularly used, while in others contract committee approvals were not sought."], ["4", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.107.749Bn during the year under review but only UGX.96.723Bn was collected, representing a performance of 89.8% of the target. I noted that Gorilla Tracking which is the major revenue source which contributes more than 50% to the Authority\u2019s budget financing was greatly affected during the latter part of the financial year due to Covid-19 pandemic. \uf0b7 Out of the total receipts for the financial year, UGX.9.5Bn representing about 10% of the available funds could not be absorbed. Under absorption of funds implies unimplemented activities and therefore delayed service delivery. \uf0b7 Included in its total payables of UGX.28.422Bn, in the statement of financial position, is an amount of UGX.5.789Bn which has been outstanding for more than one year. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties. \uf0b7 Included in its total receivables of UGX.10.637Bn, in the statement of financial position, is an amount of UGX.0.230Bn for sundry debtors and UGX.1.896Bn due from concessionaires which have been outstanding for more than one year. There is a risk of these amounts becoming bad debts. \uf0b7 The establishment of the Wildlife Compensation scheme and Community Wildlife committee are yet to be completed. Delays to operationalize the scheme and form the community wildlife committees may negatively affect the Authority\u2019s relationship with the local communities surrounding the conservation areas. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet such as failure to carry out annual inspection of vehicles, lack of medical tests for drivers and aged vehicles not being disposed. \uf0b7 The Authority failed to get an Electronic Revenue Collection and Booking System as result of failure by the contracted firm to complete the work. There is a likelihood of loss of UGX.149,185,714 (50% of the contract value), already paid to the firm in the event of non-delivery given the passage of time."], ["", "**WATER AND ENVIRONMENT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Qualified", "\uf0b7 The Board charged wrong expenditure codes to a tune of UGX.286,907,882. Mischarging of expenditure undermines the budgeting process and also misleads users of financial statements. \uf0b7 UTB advanced a total of UGX.566,918,869 to a company to organise a Global Tourism event in Berlin Germany which was cancelled due to Covid-19 yet the contract signed between UTB and the event manager had no safeguards for reclaiming this money. Government thus incurred a financial loss in this regard. \uf0b7 The Accounting Officer flouted procurement rules by awarding contracts worth UGX.802,891,850 without following proper procurement procedures. In some instances, direct procurement was irregularly used, while in others contract committee approvals were not sought."], ["4", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.107.749Bn during the year under review but only UGX.96.723Bn was collected, representing a performance of 89.8% of the target. I noted that Gorilla Tracking which is the major revenue source which contributes more than 50% to the Authority\u2019s budget financing was greatly affected during the latter part of the financial year due to Covid-19 pandemic. \uf0b7 Out of the total receipts for the financial year, UGX.9.5Bn representing about 10% of the available funds could not be absorbed. Under absorption of funds implies unimplemented activities and therefore delayed service delivery. \uf0b7 Included in its total payables of UGX.28.422Bn, in the statement of financial position, is an amount of UGX.5.789Bn which has been outstanding for more than one year. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties. \uf0b7 Included in its total receivables of UGX.10.637Bn, in the statement of financial position, is an amount of UGX.0.230Bn for sundry debtors and UGX.1.896Bn due from concessionaires which have been outstanding for more than one year. There is a risk of these amounts becoming bad debts. \uf0b7 The establishment of the Wildlife Compensation scheme and Community Wildlife committee are yet to be completed. Delays to operationalize the scheme and form the community wildlife committees may negatively affect the Authority\u2019s relationship with the local communities surrounding the conservation areas. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet such as failure to carry out annual inspection of vehicles, lack of medical tests for drivers and aged vehicles not being disposed. \uf0b7 The Authority failed to get an Electronic Revenue Collection and Booking System as result of failure by the contracted firm to complete the work. There is a likelihood of loss of UGX.149,185,714 (50% of the contract value), already paid to the firm in the event of non-delivery given the passage of time."], ["", "**WATER AND ENVIRONMENT SECTOR**", ""], ["1", "Ministry of Water and Environment (MWE) **Opinion** Unqualified", "\uf0b7 All the planned 11 strategic goals to be achieved by the Ministry were partially achieved. \uf0b7 Out of the budgeted revenue of UGX. 424,360,091,618 for the financial year 2019/2020, UGX. 330,277,816,130 was released representing performance of 77.8% of the target, with a shortfall in releases of UGX. 94.08Bn representing 22.2 % of the budget. Furthermore, the entity remained with unspent balance of UGX. 1.06Bn representing absorption level of 99.6%. \uf0b7 I sampled 38 out-puts with 91 activities worth UGX. 257.8 Bn representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "170", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "89.2% of the total budget and noted 18 outputs with 42 activities worth UGX 86.884Bn were not quantified to enable measurement of performance. Furthermore, the 49 activities worth UGX 127.763Bn assessed; 10 activities representing 28% was fully implemented while 39 activities representing 72% were partially implemented.  \uf0b7 The Ministry did not prepare/ submit the annual monitoring plans to MoFPED and NPA ,contrary to Paragraph 58 of the Budget Execution Circular for 2019/20.  \uf0b7 I noted that the entity procured 101 vehicles in the last three years but availed records for 47 vehicles at a cost of UGX 9,476,488,611. I was not availed cost records for 54 vehicles. Shortcomings were observed in the Ministry\u2019s fleet management as highlighted below:  \uf0d8 Unplanned vehicle acquisitions,  \uf0d8 8 vehicles exceeded the recommended engine capacity, 18 had the recommended engine capacity while 21 did not have their engine capacities documented,  \uf0d8  All 101 vehicles procured were not in the assets register,  \uf0d8  Absence of regular inspection and vehicle reconciliation in the assets register,  \uf0d8  Absence of a fleet management policy,  \uf0d8  No maintenance work plan to guide its vehicle maintenance. \uf0b7 I noted that there was delayed payment of compensation to Project Affected Persons (PAPs) under FIEFOC 2 Project.  \uf0b7 I noted the following under audit of regional facilities:  \uf0d8  Delayed Payment to Contractors, completion of projects and remittance of statutory deductions on average by over 365 days  \uf0d8 Incomplete composition of Contracts Committees,  \uf0d8  Untitled land for Piped water schemes,  \uf0d8  Inadequate resources in terms of personnel and transport to regularly monitor towns,  \uf0d8  Non-preparation of individual water management zone work plans,  \uf0d8  Disparities in the annual work plan and performance reports,  \uf0d8 Under collection of revenue,  \uf0d8  Non-preparation of Business Plans for Umbrella Authorities,  \uf0d8 Faulty ordinary and bulky water meters, and un-metered water connections,.  \uf0d8  Non-billing and collection of revenue from Katooke scheme,  \uf0d8  Gazetted water areas not controlled by NUWS,  \uf0d8  Non-functioning gazetted schemes for Northern Umbrella and, \uf0b7 Out of the approved staff structure of 722 positions 342 positions have been filled, leaving 380 positions vacant.", null], ["2", "REDD+ -MWE **Opinion** Unqualified", "\uf0b7 All the Project\u2019s five (5) components with 13 outputs were not fully achieved and the project experienced serious delays having been extended twice. \uf0b7 Out of the planned disbursements of USD.1,617,200 in the year, a sum of USD.882,597.60 was disbursed, representing a performance level of 54.6% of the target. \uf0b7 Out of the total Project funds available for spending of USD 1,141,575.74 (inclusive of the balance of USD.258,978.14 brought forward from the previous year), a sum of USD.916,657 was spent representing an absorption level of 80.3%. \uf0b7 The project lacked of a detailed annual work plan for the FY 2019/2020 to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "89.2% of the total budget and noted 18 outputs with 42 activities worth UGX 86.884Bn were not quantified to enable measurement of performance. Furthermore, the 49 activities worth UGX 127.763Bn assessed; 10 activities representing 28% was fully implemented while 39 activities representing 72% were partially implemented.  \uf0b7 The Ministry did not prepare/ submit the annual monitoring plans to MoFPED and NPA ,contrary to Paragraph 58 of the Budget Execution Circular for 2019/20.  \uf0b7 I noted that the entity procured 101 vehicles in the last three years but availed records for 47 vehicles at a cost of UGX 9,476,488,611. I was not availed cost records for 54 vehicles. Shortcomings were observed in the Ministry\u2019s fleet management as highlighted below:  \uf0d8 Unplanned vehicle acquisitions,  \uf0d8 8 vehicles exceeded the recommended engine capacity, 18 had the recommended engine capacity while 21 did not have their engine capacities documented,  \uf0d8  All 101 vehicles procured were not in the assets register,  \uf0d8  Absence of regular inspection and vehicle reconciliation in the assets register,  \uf0d8  Absence of a fleet management policy,  \uf0d8  No maintenance work plan to guide its vehicle maintenance. \uf0b7 I noted that there was delayed payment of compensation to Project Affected Persons (PAPs) under FIEFOC 2 Project.  \uf0b7 I noted the following under audit of regional facilities:  \uf0d8  Delayed Payment to Contractors, completion of projects and remittance of statutory deductions on average by over 365 days  \uf0d8 Incomplete composition of Contracts Committees,  \uf0d8  Untitled land for Piped water schemes,  \uf0d8  Inadequate resources in terms of personnel and transport to regularly monitor towns,  \uf0d8  Non-preparation of individual water management zone work plans,  \uf0d8  Disparities in the annual work plan and performance reports,  \uf0d8 Under collection of revenue,  \uf0d8  Non-preparation of Business Plans for Umbrella Authorities,  \uf0d8 Faulty ordinary and bulky water meters, and un-metered water connections,.  \uf0d8  Non-billing and collection of revenue from Katooke scheme,  \uf0d8  Gazetted water areas not controlled by NUWS,  \uf0d8  Non-functioning gazetted schemes for Northern Umbrella and, \uf0b7 Out of the approved staff structure of 722 positions 342 positions have been filled, leaving 380 positions vacant.", null], ["2", "REDD+ -MWE **Opinion** Unqualified", "\uf0b7 All the Project\u2019s five (5) components with 13 outputs were not fully achieved and the project experienced serious delays having been extended twice. \uf0b7 Out of the planned disbursements of USD.1,617,200 in the year, a sum of USD.882,597.60 was disbursed, representing a performance level of 54.6% of the target. \uf0b7 Out of the total Project funds available for spending of USD 1,141,575.74 (inclusive of the balance of USD.258,978.14 brought forward from the previous year), a sum of USD.916,657 was spent representing an absorption level of 80.3%. \uf0b7 The project lacked of a detailed annual work plan for the FY 2019/2020 to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "enable assessment of the extent of quantification and implementation of activities. \uf0b7 The Contractor for the design and documentation of two REDD+ Emissions Reduction Programs in Uganda worth USD.1,050,307.06 was terminated due to the effects of COVID 19 pandemic after payment of USD.472,638.18 to the contractor. The process of procuring a new contractor was on-going.", null], ["3", "Integrated Water Management and Development Project (IWMDP) \u2013 MWE **Opinion** Unqualified", "\uf0b7 Out of the approved budgeted donor revenue of USD 12,074,521, only USD 2,142,007 was realized representing a performance of 17.7% and out of the GOU counterpart budget of UGX 6,989,992,000, only UGX 4,686,693,811 (67%) was released. \uf0b7 Out of the disbursed funds of USD 2,142,007, only USD 422,636.53 was utilized representing an absorption level of 19.7%. \uf0b7 All the 41 planned activities budgeted at USD 12,074,521 were not quantified. \uf0b7 Out of the 41 planned activities 2 activities (5%) were fully implemented, 5 activities (12%) were partially implemented while 34 (83%) were not implemented at all."], ["4", "Strategic Towns Water Supply and Sanitation Project (STWSSP) **Opinion** Unqualified", "\uf0b7 Out of the planned donor disbursements of UGX. 25,044,256,000 for the year, UGX. 15,439,480,707 was realized representing performance of 61.65% of the target. \uf0b7 Out of planned Gou contribution of UGX 900,000,000, only UGX. 352,116,308 was released representing performance of 38.35%. \uf0b7 Out of UGX. 15,439,480,707 donor disbursement, only UGX. 14,855,922,346 (96%) had been absorbed by 30th June 2019 leaving a balance UGX. 583,558,361 (4%) un-utilized. \uf0b7 All the project\u2019s 14 planned outputs were fully quantified. \uf0b7 Out of the 14 planned outputs, 3 were partially implemented while 11 were not implemented at all. \uf0b7 Three project milestones were not achieved contrary to the Project implementation schedule."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "enable assessment of the extent of quantification and implementation of activities. \uf0b7 The Contractor for the design and documentation of two REDD+ Emissions Reduction Programs in Uganda worth USD.1,050,307.06 was terminated due to the effects of COVID 19 pandemic after payment of USD.472,638.18 to the contractor. The process of procuring a new contractor was on-going.", null], ["3", "Integrated Water Management and Development Project (IWMDP) \u2013 MWE **Opinion** Unqualified", "\uf0b7 Out of the approved budgeted donor revenue of USD 12,074,521, only USD 2,142,007 was realized representing a performance of 17.7% and out of the GOU counterpart budget of UGX 6,989,992,000, only UGX 4,686,693,811 (67%) was released. \uf0b7 Out of the disbursed funds of USD 2,142,007, only USD 422,636.53 was utilized representing an absorption level of 19.7%. \uf0b7 All the 41 planned activities budgeted at USD 12,074,521 were not quantified. \uf0b7 Out of the 41 planned activities 2 activities (5%) were fully implemented, 5 activities (12%) were partially implemented while 34 (83%) were not implemented at all."], ["4", "Strategic Towns Water Supply and Sanitation Project (STWSSP) **Opinion** Unqualified", "\uf0b7 Out of the planned donor disbursements of UGX. 25,044,256,000 for the year, UGX. 15,439,480,707 was realized representing performance of 61.65% of the target. \uf0b7 Out of planned Gou contribution of UGX 900,000,000, only UGX. 352,116,308 was released representing performance of 38.35%. \uf0b7 Out of UGX. 15,439,480,707 donor disbursement, only UGX. 14,855,922,346 (96%) had been absorbed by 30th June 2019 leaving a balance UGX. 583,558,361 (4%) un-utilized. \uf0b7 All the project\u2019s 14 planned outputs were fully quantified. \uf0b7 Out of the 14 planned outputs, 3 were partially implemented while 11 were not implemented at all. \uf0b7 Three project milestones were not achieved contrary to the Project implementation schedule."], ["5", "Support to Irrigation Investments in Uganda Grant \u2013 MoWE **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 950,000 for the year, only USD 250,000 (26.3%) was realized representing performance of 26.3% of the target. \uf0b7 Out of USD 250,000 disbursed, only USD 577.38 (0.2%) was absorbed leaving a balance USD 249,422.62 (99.8%) un-utilized. \uf0b7 All the 6 planned outputs with a total budget of USD 950,000 were fully quantified. \uf0b7 None of the 6 planned activities was implemented due to delays in the procurement process."], ["6", "Northern Uganda Resilience Initiative Project (NURI) \u2013 MoWE **Opinion** Unqualified", "\uf0b7 Out of the planned project disbursement of UGX.1,885,830,000, a sum of UGX.2,300,000,000 was disbursed, representing an over performance level of 122% of the target. However, project management did not adjust the work plan and budget to reflect utilization of additional disbursement. \uf0b7 Out of the total Project available funds of UGX.2,300,000,000, only UGX.779,565,783 was spent representing a low absorption level of 33.9%. \uf0b7 Whereas the budget and work plan were fully quantified, the Project Implementation Report did not quantify the 18 activities as required, and as a result, I was unable to assess project performance/implementation against the work plan and budget. However, a review of the implementation report, indicated that the project did not implement 6 (33.3%) of the 18 planned activities budgeted at UGX.611,750,000."], ["7", "National Environment", "\uf0b7 All the 5 planned strategic objectives in the financial year strategic plan were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "172", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Management Authority (NEMA) **Opinion** Unqualified", "partially achieved. \uf0b7 Whereas the Authority did not budget for NTR, UGX 3,225,534,238 was collected. \uf0b7 Out of the budgeted GoU revenue of UGX 26,051,823,000, only UGX 19,812,152,564 was warranted representing performance of 76% of the target. \uf0b7 Out of the total warrants of UGX 19,812,152,564, UGX.19,807,472,266 was spent representing an absorption level of 99.98%. \uf0b7 The Authority received off-budget funding to the tune of UGX 4,579,655,403. \uf0b7 Out of 46 activities sampled, 4 activities (9%) were not quantified to enable measurement of performance. \uf0b7 Out of the 42 quantified activities assessed, 18 activities (43%) were fully implemented, 21 activities (50%) were partially implemented while 3 activities (7%) were not implemented at all. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to NPA and OPM as required. \uf0b7 There was delayed submission of the quarterly performance reports. \uf0b7 No inconsistencies were noted between the annual cumulative performance reports and the results of audit verification. \uf0b7 The administration of the National Environment Fund remained inactive. \uf0b7 A number of observations were noted under Fleet management including failure to comply with vehicle standardization guidelines, efficient allocation of vehicles, availability of fleet management policy, and failure to capture all authority motor vehicles including in the Government Computerized Financial Management Information System among others."], ["8", "National Forestry Authority (NFA) **Opinion** Unqualified", "\uf0b7 The Authority was not able to achieve 100% of the targets set in the Strategic Plan for the five-year period up to June 2020. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 8,386,511,663 for the year 2019/20, UGX. 9,601,887,145 was collected resulting into an over performance of UGX. 1,215,375,482 representing a performance of 114.49%. \uf0b7 Out of the budgeted transfers from the Treasury of UGX 32.4Bn, UGX 23,28Bn (71.65%) was warranted resulting in an under performance of UGX 827,029,013, out of which, UGX 23,050,847,079 (98.9%) was spent, resulting into an unspent balance of UGX 234,813,590. \uf0b7 All the 6 outputs/24 activities with a budget provision of UGX 32,499,201,000 were quantified. Of the 24 quantified activities assessed, 8 activities (33.3%) were fully implemented, 14 activities (58.3%) were partially implemented while 2 activities (8.4%) were not implemented at all. \uf0b7 The Authority did not submit the annual monitoring plans and reports to NPA as required. However, all quarterly performance reports to MoFPED were submitted in time. \uf0b7 I noted a significant receivables balance of UGX 9,180,990,559 at close of the financial year and this impairs the liquidity position of the Authority. \uf0b7 The Authority incurred expenditure totalling to UGX 518,900,000 on settlement of legal cases and court awards which could be mitigated with adequate boundary opening and prompt legal action. \uf0b7 I noted non-compliance with vehicle standardization guidelines of Government, non-maintenance of motor vehicle records, and high vehicle maintenance costs for the 3 FYs 2017/18 to 2019/20. \uf0b7 The Authority failed to adequately manage private investments in CFRs, and major encroachment on 8 CFRs including Bugoma; Zoka; Bajo, Kuila and Wamale; Nsowe and Kalombe; Namanve; Nakalanga and Zirimiti; Kabwika"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Management Authority (NEMA) **Opinion** Unqualified", "partially achieved. \uf0b7 Whereas the Authority did not budget for NTR, UGX 3,225,534,238 was collected. \uf0b7 Out of the budgeted GoU revenue of UGX 26,051,823,000, only UGX 19,812,152,564 was warranted representing performance of 76% of the target. \uf0b7 Out of the total warrants of UGX 19,812,152,564, UGX.19,807,472,266 was spent representing an absorption level of 99.98%. \uf0b7 The Authority received off-budget funding to the tune of UGX 4,579,655,403. \uf0b7 Out of 46 activities sampled, 4 activities (9%) were not quantified to enable measurement of performance. \uf0b7 Out of the 42 quantified activities assessed, 18 activities (43%) were fully implemented, 21 activities (50%) were partially implemented while 3 activities (7%) were not implemented at all. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to NPA and OPM as required. \uf0b7 There was delayed submission of the quarterly performance reports. \uf0b7 No inconsistencies were noted between the annual cumulative performance reports and the results of audit verification. \uf0b7 The administration of the National Environment Fund remained inactive. \uf0b7 A number of observations were noted under Fleet management including failure to comply with vehicle standardization guidelines, efficient allocation of vehicles, availability of fleet management policy, and failure to capture all authority motor vehicles including in the Government Computerized Financial Management Information System among others."], ["8", "National Forestry Authority (NFA) **Opinion** Unqualified", "\uf0b7 The Authority was not able to achieve 100% of the targets set in the Strategic Plan for the five-year period up to June 2020. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 8,386,511,663 for the year 2019/20, UGX. 9,601,887,145 was collected resulting into an over performance of UGX. 1,215,375,482 representing a performance of 114.49%. \uf0b7 Out of the budgeted transfers from the Treasury of UGX 32.4Bn, UGX 23,28Bn (71.65%) was warranted resulting in an under performance of UGX 827,029,013, out of which, UGX 23,050,847,079 (98.9%) was spent, resulting into an unspent balance of UGX 234,813,590. \uf0b7 All the 6 outputs/24 activities with a budget provision of UGX 32,499,201,000 were quantified. Of the 24 quantified activities assessed, 8 activities (33.3%) were fully implemented, 14 activities (58.3%) were partially implemented while 2 activities (8.4%) were not implemented at all. \uf0b7 The Authority did not submit the annual monitoring plans and reports to NPA as required. However, all quarterly performance reports to MoFPED were submitted in time. \uf0b7 I noted a significant receivables balance of UGX 9,180,990,559 at close of the financial year and this impairs the liquidity position of the Authority. \uf0b7 The Authority incurred expenditure totalling to UGX 518,900,000 on settlement of legal cases and court awards which could be mitigated with adequate boundary opening and prompt legal action. \uf0b7 I noted non-compliance with vehicle standardization guidelines of Government, non-maintenance of motor vehicle records, and high vehicle maintenance costs for the 3 FYs 2017/18 to 2019/20. \uf0b7 The Authority failed to adequately manage private investments in CFRs, and major encroachment on 8 CFRs including Bugoma; Zoka; Bajo, Kuila and Wamale; Nsowe and Kalombe; Namanve; Nakalanga and Zirimiti; Kabwika"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "173", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Mujwalaganda; and Buti. \uf0b7 Out of the approved staff establishment of 799 positions, only 344 (43%) are filled, with 455 positions vacant.", null], ["9", "Nyabyeya Forestry College **Opinion** Unqualified", "\uf0b7 The College did not conduct an assessment of the implementation of its strategic plan which contained 24 objectives. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 592,754,000 for the year 2019/20, UGX 662,588,972 was collected representing a budget performance of 111.8% of the target. \uf0b7 Out of the Budgeted transfers from treasury of UGX.2,542,873,000, a sum of UGX.2,014,269,395 was received representing a budget performance of 79.2% of the target. \uf0b7 Out of the realized revenue of UGX 2,736,487,267 a sum of UGX 2,419,916,454 was spent, representing an absorption rate of 88.4%. \uf0b7 All the 22 activities implemented by the College during the financial year were not quantified. \uf0b7 Whereas management explained that all the 22 planned outputs had been achieved, without quantification, I could not measure and verify the extent of achievement of the planned outputs. \uf0b7 The College did not prepare and submit the annual monitoring plans and performance reports to MoFPED and NPA as required. \uf0b7 I could not assess accuracy of the performance reports since the College did not have any. \uf0b7 There has been a declining trend in students enrolment at College for the last four years from 431 in the year 2016/17 to 234 in 2019/2020. \uf0b7 Out of the 130 approved positions only 47 (36.1%) had been filled leaving 83 vacant positions."], ["10", "Farm Income Enhancement and Forest Conservation Project II (FIEFOC) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue UGX 123,005,002,000 only UGX.76,708,236,000 was realized indicating performance of 62.3%. \uf0b7 All the 135 planned outputs with a budget provision of UGX. 123 billion and actual releases of UGX 76.708 billion were fully quantified to enable measurement of performance. \uf0b7 40 of the 135 planned activities were sampled; 2 outputs (5%) were fully implemented, 12 activities (30%) were partially implemented while 26 (65%) were not implemented at all. \uf0b7 There was delayed completion of construction works with only 1 of the 5 irrigation schemes attaining the targeted level of completion. \uf0b7 I noted that the construction Works for Mubuku II in Kasese were done without NEMA Approval."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Mujwalaganda; and Buti. \uf0b7 Out of the approved staff establishment of 799 positions, only 344 (43%) are filled, with 455 positions vacant.", null], ["9", "Nyabyeya Forestry College **Opinion** Unqualified", "\uf0b7 The College did not conduct an assessment of the implementation of its strategic plan which contained 24 objectives. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 592,754,000 for the year 2019/20, UGX 662,588,972 was collected representing a budget performance of 111.8% of the target. \uf0b7 Out of the Budgeted transfers from treasury of UGX.2,542,873,000, a sum of UGX.2,014,269,395 was received representing a budget performance of 79.2% of the target. \uf0b7 Out of the realized revenue of UGX 2,736,487,267 a sum of UGX 2,419,916,454 was spent, representing an absorption rate of 88.4%. \uf0b7 All the 22 activities implemented by the College during the financial year were not quantified. \uf0b7 Whereas management explained that all the 22 planned outputs had been achieved, without quantification, I could not measure and verify the extent of achievement of the planned outputs. \uf0b7 The College did not prepare and submit the annual monitoring plans and performance reports to MoFPED and NPA as required. \uf0b7 I could not assess accuracy of the performance reports since the College did not have any. \uf0b7 There has been a declining trend in students enrolment at College for the last four years from 431 in the year 2016/17 to 234 in 2019/2020. \uf0b7 Out of the 130 approved positions only 47 (36.1%) had been filled leaving 83 vacant positions."], ["10", "Farm Income Enhancement and Forest Conservation Project II (FIEFOC) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue UGX 123,005,002,000 only UGX.76,708,236,000 was realized indicating performance of 62.3%. \uf0b7 All the 135 planned outputs with a budget provision of UGX. 123 billion and actual releases of UGX 76.708 billion were fully quantified to enable measurement of performance. \uf0b7 40 of the 135 planned activities were sampled; 2 outputs (5%) were fully implemented, 12 activities (30%) were partially implemented while 26 (65%) were not implemented at all. \uf0b7 There was delayed completion of construction works with only 1 of the 5 irrigation schemes attaining the targeted level of completion. \uf0b7 I noted that the construction Works for Mubuku II in Kasese were done without NEMA Approval."], ["11", "Water Supply and Sanitation Programme Support (WSSP II) under Joint Water and Environment Sector Support Programme (JWESSP) **Opinion** Unqualified", "\uf0b7 All the 6 strategic objectives of the Project were partially achieved and Two (2) out of the twenty eight (28) planned activities were not quantified. Nineteen (19) activities were partially implemented while three (3) activities were not implemented at all. \uf0b7 I noted discrepancies in the budgeted amounts for components 1 and 3 between the Ministerial policy statement and project Work plan generated from Navision. \uf0b7 Out of the planned disbursements of UGX. 88,088,164,000 for the year, UGX. 75,628,676,668 was realized representing performance of 85.9 % of the target. \uf0b7 Out of UGX. 75,628,676,668 disbursed, UGX. 78,036,979,672 (103%) was absorbed by 30th June 2020. This was as a result of the rolling over of the unspent balance of UGX.42,435,899,139 from the previous financial year."], ["12", "Water Supply and", "\uf0b7 Out of the planned disbursements of UGX.18,673,200,000 for the year, a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "174", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Sanitation on Refugee Hosting Communities in Northern Uganda Funded by (KFW) PROJECT \u2013 MoWE **Opinion** Unqualified", "sum of UGX.6,213,437,064 was realized, representing performance of 33.2% of the target. \uf0b7 Out of UGX.6.213Bn received, a sum of UGX.4.546Bn was absorbed, representing an absorption level of 73.2%. \uf0b7 All the 28 planned activities for the financial year 2019/2020 were fully quantified and of which; 10 activities (35.6%) were fully achieved, 14 activities (50%) were partially achieved, while 4 activities (14.3%) were not achieved."], ["13", "Uganda National Meteorological Authority (UNMA) **Opinion** Unqualified", "\uf0b7 Out of budgeted revenue of UGX.26,763,490,000 only UGX.18,102,000,000 was realized representing performance level of 67.6 % of the target. \uf0b7 There was non-tax revenue worth UGX.1,451,265,112 was not budgeted for. \uf0b7 Uncollected NTR of UGX.348.5 million from Uganda Civil Aviation Authority resulting from lack of computation schedules of Aeronautical Meteorological Services charges. \uf0b7 Out of UGX 18,102,000,000 warranted, UGX 16,806,721,000 was absorbed by the authority leaving unspent balance of UGX.1,295,279,000 representing 93% absorption level. \uf0b7 All 52 planned outputs with a budget provision of UGX.26,763,490,000 and actual releases of UGX.18,102,000,000 sampled were quantified. \uf0b7 33 of 52 planned outputs were sampled; 5 outputs (15%) were fully implemented, 3 activities (9%) were partially implemented while 25 (76%) were not implemented at all. \uf0b7 Expenditure totaling to UGX.58,750,442 was mischarged on different account codes. \uf0b7 UGX.34,072,409 was not accounted for. \uf0b7 UNMA budgeted to spend UGX.1,150,000,000 on acquisition of motor vehicles; UGX.952,167,000 was warranted by the Treasury and spent by the Authority for the purpose. \uf0b7 The Authority complied with the Government ban on acquisition of motor vehicles. \uf0b7 All the 3 vehicles (100%) acquired at a total cost of UGX.84,418,489 were planned for. \uf0b7 The engine capacity of the minibus acquired was above the recommended as per the vehicle standardization guidelines of Government. \uf0b7 All the 3 vehicles were duly recorded in the assets register in the prescribed format. \uf0b7 The Authority has a Transport Policy. \uf0b7 Except for the Executive Director, all other vehicles were pooled for efficient management of fleet. \uf0b7 Out of the budgeted vehicle maintenance of UGX 502,070,000, only UGX 288,177,317 was realized and spent for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall of UGX 213,892,683 (42.6%). \uf0b7 Of the 219 positions in the approved establishment structure, only 173 had been filled. \uf0b7 Lack of an internal audit function. \uf0b7 44 of the 159 meteorological stations were non-functional."], ["14", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience **Opinion**", "\uf0b7 The Project received 100% funding of approved budget of UGX.1,683,358,518. However, the project objective has been partially achieved, with 6 activities outstanding. \uf0b7 Out of the UGX.1,683,358,518 availed funding, only UGX.619,962,312 (37%) was absorbed, leaving a balance of UGX.1,063,396,206 un-utilized. \uf0b7 All the 31 planned activities with a total budget of USD.1,500,000 were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Sanitation on Refugee Hosting Communities in Northern Uganda Funded by (KFW) PROJECT \u2013 MoWE **Opinion** Unqualified", "sum of UGX.6,213,437,064 was realized, representing performance of 33.2% of the target. \uf0b7 Out of UGX.6.213Bn received, a sum of UGX.4.546Bn was absorbed, representing an absorption level of 73.2%. \uf0b7 All the 28 planned activities for the financial year 2019/2020 were fully quantified and of which; 10 activities (35.6%) were fully achieved, 14 activities (50%) were partially achieved, while 4 activities (14.3%) were not achieved."], ["13", "Uganda National Meteorological Authority (UNMA) **Opinion** Unqualified", "\uf0b7 Out of budgeted revenue of UGX.26,763,490,000 only UGX.18,102,000,000 was realized representing performance level of 67.6 % of the target. \uf0b7 There was non-tax revenue worth UGX.1,451,265,112 was not budgeted for. \uf0b7 Uncollected NTR of UGX.348.5 million from Uganda Civil Aviation Authority resulting from lack of computation schedules of Aeronautical Meteorological Services charges. \uf0b7 Out of UGX 18,102,000,000 warranted, UGX 16,806,721,000 was absorbed by the authority leaving unspent balance of UGX.1,295,279,000 representing 93% absorption level. \uf0b7 All 52 planned outputs with a budget provision of UGX.26,763,490,000 and actual releases of UGX.18,102,000,000 sampled were quantified. \uf0b7 33 of 52 planned outputs were sampled; 5 outputs (15%) were fully implemented, 3 activities (9%) were partially implemented while 25 (76%) were not implemented at all. \uf0b7 Expenditure totaling to UGX.58,750,442 was mischarged on different account codes. \uf0b7 UGX.34,072,409 was not accounted for. \uf0b7 UNMA budgeted to spend UGX.1,150,000,000 on acquisition of motor vehicles; UGX.952,167,000 was warranted by the Treasury and spent by the Authority for the purpose. \uf0b7 The Authority complied with the Government ban on acquisition of motor vehicles. \uf0b7 All the 3 vehicles (100%) acquired at a total cost of UGX.84,418,489 were planned for. \uf0b7 The engine capacity of the minibus acquired was above the recommended as per the vehicle standardization guidelines of Government. \uf0b7 All the 3 vehicles were duly recorded in the assets register in the prescribed format. \uf0b7 The Authority has a Transport Policy. \uf0b7 Except for the Executive Director, all other vehicles were pooled for efficient management of fleet. \uf0b7 Out of the budgeted vehicle maintenance of UGX 502,070,000, only UGX 288,177,317 was realized and spent for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall of UGX 213,892,683 (42.6%). \uf0b7 Of the 219 positions in the approved establishment structure, only 173 had been filled. \uf0b7 Lack of an internal audit function. \uf0b7 44 of the 159 meteorological stations were non-functional."], ["14", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience **Opinion**", "\uf0b7 The Project received 100% funding of approved budget of UGX.1,683,358,518. However, the project objective has been partially achieved, with 6 activities outstanding. \uf0b7 Out of the UGX.1,683,358,518 availed funding, only UGX.619,962,312 (37%) was absorbed, leaving a balance of UGX.1,063,396,206 un-utilized. \uf0b7 All the 31 planned activities with a total budget of USD.1,500,000 were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "175", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "quantified. \uf0b7 Out of the 10 planned activities for the period, only 1 was fully implemented, 6 were partially implemented, and 3 were not implemented at all. \uf0b7 Noted that there was no a legal framework to enforce implementation of climate intervention actions."], ["15", "Multi - Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II) **Opinion** Unqualified", "\uf0b7 Out of a total of 11 strategic outputs, 3 outputs (27%) were fully achieved, while 8 outputs (73%) were partially achieved). \uf0b7 Out of the budgeted loan revenue of USD 2,538,701.7, a sum of USD 1,745,960.35 was disbursed representing a performance level of 68.8% of the target, while out of the approved GoU counter-part funding budget of UGX 3,350,000,000 only UGX 3,239,026,378 (96.7%) was realized. Out of the total disbursement of USD 1,745,960.35 (UGX.6,401,056,774), only USD 1,364,415.24 (UGX.5,030,770,126) was spent, representing an absorption rate of 78.1%, while GOU realized performance of UGX 3,239,026,378 (96.7%). \uf0b7 All the 12 planned outputs with 55 activities budgeted at USD 2,538,701.7 were fully quantified, while out of the 55 planned activities 10 were not implemented, 45 were partially implemented and none was fully implemented. \uf0b7 All the 4 quarterly performance reports were prepared and submitted to the Bank as required. No inconsistencies were noted between the performance reports and my verification results. \uf0b7 I noted delayed completion of works at Dei and Kitebere Landing Sites due to rising water levels and floods."], ["16", "Third National Communication **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 138,293 for the year, a sum of USD 150,000 was received representing performance of 108% of the target. However, Project management did not adjust the work plan and budget to reflect the utilization of additional disbursement. \uf0b7 Out of the USD 150,000 released, USD 149,937.79 was spent, representing an absorption level of 99.96%. \uf0b7 All the 35 planned activities with a total budget of USD 138,293 were not fully quantified in the project work plan. The Project Implementation document did not indicate the unit of measurement for each of the planned activities. \uf0b7 A review of the Project implementation report which had activities quantified indicated that 4 of the activities (11%) were fully implemented, 16 (46%) were partially implemented while 15 (43%) were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "quantified. \uf0b7 Out of the 10 planned activities for the period, only 1 was fully implemented, 6 were partially implemented, and 3 were not implemented at all. \uf0b7 Noted that there was no a legal framework to enforce implementation of climate intervention actions."], ["15", "Multi - Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II) **Opinion** Unqualified", "\uf0b7 Out of a total of 11 strategic outputs, 3 outputs (27%) were fully achieved, while 8 outputs (73%) were partially achieved). \uf0b7 Out of the budgeted loan revenue of USD 2,538,701.7, a sum of USD 1,745,960.35 was disbursed representing a performance level of 68.8% of the target, while out of the approved GoU counter-part funding budget of UGX 3,350,000,000 only UGX 3,239,026,378 (96.7%) was realized. Out of the total disbursement of USD 1,745,960.35 (UGX.6,401,056,774), only USD 1,364,415.24 (UGX.5,030,770,126) was spent, representing an absorption rate of 78.1%, while GOU realized performance of UGX 3,239,026,378 (96.7%). \uf0b7 All the 12 planned outputs with 55 activities budgeted at USD 2,538,701.7 were fully quantified, while out of the 55 planned activities 10 were not implemented, 45 were partially implemented and none was fully implemented. \uf0b7 All the 4 quarterly performance reports were prepared and submitted to the Bank as required. No inconsistencies were noted between the performance reports and my verification results. \uf0b7 I noted delayed completion of works at Dei and Kitebere Landing Sites due to rising water levels and floods."], ["16", "Third National Communication **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 138,293 for the year, a sum of USD 150,000 was received representing performance of 108% of the target. However, Project management did not adjust the work plan and budget to reflect the utilization of additional disbursement. \uf0b7 Out of the USD 150,000 released, USD 149,937.79 was spent, representing an absorption level of 99.96%. \uf0b7 All the 35 planned activities with a total budget of USD 138,293 were not fully quantified in the project work plan. The Project Implementation document did not indicate the unit of measurement for each of the planned activities. \uf0b7 A review of the Project implementation report which had activities quantified indicated that 4 of the activities (11%) were fully implemented, 16 (46%) were partially implemented while 15 (43%) were not implemented at all."], ["17", "Biennial Update Report **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 235,254.38 for the year, only USD 155,000 was realized representing performance of 65.9% of the target as a result some activities such as; dissemination of the report to the relevant stakeholder and translation thereof was not implemented. \uf0b7 The 67 planned activities with a total budget of USD 235,254.38 were not fully quantified and instead reported in generic terms such as; Technical capacity building including participation in national and regional/or international workshops, meetings on GHG inventory, Conducting consultations with key stakeholders to get buy-in and support into the biennial update reporting process, Reviewing the relevant documents, policies and development programmes, and population and housing census. \uf0b7 All the planned activities with the exception of dissemination of the report to the relevant stakeholder and translation thereof were implemented."], ["18", "Enhancing Resilience of Communities against Climate Change (EURECCCA)", "\uf0b7 All the four (4) strategic goals of the Project were partially achieved. \uf0b7 The project did not prepare an annual work plan and budget to aid assessment of revenue performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "176", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "\uf0b7 Out of the approved GoU co-founding Budget Estimates of UGX 1,500,000,000 for the period 1st July 2019 to 30th June 2020, UGX 1,372,656,420 (91.5%) was released. \uf0b7 Out of the total disbursement of UGX 3,679,375,000, a sum of UGX 3,634,757,055 was spent, representing an absorption rate of 98.8%. \uf0b7 All the 52 planned activities were fully quantified. \uf0b7 Out of the 52 planned activities 45 (86%) were fully implemented, 7 (14%) were not implemented at all. \uf0b7 All the 4 quarterly performance reports were prepared and submitted as required. \uf0b7 No inconsistencies were noted between the performance reports and my verification results. \uf0b7 The project did not implement the recommendations of the Steering Committee."], ["19", "National Water and Sewerage Corporation (NWSC) **Opinion** Unqualified", "\uf0b7 I noted that the Board of National Water and Sewerage Corporation is not fully constituted, as the representative of the Ministry of Water and Environment was yet to be appointed as required by the law and yet the Ministry would offer strategic guidance regarding policy issues on the operations of the Corporation. There is a risk of non-compliance with government policy matters by management of the Corporation. \uf0b7 I noted that the National Water & Sewerage Corporation uses the Lump sum payment schedule 3 (Termination/retirement /resignation /expiry of employment) of PAYE return for computing tax on gratuity for employees whose contracts are still running instead of schedule 4 (Annual/irregular/lump sum payments) of PAYE return. Non-compliance with schedule 4 of PAYE Return in accordance with Income Tax Act may attract penalties and interest against Corporation."], ["20", "Integrated Water Management and Development Project (IWMDP) \u2013 NWSC **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "\uf0b7 Out of the approved GoU co-founding Budget Estimates of UGX 1,500,000,000 for the period 1st July 2019 to 30th June 2020, UGX 1,372,656,420 (91.5%) was released. \uf0b7 Out of the total disbursement of UGX 3,679,375,000, a sum of UGX 3,634,757,055 was spent, representing an absorption rate of 98.8%. \uf0b7 All the 52 planned activities were fully quantified. \uf0b7 Out of the 52 planned activities 45 (86%) were fully implemented, 7 (14%) were not implemented at all. \uf0b7 All the 4 quarterly performance reports were prepared and submitted as required. \uf0b7 No inconsistencies were noted between the performance reports and my verification results. \uf0b7 The project did not implement the recommendations of the Steering Committee."], ["19", "National Water and Sewerage Corporation (NWSC) **Opinion** Unqualified", "\uf0b7 I noted that the Board of National Water and Sewerage Corporation is not fully constituted, as the representative of the Ministry of Water and Environment was yet to be appointed as required by the law and yet the Ministry would offer strategic guidance regarding policy issues on the operations of the Corporation. There is a risk of non-compliance with government policy matters by management of the Corporation. \uf0b7 I noted that the National Water & Sewerage Corporation uses the Lump sum payment schedule 3 (Termination/retirement /resignation /expiry of employment) of PAYE return for computing tax on gratuity for employees whose contracts are still running instead of schedule 4 (Annual/irregular/lump sum payments) of PAYE return. Non-compliance with schedule 4 of PAYE Return in accordance with Income Tax Act may attract penalties and interest against Corporation."], ["20", "Integrated Water Management and Development Project (IWMDP) \u2013 NWSC **Opinion** Unqualified", "\uf0b7 No material issues."], ["21", "Protection of lake Victoria Kampala Sanitation Project (WATSAN) \u2013 NWSC **Opinion** Unqualified", "\uf0b7 Project financing agreements in relation to WATSAN 1 were signed by GoU and Lenders effective 28 April 2011. Under the agreements GoU was supposed to co-fund the project to the tune of EUR.28.9 million. However, an analysis of the project financing disbursements indicated that whereas the Co- financing partners have achieved more than 75% disbursement, GoU contribution was at 24% over the nine (9) year period. There is a potential risk of delays in project completion if GoU fails to disburse the committed funds."], ["22", "National Water and sewerage corporation- kampala water lake victoria water and sanitation (KW-LV WATSAN II) project **Opinion** Unqualified", "\uf0b7 No material issues."], ["23", "Kampala Sanitation Programme (KSP) \u2013 Phase I, Lake Victoria Protection Project \u2013", "\uf0b7 I noted that the Project had several Contingent Liabilities as described below; a)  The Contractor\u2019s claim of Euros 21.7 million arising from the contractual obligation of extension of time and causation of delays in project"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "177", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Phase II **Opinion** Unqualified", "completion, had not been approved;  b) A compensation claim of UGX.220 million by an individual, and the matter is now before the Land Division of the High Court Civil suit No.109 of 2019, had not been determined by Court; and  c) A compensation claim of UGX.1.15 billion by a business firm which is under the Land Division of the High Court HCCS NO. 518 of 2016, had not been determined by Court."], ["", "**ENERGY SECTOR**", ""], ["1", "Ministry of Energy and Mineral Development (MEMD) **Opinion** Unqualified", "\uf0b7 The Ministry budgeted to receive UGX.532.08Bn out of which, UGX.329.6Bn was warranted, resulting in a shortfall of UGX.202.48Bn, which was 38% of the budget. Revenue shortfalls affect the implementation of planned activities. Furthermore, out of the warranted amount, the entity spent UGX.325.3Bn resulting into unspent balance of UGX.4.3Bn, representing an absorption level of 98.7%. \uf0b7 The Ministry budgeted to collect NTR of UGX. 19.4Bn. Out of this, only UGX.13.4Bn was collected, representing a performance of 69% leading to a shortfall of UGX.6.Bn. \uf0b7 I sampled 50 that were fully quantified outputs under the Ministry with a total of eighty-two (82) activities worth UGX.42.81Bn, and noted that: Seven (7) outputs with a total of seven (7) activities worth UGX.1.74Bn were fully implemented; Thirty-eight (38) outputs with a total of Seventy (70) activities worth UGX 39.02Bn were partially implemented; and Five (5) outputs with a total of five (5) activities worth 2.05Bn were not implemented at all. \uf0b7 The Ministry received UGX.1,854,355,433 in royalties during the year, in addition to UGX.957,025,482 from the previous period. However, only UGX.2,369,310,643 was paid out to beneficiaries leaving an outstanding balance of UGX .442,070,272 undistributed as at 30th June 2020. \uf0b7 There were deemed energy Payments to Achwa River Energy Project (ARPE) (41 MW) had accumulated to UGX. 64.69 Billion, and of which, only UGX. 10.33 Billion was released leaving unpaid claims of UGX. 54.36 Billion. These claims are as a result of the inadequate transmission infrastructure to evacuate all the power produced by the dam. \uf0b7 Similarly, Tariff-financed deemed energy payments amounted to UGX.46.1 Billion as at 30th June, 2020 of which UGX.22.2 Billion related to FY 2018/19 and UGX.23.9 Billion related to FY 2019/20. Deemed energy liabilities/payments cause a significant strain on government resources in electricity subsidies, and may negatively impact on consumer electricity prices when charged through the tariff. \uf0b7 There was undeclared mineral imports and exports, worth UGX.8,305,914,024, which resulted into royalties worth UGX.102.7 Million being not collected from the vermiculite. I further noted that between FY 2017/18 and FY 2019/20, minerals worth UGX.26 Billion were imported into the country without import permits as required by the law. \uf0b7 I noted slow progress in the payments of claims for Project Affected Persons (PAPs). 78 PAPs remained unpaid for Karuma and 54 PAPs for Isimba as at 30th June, 2020 with an outstanding amount of UGX.980,337,045. 1,452 PAPs for West Nile Grid Extension Project with outstanding claims of UGX. 1,843,036,400 also remained unpaid."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Phase II **Opinion** Unqualified", "completion, had not been approved;  b) A compensation claim of UGX.220 million by an individual, and the matter is now before the Land Division of the High Court Civil suit No.109 of 2019, had not been determined by Court; and  c) A compensation claim of UGX.1.15 billion by a business firm which is under the Land Division of the High Court HCCS NO. 518 of 2016, had not been determined by Court."], ["", "**ENERGY SECTOR**", ""], ["1", "Ministry of Energy and Mineral Development (MEMD) **Opinion** Unqualified", "\uf0b7 The Ministry budgeted to receive UGX.532.08Bn out of which, UGX.329.6Bn was warranted, resulting in a shortfall of UGX.202.48Bn, which was 38% of the budget. Revenue shortfalls affect the implementation of planned activities. Furthermore, out of the warranted amount, the entity spent UGX.325.3Bn resulting into unspent balance of UGX.4.3Bn, representing an absorption level of 98.7%. \uf0b7 The Ministry budgeted to collect NTR of UGX. 19.4Bn. Out of this, only UGX.13.4Bn was collected, representing a performance of 69% leading to a shortfall of UGX.6.Bn. \uf0b7 I sampled 50 that were fully quantified outputs under the Ministry with a total of eighty-two (82) activities worth UGX.42.81Bn, and noted that: Seven (7) outputs with a total of seven (7) activities worth UGX.1.74Bn were fully implemented; Thirty-eight (38) outputs with a total of Seventy (70) activities worth UGX 39.02Bn were partially implemented; and Five (5) outputs with a total of five (5) activities worth 2.05Bn were not implemented at all. \uf0b7 The Ministry received UGX.1,854,355,433 in royalties during the year, in addition to UGX.957,025,482 from the previous period. However, only UGX.2,369,310,643 was paid out to beneficiaries leaving an outstanding balance of UGX .442,070,272 undistributed as at 30th June 2020. \uf0b7 There were deemed energy Payments to Achwa River Energy Project (ARPE) (41 MW) had accumulated to UGX. 64.69 Billion, and of which, only UGX. 10.33 Billion was released leaving unpaid claims of UGX. 54.36 Billion. These claims are as a result of the inadequate transmission infrastructure to evacuate all the power produced by the dam. \uf0b7 Similarly, Tariff-financed deemed energy payments amounted to UGX.46.1 Billion as at 30th June, 2020 of which UGX.22.2 Billion related to FY 2018/19 and UGX.23.9 Billion related to FY 2019/20. Deemed energy liabilities/payments cause a significant strain on government resources in electricity subsidies, and may negatively impact on consumer electricity prices when charged through the tariff. \uf0b7 There was undeclared mineral imports and exports, worth UGX.8,305,914,024, which resulted into royalties worth UGX.102.7 Million being not collected from the vermiculite. I further noted that between FY 2017/18 and FY 2019/20, minerals worth UGX.26 Billion were imported into the country without import permits as required by the law. \uf0b7 I noted slow progress in the payments of claims for Project Affected Persons (PAPs). 78 PAPs remained unpaid for Karuma and 54 PAPs for Isimba as at 30th June, 2020 with an outstanding amount of UGX.980,337,045. 1,452 PAPs for West Nile Grid Extension Project with outstanding claims of UGX. 1,843,036,400 also remained unpaid."], ["2", "Grid Extension Reinforcement Project (GERP) **Opinion** Unqualified", "\uf0b7 Out of the budgeted donor funds of USD. 18,178,000 for the year, USD. 16,178,000 was received representing a performance of 89%. Out of the budgeted GOU funds of USD.8,683,000 in the financial year, USD.5,570,819 was received representing a performance of 64%. \uf0b7 Out of the total funds of USD 21,796,340 received for the period, USD.1,073,018 was utilized, leaving an unspent balance of USD.20,723,322, representing an absorption rate of only 5%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Key project activities, such as Operational support to UETCL and construction of the Gulu-Nebbi-Arua Transmission Line, had not commenced by the time of audit due to delays in the procurement processes. \uf0b7 Out of 3,284 PAPs under Kole-Gulu-Nebbi \u2013Arua Transmission Line Corridor, only 2,021 (61.5%) had been compensated, leaving a total of 1,263 PAPs outstanding. Furthermore, construction of resettlement houses for 86 PAPs had not commenced by the close of the financial year.", null], ["3", "Rural Electrification Agency (REA) **Opinion** Unqualified", "\uf0b7 I noted that the Agency makes its Annual budgets basing on the Rural Electrification Strategy and Plan (RESP) for the ten-year period 2013-2022 which was not aligned to the NDP II 5 year period (2015/16 \u2013 2019/20). \uf0b7 Out of the budgeted revenue under GOU of UGX.166.75Bn for the financial year 2019/2020, a sum of UGX.86.14 was collected representing performance of 52% of the target. The Agency had an unspent balance of UGX. 8.067Bn, representing absorption level of 91%. \uf0b7 The entity also receives external funding, and out of an approved budget of UGX. 894.0Bn, a sum of UGX. 572.5bn was received, representing a performance of 64% from external funding. UGX.365.514bn was spent by the entity resulting into unspent balance of UGX.207.08bn representing an absorption level of 63.8%. \uf0b7 Out of the budgeted Non tax revenue of UGX. 38.61Bn for the financial year, UGX.59,838,798,760 was collected, representing a performance of 155%. \uf0b7 I sampled 7 outputs with 20 activities worth UGX.439.626Bn representing 100%, and noted that 2 outputs with 10 activities worth UGX 256.97Bn were not quantified to enable measurement of performance. Furthermore of the 4 out puts quantified worth UGX 158.8Bn, 1 output representing 75% was fully implemented while 2 outputs representing 50% were partially implemented. \uf0b7 The Agency did not prepare accurate Performance Reports, contrary to Paragraph 55 of the budget execution circular for the financial year 2019/2020. \uf0b7 There were no reconciliation reports of UGX. 6,852,322,813, paid as compensations to Project Affected Persons by the Post Bank. \uf0b7 Domestic arrears totalling to UGX.25.67Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted shortcomings in the Agency\u2019s fleet management which included non- compliance with the vehicle standardization guidelines of Government, inadequate allocation of vehicles and inadequate vehicle maintenance planning and funding."], ["4", "Energy for Rural Transformation ERT (REA) III **Opinion** Unqualified", "\uf0b7 Out of the available funds UGX 165Bn for the period under review, UGX 111.762bn was utilized, with an unspent balance of UGX. 53.275bn as at 30th June 2020, representing an absorption level of 67%. The funds disbursement over the project life was at 42%. \uf0b7 There was delayed project implementation for Medium Voltage with Associated Low Voltage networks, under Fast Track 1 and Fast track 2 , with overall project completion at 70% and 90% respectively. Construction works under Fast track 3 and 4 had not yet commenced. \uf0b7 There were outstanding compensations for Project Affected Persons under the line constructions. Under the Line schemes A,B,C,D and E, the Resettlement Action Plans reports had been completed ,however, compensation of PAPs had not yet begun. Under Fast Track 1 line construction, 43 PAPs were not yet compensated."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Key project activities, such as Operational support to UETCL and construction of the Gulu-Nebbi-Arua Transmission Line, had not commenced by the time of audit due to delays in the procurement processes. \uf0b7 Out of 3,284 PAPs under Kole-Gulu-Nebbi \u2013Arua Transmission Line Corridor, only 2,021 (61.5%) had been compensated, leaving a total of 1,263 PAPs outstanding. Furthermore, construction of resettlement houses for 86 PAPs had not commenced by the close of the financial year.", null], ["3", "Rural Electrification Agency (REA) **Opinion** Unqualified", "\uf0b7 I noted that the Agency makes its Annual budgets basing on the Rural Electrification Strategy and Plan (RESP) for the ten-year period 2013-2022 which was not aligned to the NDP II 5 year period (2015/16 \u2013 2019/20). \uf0b7 Out of the budgeted revenue under GOU of UGX.166.75Bn for the financial year 2019/2020, a sum of UGX.86.14 was collected representing performance of 52% of the target. The Agency had an unspent balance of UGX. 8.067Bn, representing absorption level of 91%. \uf0b7 The entity also receives external funding, and out of an approved budget of UGX. 894.0Bn, a sum of UGX. 572.5bn was received, representing a performance of 64% from external funding. UGX.365.514bn was spent by the entity resulting into unspent balance of UGX.207.08bn representing an absorption level of 63.8%. \uf0b7 Out of the budgeted Non tax revenue of UGX. 38.61Bn for the financial year, UGX.59,838,798,760 was collected, representing a performance of 155%. \uf0b7 I sampled 7 outputs with 20 activities worth UGX.439.626Bn representing 100%, and noted that 2 outputs with 10 activities worth UGX 256.97Bn were not quantified to enable measurement of performance. Furthermore of the 4 out puts quantified worth UGX 158.8Bn, 1 output representing 75% was fully implemented while 2 outputs representing 50% were partially implemented. \uf0b7 The Agency did not prepare accurate Performance Reports, contrary to Paragraph 55 of the budget execution circular for the financial year 2019/2020. \uf0b7 There were no reconciliation reports of UGX. 6,852,322,813, paid as compensations to Project Affected Persons by the Post Bank. \uf0b7 Domestic arrears totalling to UGX.25.67Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted shortcomings in the Agency\u2019s fleet management which included non- compliance with the vehicle standardization guidelines of Government, inadequate allocation of vehicles and inadequate vehicle maintenance planning and funding."], ["4", "Energy for Rural Transformation ERT (REA) III **Opinion** Unqualified", "\uf0b7 Out of the available funds UGX 165Bn for the period under review, UGX 111.762bn was utilized, with an unspent balance of UGX. 53.275bn as at 30th June 2020, representing an absorption level of 67%. The funds disbursement over the project life was at 42%. \uf0b7 There was delayed project implementation for Medium Voltage with Associated Low Voltage networks, under Fast Track 1 and Fast track 2 , with overall project completion at 70% and 90% respectively. Construction works under Fast track 3 and 4 had not yet commenced. \uf0b7 There were outstanding compensations for Project Affected Persons under the line constructions. Under the Line schemes A,B,C,D and E, the Resettlement Action Plans reports had been completed ,however, compensation of PAPs had not yet begun. Under Fast Track 1 line construction, 43 PAPs were not yet compensated."], ["5", "Uganda Petroleum Fund (UPF) **Opinion**", "\uf0b7 I noted a delay in the establishment of a Fiscal Rule to guide appropriation of Petroleum Funds. The lack of clarity increases the risk of spending more today rather than investing for future generations. \uf0b7 I noted that from the financial year 2014/15 to 2019/20 a total of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "179", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "UGX.11.3Bn relating to training Fees, had been paid into the petroleum Fund by the International Oil Companies. However Government agencies have not accessed these funds for the purpose as stipulated in the Production Sharing Agreements."], ["6", "Petroleum Authority Uganda (PAU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.6.58Bn representing 13%. Further, the entity remained with unspent balance of UGX. 1.24Bn representing an absorption level of 97%. \uf0b7 I assessed the implementation of eight (8) outputs that were fully quantified with a total of twelve (12) activities worth UGX.33.19Bn, and noted that 3 (37.5%) had been fully achieved, 4(50%) were partially achieved while 1(12.5%) was not achieved at all."], ["7", "Electricity Regulatory Authority (ERA) **Opinion** Unqualified", "\uf0b7 Out of the planned 37 strategic goals to be achieved by the Authority; 13 were fully achieved while 24 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.28.27Bn for the financial year 2019/2020, UGX.28.34Bn was collected representing performance of 100.24% of the target. Out of the total receipts of UGX 28.34Bn, UGX. 24.28Bn was spent by the entity resulting in an unspent balance of UGX. 4.06Bn representing absorption level of 86%. \uf0b7 Out of the forty eight (48) critical tasks under the six (6) core focus areas, fourteen (14) tasks had been fully achieved, twenty seven (27) were partially achieved while seven (07) were not achieved at all. \uf0b7 I noted Outstanding receivables amounting to UGX.358,857,596 relating to license fees and permit applications fees that were outstanding for more than 90 days at the end of the financial year. \uf0b7 I noted that the entity procured three (3) vehicles in the last three years at a cost of UGX.593.66M. However, two (2) of the vehicles acquired at a total cost of UGX.411.95M exceeded the recommended engine capacity. \uf0b7 There was delayed amendment of the Electricity Act by three (3) years and this has affected the ability of the Electricity Regulatory Authority to execute its mandate. \uf0b7 I noted that although UMEME had surpassed the conversion target for new customers to the prepayment metering system by 51%, the company had fallen short of the target for existing customers by 56%. It was further noted that the company performed 75% below the 2019 set target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "UGX.11.3Bn relating to training Fees, had been paid into the petroleum Fund by the International Oil Companies. However Government agencies have not accessed these funds for the purpose as stipulated in the Production Sharing Agreements."], ["6", "Petroleum Authority Uganda (PAU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.6.58Bn representing 13%. Further, the entity remained with unspent balance of UGX. 1.24Bn representing an absorption level of 97%. \uf0b7 I assessed the implementation of eight (8) outputs that were fully quantified with a total of twelve (12) activities worth UGX.33.19Bn, and noted that 3 (37.5%) had been fully achieved, 4(50%) were partially achieved while 1(12.5%) was not achieved at all."], ["7", "Electricity Regulatory Authority (ERA) **Opinion** Unqualified", "\uf0b7 Out of the planned 37 strategic goals to be achieved by the Authority; 13 were fully achieved while 24 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.28.27Bn for the financial year 2019/2020, UGX.28.34Bn was collected representing performance of 100.24% of the target. Out of the total receipts of UGX 28.34Bn, UGX. 24.28Bn was spent by the entity resulting in an unspent balance of UGX. 4.06Bn representing absorption level of 86%. \uf0b7 Out of the forty eight (48) critical tasks under the six (6) core focus areas, fourteen (14) tasks had been fully achieved, twenty seven (27) were partially achieved while seven (07) were not achieved at all. \uf0b7 I noted Outstanding receivables amounting to UGX.358,857,596 relating to license fees and permit applications fees that were outstanding for more than 90 days at the end of the financial year. \uf0b7 I noted that the entity procured three (3) vehicles in the last three years at a cost of UGX.593.66M. However, two (2) of the vehicles acquired at a total cost of UGX.411.95M exceeded the recommended engine capacity. \uf0b7 There was delayed amendment of the Electricity Act by three (3) years and this has affected the ability of the Electricity Regulatory Authority to execute its mandate. \uf0b7 I noted that although UMEME had surpassed the conversion target for new customers to the prepayment metering system by 51%, the company had fallen short of the target for existing customers by 56%. It was further noted that the company performed 75% below the 2019 set target."], ["8", "Uganda Electricity Distribution Company Ltd (UEDCL) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.65,585,831,000 for the financial year 2019/2020, UGX. 55,913,052,000 was collected representing performance of 85 % of the target. \uf0b7 Out of the projected connection fees of UGX.1,871,741,025, the Company remitted UGX. 1,141,383,399 to Rural Electrification Agency (REA), a leaving a balance of UGX.730,357,626 outstanding. \uf0b7 I sampled 59 interventions/critical activities implemented under the 4 sampled departments and noted that twenty 24 tasks had been fully achieved, 16 were partially achieved while 19 were not achieved. \uf0b7 Connection materials worth USD. 156,358.56 and UGX.49,303,000, supplied by REA to the Company remained unaccounted for. There is a risk that the these connection materials may be misappropriated. \uf0b7 I noted that the Company procured 31 vehicles in the last three years at a cost of 2,036,365,982. Shortcomings were observed in the company\u2019s fleet management which included Improper maintenance of Motor Vehicle Records, Absence of Annual Motor vehicle Inspection and Non-compliance with disposal conditions. I also noted that the company did not have a fleet management policy."], ["9", "Uganda Electricity Generation Company", "\uf0b7 A review of the budgets and management accounts revealed that out of the budgeted revenue of UGX.310.7Bn for the year 2019/20, only UGX.200.7Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "180 \nLtd. (UEGCL)  \nwas realized representing performance of 64.5% of the target. The major funding gaps were noted under projects i.e.; Nyagak, Muzizi and Karuma, Opinion  \nwhich received only 56%, 30% and 71.5%, respectively of the anticipated Unqualified  \nrevenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the total receipts for the financial year of UGX.200.71Bn, UGX.152.55Bn was spent by the entity resulting in an unspent balance of UGX.48.66Bn, representing an absorption level of 76%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I sampled 64 interventions/critical activities implemented under the 6 sampled business units and noted that eight (8) tasks had been fully achieved, thirty seven (37) were partially achieved while nineteen (19) were not achieved at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted for the year ended 31st December 2019 estimated capital investments amounting to UGX.38.7Bn had not been recovered through the capacity price as at that date. This liability is expected to escalate further given that ESKOM had made additional investments worth UGX.21.4Bn in the year 2019 which were pending verification by the Electricity Regulatory Agency. This could lead to a significant liability payable by GOU at the end of the concession.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that UGX.111.7Bn in relation to depreciation (28.7Bn) and return on Equity (83Bn) were disallowed and only administration fees of UGX 5.9Bn was allowed by ERA. There is a risk that under billing will affect the ability of the Company to carryout asset rehabilitation/replacement during and after the useful life of the plant. In addition, UEGCL may not be able to operate as a self-sustaining entity due to a possible reliance on government support to refurbish the plant.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that an EPC Contractor submitted interest claim worth USD.21,095,655 on account of delayed payment of interim payment certificates 36-41, which had not been resolved. Relatedly, orders in favor of Government worth USD.47,893,876 had not been resolved.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted outstanding Non- conformance by the Karuma EPCC, which included mechanical and electrical works, such as; Corrosion damages on the blades of the turbine runners Units 2 and 4, Laid cables are not following approved cable works Lists i.e. Power cables and signal/command cables are not separated, cable trays overfilled, while others remained empty, and inappropriate cable labeling, undersized cubicles, corroded cubicles, no space behind the cubicles for maintenance purposes.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted significant delays in the completion of Karuma HPP. The 5- Year Project became effective in August 16, 2013 implying that the initial completion date was 16th December 2018. This was extended to 30th November 2020, resulting into a delay of two (2) years from the initial planned commissioning date. This was majorly attributed to delays in land acquisition and the impact of COVID-19.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted delayed commencement of the construction of Muzizi Hydro Power Project. The Republic of Uganda signed credit facility agreements with two development partners in 2016 to finance the construction of Muzizi Hydro power project with expected completion date of December 2023. However, the construction of this project had not commenced after close to 4 years from date of signing the credit facility. As at 30th June 2020, GOU had so far paid commitment fees amounting to EUR 798,750.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted delayed commencement of the construction of Nyagak Hydro Power Project. The strategic partner had failed to attain expected Commercial Operations Date (COD) of 20 April 2019 from the effective date of 10th April 2015 as per the granted generation license. The June 2020 progress report of the strategic partner indicated progress of only 19.3% and the developer had submitted a request to the Regulator (Electricity Regulatory Authority) to extend the COD by 48 Months from the initial 40 Months ending 20th April", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "181", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2019.", null], ["10", "Uganda Electricity Transmission Company Limited (UETCL) **Opinion** Unqualified", "\uf0b7 During the financial year audited, deemed energy purchases amounted to UGX 104.4 bn. A review of the statement of comprehensive income showed that deemed energy constituted 9% of the energy purchases in the financial year and these purchases constrain funds available for working capital requirements and operations. \uf0b7 A review of the Power Purchase Agreement (PPA) between UETCL and the firm in charge of a Thermal Power Generation Complex revealed that the firm was supposed to install 8MW Thermal Power Plant in Arua, and 50MW power generated at Tororo was to be transferred to Arua as per the amended PPA. However, only 3.8 MW was installed at Arua instead of the agreed 8MW in the PPA. The firm billed UETCL UGX.3,052,165,749 for Capacity charges at 8MW instead 3.8MW for the period July 2019 to June 2020, thus leading to an over payment of UGX.1,602,387,018 by UETCL. \uf0b7 UETCL procured goods, works and services amounting to UGX 38,079,664,715 outside the procurement plan. Unplanned procurements could affect implementation of other planned activities and achievement of intended results."], ["11", "Opuyo- Moroto 132kv Transmission Line Project -Uganda Electricity Transmission Company Limited (UETCL) \u2013 2017 **Opinion** Unqualified", "\uf0b7 I noted that by the year ending 30th June 2017 only USD 341,112 had been disbursed representing 0.4%of the Loan amount and USD 80.2 Million remained unutilised. \uf0b7 I noted that by 30th June 2017, only 821 PAPs (71%) out of 1,163 had been compensated leaving a balance of 342 PAPs (29%) not compensated. This poses a risk of outstanding compensation for PAPs further delaying the project implementation. \uf0b7 I noted that USD 43,401 advanced to staff members to perform various activities was not accounted for within the stipulated time contrary to the FPPM. There was no evidence to show that efforts were made to recover from the respective salaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "2019.", null], ["10", "Uganda Electricity Transmission Company Limited (UETCL) **Opinion** Unqualified", "\uf0b7 During the financial year audited, deemed energy purchases amounted to UGX 104.4 bn. A review of the statement of comprehensive income showed that deemed energy constituted 9% of the energy purchases in the financial year and these purchases constrain funds available for working capital requirements and operations. \uf0b7 A review of the Power Purchase Agreement (PPA) between UETCL and the firm in charge of a Thermal Power Generation Complex revealed that the firm was supposed to install 8MW Thermal Power Plant in Arua, and 50MW power generated at Tororo was to be transferred to Arua as per the amended PPA. However, only 3.8 MW was installed at Arua instead of the agreed 8MW in the PPA. The firm billed UETCL UGX.3,052,165,749 for Capacity charges at 8MW instead 3.8MW for the period July 2019 to June 2020, thus leading to an over payment of UGX.1,602,387,018 by UETCL. \uf0b7 UETCL procured goods, works and services amounting to UGX 38,079,664,715 outside the procurement plan. Unplanned procurements could affect implementation of other planned activities and achievement of intended results."], ["11", "Opuyo- Moroto 132kv Transmission Line Project -Uganda Electricity Transmission Company Limited (UETCL) \u2013 2017 **Opinion** Unqualified", "\uf0b7 I noted that by the year ending 30th June 2017 only USD 341,112 had been disbursed representing 0.4%of the Loan amount and USD 80.2 Million remained unutilised. \uf0b7 I noted that by 30th June 2017, only 821 PAPs (71%) out of 1,163 had been compensated leaving a balance of 342 PAPs (29%) not compensated. This poses a risk of outstanding compensation for PAPs further delaying the project implementation. \uf0b7 I noted that USD 43,401 advanced to staff members to perform various activities was not accounted for within the stipulated time contrary to the FPPM. There was no evidence to show that efforts were made to recover from the respective salaries."], ["12", "Opuyo- Moroto 132kv Transmission Line Project -Uganda Electricity Transmission Company Limited (UETCL) \u2013 2018 **Opinion** Unqualified", "\uf0b7 I noted that despite the budget for the procurement process being UGX 347,429,563 (USD 96,081), the actual expenditure incurred by 30th June 2018 was UGX 517,319,424 (USD 143,064) and was mainly on expensive retreats while processing bids. \uf0b7 I noted that up to USD 10,203 that was advanced to staff to perform various activities was not accounted for within the stipulated time. There was no evidence to show that efforts were made to recover from the respective staff salaries."], ["13", "Uganda National Oil Company (UNOC) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.2.06bn representing 6% of the budget. Out of the released funds, the entity remained with an unspent balance of UGX.3bn at the end of the F/Y representing an absorption level of 91.3%. \uf0b7 Out of a sample of 13 out-puts with 38 activities worth UGX.29.02Bn representing 92% of the total budget, 2 outputs with 4 activities worth UGX.0.055Bn were fully implemented, while 11 with a total of 34 activities worth UGX.27.186Bn were partially implemented. Out of the 34 activities, 13 were fully implemented (38%), 12 (35%) were partially implemented while 9 activities (27%) remained unimplemented. \uf0b7 I noted delayed disposal of 45,211 barrels of test crude oil from the Albertine Graben received from MEMD in 2017. \uf0b7 I noted challenges facing the Company in acquisition of acreage for exploration and appraisal. \uf0b7 There were challenges to meet performance obligations under the Joint Venture Agreement between the concessionaire and UNOC regarding the Jinja Petroleum strategic tank reserve."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["14", "Energy for Rural Transformation (ERT) (PCU) **Opinion** Unqualified", "\uf0b7 The Project budgeted to receive USD 3,475,913.66 out of which, USD 2,400,000 was released, resulting in a shortfall of USD 1,075,913.66, which was 31% of the budget. \uf0b7 Out of budgeted UGX 1.27 Billion GOU counterpart funding for the period, only UGX. 439 Million was released, resulting into a shortfall of UGX. 831 Million, which was 34.6% of the budget. \uf0b7 Out of a cumulative project releases of SD 4,478,569.41, a sum of USD. 2,858,271.39 had been spent by the project since inception, resulting in an unspent balance of USD.1,620,298.02, representing an absorption level of only 64%. \uf0b7 I noted that bid evaluation was still on-going for the supply, installation, commissioning and maintenance of solar photovoltaic energy packages in schools, with an expected contract award by year end and commissioning expected by November 2021. \uf0b7 I noted under supply, installation, commissioning and maintenance of solar photovoltaic energy packages in 309 Heath Centers that 224 of the Centers had been completed, with the remaining 105 installations expected by February 2021. \uf0b7 I noted under energizing Water Supply Schemes (WSS) that whereas Lot 1 to 3 had been completed and commissioned, Lot 4 and 5 relating to 11 WSS, contract award and installation commencement was expected by 15th March 2020 with final commissioning by 15th November, 2020. However, due to procurement delays, the two contracts were awarded in July 2020 with an expected completion date of July 2021."], ["15", "Energy for Rural Transformation (ERT) (PSFU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to USD 643,885, representing a performance of 65% of the budgeted amount of USD 993,861. Further the project had an unspent balance of USD 389,365 representing an absorption level of 48% of the released amount. \uf0b7 I noted that out of the Planned construction of six community based micro hydro power generation schemes in the districts of Kabarole and Kasese , only four sites were approved for feasibility studies by the Electricity Regulatory Authority (ERA) and Rural Electrification Agency (REA). \uf0b7 I noted that Key Project activities such as feasibility studies of 4 pico- and micro hydro sites, supply and installation of electro-mechanical equipment for pico- and micro-hydro power plants and related civil works, and Resettlement Action Plan implementation had not commenced."], ["16", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["14", "Energy for Rural Transformation (ERT) (PCU) **Opinion** Unqualified", "\uf0b7 The Project budgeted to receive USD 3,475,913.66 out of which, USD 2,400,000 was released, resulting in a shortfall of USD 1,075,913.66, which was 31% of the budget. \uf0b7 Out of budgeted UGX 1.27 Billion GOU counterpart funding for the period, only UGX. 439 Million was released, resulting into a shortfall of UGX. 831 Million, which was 34.6% of the budget. \uf0b7 Out of a cumulative project releases of SD 4,478,569.41, a sum of USD. 2,858,271.39 had been spent by the project since inception, resulting in an unspent balance of USD.1,620,298.02, representing an absorption level of only 64%. \uf0b7 I noted that bid evaluation was still on-going for the supply, installation, commissioning and maintenance of solar photovoltaic energy packages in schools, with an expected contract award by year end and commissioning expected by November 2021. \uf0b7 I noted under supply, installation, commissioning and maintenance of solar photovoltaic energy packages in 309 Heath Centers that 224 of the Centers had been completed, with the remaining 105 installations expected by February 2021. \uf0b7 I noted under energizing Water Supply Schemes (WSS) that whereas Lot 1 to 3 had been completed and commissioned, Lot 4 and 5 relating to 11 WSS, contract award and installation commencement was expected by 15th March 2020 with final commissioning by 15th November, 2020. However, due to procurement delays, the two contracts were awarded in July 2020 with an expected completion date of July 2021."], ["15", "Energy for Rural Transformation (ERT) (PSFU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to USD 643,885, representing a performance of 65% of the budgeted amount of USD 993,861. Further the project had an unspent balance of USD 389,365 representing an absorption level of 48% of the released amount. \uf0b7 I noted that out of the Planned construction of six community based micro hydro power generation schemes in the districts of Kabarole and Kasese , only four sites were approved for feasibility studies by the Electricity Regulatory Authority (ERA) and Rural Electrification Agency (REA). \uf0b7 I noted that Key Project activities such as feasibility studies of 4 pico- and micro hydro sites, supply and installation of electro-mechanical equipment for pico- and micro-hydro power plants and related civil works, and Resettlement Action Plan implementation had not commenced."], ["16", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) **Opinion** Unqualified", "\uf0b7 No material issues."], ["17", "Energy for Rural Transformation (ERT) (BoU) **Opinion** Unqualified", "\uf0b7 No material issues."], ["18", "Clean Cooking Project **Opinion**", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "183", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["19", "Uganda Rural Electrification Access Project (UREAP) IDB I **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX 168.8 Bn representing an absorption level of 85%. There was an unspent balance of UGX. 0.59.3 Bn. Further, the Project had a Low Funds Disbursement over the Project Life representing 18.16% under the ADB Loan, 21.11% -EU Grant and 49.2% under GOU funds. \uf0b7 I noted that under Supply and Installation of Medium Voltage Networks and Last Mile Consumer Connections- Lot 1, the overall project status was 64.98%, with surveys, designs and pole erection completed, however conductor stringing for Medium Voltage and Low Voltage network was still on-going. \uf0b7 I noted that under Installation of Medium Voltage Networks and Last Mile Consumer Connections Lots 2 to 7, delays in implementation of the Contract works were significantly behind schedule. The overall project progress at the time of audit was at 18.13%. \uf0b7 I noted that out of 4,761 identified PAPs under Lot 1 to 11, only 1,391 PAPs (29%) under Lot-1 had been compensated, leaving 3,370 PAPs not compensated. Disclosures, verifications and signing of consent forms were on-going."], ["20", "Kilembe Mines Company Ltd (KML) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.2.506Bn out of which, UGX.1.394Bn was earned, resulting in a shortfall of UGX.1.112Bn which is 44.4% of the budget. \uf0b7 Out of a cumulative amount of UGX.1,616,444,320 available for spending, UGX.1,557,866,752 (excluding depreciation and provisions) was spent by the entity resulting in an unspent balance of UGX.58,577,568 representing an absorption level of 97.4%. \uf0b7 Under work plan implementation, I noted that power generation targets were partially achieved because of the frequent outages on the line and the flash floods and landslides that affected the power infrastructure. \uf0b7 I noted that the Company is yet to recognize any impairment loss to reflect the impact of destroyed assets swell waters that broke the banks of river Nyamwamba. \uf0b7 I noted that the payables increased by 8% from UGX.902,364,489 at the end of FY2018/19 to UGX.965,604,900 as at the end of FY2019/20. In addition, the board retainer was not paid for the whole year. \uf0b7 I noted Potential for Revenues from the Cobalt Tailings which have not been explored to provide a ready source of cash flows to the company. \uf0b7 There is lack of funding and financial support for restoration of damaged assets. \uf0b7 There is potential loss of value of the 1,165 tons of copper concentrates that were produced from Tibet Hima Mining Company Limited (THMCL)\u2019s operations and are currently stockpiled in the mill yard. \uf0b7 I analysed the financial performance and business viability of the entity for the financial year ended 30th June 2020 and noted inadequate performance and weak financial position. \uf0b7 I noted failure by the company to Recover Permits and Mining Lease from Tibet."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "Unqualified", ""], ["19", "Uganda Rural Electrification Access Project (UREAP) IDB I **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX 168.8 Bn representing an absorption level of 85%. There was an unspent balance of UGX. 0.59.3 Bn. Further, the Project had a Low Funds Disbursement over the Project Life representing 18.16% under the ADB Loan, 21.11% -EU Grant and 49.2% under GOU funds. \uf0b7 I noted that under Supply and Installation of Medium Voltage Networks and Last Mile Consumer Connections- Lot 1, the overall project status was 64.98%, with surveys, designs and pole erection completed, however conductor stringing for Medium Voltage and Low Voltage network was still on-going. \uf0b7 I noted that under Installation of Medium Voltage Networks and Last Mile Consumer Connections Lots 2 to 7, delays in implementation of the Contract works were significantly behind schedule. The overall project progress at the time of audit was at 18.13%. \uf0b7 I noted that out of 4,761 identified PAPs under Lot 1 to 11, only 1,391 PAPs (29%) under Lot-1 had been compensated, leaving 3,370 PAPs not compensated. Disclosures, verifications and signing of consent forms were on-going."], ["20", "Kilembe Mines Company Ltd (KML) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.2.506Bn out of which, UGX.1.394Bn was earned, resulting in a shortfall of UGX.1.112Bn which is 44.4% of the budget. \uf0b7 Out of a cumulative amount of UGX.1,616,444,320 available for spending, UGX.1,557,866,752 (excluding depreciation and provisions) was spent by the entity resulting in an unspent balance of UGX.58,577,568 representing an absorption level of 97.4%. \uf0b7 Under work plan implementation, I noted that power generation targets were partially achieved because of the frequent outages on the line and the flash floods and landslides that affected the power infrastructure. \uf0b7 I noted that the Company is yet to recognize any impairment loss to reflect the impact of destroyed assets swell waters that broke the banks of river Nyamwamba. \uf0b7 I noted that the payables increased by 8% from UGX.902,364,489 at the end of FY2018/19 to UGX.965,604,900 as at the end of FY2019/20. In addition, the board retainer was not paid for the whole year. \uf0b7 I noted Potential for Revenues from the Cobalt Tailings which have not been explored to provide a ready source of cash flows to the company. \uf0b7 There is lack of funding and financial support for restoration of damaged assets. \uf0b7 There is potential loss of value of the 1,165 tons of copper concentrates that were produced from Tibet Hima Mining Company Limited (THMCL)\u2019s operations and are currently stockpiled in the mill yard. \uf0b7 I analysed the financial performance and business viability of the entity for the financial year ended 30th June 2020 and noted inadequate performance and weak financial position. \uf0b7 I noted failure by the company to Recover Permits and Mining Lease from Tibet."], ["21", "Electricity Sector Development Project (ESDP) - UETCL June 2019 **Opinion** Unqualified", "\uf0b7 Out of the availed funds of UGX. 17,322,253,711 in the period under review, UGX. 9,915,236,127 was utilized, resulting into an unspent balance of UGX. 7,407,017,584, representing absorption level of only 57%. \uf0b7 I noted that Key project activities such as the construction of the 220kV Kawanda \u2013Masaka Transmission Line, Bujagali substation upgrade , Transmission line bays for Kawanda interconnectors, including Kawanda, Masaka and Mbarara Substation works were completed and energized in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "184", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "", "2019, three years after the initial completion date of 2016. \uf0b7 Out of the total number of 2,670 Project Affected Persons (PAPs) 2,390 (90%) were compensated, leaving a balance of 280 PAPs."], ["22", "Electricity Sector Development Project (ESDP) - UETCL June 2020 **Opinion** Unqualified", "\uf0b7 Out of the availed funds of UGX. 10,070,594,584 for the period, only UGX. 4,529,530,134 was utilized, leaving UGX. 5,541,064,450 representing an absorption level of only 45%. \uf0b7 I noted that Key project activities, such as the construction of the 220kV Kawanda \u2013Masaka Transmission Line, Bujagali substation upgrade , Transmission line bays for Kawanda interconnectors, Including Kawanda, Masaka and Mbarara Substation works were completed and energized later than the original target of 3 years. \uf0b7 Out of a total number of 2,661 Project Affected Persons( PAPs), 2,456 (92%) were compensated, leaving a balance of 205 PAPs outstanding."], ["23", "Fuel Marking and Quality Monitoring Program (FMQP) **Opinion** Unqualified", "\uf0b7 Out of the Approved Budget of UGX.8,227,363,200 for the Financial Year 2019/20, the entity realized UGX.7,908,669,453 representing performance of 96.1% of the target. \uf0b7 I noted that out of the Four (4) sampled activities with a total expenditure of UGX.5,636,204,578, only two (2) activities (50%) with a total expenditure of UGX.4,973,679,927 were fully implemented whereas the remaining two (2) were partially implemented. \uf0b7 I noted that the program did not plan and budget for monitoring and enforcement of quality standards for LPG and lubricants sold to consumers. \uf0b7 I noted that the program established a fully equipped laboratory for the operation of the Fuel marking and quality monitoring program in 2009, however, the laboratory is yet to be accredited due to non-compliance to the international standard ISO/IEC 17025:2017."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "", "2019, three years after the initial completion date of 2016. \uf0b7 Out of the total number of 2,670 Project Affected Persons (PAPs) 2,390 (90%) were compensated, leaving a balance of 280 PAPs."], ["22", "Electricity Sector Development Project (ESDP) - UETCL June 2020 **Opinion** Unqualified", "\uf0b7 Out of the availed funds of UGX. 10,070,594,584 for the period, only UGX. 4,529,530,134 was utilized, leaving UGX. 5,541,064,450 representing an absorption level of only 45%. \uf0b7 I noted that Key project activities, such as the construction of the 220kV Kawanda \u2013Masaka Transmission Line, Bujagali substation upgrade , Transmission line bays for Kawanda interconnectors, Including Kawanda, Masaka and Mbarara Substation works were completed and energized later than the original target of 3 years. \uf0b7 Out of a total number of 2,661 Project Affected Persons( PAPs), 2,456 (92%) were compensated, leaving a balance of 205 PAPs outstanding."], ["23", "Fuel Marking and Quality Monitoring Program (FMQP) **Opinion** Unqualified", "\uf0b7 Out of the Approved Budget of UGX.8,227,363,200 for the Financial Year 2019/20, the entity realized UGX.7,908,669,453 representing performance of 96.1% of the target. \uf0b7 I noted that out of the Four (4) sampled activities with a total expenditure of UGX.5,636,204,578, only two (2) activities (50%) with a total expenditure of UGX.4,973,679,927 were fully implemented whereas the remaining two (2) were partially implemented. \uf0b7 I noted that the program did not plan and budget for monitoring and enforcement of quality standards for LPG and lubricants sold to consumers. \uf0b7 I noted that the program established a fully equipped laboratory for the operation of the Fuel marking and quality monitoring program in 2009, however, the laboratory is yet to be accredited due to non-compliance to the international standard ISO/IEC 17025:2017."], ["24", "Atomic Energy Council (AEC) **Opinion** Unqualified", "\uf0b7 Out of the budgeted funds of UGX.28Bn for the period, UGX.10.68Bn was released, resulting in a shortfall of UGX.17.32Bn which is 62% of the target. Out of the budget for NTR of UGX.260M for the period, UGX.281.93M was collected, representing a performance of 101% of the target. \uf0b7 I assessed the implementation of 10 outputs that were fully quantified worth UGX.5.54Bn and I noted that 7 outputs worth UGX.4.04Bn were partially implemented, 3 outputs worth 1.5Bn were not implemented at all. \uf0b7 I noted inadequate radiation protection and safety laboratories, the calibration of dosimetry equipment were undertaken in Tanzania through the Tanzania Atomic Energy Commission at a cost of USD 200 per unit. \uf0b7 I noted Non-compliance with Standard Operating Procedures (SOPs), Out of 67 facilities, 20 were closed as at 30th June 2020. \uf0b7 Out of a total of 443 active facilities, 196 facilities (44.2%) were unlicensed. Of these, 59 had not been licensed before, 137 had expired licenses. Of the unlicensed facilities 140 were private entities while 31 were Government entities."], ["25", "Strengthening the management of Oil and Gas project in Uganda (SMOGPU) Phase 3 **Opinion** Unqualified", "\uf0b7 Out of the budgeted Donor funds of USD 451,962 for the period, USD.240,107.21 was received, representing a performance of 53%. Out of the budget of UGX. 1.1Bn under GOU counterpart funds , No funds were received in the period under review. \uf0b7 I noted that Key project activities, under the Resource Pillar, Revenue pillar, Environment Pillar and Safety Pillars were not implemented owing to COVID- 19 constraints."], ["26", "Mbarara - Nkenda; Tororo - Lira Transmission Lines", "\uf0b7 Out of the available funds of UGX.9,780,730,937, for the period, UGX.8,227,706,438 was utilized, resulting into an unspent balance of UGX.1,453,024,499 representing an absorption level of 84%. \uf0b7 I noted that Key project activities, such as construction of the Mbarara \u2013"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "185", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "Nkenda Transmission Line was completed and energized. However construction of the Tororo \u2013Lira Segment was not yet completed inspite of the initial completion date of 27th January 2015. \uf0b7 Out of 4,701 PAPs, under Tororo-Line Transmission Line segment, 4,380 had been compensated leaving a balance of 321 PAPs (7%). Under Mbarara- Nkenda Transmission Line segment, out of the 1916 PAPs, 1689 were compensated leaving a balance of 227 (12%) PAPs. Delayed compensation denies PAPs their livelihoods."], ["27", "Nile Equatorial lakes subsidiary Action Plan (NELSAP) **Opinion** Unqualified", "\uf0b7 Out of the available GoU funding of USD 6.28M, only USD 1.52M was absorbed leaving an un-spent balance of USD.4.758M (UGX.17.486bn). \uf0b7 I noted that the Project has contingent liabilities totaling to UGX.786,000,000 and USD.651,511 relating to court cases concerning Project Affected Persons (PAPs). The Project financing ended and these contingencies have not crystalized and there has been no provision for their future settlement. \uf0b7 I noted under Lots 1 to 5 on the Construction of Rural Electrification Schemes in various regions of the Country, that stringing of Medium and Low Voltage Lines was not undertaken, Installation of Transformers and Erection of Poles were partially done. \uf0b7 Similarly, under Lot 6; on Construction of Medium and Low Voltage Networks under the Rural Electrification schemes in the Eastern and North Eastern Service territories, delivery and erection of poles, structural dressing and stay assembly works had been done, but the MV and LV stringing was on- going. The transformers and switchgear were not installed as planned by the contractor hence delayed project completion."], ["28", "Hoima - Nkenda Transmission Lines **Opinion** Unqualified", "\uf0b7 Out of the funds received of UGX.13,669,864,243 for the period,UGX.4,888,500,820 was utilized , resulting to an unspent balance of UGX. 8,781,363,423 representing an absorption level of only 35.7%. \uf0b7 I noted outstanding receivables totalling to UGX 140,272,966 relating to unrecovered advance payment to a contractor who abandoned the construction of resettlement houses for project affected persons in 2012. The case is in Court. \uf0b7 I noted that Key project activities, such as construction of Nkenda-Hoima Transmission Line and Associated substations were completed and energized. However there were some pending defects on the Nkenda and Hoima Substations."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "Nkenda Transmission Line was completed and energized. However construction of the Tororo \u2013Lira Segment was not yet completed inspite of the initial completion date of 27th January 2015. \uf0b7 Out of 4,701 PAPs, under Tororo-Line Transmission Line segment, 4,380 had been compensated leaving a balance of 321 PAPs (7%). Under Mbarara- Nkenda Transmission Line segment, out of the 1916 PAPs, 1689 were compensated leaving a balance of 227 (12%) PAPs. Delayed compensation denies PAPs their livelihoods."], ["27", "Nile Equatorial lakes subsidiary Action Plan (NELSAP) **Opinion** Unqualified", "\uf0b7 Out of the available GoU funding of USD 6.28M, only USD 1.52M was absorbed leaving an un-spent balance of USD.4.758M (UGX.17.486bn). \uf0b7 I noted that the Project has contingent liabilities totaling to UGX.786,000,000 and USD.651,511 relating to court cases concerning Project Affected Persons (PAPs). The Project financing ended and these contingencies have not crystalized and there has been no provision for their future settlement. \uf0b7 I noted under Lots 1 to 5 on the Construction of Rural Electrification Schemes in various regions of the Country, that stringing of Medium and Low Voltage Lines was not undertaken, Installation of Transformers and Erection of Poles were partially done. \uf0b7 Similarly, under Lot 6; on Construction of Medium and Low Voltage Networks under the Rural Electrification schemes in the Eastern and North Eastern Service territories, delivery and erection of poles, structural dressing and stay assembly works had been done, but the MV and LV stringing was on- going. The transformers and switchgear were not installed as planned by the contractor hence delayed project completion."], ["28", "Hoima - Nkenda Transmission Lines **Opinion** Unqualified", "\uf0b7 Out of the funds received of UGX.13,669,864,243 for the period,UGX.4,888,500,820 was utilized , resulting to an unspent balance of UGX. 8,781,363,423 representing an absorption level of only 35.7%. \uf0b7 I noted outstanding receivables totalling to UGX 140,272,966 relating to unrecovered advance payment to a contractor who abandoned the construction of resettlement houses for project affected persons in 2012. The case is in Court. \uf0b7 I noted that Key project activities, such as construction of Nkenda-Hoima Transmission Line and Associated substations were completed and energized. However there were some pending defects on the Nkenda and Hoima Substations."], ["29", "Hoima \u2013 Kinyara \u2013 Kafu Transmission Line **Opinion** Unqualified", "\uf0b7 Out of the available funds of USD 1,893,414, for the period, USD. 62,169 was spent, resulting into an unspent balance of USD. 1,831,245, representing absorption level of only 3%. \uf0b7 I noted delayed construction of the Hoima- Kafu Transmission Line, due to cancellation of a World Bank Loan in October 2017. The New funding arrangements for the Project had not been concluded by 30th June 2020. \uf0b7 Out of 509 identified Project Affected Persons (PAPs) under Kinyara-Kafu segment, 458 (91%) were compensated, leaving a total of 51 PAPs not compensated."], ["30", "Uganda Electricity Credit Capitalization Company Limited (UECCCL) **Opinion** Unqualified", "\uf0b7 No material"], ["31", "Mirama Kabale Electricity Transmission Line and Distribution Project \u2013 UETCL \u2013", "\uf0b7 No material issue."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "186", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2016/2017 **Opinion** Unqualified", ""], ["32", "Mirama Kabale Electricity Transmission Line and Distribution Project \u2013 UETCL \u2013 2017/2018 **Opinion** Unqualified", "\uf0b7 No material issue."], ["33", "IDB III - Grid Rural Electrification Project 2019 **Opinion** Unqualified", "\uf0b7 Out of the Loan amount of USD 70,730,000, the Bank disbursed USD 43,465,023.03 representing 61%. Of the funds owing to slow absorption of the loan. \uf0b7 I noted that under Lots 1 to 5, Construction of Rural Electrification Schemes in various regions of the country, construction works such as stringing of Medium and Low Voltage lines were not undertaken, while Installation of Transformers and Erection of Poles were partially done. \uf0b7 Under Lot 6; Construction of Medium and Low Voltage, the delivery and erection of poles, structural dressing and stay assembly works were done, however the MV and LV stringing was still on-going. The transformers and switchgear were not installed as planned."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "2016/2017 **Opinion** Unqualified", ""], ["32", "Mirama Kabale Electricity Transmission Line and Distribution Project \u2013 UETCL \u2013 2017/2018 **Opinion** Unqualified", "\uf0b7 No material issue."], ["33", "IDB III - Grid Rural Electrification Project 2019 **Opinion** Unqualified", "\uf0b7 Out of the Loan amount of USD 70,730,000, the Bank disbursed USD 43,465,023.03 representing 61%. Of the funds owing to slow absorption of the loan. \uf0b7 I noted that under Lots 1 to 5, Construction of Rural Electrification Schemes in various regions of the country, construction works such as stringing of Medium and Low Voltage lines were not undertaken, while Installation of Transformers and Erection of Poles were partially done. \uf0b7 Under Lot 6; Construction of Medium and Low Voltage, the delivery and erection of poles, structural dressing and stay assembly works were done, however the MV and LV stringing was still on-going. The transformers and switchgear were not installed as planned."], ["34", "IDB III - Grid Rural Electrification Project 2020 **Opinion** Unqualified", "\uf0b7 Out of the loan amount of USD 70,730,000, the Bank disbursed USD 16,404,065.70, giving a cumulative total disbursement of USD 59,869,078.73, over the project life, representing a performance of 84.6% of the total loan facility. \uf0b7 There were shortfalls of 42.03KM, 118.931KM and 24 transformers, between the planned and actual Medium, Low Voltage lines and transformers constructed under Lot 1 respectively. \uf0b7 I noted shortfalls of 37.18KM, 4.88KM and 9 transformers, between the planned and actual Medium, Low Voltage Lines and transformers constructed under Lot 2. respectively. \uf0b7 I noted that out of the Planned 242.18KM Medium voltage, 516,6KM Low Voltage lines and 151 transformers, 209.37KM, 312.66KM and 168 transformers were installed under Lot 4 respectively."], ["35", "National Content Development for the Oil Sector Project (NCDO) **Opinion** Unqualified", "\uf0b7 Out of the approved Project grant of USD 500,000 (UGX.1.846bn) for the various project activities, only USD 282,980 (UGX.1.045bn) was released, representing a performance of 56.5%. However, by the time of project closure, only USD 203,287 (UGX.0.751bn) had been absorbed by the Project representing 40.7% leaving an un-spent amount of USD 79,692.67 (UGX.0.294bn). \uf0b7 Key Project activities such as; Support to the Development of the Petroleum Geosciences Program at Makerere University, and the printing and dissemination of the National Content Policy and Regulations, were not undertaken."], ["", "**EDUCATION SECTOR**", ""], ["1", "Ministry of Education and sports (MoES) **Opinion** Unqualified", "\uf0b7 Out of the planned 61 strategic targets/goals, 8 targets had been fully achieved, 5 were partially achieved, 4 not achieved at all, 21 targets were not measurable because they lacked targeted outputs, while 24 outputs were not tracked across the duration of the strategic plan hence not measureable . \uf0b7 Out of the budgeted NTR of UGX.6,276,078,909 for the financial year 2019/2020, only UGX. 135,112,603 was collected representing performance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "187", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of 2.15% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.54.71bn representing 11.7% of the budget. Furthermore, the entity remained with unspent balance of of UGX.14.271Bn representing an absorption level of 95%. \uf0b7 The Ministry received off-budget financing to the tune of UGX.17,904,491,000 which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 27 out-puts worth UGX.215.91 representing 76% of the total budget and noted that 6 outputs with 7 activities and expenditure worth UGX.28.5Bn were not quantified to enable measurement of performance. I also noted that One (1) output with 5 activities and expenditure worth UGX.1.43Bn was insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX.186Bn assessed; 4 activities representing 39% was fully implemented while 28 activities representing 33% were partially implemented as 21 activities representing 28% were not implemented at all. \uf0b7 Arrears totalling to UGX. 26.6Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the ministry had obligations amounting to UGX.9, 113,441,500 regarding court awards, but there was no budget provision for their settlement. \uf0b7 The Ministry paid domestic arrears of UGX.266,427,349 which were neither disclosed in the prior year financial statements nor the final budget for the financial year under review. \uf0b7 There was lack of Land titles for beneficiary schools constructed by the Ministry under TIET, BTVET. \uf0b7 I noted that the entity procured 43 vehicles in the last three years at a cost of 7.8Bn, but shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, 2 vehicles procured not in the assets register while 8 vehicles were recorded without sufficient details as required by the Accountant General. I also noted that the entity did not have a fleet management policy and the budget for maintenance over the previous three years was under funded by 0.2Bn. \uf0b7 I noted that most of the private schools did not have Board of governors, and those which had the boards, they were either not approved or inactive and/ or not fully constituted with 12 members as required by the guidelines.", null], ["2", "Uganda Skills Development Project- 1338-IDA \u2013 MOES Component **Opinion** Unqualified", "\uf0b7 Out of the planned Six (6) strategic Outputs, One (1) output had been fully quantified, four (4) were partially quantified and one (1) was not quantified at all to enable performance measurement. \uf0b7 Out of budgeted World Bank collections of UGX.76.9bn, a sum of UGX.77.9bn was realized, representing a performance of 101 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.53bn representing 42.4% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 78.6 Bn, a sum of UGX. 28.3 Bn was spent by the entity resulting into unspent balance of UGX 50.3Bn representing an absorption level of 36%. \uf0b7 A sum of USD.33,249,327 (42.5%) out of USD.78,200,000 has to-date been disbursed and received by the Ministry of Education and sports despite having only 18 months (23.1%) of the project life time remaining. \uf0b7 I further noted that only USD.15,919,741.79 (47.9%) of the total grant received by the Project had been absorbed as at the end of the financial year under review leaving a balance of USD.17,329,585.21 on the project and colleges bank accounts. This leaves the project management with barely 18 months to absorb the remaining balance of USD. 62,280,258.21."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "of 2.15% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.54.71bn representing 11.7% of the budget. Furthermore, the entity remained with unspent balance of of UGX.14.271Bn representing an absorption level of 95%. \uf0b7 The Ministry received off-budget financing to the tune of UGX.17,904,491,000 which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 27 out-puts worth UGX.215.91 representing 76% of the total budget and noted that 6 outputs with 7 activities and expenditure worth UGX.28.5Bn were not quantified to enable measurement of performance. I also noted that One (1) output with 5 activities and expenditure worth UGX.1.43Bn was insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX.186Bn assessed; 4 activities representing 39% was fully implemented while 28 activities representing 33% were partially implemented as 21 activities representing 28% were not implemented at all. \uf0b7 Arrears totalling to UGX. 26.6Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the ministry had obligations amounting to UGX.9, 113,441,500 regarding court awards, but there was no budget provision for their settlement. \uf0b7 The Ministry paid domestic arrears of UGX.266,427,349 which were neither disclosed in the prior year financial statements nor the final budget for the financial year under review. \uf0b7 There was lack of Land titles for beneficiary schools constructed by the Ministry under TIET, BTVET. \uf0b7 I noted that the entity procured 43 vehicles in the last three years at a cost of 7.8Bn, but shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, 2 vehicles procured not in the assets register while 8 vehicles were recorded without sufficient details as required by the Accountant General. I also noted that the entity did not have a fleet management policy and the budget for maintenance over the previous three years was under funded by 0.2Bn. \uf0b7 I noted that most of the private schools did not have Board of governors, and those which had the boards, they were either not approved or inactive and/ or not fully constituted with 12 members as required by the guidelines.", null], ["2", "Uganda Skills Development Project- 1338-IDA \u2013 MOES Component **Opinion** Unqualified", "\uf0b7 Out of the planned Six (6) strategic Outputs, One (1) output had been fully quantified, four (4) were partially quantified and one (1) was not quantified at all to enable performance measurement. \uf0b7 Out of budgeted World Bank collections of UGX.76.9bn, a sum of UGX.77.9bn was realized, representing a performance of 101 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.53bn representing 42.4% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 78.6 Bn, a sum of UGX. 28.3 Bn was spent by the entity resulting into unspent balance of UGX 50.3Bn representing an absorption level of 36%. \uf0b7 A sum of USD.33,249,327 (42.5%) out of USD.78,200,000 has to-date been disbursed and received by the Ministry of Education and sports despite having only 18 months (23.1%) of the project life time remaining. \uf0b7 I further noted that only USD.15,919,741.79 (47.9%) of the total grant received by the Project had been absorbed as at the end of the financial year under review leaving a balance of USD.17,329,585.21 on the project and colleges bank accounts. This leaves the project management with barely 18 months to absorb the remaining balance of USD. 62,280,258.21."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "188", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted during the financial year 2019/20 that out of the total planned procurements worth USD.46,028,653 and UGX.155,000,000, procurements worth USD.22,336,104 (48.5%) and UGX.70,000,000 (45.2%) were not undertaken.", null], ["3", "Kyambogo University **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the University, all the 5 were only partially achieved. \uf0b7 Out of the budgeted NTR of UGX.77.1Bn for the financial year 2019/2020, UGX.77.5 was collected representing performance of 101% of the target. \uf0b7 There was a shortfall in GOU releases amounting to UGX.1.35bn representing 1% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.32Bn representing an absorption level of 94.5%. \uf0b7 I sampled 22 out-puts with 49 activities worth UGX. 126.42Bn representing 93.6 % of the total budget and noted that 6 outputs with no activities stated worth UGX.4.06Bn were not quantified to enable measurement of performance. Furthermore, of the 33 quantified activities worth UGX.118.57Bn assessed; 6 activities representing 18% was fully implemented 27 activities representing 82% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 4 quarterly performance reports were submitted after the quarterly deadline. \uf0b7 The university had outstanding payables of UGX.19,383,222,812 as at the beginning of the financial year under review. Payables totaling to UGX.25,330,177 were incurred during the year and UGX.11,475,583,038 was settled in the year leaving a closing balance of UGX.7,904,639,774. \uf0b7 I noted that only UGX.141,000,000 was provided for domestic arrears during the FY2019/20 despite having accumulated outstanding bills of UGX.19,383,222,812 in the previous financial year FY2018/19. \uf0b7 I observed that the University had outstanding court awards totaling to UGX.652,753,428 at the beginning of the year. During the financial year under review, the University lost four (4) cases of the twenty seven (27) cases that were outstanding at the beginning of the Financial year and court awarded UGX.230,766,500 and USD.16,200 which resulted into accumulated payables in Court awards to the tune of UGX.883,519,928 as at the close of the financial year. \uf0b7 I noted that UGX.48,372,678 was advanced to staff to travel abroad for official engagements, but their travel plans were frustrated by the lock down due to the outbreak of COVID-19 pandemic. However, recoveries had not been made at the time of writing this report. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.317Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, inadequate allocation of vehicles to departments/units, inadequacy of vehicle maintenance funding . I also noted that the entity had a draft fleet management policy. \uf0b7 I noted that 41 out of the 156 programs offered by the University had no up- to-date accreditation contrary to Section 119A of the Universities and Other Tertiary Institutions Act. \uf0b7 I noted that out of the 1,474 approved posts for the University, only 807 (54.7%) were filled leaving 667 (45.3%) posts vacant. Among the Vacant Posts were 36 Professors,55 Associate Professors, and 90 Senior Lecturers. \uf0b7 I noted that Illegal occupants on the university land had increased from 204 reported in my report of financial year 2017/18 to 256 with permanent structures there on. Furthermore, I observed that Kasigiri area (K5 village) boundaries were not opened/ demarcated to show the mapped out area for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted during the financial year 2019/20 that out of the total planned procurements worth USD.46,028,653 and UGX.155,000,000, procurements worth USD.22,336,104 (48.5%) and UGX.70,000,000 (45.2%) were not undertaken.", null], ["3", "Kyambogo University **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the University, all the 5 were only partially achieved. \uf0b7 Out of the budgeted NTR of UGX.77.1Bn for the financial year 2019/2020, UGX.77.5 was collected representing performance of 101% of the target. \uf0b7 There was a shortfall in GOU releases amounting to UGX.1.35bn representing 1% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.32Bn representing an absorption level of 94.5%. \uf0b7 I sampled 22 out-puts with 49 activities worth UGX. 126.42Bn representing 93.6 % of the total budget and noted that 6 outputs with no activities stated worth UGX.4.06Bn were not quantified to enable measurement of performance. Furthermore, of the 33 quantified activities worth UGX.118.57Bn assessed; 6 activities representing 18% was fully implemented 27 activities representing 82% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 4 quarterly performance reports were submitted after the quarterly deadline. \uf0b7 The university had outstanding payables of UGX.19,383,222,812 as at the beginning of the financial year under review. Payables totaling to UGX.25,330,177 were incurred during the year and UGX.11,475,583,038 was settled in the year leaving a closing balance of UGX.7,904,639,774. \uf0b7 I noted that only UGX.141,000,000 was provided for domestic arrears during the FY2019/20 despite having accumulated outstanding bills of UGX.19,383,222,812 in the previous financial year FY2018/19. \uf0b7 I observed that the University had outstanding court awards totaling to UGX.652,753,428 at the beginning of the year. During the financial year under review, the University lost four (4) cases of the twenty seven (27) cases that were outstanding at the beginning of the Financial year and court awarded UGX.230,766,500 and USD.16,200 which resulted into accumulated payables in Court awards to the tune of UGX.883,519,928 as at the close of the financial year. \uf0b7 I noted that UGX.48,372,678 was advanced to staff to travel abroad for official engagements, but their travel plans were frustrated by the lock down due to the outbreak of COVID-19 pandemic. However, recoveries had not been made at the time of writing this report. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.317Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, inadequate allocation of vehicles to departments/units, inadequacy of vehicle maintenance funding . I also noted that the entity had a draft fleet management policy. \uf0b7 I noted that 41 out of the 156 programs offered by the University had no up- to-date accreditation contrary to Section 119A of the Universities and Other Tertiary Institutions Act. \uf0b7 I noted that out of the 1,474 approved posts for the University, only 807 (54.7%) were filled leaving 667 (45.3%) posts vacant. Among the Vacant Posts were 36 Professors,55 Associate Professors, and 90 Senior Lecturers. \uf0b7 I noted that Illegal occupants on the university land had increased from 204 reported in my report of financial year 2017/18 to 256 with permanent structures there on. Furthermore, I observed that Kasigiri area (K5 village) boundaries were not opened/ demarcated to show the mapped out area for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "189", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Kyambogo University. \uf0b7 I noted that all the 61 buildings in the University and six (6) buildings at Bushenyi and Soroti learning centers lacked occupier certificate of registration from the commissioner of Health and Safety contrary to Sec. 40 (2) of the Occupational safety and Health (OSH) Act, 2006.", null], ["4", "Makerere University Kampala **Opinion** Unqualified", "\uf0b7 I noted that at the time of concluding the audit (December 2020), all the planned sixty five (65) strategic targets/goals were partially achieved. \uf0b7 I noted that the University budgeted to collect NTR of UGX.95.84Bn during the year under review, out of which only UGX.79.06Bn was collected, representing a performance of 83.2% of the target. I further noted that of the collected NTR of UGX.79.06Bn, only UGX.77.12Bn was remitted to the UCF leaving a balance of UGX.1.94Bn. \uf0b7 The University budgeted to receive UGX.332.24Bn from Treasury out of which UGX.325.05Bn was warranted, resulting in a deficit of UGX.7.19Bn which is 2.2% of the budget. Out of the total receipts, UGX.320.389Bn was spent by the University resulting into an unspent balance of UGX4.66Bn, representing an absorption level of 98.6%. The unspent balance at the end of the financial year was swept back to the consolidated fund account. \uf0b7 The University received off-budget financing to the tune of UGX.65,327,874,190.29 which was not transferred to the consolidated fund as required by the law. These funds were received directly from both development partners and other stakeholders for undertaking activities not budgeted for. \uf0b7 The University planned to implement 10 outputs with 28 activities of which; 2 outputs with a total of 10 activities and expenditure worth UGX.264.33Bn were insufficiently quantified, 8 activities (80%) were quantified while 2 activities (20%) were not clearly. Similarly, 8 outputs with a total of 18 activities and expenditure worth UGX.13.55Bn were insufficiently quantified. \uf0b7 Included in the receivables of UGX.24,723,350,866 in the statement of financial position are uncollected tuition fees from students worth UGX.21,941,188,222. \uf0b7 Included in the statement of financial position are Pension Liabilities of UGX.23,920,219,207 resulting from accumulation of In-House Retirement Benefits. The liability has been outstanding since 2010. \uf0b7 Included in domestic arrears paid of UGX.3,721,072,651 as recognized in the cash flow statement and disclosed in the statement of outstanding commitments are garnished funds of UGX.1,526,027,265 and payment of unbudgeted employee costs of UGX.976,318,137. \uf0b7 I noted that whereas the University paid UGX. 4,896,381,592 (88%) of the contract sum, the indoor Sports Arena remained incomplete. \uf0b7 I noted that out of the released Research funds of UGX.30,200,000,000 in the year, only UGX.22,106,855,911 was disbursed to researchers and other research related activities leaving a balance of UGX.8,093,144,089 unspent at the closure of the financial year which was swept back to UCF. In addition, out of the spent funds, UGX. 5,104,463,663 were transferred to the university Subvention Account other than being transferred to the consolidated fund. \uf0b7 I noted that 13 vehicles (100%) at a total cost of UGX.3,131,986,270 were procured without prior clearance from MoPS. 13 vehicles (100%) that were purchased at a total cost of UGX.3,131,986,270 were acquired without undertaking the needs assessment and were procured without specifications and the needs approval by the directorate of Estates of Makerere University. \uf0b7 The University only realized and spent a total of UGX.2,095,332,048 against the vehicle maintenance budget of UGX.2,605,975,834 for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall to the tune of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "Kyambogo University. \uf0b7 I noted that all the 61 buildings in the University and six (6) buildings at Bushenyi and Soroti learning centers lacked occupier certificate of registration from the commissioner of Health and Safety contrary to Sec. 40 (2) of the Occupational safety and Health (OSH) Act, 2006.", null], ["4", "Makerere University Kampala **Opinion** Unqualified", "\uf0b7 I noted that at the time of concluding the audit (December 2020), all the planned sixty five (65) strategic targets/goals were partially achieved. \uf0b7 I noted that the University budgeted to collect NTR of UGX.95.84Bn during the year under review, out of which only UGX.79.06Bn was collected, representing a performance of 83.2% of the target. I further noted that of the collected NTR of UGX.79.06Bn, only UGX.77.12Bn was remitted to the UCF leaving a balance of UGX.1.94Bn. \uf0b7 The University budgeted to receive UGX.332.24Bn from Treasury out of which UGX.325.05Bn was warranted, resulting in a deficit of UGX.7.19Bn which is 2.2% of the budget. Out of the total receipts, UGX.320.389Bn was spent by the University resulting into an unspent balance of UGX4.66Bn, representing an absorption level of 98.6%. The unspent balance at the end of the financial year was swept back to the consolidated fund account. \uf0b7 The University received off-budget financing to the tune of UGX.65,327,874,190.29 which was not transferred to the consolidated fund as required by the law. These funds were received directly from both development partners and other stakeholders for undertaking activities not budgeted for. \uf0b7 The University planned to implement 10 outputs with 28 activities of which; 2 outputs with a total of 10 activities and expenditure worth UGX.264.33Bn were insufficiently quantified, 8 activities (80%) were quantified while 2 activities (20%) were not clearly. Similarly, 8 outputs with a total of 18 activities and expenditure worth UGX.13.55Bn were insufficiently quantified. \uf0b7 Included in the receivables of UGX.24,723,350,866 in the statement of financial position are uncollected tuition fees from students worth UGX.21,941,188,222. \uf0b7 Included in the statement of financial position are Pension Liabilities of UGX.23,920,219,207 resulting from accumulation of In-House Retirement Benefits. The liability has been outstanding since 2010. \uf0b7 Included in domestic arrears paid of UGX.3,721,072,651 as recognized in the cash flow statement and disclosed in the statement of outstanding commitments are garnished funds of UGX.1,526,027,265 and payment of unbudgeted employee costs of UGX.976,318,137. \uf0b7 I noted that whereas the University paid UGX. 4,896,381,592 (88%) of the contract sum, the indoor Sports Arena remained incomplete. \uf0b7 I noted that out of the released Research funds of UGX.30,200,000,000 in the year, only UGX.22,106,855,911 was disbursed to researchers and other research related activities leaving a balance of UGX.8,093,144,089 unspent at the closure of the financial year which was swept back to UCF. In addition, out of the spent funds, UGX. 5,104,463,663 were transferred to the university Subvention Account other than being transferred to the consolidated fund. \uf0b7 I noted that 13 vehicles (100%) at a total cost of UGX.3,131,986,270 were procured without prior clearance from MoPS. 13 vehicles (100%) that were purchased at a total cost of UGX.3,131,986,270 were acquired without undertaking the needs assessment and were procured without specifications and the needs approval by the directorate of Estates of Makerere University. \uf0b7 The University only realized and spent a total of UGX.2,095,332,048 against the vehicle maintenance budget of UGX.2,605,975,834 for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall to the tune of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "190", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.510,643,786 which is 20% of the budgeted asset maintenance funding. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed that while some cost Centres were understaffed, others were overstaffed in some positions leaving to an overall staffing gap of 703 positions, which is 48 % of the approved establishment.", null], ["5", "NOHRED Project Makerere **Opinion** Unqualified", "\uf0b7 At the end of the financial year, funds to the tune of USD.782,686 (Nok 6,876,989) remained unabsorbed. Management explained that this was largely caused by the effect of COVID-19 Pandemic that affected implementation of planned activities such as; the PhD students\u2019 travel abroad for paper presentations, and supervision by external supervisors from outside Uganda which were affected by the travel ban; and the annual meetings that were halted. This implied that the Project was not in position to absorb all the funds budgeted for."], ["6", "Makerere \u2013 SIDA Bilateral Research Program **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "UGX.510,643,786 which is 20% of the budgeted asset maintenance funding. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed that while some cost Centres were understaffed, others were overstaffed in some positions leaving to an overall staffing gap of 703 positions, which is 48 % of the approved establishment.", null], ["5", "NOHRED Project Makerere **Opinion** Unqualified", "\uf0b7 At the end of the financial year, funds to the tune of USD.782,686 (Nok 6,876,989) remained unabsorbed. Management explained that this was largely caused by the effect of COVID-19 Pandemic that affected implementation of planned activities such as; the PhD students\u2019 travel abroad for paper presentations, and supervision by external supervisors from outside Uganda which were affected by the travel ban; and the annual meetings that were halted. This implied that the Project was not in position to absorb all the funds budgeted for."], ["6", "Makerere \u2013 SIDA Bilateral Research Program **Opinion** Unqualified", "\uf0b7 No material issues."], ["7", "Makerere University Africa Centre of Excellence in Materials, Product Development and Nano-Technology Project (MAPRONANO) **Opinion** Unqualified", "\uf0b7 Out of the budgeted US $1,233,000 in the year under review, only US $1,051,666.62 was received by Mapronano Project reflecting underfunding of US $181,333.38 (14.71%). \uf0b7 At the time of audit (October 2020), only US$.2,747,662 (46%), cumulatively had been released out of US $ 6,000,000, leaving a balance of US $3,252,338 unreleased of the total project budget. \uf0b7 Out of the released US $1,051,666, only US $1,015,662 was spent by the project resulting into unspent balance of US$36,004 representing under absorption level of 3.42%. \uf0b7 I assessed implementation of the eight (8) out puts with 26 activities that were fully quantified worth US $1,233,000 and noted that three (3) outputs with a total of four (4) activities worth US $108,000 were fully implemented. The project implemented all the activities (100%) within these output. \uf0b7 Five (5) outputs with a total of twenty two (22) activities worth US $1,125,000 were partially implemented. The project management implemented sixteen (16) activities fully, four (4) activities partially and two (2) activities were not implemented within these outputs."], ["8", "Makerere University Regional center for crop Improvement (MARCCI) Project **Opinion** Unqualified", "\uf0b7 Out of the budgeted USD 1,803,910 in the year under review, only USD 924,018 was received by MaRCCI reflecting underfunding of USD 879,892 (48.8%). \uf0b7 At the time of audit (October 2020), only USD 3,241,800 (54%), cumulatively had been released out of USD 6,000,000 leaving USD 2,758,200 (46%) unrealized of the total project funding. \uf0b7 Out of 8 out puts that were fully quantified with a total of 24 activities, 4 outputs with a total of 10 activities worth USD 621,266.6 were fully (100%) implemented. 4 outputs with 14 activities worth USD 1,182,643.4 were partially implemented. \uf0b7 The Project management disclosed unpaid staffs salary arrears of USD.66,348 in the financial statements. The unpaid arrears were for the period of April, 2020 \u2013 June, 2020."], ["9", "Gulu University **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (October 2020), the University had 10 strategic targets/goals, but all the targets (with the exception of only two activities under the Research, Publications and Consultancies output) were not quantified to enable assessment of the level of performance. \uf0b7 The University budgeted to collect NTR of UGX.7,254,708,655 during the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "191", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "year under review out of which UGX.6,424,941,971 was collected, representing a performance of 88.6% of the target. \uf0b7 The University budgeted to receive UGX.49.54bn out of which UGX.45.59bn was warranted, resulting into under performance of UGX.3.95bn which is 7.97% of the budget. Out of the total receipts received of UGX 45.59bn, UGX. 45.30 was spent by the entity resulting in an unspent balance of UGX 0.29bn, representing an absorption level of 99.4%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 The University received off-budget financing to the tune of UGX.5,021,755,260 which was not transferred to the consolidated fund. The funds were received directly from development partners. \uf0b7 The University planned to implement 3 out puts with 11 activities of which 2 outputs with a total of 9 activities and expenditure worth UGX 1.62Bn were fully implemented. The entity implemented all the 9 activities (100%) within these outputs. One (1) output with 5 activities and expenditure worth UGX 0.07Bn was partially implemented. Out of the 5 activities, the entity implemented 4 activities (80%) while one (1) activity (20%) was partially implemented. \uf0b7 Included in the receivables balance of UGX2,384,894,482 in the statement of financial position are uncollected tuition from students of UGX.896,874,429 for the financial year ended 30th June 2020 and advances of UGX.1,488,110,053. I noted that the advances relate to the FY 2018/2019 and are long overdue. \uf0b7 University had accumulated domestic arrears of UGX.5,824,432,299 as at 30th June 2020. I noted that these arrears date as far back as 2015/16. \uf0b7 The University leased out four (4) acres of land located on plots 3-7, Laroo Division in Gulu Municipality for the construction of a student hostel. However, no ground rent has ever been collected and the University has never disclosed any liability from the proprietor. Furthermore, the land is not recorded in the University Assets register. \uf0b7 Gulu University is operating two campuses in Kitgum and Hoima which have not obtained accreditation by the National Council for Higher Education (NCHE) despite admitting students and conducting lectures at the campuses. \uf0b7 I noted that out of six (6) motor vehicles purchased in the FYs 2017/2018 and 2018/2019, one vehicle (17%), with a total cost of UGX.166,950,000 purchased during the period under review, was not in the procurement plan. I further noted that none of the vehicles acquired were captured in the fixed assets module of the GFMIS. The University\u2019s proposed Transport management Policy has never been passed to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 I noted that several University premises which were occupied after 2006 lack certificates of occupancy from the commissioner of Health and Safety contrary to the Act. These include; the Finance building, Agriculture and Environment building, ADB Library building, the Multi -Functional Laboratory building and the Administration Block. I further noted that the University does not have a safety committee in place to help in implementation of Health and safety guidelines. There are also no fire extinguishing gadgets like smoke detectors, a fire suppression system and water hydrants were also not available.", null], ["10", "Soroti University \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 Out of the sixteen (16) strategic targets/goals planned to be achieved by the university no target had been fully achieved, five (5) were partially achieved while eleven (11) were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX.731,560,741 for the financial year 2019/2020, UGX.264,984,000 was collected representing performance of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "192", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "36% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.3.24Bn representing 18.8% of the budget. Furthermore, the entity remained with unspent balance of UGX.3.03Bn representing an absorption level of 78.4%. \uf0b7 Out of the twenty three (23) outputs with a total of one hundred nine (109) activities and expenditure of UGX.10.79Bn sampled for assessment, only one (1) output with a total of one (1) activity and expenditure worth UGX 0.04Bn was fully quantified, seven (7) outputs with a total of 43 activities and expenditure worth UGX.8.84Bn were insufficiently quantified with 11 activities (26%) quantified while 32 activities (74%) were not clearly quantified to enable assessment of performance while 15 outputs with a total of sixty five (65) activities and expenditure worth UGX.1.92Bn were not quantified at all. Furthermore, the only one (1) output quantified with one (1) activity worth UGX.0.04Bn was partially implemented. \uf0b7 UGX.390,718,585 reported in the statement of financial position as deposits arising from the previous financial years was not supported by an explanatory note. \uf0b7 The University made payments for domestic arrears totalling to UGX.100,887,500 relating to the previous financial year which were neither disclosed in the prior year financial statements nor budgeted in the financial year under review. \uf0b7 Out of the 1,312 approved posts for the University, only 139 (11%) were filled leaving 1,165 (89%) posts vacant. Furthermore, 81 members of staff had remained on probation beyond the mandatory period of six months without being confirmed. \uf0b7 I noted salary disparities whereby some officers were earning salary scales higher than their job titles while others were earning salary scales lower than their job titles. \uf0b7 The University procured 5 vehicles in the last three years at a cost of 1.24Bn without clearance from Ministry of Public Service. Further, shortcomings were observed in the University\u2019s fleet management which included; all the 12 vehicles owned by the University were not posted on the Asset Management module in the Integrated Financial Management system (IFMS), lack of a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles, lack of maintenance work plan to guide management on spending on maintenance for all vehicles and inadequate vehicle allocation to key service centers in the University. \uf0b7 Evaluation committees did not follow the evaluation methodology stated in the bidding documents for procurements worth UGX.670,568,554. \uf0b7 I noted that management used direct procurement method for contracts worth UGX.118,648,641 without appropriate justification.", null], ["11", "Soroti University \u2013 2018/19 **Opinion** Qualified", "\uf0b7 Advance payments to 20 service providers totaling UGX.2.66Bn were recognized as receivables in the statement of financial position, however, the corresponding double entry to reduce the expenditure was not made, thus leading to an overstatement of the entity\u2019s expenditure by the same amount in both statements of financial performance and appropriation. \uf0b7 Sundry creditors to the tune of UGX.2.197Bn were not supported with the requisite documents, while payables to the tune of UGX.1.18Bn reportedly related to FY 2016/17, but this was not disclosed in both audited prior year financial statements of 2016/17 and 2017/18. Furthermore, a verification report by E&Y revealed that payables for the university as at 30th June, 2019 amounted to UGX.1.53Bn only. \uf0b7 Note 18 in regard to cash and cash equivalent amount did not disclose an adjustment of UGX.172,429,240, in respect to a garnish order that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "193", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "occasioned a direct charge on the university\u2019s bank account, in order to arrive at the reported cash and cash equivalent of UGX.13,603,281 thus depriving the users of the financial statement the vital information for decision making \uf0b7 Domestic arrears paid totaling to UGX.512,820,634 were neither disclosed in the prior year financial statements nor in the approved budget for the financial year under review. There was also no evidence that these payments were supported by a virement or supplementary approvals contrary to Section 21(1) of the PFMA (2015). \uf0b7 Examination of payment vouchers revealed that payments totaling to UGX.255,373,636 lacked supporting documents such as requisitions from user departments, contracts, delivery notes, invoices, and acknowledgement receipts. \uf0b7 Out of the budgeted revenue of UGX.742,000,000 for the financial year 2018/2019, UGX.46,245,546 was collected representing performance of 6% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.387,781,057 representing 2% of the budget. Furthermore, the entity remained with unspent balance of UGX.2.92Bn representing an absorption level of 84%. \uf0b7 I noted cases where the information reported in the annual performance reports was incorrect and inaccurate. Out of a total of 8 out puts analyzed, completion status reported in the annual reports was found inaccurate for 5 out puts upon verification. \uf0b7 I sampled 8 out-puts worth UGX.17.49Bn representing 96.9% of the total budget and noted that 2 outputs were fully quantified to enable measurement of performance while 6 outputs were partially quantified. \uf0b7 UGX.137,508,916 was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I was unable to confirm the accuracy and authenticity of payables totaling to UGX.390,718,585 in respect of advances from the Treasury which had not been accounted for due to absence of reconciliations/analysis reports to support the figure. \uf0b7 The University paid gratuity totaling to UGX.97,125,695 to its staff without deducting PAYE amounting to UGX.29,137,709 \uf0b7 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements and performance plans, failure to prepare performance improvement plans and weak internal controls in the management of staff attendance record system. \uf0b7 The University lacks a quality assurance unit. It was further observed that there was no properly documented quality assurance policy or program to undertake an independent assessment of its overall performance contrary to section 1.2.1 of the quality assurance framework for universities, 2016.", null], ["12", "Higher Education Students Financing Board (HESFB) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, all the five (5) were only partially achieved. \uf0b7 Out of budgeted NTR collections of UGX.0.4bn, a sum of UGX.0.58bn was realized, representing a performance of 144.2 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.06bn representing 0.2% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.30.3 Bn a sum of UGX.28.9 Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 95%. \uf0b7 I sampled 10 outputs with a total of sixty two (62) activities and expenditure"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "194", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "worth UGX.26.56 Bn and noted that all the activities were insufficiently quantified to enable assessment of performance. \uf0b7 The Board accumulated payables totalling to UGX.1,252,959,459 as at the 30th June 2020. This was attributed to failure by Makerere and Kyambogo Universities to submit invoices for payment, timely and inadequate funding. \uf0b7 I noted that only 200 (11%) of the 1,845 students who were awarded loans had their applications verified. The rest of the applications constituting 89% were not verified. \uf0b7 A review of the statistics of students\u2019 beneficiaries from the loan scheme over the last five (5) years indicated that on average only 42% of the qualifying applicants access the loan facility. \uf0b7 I noted that whereas the recoverable amount stood at UGX.2,568,798,065 as at the end of FY 2019/2020, only UGX.231,003,090 had been recovered representing a recovery rate of only 9%. \uf0b7 I observed that out of the approved staff establishment of 65 positions, the Board had only 27 (42%) resulting into shortage of 38 (58%) staff. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that they are still scattered in various government agencies such as Ministry of Education and Sports and Uganda Missions abroad.", null], ["13", "Uganda Teacher and School Effectiveness Project-1296 IDA (UTSEP) **Opinion** Unqualified", "\uf0b7 All the twenty two (22) targets/goals planned for implementation, had been fully achieved. \uf0b7 Out UGX.48Bn budgeted disbursements, only UGX.37.9Bn were received, resulting into a shortfall of UGX. 10.1Bn due to over budgeting over and above the available project funding while the project received 100% of the GOU counterpart funding of UGX.8.5Bn. \uf0b7 The Project remained with unspent balance of an unspent balance of UGX.2.15Bn, representing an absorption level of 97.2%. \uf0b7 I noted that the Project\u2019s prior year unspent balances of UGX.31.7 Bn brought forward were not included in the vote budget estimates, i.e not appropriated by Parliament thus constituting off-budget financing. \uf0b7 All the 13 outputs with a total of 37 activities and expenditure worth UGX.67.6 Bn were fully quantified. 12 outputs with a total of 26 activities worth UGX.56.7Bn were fully implemented while One (1) output with a total of eleven (11) activities worth UGX 10.9Bn was partially implemented. \uf0b7 I noted that, out of the UGX 5,151,530,000 transferred to UBOS, only UGX.1,649,282,800 had been accounted for leaving UGX 3,900,000,000 outstanding at the time of concluding the audit. \uf0b7 An Integrated Inspection System (IIS) developed under component three (Technical assistance) to evaluate the effectiveness of teaching and learning, and performance of the head teachers, as well as, the teachers in schools country wide and to monitor and evaluate the transparency, accountability and planning at the local and national level and loss of data had developed operational gaps. \uf0b7 I noted that there was resistance to teaching in Local Languages under the new Early Childhood Development framework for nursery schools. \uf0b7 I noted absence of trained Care-givers after UTSEP had funded training of teachers and care givers to support upscale Early Grade Reading (EGR) and Community Child Care Programs (CCCP), \uf0b7 There were inadequate storage facilities for books supplied under the Project implementation. \uf0b7 Occupation Permits were not issued prior to handing over and Utilization of UTSEP Constructed Structures. \uf0b7 I noted that 15 contractors were paid all the contract amounts including 5%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "worth UGX.26.56 Bn and noted that all the activities were insufficiently quantified to enable assessment of performance. \uf0b7 The Board accumulated payables totalling to UGX.1,252,959,459 as at the 30th June 2020. This was attributed to failure by Makerere and Kyambogo Universities to submit invoices for payment, timely and inadequate funding. \uf0b7 I noted that only 200 (11%) of the 1,845 students who were awarded loans had their applications verified. The rest of the applications constituting 89% were not verified. \uf0b7 A review of the statistics of students\u2019 beneficiaries from the loan scheme over the last five (5) years indicated that on average only 42% of the qualifying applicants access the loan facility. \uf0b7 I noted that whereas the recoverable amount stood at UGX.2,568,798,065 as at the end of FY 2019/2020, only UGX.231,003,090 had been recovered representing a recovery rate of only 9%. \uf0b7 I observed that out of the approved staff establishment of 65 positions, the Board had only 27 (42%) resulting into shortage of 38 (58%) staff. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that they are still scattered in various government agencies such as Ministry of Education and Sports and Uganda Missions abroad.", null], ["13", "Uganda Teacher and School Effectiveness Project-1296 IDA (UTSEP) **Opinion** Unqualified", "\uf0b7 All the twenty two (22) targets/goals planned for implementation, had been fully achieved. \uf0b7 Out UGX.48Bn budgeted disbursements, only UGX.37.9Bn were received, resulting into a shortfall of UGX. 10.1Bn due to over budgeting over and above the available project funding while the project received 100% of the GOU counterpart funding of UGX.8.5Bn. \uf0b7 The Project remained with unspent balance of an unspent balance of UGX.2.15Bn, representing an absorption level of 97.2%. \uf0b7 I noted that the Project\u2019s prior year unspent balances of UGX.31.7 Bn brought forward were not included in the vote budget estimates, i.e not appropriated by Parliament thus constituting off-budget financing. \uf0b7 All the 13 outputs with a total of 37 activities and expenditure worth UGX.67.6 Bn were fully quantified. 12 outputs with a total of 26 activities worth UGX.56.7Bn were fully implemented while One (1) output with a total of eleven (11) activities worth UGX 10.9Bn was partially implemented. \uf0b7 I noted that, out of the UGX 5,151,530,000 transferred to UBOS, only UGX.1,649,282,800 had been accounted for leaving UGX 3,900,000,000 outstanding at the time of concluding the audit. \uf0b7 An Integrated Inspection System (IIS) developed under component three (Technical assistance) to evaluate the effectiveness of teaching and learning, and performance of the head teachers, as well as, the teachers in schools country wide and to monitor and evaluate the transparency, accountability and planning at the local and national level and loss of data had developed operational gaps. \uf0b7 I noted that there was resistance to teaching in Local Languages under the new Early Childhood Development framework for nursery schools. \uf0b7 I noted absence of trained Care-givers after UTSEP had funded training of teachers and care givers to support upscale Early Grade Reading (EGR) and Community Child Care Programs (CCCP), \uf0b7 There were inadequate storage facilities for books supplied under the Project implementation. \uf0b7 Occupation Permits were not issued prior to handing over and Utilization of UTSEP Constructed Structures. \uf0b7 I noted that 15 contractors were paid all the contract amounts including 5%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "195", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "retention monies totaling to UGX.1,770,884,217 before completing correction of defects.", null], ["14", "Uganda Skills Development Project- 1338-IDA - PSFU Component **Opinion** Unqualified", "\uf0b7 I noted that the Project has made cummulative disbursements of only USD.9,446,360 against cummulative commitments of USD.14,508,455 representing 65% performance. \uf0b7 Out of the budgeted Revenue of UGX.20.95 Bn for the financial year 2019/2020, a sum of UGX.21.51 was collected representing a performance of 103% of the target. \uf0b7 The entity remained with unspent balance of UGX.3.4 Bn representing an absorption level of 84.2%."], ["15", "Uganda National Examinations Board (UNEB) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target had been fully achieved while five (5) targets had been partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 57.2bn, only UGX. 56.6bn was realized, representing a performance of 99% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.4.5bn representing 7% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 118.22 Bn, a sum of UGX. 118.22 Bn was spent by the entity representing an absorption level of 100%. \uf0b7 I sampled six outputs with a total of 33 activities and expenditure worth UGX118.22 Bn and noted that two (2) outputs with a total of 19 activities and expenditure worth UGX 92.87Bn were insufficiently quantified. Furthermore, all the 14 quantified activities worth UGX 25.44Bn assessed were fully implemented. \uf0b7 I noted that the Uganda National Examinations Board is primarily governed by the UNEB Act which was enacted on the 19th August 1983 has some weak clauses are not deterrent against examination malpractices. \uf0b7 I noted Shortcomings in UNEB\u2019s fleet management which included; absence of a fleet management policy; lack of vehicle inspections and irregular update of motor vehicle movement log books."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "retention monies totaling to UGX.1,770,884,217 before completing correction of defects.", null], ["14", "Uganda Skills Development Project- 1338-IDA - PSFU Component **Opinion** Unqualified", "\uf0b7 I noted that the Project has made cummulative disbursements of only USD.9,446,360 against cummulative commitments of USD.14,508,455 representing 65% performance. \uf0b7 Out of the budgeted Revenue of UGX.20.95 Bn for the financial year 2019/2020, a sum of UGX.21.51 was collected representing a performance of 103% of the target. \uf0b7 The entity remained with unspent balance of UGX.3.4 Bn representing an absorption level of 84.2%."], ["15", "Uganda National Examinations Board (UNEB) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target had been fully achieved while five (5) targets had been partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 57.2bn, only UGX. 56.6bn was realized, representing a performance of 99% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.4.5bn representing 7% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 118.22 Bn, a sum of UGX. 118.22 Bn was spent by the entity representing an absorption level of 100%. \uf0b7 I sampled six outputs with a total of 33 activities and expenditure worth UGX118.22 Bn and noted that two (2) outputs with a total of 19 activities and expenditure worth UGX 92.87Bn were insufficiently quantified. Furthermore, all the 14 quantified activities worth UGX 25.44Bn assessed were fully implemented. \uf0b7 I noted that the Uganda National Examinations Board is primarily governed by the UNEB Act which was enacted on the 19th August 1983 has some weak clauses are not deterrent against examination malpractices. \uf0b7 I noted Shortcomings in UNEB\u2019s fleet management which included; absence of a fleet management policy; lack of vehicle inspections and irregular update of motor vehicle movement log books."], ["16", "Makerere University Business School (MUBS) **Opinion** Unqualified", "\uf0b7 Out of 19 planned strategic targets/goals, one (1) target had been fully achieved, 17 were partially achieved while 1 was not achieved at all. \uf0b7 Out of the budgeted NTR of UGX.46.60Bn for the financial year 2019/2020 only UGX.36.89Bn was realized, representing a performance of 79.16% of the target. \uf0b7 The University budgeted to receive UGX.80.48Bn in Government receipts out of which UGX.78.63Bn was warranted, resulting into a shortfall of UGX.1.85Bn which is 2.3% of the budget. \uf0b7 The University received off-budget financing to the tune of UGX.976,419,144 which was not transferred to the consolidated fund as required by the law. Funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 I sampled 6 outputs with a total of 50 activities worth UGX.66.57Bn. 5 outputs with a total of 47 activities and expenditure of UGX.62.459Bn were fully quantified. One (1) output with a total of three (3) activities and expenditure worth UGX 4.109Bn were insufficiently quantified. \uf0b7 I assessed the implementation of 5 out puts that were fully quantified with a sample of 10 activities worth UGX.56.758Bn and noted that 1 output with a total of 2 activities worth UGX.51.712Bn was fully implemented. 3 outputs with a total of 4 activities worth UGX.4.025Bn were partially implemented 1 output with a total of 4 activities worth 1.020Bn was not implemented. \uf0b7 Included in the domestic arrears total are statutory deductions of UGX.2,246,784,831 that were not remitted to URA ( PAYE -"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "196", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.139,775,052), and NSSF (UGX.2,107,009,779). Furthermore, functional fees of UGX.1,907,747,700 collected from students and due to Makerere University were not remitted. \uf0b7 I noted that domestic arrears totaling to UGX.9,659,993,758 were paid during the year but the amount had not been budgeted and appropriated by Parliament. \uf0b7 A review of MUBS staffing status revealed that out of the 2,551 approved posts, only 1,158 (45%) were filled leaving 1,393 (55%) posts vacant. It was further noted that the category of academic staff was the most affected with only 37% of the posts filled. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the University planned to spend UGX.450,000,000 on acquisition of vehicles from government funding. A sum of UGX.315,360,192 was warranted by the Treasury for the purpose and the University eventually spent UGX 315,360,192. \uf0b7 Shortcomings were observed in the University\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un updated asset management module, unapproved fleet management policy. \uf0b7 The University experienced a budget shortfall of UGX.134,639,808 for the planned purchase of vehicles which impacted on service delivery. \uf0b7 The University had accumulated domestic arrears to the tune of UGX.9,491,198,850 by the end of the financial year 2019/2020 compared to the previous year\u2019s arrears of UGX.19,084,373,665. \uf0b7 I noted that staffs at the same rank and salary scale were being paid at different salary rates with some staff earning twice as much as their colleagues in the same salary scale. \uf0b7 Some staffs were significantly under paid as their salaries were much lower than what was issued by the Ministry of Public Service.", null], ["17", "Lira University **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (October 2020), out of the planned 37 strategic targets/goals, 7 targets had been fully achieved, 26 were partially achieved while 4 were not achieved at all. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.587Bn during the year under review. Out of this, UGX2.404BN was collected, representing a performance of 93% of the target. Similarly, the University budgeted to receive UGX18.35Bn; however UGX20.24Bn was warranted, resulting in a surplus of UGX1.89Bn which is 10.3% of the budget. \uf0b7 I noted that the University received off-budget financing to the tune of UGX53,623,270 which was not transferred to the consolidated fund as required by the law. \uf0b7 Out of the total receipts for the financial year of UGX.20.242Bn, UGX20.111Bn was spent by the University resulting in an unspent balance of UGX. 0.131Bn representing an absorption level of 99.3%. \uf0b7 Out of 15 outputs with a total of 69 activities and expenditure of UGX.20.1Bn, I reviewed the extent of quantification of outputs and activities and noted that ten (10) outputs with a total of thirty nine (39) activities and expenditure worth UGX 9.4Bn were fully quantified. That is, all the thirty nine (39) activities (100%) within these out-put were clearly quantified to enable assessment of performance. Five (5) outputs with a total of thirty (30) activities and expenditure worth UGX 10.7Bn were insufficiently quantified. I observed that out of the thirty (30) activities, twenty (22) activities (73.3%) were quantified while eight (8) activities (26.7%) were not clearly quantified to enable assessment of performance. \uf0b7 I assessed the implementation of ten (10) out puts that were fully quantified with a sample of thirty nine (39) activities worth UGX 9.425Bn and noted that three (3) outputs with a total of nine (9) activities worth UGX.1.871Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "UGX.139,775,052), and NSSF (UGX.2,107,009,779). Furthermore, functional fees of UGX.1,907,747,700 collected from students and due to Makerere University were not remitted. \uf0b7 I noted that domestic arrears totaling to UGX.9,659,993,758 were paid during the year but the amount had not been budgeted and appropriated by Parliament. \uf0b7 A review of MUBS staffing status revealed that out of the 2,551 approved posts, only 1,158 (45%) were filled leaving 1,393 (55%) posts vacant. It was further noted that the category of academic staff was the most affected with only 37% of the posts filled. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the University planned to spend UGX.450,000,000 on acquisition of vehicles from government funding. A sum of UGX.315,360,192 was warranted by the Treasury for the purpose and the University eventually spent UGX 315,360,192. \uf0b7 Shortcomings were observed in the University\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un updated asset management module, unapproved fleet management policy. \uf0b7 The University experienced a budget shortfall of UGX.134,639,808 for the planned purchase of vehicles which impacted on service delivery. \uf0b7 The University had accumulated domestic arrears to the tune of UGX.9,491,198,850 by the end of the financial year 2019/2020 compared to the previous year\u2019s arrears of UGX.19,084,373,665. \uf0b7 I noted that staffs at the same rank and salary scale were being paid at different salary rates with some staff earning twice as much as their colleagues in the same salary scale. \uf0b7 Some staffs were significantly under paid as their salaries were much lower than what was issued by the Ministry of Public Service.", null], ["17", "Lira University **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (October 2020), out of the planned 37 strategic targets/goals, 7 targets had been fully achieved, 26 were partially achieved while 4 were not achieved at all. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.587Bn during the year under review. Out of this, UGX2.404BN was collected, representing a performance of 93% of the target. Similarly, the University budgeted to receive UGX18.35Bn; however UGX20.24Bn was warranted, resulting in a surplus of UGX1.89Bn which is 10.3% of the budget. \uf0b7 I noted that the University received off-budget financing to the tune of UGX53,623,270 which was not transferred to the consolidated fund as required by the law. \uf0b7 Out of the total receipts for the financial year of UGX.20.242Bn, UGX20.111Bn was spent by the University resulting in an unspent balance of UGX. 0.131Bn representing an absorption level of 99.3%. \uf0b7 Out of 15 outputs with a total of 69 activities and expenditure of UGX.20.1Bn, I reviewed the extent of quantification of outputs and activities and noted that ten (10) outputs with a total of thirty nine (39) activities and expenditure worth UGX 9.4Bn were fully quantified. That is, all the thirty nine (39) activities (100%) within these out-put were clearly quantified to enable assessment of performance. Five (5) outputs with a total of thirty (30) activities and expenditure worth UGX 10.7Bn were insufficiently quantified. I observed that out of the thirty (30) activities, twenty (22) activities (73.3%) were quantified while eight (8) activities (26.7%) were not clearly quantified to enable assessment of performance. \uf0b7 I assessed the implementation of ten (10) out puts that were fully quantified with a sample of thirty nine (39) activities worth UGX 9.425Bn and noted that three (3) outputs with a total of nine (9) activities worth UGX.1.871Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "197", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "was fully implemented. The entity implemented the activity (100%) within these output. Seven (7) outputs with a total of thirty (30) activities worth UGX 7.554Bn were partially implemented. The entity implemented fourteen (14) activities fully, twelve (12) activities partially and four (4) activities not implemented within these outputs. \uf0b7 The University management did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. Further, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 The University had outstanding payables as at 30th June 2020 of UGX.750,975,746 reflecting a 28.9% reduction from UGX.1,055,980,640 of the previous year. I noted that the University paid for unbudgeted for domestic arrears of UGX.990,756,535. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of UGX. 328,150,000. Shortcomings were observed in the University\u2019s fleet management which included; lack of a motor vehicle management policy, University service centers were not adequately allocated vehicles affecting adequate monitoring & enforcement of administration and learning services. \uf0b7 I noted that the University had shortcomings in the management of the Hospital operations that included poor storage of drugs, drug stock outs, failure to dispose of expired drugs while some facilities and equipment have not been put to use for a long time.", null], ["18", "Kabale University **Opinion** Unqualified", "\uf0b7 Out of the planned Sixty (6) strategic targets/goals, eight (8) targets had been fully achieved, five (5) were partially achieved, Four (4) were not achieved at all. \uf0b7 Out of budgeted NTR collections of UGX. 5.73bn, only UGX. 5.69bn was realized, representing a performance of 99.3 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.74bn representing 2% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 32.23 Bn, UGX. 31.58 Bn was spent by the entity resulting in an unspent balance of UGX 1.29 1Bn representing an absorption level of 95%. \uf0b7 I sampled five outputs with a total of Twelve (12) activities and expenditure worth UGX25.32 Bn and noted that One (1) output with a total of Six (6) activities and expenditure worth UGX 110m were insufficiently quantified. Furthermore, of the 12 quantified activities worth UGX 25.39Bn assessed; one (1) activity worth UGX.23.23 Bn was fully implemented, while eleven (11) activities worth UGX 2.1 Bn were partially implemented. \uf0b7 The university accumulated receivables totalling to UGX. 2,301,187,549 as at the 30th June 2020. This was an increase of UGX.2,121,187,549 (597%) from the outstanding amount of UGX 180,000,000 at the beginning of the financial year under review. \uf0b7 The university had outstanding payables of UGX. 1,875,937,151. Out of this amount, UGX. 1,871,418,338 (99.8) relate to tax arrears brought forward from prior years. \uf0b7 I noted Shortcomings in the Ministry\u2019s fleet management which included; noncompliance with vehicle standardization guidelines; (one (1) (33%) motor vehicle acquired at a total cost UGX.396,654,186 had engine capacity higher than the recommended capacity. I further noted that vehicle inspections and reconciliations were not carried out regularly, motor vehicle log books had either not been updated with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. \uf0b7 I noted that only 338 (18%) posts are filled out of an approved establishment of 1889 leaving a staffing gap of 1551 (82%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "was fully implemented. The entity implemented the activity (100%) within these output. Seven (7) outputs with a total of thirty (30) activities worth UGX 7.554Bn were partially implemented. The entity implemented fourteen (14) activities fully, twelve (12) activities partially and four (4) activities not implemented within these outputs. \uf0b7 The University management did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. Further, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 The University had outstanding payables as at 30th June 2020 of UGX.750,975,746 reflecting a 28.9% reduction from UGX.1,055,980,640 of the previous year. I noted that the University paid for unbudgeted for domestic arrears of UGX.990,756,535. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of UGX. 328,150,000. Shortcomings were observed in the University\u2019s fleet management which included; lack of a motor vehicle management policy, University service centers were not adequately allocated vehicles affecting adequate monitoring & enforcement of administration and learning services. \uf0b7 I noted that the University had shortcomings in the management of the Hospital operations that included poor storage of drugs, drug stock outs, failure to dispose of expired drugs while some facilities and equipment have not been put to use for a long time.", null], ["18", "Kabale University **Opinion** Unqualified", "\uf0b7 Out of the planned Sixty (6) strategic targets/goals, eight (8) targets had been fully achieved, five (5) were partially achieved, Four (4) were not achieved at all. \uf0b7 Out of budgeted NTR collections of UGX. 5.73bn, only UGX. 5.69bn was realized, representing a performance of 99.3 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.74bn representing 2% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 32.23 Bn, UGX. 31.58 Bn was spent by the entity resulting in an unspent balance of UGX 1.29 1Bn representing an absorption level of 95%. \uf0b7 I sampled five outputs with a total of Twelve (12) activities and expenditure worth UGX25.32 Bn and noted that One (1) output with a total of Six (6) activities and expenditure worth UGX 110m were insufficiently quantified. Furthermore, of the 12 quantified activities worth UGX 25.39Bn assessed; one (1) activity worth UGX.23.23 Bn was fully implemented, while eleven (11) activities worth UGX 2.1 Bn were partially implemented. \uf0b7 The university accumulated receivables totalling to UGX. 2,301,187,549 as at the 30th June 2020. This was an increase of UGX.2,121,187,549 (597%) from the outstanding amount of UGX 180,000,000 at the beginning of the financial year under review. \uf0b7 The university had outstanding payables of UGX. 1,875,937,151. Out of this amount, UGX. 1,871,418,338 (99.8) relate to tax arrears brought forward from prior years. \uf0b7 I noted Shortcomings in the Ministry\u2019s fleet management which included; noncompliance with vehicle standardization guidelines; (one (1) (33%) motor vehicle acquired at a total cost UGX.396,654,186 had engine capacity higher than the recommended capacity. I further noted that vehicle inspections and reconciliations were not carried out regularly, motor vehicle log books had either not been updated with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. \uf0b7 I noted that only 338 (18%) posts are filled out of an approved establishment of 1889 leaving a staffing gap of 1551 (82%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "198", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["19", "Mbarara University of Science and Technology (MUST) **Opinion** Unqualified", "\uf0b7 I sampled 6 out-puts with 16 activities worth UGX. 31.6Bn representing 65 % of the total budget and noted that 1 output with 2 activities worth UGX.5.8Bn were Insufficiently quantified to enable measurement of performance. Furthermore, of the 14 quantified activities worth UGX.25.8Bn assessed; 1 activity representing 7% was fully implemented, 12 activities representing 86% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 Outstanding receivables. A review of the University\u2019s outstanding receivables position revealed that it had increased from UGX.956,642,541 in the previous year to UGX.2,794,745,312 in the year under review representing an increment of 192%. \uf0b7 The University had 9 Court cases out of which one case was lost by the University resulting into court awards and legal costs totalling to UGX.16,000,000.The expenditure was wasteful \uf0b7 A review of the University programs for 2019/20 revealed that 19 out of the 81 programs offered by the University lacked valid accreditation certificates as at the time of audit Contrary to Section 119A of the Universities and Other Tertiary Institutions Act, 2001 (as amended). \uf0b7 A review of academic Courses run by the University revealed that the University failed to attract students for four (4) programs during the Academic Year 2020. It was further observed that a total of 22 programs in Year one and 18 Programs in Year two had significantly less numbers than the required minimum numbers both at under graduate and post graduate levels. \uf0b7 14 vehicles were procured in the last 3 years at a cost of 1.49Bn. Shortcomings were observed in the University fleet management that included; unplanned acquisition; 6 of the 14 vehicles were recorded without sufficient details contrary to Accountant Generals guidelines. All vehicles were not posted onto IFMS."], ["20", "Pharm-Bio Technology and Traditional Medicine Centre (PHARMBIOTRAC) **Opinion** Unqualified", "\uf0b7 I observed that only US$.3,341,599 (76%) was disbursed in the 3 years period against the planned cumulative expenditure of US $ 4,398,018. \uf0b7 Out of the total receipts for the financial year of USD. 1,677,853 a sum of USD 1,473,238 was spent by the entity resulting in an unspent balance of USD 204,615 representing absorption level of 88%. \uf0b7 A review of the Project\u2019s budgeted and actual expenditure revealed excess expenditure on some items to the tune of US$ 297,361."], ["21", "Muni University **Opinion** Unqualified", "\uf0b7 The University received off-budget financing to the tune of UGX.767,988,752 and EUR16,661 that was not transferred to the consolidated fund as required by law. \uf0b7 I noted that out of the total receipts of UGX.16.280Bn, UGX.14.103Bn was spent by the University resulting into an unspent balance of UGX.2.2Bn representing an absorption level of 87%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of 10 outputs with a total of 117 activities and expenditure of UGX13.941Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted that 2 outputs with 57 activities and expenditure worth UGX.7.641Bn were insufficiently quantified. Out of 57 activities, 45 activities (78%) were quantified while 12 activities (21%) were not fully quantified to enable assessment of performance. \uf0b7 8 outputs with 60 activities and expenditure worth UGX.6.3Bn were fully quantified to enable assessment of performance. \uf0b7 I noted that in cases where outputs were either partially or not quantified, management reported performance in generic ways without specifying the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["19", "Mbarara University of Science and Technology (MUST) **Opinion** Unqualified", "\uf0b7 I sampled 6 out-puts with 16 activities worth UGX. 31.6Bn representing 65 % of the total budget and noted that 1 output with 2 activities worth UGX.5.8Bn were Insufficiently quantified to enable measurement of performance. Furthermore, of the 14 quantified activities worth UGX.25.8Bn assessed; 1 activity representing 7% was fully implemented, 12 activities representing 86% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 Outstanding receivables. A review of the University\u2019s outstanding receivables position revealed that it had increased from UGX.956,642,541 in the previous year to UGX.2,794,745,312 in the year under review representing an increment of 192%. \uf0b7 The University had 9 Court cases out of which one case was lost by the University resulting into court awards and legal costs totalling to UGX.16,000,000.The expenditure was wasteful \uf0b7 A review of the University programs for 2019/20 revealed that 19 out of the 81 programs offered by the University lacked valid accreditation certificates as at the time of audit Contrary to Section 119A of the Universities and Other Tertiary Institutions Act, 2001 (as amended). \uf0b7 A review of academic Courses run by the University revealed that the University failed to attract students for four (4) programs during the Academic Year 2020. It was further observed that a total of 22 programs in Year one and 18 Programs in Year two had significantly less numbers than the required minimum numbers both at under graduate and post graduate levels. \uf0b7 14 vehicles were procured in the last 3 years at a cost of 1.49Bn. Shortcomings were observed in the University fleet management that included; unplanned acquisition; 6 of the 14 vehicles were recorded without sufficient details contrary to Accountant Generals guidelines. All vehicles were not posted onto IFMS."], ["20", "Pharm-Bio Technology and Traditional Medicine Centre (PHARMBIOTRAC) **Opinion** Unqualified", "\uf0b7 I observed that only US$.3,341,599 (76%) was disbursed in the 3 years period against the planned cumulative expenditure of US $ 4,398,018. \uf0b7 Out of the total receipts for the financial year of USD. 1,677,853 a sum of USD 1,473,238 was spent by the entity resulting in an unspent balance of USD 204,615 representing absorption level of 88%. \uf0b7 A review of the Project\u2019s budgeted and actual expenditure revealed excess expenditure on some items to the tune of US$ 297,361."], ["21", "Muni University **Opinion** Unqualified", "\uf0b7 The University received off-budget financing to the tune of UGX.767,988,752 and EUR16,661 that was not transferred to the consolidated fund as required by law. \uf0b7 I noted that out of the total receipts of UGX.16.280Bn, UGX.14.103Bn was spent by the University resulting into an unspent balance of UGX.2.2Bn representing an absorption level of 87%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of 10 outputs with a total of 117 activities and expenditure of UGX13.941Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted that 2 outputs with 57 activities and expenditure worth UGX.7.641Bn were insufficiently quantified. Out of 57 activities, 45 activities (78%) were quantified while 12 activities (21%) were not fully quantified to enable assessment of performance. \uf0b7 8 outputs with 60 activities and expenditure worth UGX.6.3Bn were fully quantified to enable assessment of performance. \uf0b7 I noted that in cases where outputs were either partially or not quantified, management reported performance in generic ways without specifying the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "199", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "number/quantities achieved. \uf0b7 I assessed the implementation of 8 out puts that were fully quantified with a total of 60 activities worth UGX 6.3Bn and noted that all the 8 outputs with 60 activities worth UGX6.300Bn were partially implemented. The entity implemented all the 8 activities (13%) fully and 21 activities (35%) were partially implemented while 31 activities (52%) were not implemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of the approved 483 positions, only 112 (23.2%) positions were filled leaving 371 (76.8%) positions vacant. Low staff levels may lead to overload and ineffective execution of official duties by the existing workforce and affect service delivery.", null], ["22", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\uf0b7 Out of the planned three (3) strategic targets/goals, none had been fully achieved, three (3) were partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 25.686 bn, a sum of UGX.10.125 bn was realized, representing a performance of 39.4 % of the target. \uf0b7 Out of the total receipts for the financial year of UGX 32.78 Bn, a sum of UGX. 27.7 Bn was spent by the entity resulting in an unspent balance of UGX 5.02Bn representing an absorption level of 85%. \uf0b7 I sampled 20 outputs with a total of sixty eight (68) activities and expenditure worth UGX18.48 Bn and noted that twelve (12) output with a total of forty three (43) activities and expenditure worth UGX 18.48Bn were fully quantified and 1 output with 5 activities and expenditure worth UGX.1.4 Bn were not quantified at all, 7 outputs with 20 activities and expenditure worth UGX 4.7 Bn were insufficiently quantified to enable assessment of performance. Furthermore, of the 43 quantified activities worth UGX 18.48Bn assessed; 13 activities worth UGX.1.4 Bn representing 30% were fully implemented, 30 activities worth UGX 17.08 Bn representing 70% were partially implemented. \uf0b7 I noted Shortcomings in the Institute\u2019s fleet management which included; inadequacy in maintenance funding. \uf0b7 Through a review of the internal audit report, I noted that the Academic Information Management System (AIMS) has challenges such as; inability to handle all short courses and curriculum for two masters programmes, failure to generate payment reference numbers, inability to post contra entries and inability to access data for previous semester/Academic years."], ["23", "Busitema University **Opinion** Unqualified", "\uf0b7 All the five (5) strategic targets/goals planned to be achieved by the University were only partially achieved. \uf0b7 Out of the budgeted Non tax revenue of UGX.5,768,000,000 for the year 2019/20, only UGX.3,686,793,048 was collected representing performance of only 64% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 0.92Bn which is 2% of the budget. Further, the entity remained with unspent balance of UGX.920,045,000 representing an absorption level of 98%. \uf0b7 The University received off-budget financing to the tune of UGX.1,466,924,370 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 All the fifteen (15) planned out puts were fully quantified with a total of eighty six (86) activities worth UGX.37.3Bn. One (1) output with a total of three (3) activities worth UGX 0.99Bn was fully implemented while Fourteen (14) outputs with a total of eighty three (83) activities worth UGX.35.72Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "number/quantities achieved. \uf0b7 I assessed the implementation of 8 out puts that were fully quantified with a total of 60 activities worth UGX 6.3Bn and noted that all the 8 outputs with 60 activities worth UGX6.300Bn were partially implemented. The entity implemented all the 8 activities (13%) fully and 21 activities (35%) were partially implemented while 31 activities (52%) were not implemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of the approved 483 positions, only 112 (23.2%) positions were filled leaving 371 (76.8%) positions vacant. Low staff levels may lead to overload and ineffective execution of official duties by the existing workforce and affect service delivery.", null], ["22", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\uf0b7 Out of the planned three (3) strategic targets/goals, none had been fully achieved, three (3) were partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 25.686 bn, a sum of UGX.10.125 bn was realized, representing a performance of 39.4 % of the target. \uf0b7 Out of the total receipts for the financial year of UGX 32.78 Bn, a sum of UGX. 27.7 Bn was spent by the entity resulting in an unspent balance of UGX 5.02Bn representing an absorption level of 85%. \uf0b7 I sampled 20 outputs with a total of sixty eight (68) activities and expenditure worth UGX18.48 Bn and noted that twelve (12) output with a total of forty three (43) activities and expenditure worth UGX 18.48Bn were fully quantified and 1 output with 5 activities and expenditure worth UGX.1.4 Bn were not quantified at all, 7 outputs with 20 activities and expenditure worth UGX 4.7 Bn were insufficiently quantified to enable assessment of performance. Furthermore, of the 43 quantified activities worth UGX 18.48Bn assessed; 13 activities worth UGX.1.4 Bn representing 30% were fully implemented, 30 activities worth UGX 17.08 Bn representing 70% were partially implemented. \uf0b7 I noted Shortcomings in the Institute\u2019s fleet management which included; inadequacy in maintenance funding. \uf0b7 Through a review of the internal audit report, I noted that the Academic Information Management System (AIMS) has challenges such as; inability to handle all short courses and curriculum for two masters programmes, failure to generate payment reference numbers, inability to post contra entries and inability to access data for previous semester/Academic years."], ["23", "Busitema University **Opinion** Unqualified", "\uf0b7 All the five (5) strategic targets/goals planned to be achieved by the University were only partially achieved. \uf0b7 Out of the budgeted Non tax revenue of UGX.5,768,000,000 for the year 2019/20, only UGX.3,686,793,048 was collected representing performance of only 64% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 0.92Bn which is 2% of the budget. Further, the entity remained with unspent balance of UGX.920,045,000 representing an absorption level of 98%. \uf0b7 The University received off-budget financing to the tune of UGX.1,466,924,370 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 All the fifteen (15) planned out puts were fully quantified with a total of eighty six (86) activities worth UGX.37.3Bn. One (1) output with a total of three (3) activities worth UGX 0.99Bn was fully implemented while Fourteen (14) outputs with a total of eighty three (83) activities worth UGX.35.72Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "number/quantities achieved. \uf0b7 I assessed the implementation of 8 out puts that were fully quantified with a total of 60 activities worth UGX 6.3Bn and noted that all the 8 outputs with 60 activities worth UGX6.300Bn were partially implemented. The entity implemented all the 8 activities (13%) fully and 21 activities (35%) were partially implemented while 31 activities (52%) were not implemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of the approved 483 positions, only 112 (23.2%) positions were filled leaving 371 (76.8%) positions vacant. Low staff levels may lead to overload and ineffective execution of official duties by the existing workforce and affect service delivery.", null], ["22", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\uf0b7 Out of the planned three (3) strategic targets/goals, none had been fully achieved, three (3) were partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 25.686 bn, a sum of UGX.10.125 bn was realized, representing a performance of 39.4 % of the target. \uf0b7 Out of the total receipts for the financial year of UGX 32.78 Bn, a sum of UGX. 27.7 Bn was spent by the entity resulting in an unspent balance of UGX 5.02Bn representing an absorption level of 85%. \uf0b7 I sampled 20 outputs with a total of sixty eight (68) activities and expenditure worth UGX18.48 Bn and noted that twelve (12) output with a total of forty three (43) activities and expenditure worth UGX 18.48Bn were fully quantified and 1 output with 5 activities and expenditure worth UGX.1.4 Bn were not quantified at all, 7 outputs with 20 activities and expenditure worth UGX 4.7 Bn were insufficiently quantified to enable assessment of performance. Furthermore, of the 43 quantified activities worth UGX 18.48Bn assessed; 13 activities worth UGX.1.4 Bn representing 30% were fully implemented, 30 activities worth UGX 17.08 Bn representing 70% were partially implemented. \uf0b7 I noted Shortcomings in the Institute\u2019s fleet management which included; inadequacy in maintenance funding. \uf0b7 Through a review of the internal audit report, I noted that the Academic Information Management System (AIMS) has challenges such as; inability to handle all short courses and curriculum for two masters programmes, failure to generate payment reference numbers, inability to post contra entries and inability to access data for previous semester/Academic years."], ["23", "Busitema University **Opinion** Unqualified", "\uf0b7 All the five (5) strategic targets/goals planned to be achieved by the University were only partially achieved. \uf0b7 Out of the budgeted Non tax revenue of UGX.5,768,000,000 for the year 2019/20, only UGX.3,686,793,048 was collected representing performance of only 64% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 0.92Bn which is 2% of the budget. Further, the entity remained with unspent balance of UGX.920,045,000 representing an absorption level of 98%. \uf0b7 The University received off-budget financing to the tune of UGX.1,466,924,370 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 All the fifteen (15) planned out puts were fully quantified with a total of eighty six (86) activities worth UGX.37.3Bn. One (1) output with a total of three (3) activities worth UGX 0.99Bn was fully implemented while Fourteen (14) outputs with a total of eighty three (83) activities worth UGX.35.72Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "200", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were partially implemented. \uf0b7 The University prepared or submitted the annual budget performance report on the 5th August 2020 rather than by 31st July, 2020 as required by regulations and there was a slight delay in submission of Quarter four (4) performance report. \uf0b7 I noted that the university acquired two (2) motor vehicles at a cost of UGX.364,000,000 during the FY 2019/20 using Government of Uganda funds without the necessary waiver approvals contrary to the issued guidelines by the PS/ST and the Office of the Prime Minister. \uf0b7 Three vehicles purchased by the University during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020 \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.9,178,985 in the FY 2017/18 to UGX.12,063,420, which is 31% increment and the university did not prepare a maintenance work plan to guide its spending on maintenance for all vehicles during the 3 years under review. \uf0b7 I noted that the University was understaffed with academic category at 21% and Non-teaching staff at 13% of the approved structure. \uf0b7 A supplementary funding of UGX.1,300,000,000 for construction of Lecture and Laboratory Block at Faculty of Health Sciences- Mbale campus was not updated in the procurement plan nor approved by the Contracts committee as required by the Regulations. \uf0b7 Contract managers did not prepare contract management plans or maintain contract management files to document the contract implementation as required by the Regulations.", null], ["24", "Mandela National Stadium Limited (MSNL) \u2013 Namboole **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.2,851,052,000 for the year 2019/20, only UGX.1,661,197,000 was realized representing 58% of the budgeted revenue. \uf0b7 I noted that the Stadium had three outputs all of which were quantified and one (1) output/activity representing 33.3% was fully implemented while 2 outputs/activities representing 66.7% were partially implemented. \uf0b7 I noted poor financial performance as the company made a loss of UGX.295,328,725 after tax in the year under review. \uf0b7 I noted declining liquidity as the Stadium\u2019s current ratio fell to 0.43 for the year under review which was way below the acceptable ratio of 1.5. \uf0b7 I noted that the Stadium\u2019s liabilities increased from UGX.4,598,118,967 in the F/Y 2018/2019 to UGX.5,384,387,673 as at the end of the financial year under review implying an increment of UGX.786,268,706(17%). \uf0b7 I noted long outstanding receivables and the Stadium closed the financial year with a receivables figure of UGX.2,591,493,705, an increment of 7% from receivables of UGX.2,422,336,031 of the prior year. \uf0b7 Review of the stadium operations revealed that management has failed to raise funds to maintain the stadium which has resulted into dilapidated facilities. \uf0b7 I noted that the Stadium was faced with long outstanding illegal occupancy of its land by encroachers. \uf0b7 I noted that the Stadium management had failed to collect revenue from the Ministry of health for the use of the stadium facilities as a non \u2013traditional Isolation and treatment facility (NTIF) for COVID 19."], ["25", "National Council for Higher Education (NCHE)", "\uf0b7 Out of the planned Six (6) strategic targets/goals, all were only partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 6.25bn, only UGX.4.8bn was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "were partially implemented. \uf0b7 The University prepared or submitted the annual budget performance report on the 5th August 2020 rather than by 31st July, 2020 as required by regulations and there was a slight delay in submission of Quarter four (4) performance report. \uf0b7 I noted that the university acquired two (2) motor vehicles at a cost of UGX.364,000,000 during the FY 2019/20 using Government of Uganda funds without the necessary waiver approvals contrary to the issued guidelines by the PS/ST and the Office of the Prime Minister. \uf0b7 Three vehicles purchased by the University during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020 \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.9,178,985 in the FY 2017/18 to UGX.12,063,420, which is 31% increment and the university did not prepare a maintenance work plan to guide its spending on maintenance for all vehicles during the 3 years under review. \uf0b7 I noted that the University was understaffed with academic category at 21% and Non-teaching staff at 13% of the approved structure. \uf0b7 A supplementary funding of UGX.1,300,000,000 for construction of Lecture and Laboratory Block at Faculty of Health Sciences- Mbale campus was not updated in the procurement plan nor approved by the Contracts committee as required by the Regulations. \uf0b7 Contract managers did not prepare contract management plans or maintain contract management files to document the contract implementation as required by the Regulations.", null], ["24", "Mandela National Stadium Limited (MSNL) \u2013 Namboole **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.2,851,052,000 for the year 2019/20, only UGX.1,661,197,000 was realized representing 58% of the budgeted revenue. \uf0b7 I noted that the Stadium had three outputs all of which were quantified and one (1) output/activity representing 33.3% was fully implemented while 2 outputs/activities representing 66.7% were partially implemented. \uf0b7 I noted poor financial performance as the company made a loss of UGX.295,328,725 after tax in the year under review. \uf0b7 I noted declining liquidity as the Stadium\u2019s current ratio fell to 0.43 for the year under review which was way below the acceptable ratio of 1.5. \uf0b7 I noted that the Stadium\u2019s liabilities increased from UGX.4,598,118,967 in the F/Y 2018/2019 to UGX.5,384,387,673 as at the end of the financial year under review implying an increment of UGX.786,268,706(17%). \uf0b7 I noted long outstanding receivables and the Stadium closed the financial year with a receivables figure of UGX.2,591,493,705, an increment of 7% from receivables of UGX.2,422,336,031 of the prior year. \uf0b7 Review of the stadium operations revealed that management has failed to raise funds to maintain the stadium which has resulted into dilapidated facilities. \uf0b7 I noted that the Stadium was faced with long outstanding illegal occupancy of its land by encroachers. \uf0b7 I noted that the Stadium management had failed to collect revenue from the Ministry of health for the use of the stadium facilities as a non \u2013traditional Isolation and treatment facility (NTIF) for COVID 19."], ["25", "National Council for Higher Education (NCHE)", "\uf0b7 Out of the planned Six (6) strategic targets/goals, all were only partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 6.25bn, only UGX.4.8bn was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "201", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "realized, representing a performance of 77 % of the target. \uf0b7 There was supplementary government funding of UGX.0.109bn representing 2.5% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 9.29 Bn, UGX. 8.57 Bn was spent by the entity resulting in an unspent balance of UGX 0.72Bn representing an absorption level of 92%. \uf0b7 I sampled six outputs with a total of Twelve (109) activities and expenditure worth UGX8.57 Bn and noted that all the outputs with a total of One hundred nine (109) activities and expenditure worth UGX 8.57 Bn were insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX 7.62Bn assessed; Twenty four (24) activity worth UGX.5.21Bn was fully implemented, while twelve (12) activities worth UGX 1.29 Bn were partially implemented and twenty nine (29) activities worth 1.12Bn were not implemented at all. \uf0b7 I noted Shortcomings in the Council\u2019s fleet management which included; unplanned acquisition of vehicles and absence of a fleet management policy and guidelines."], ["26", "National Council of Sports (NCS) **Opinion** Unqualified", "\uf0b7 Out of the planned twenty (20) strategic targets/goals, two (2) targets had been fully achieved, ten (10) were partially achieved while eight (8) were not achieved at all. \uf0b7 Out of the budgeted Non tax revenue of UGX.51, 592,487,064 for the year 2019/20, UGX.3952, 255,795 was collected representing performance of only 60% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 4.90Bn which is 18% of the budget. Further, the entity remained with unspent balance of UGX. 0.94 BN representing an absorption level of 96%. \uf0b7 The Council received off-budget financing to the tune of UGX.1UGX.59,550,000 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 Eighty three (83) outputs with a total of eighty three (83) activities and expenditure worth UGX 20.55Bn were fully quantified. While fifty nine (59) outputs with a total of Fifty nine (59) activities and expenditure worth UGX 1.50Bn were not quantified at all. \uf0b7 Out of the 83 quantified outputs, thirty nine (39) outputs with a total of thirty nine (39) activities worth UGX.16.13Bn were fully implemented while thirteen (13) outputs with thirteen (13) activities worth UGX.4.10 Bn were partially implemented as thirty one (31) outputs with a total of thirty one (31) were not implemented at all. \uf0b7 I noted that out of 51 sports associations only 12 submitted audited books of accounts and 36 disclosed sources of funding to NCS. \uf0b7 Two vehicles purchased by the Council during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020."], ["27", "Uganda Petroleum Institute Kigumba (UPIK) **Opinion** Unqualified", "\uf0b7 I noted that the Institute budgeted to collect NTR of UGX.238,806,000 during the year under review out of which UGX.350,770,404 was collected, representing a performance of 146.9% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.4,347,758,978 representing 51% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 98%. \uf0b7 I noted that UPIK accumulated arrears to the tune of UGX.1,117,766,065. \uf0b7 Civil works contracts were lagging behind schedule."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "realized, representing a performance of 77 % of the target. \uf0b7 There was supplementary government funding of UGX.0.109bn representing 2.5% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 9.29 Bn, UGX. 8.57 Bn was spent by the entity resulting in an unspent balance of UGX 0.72Bn representing an absorption level of 92%. \uf0b7 I sampled six outputs with a total of Twelve (109) activities and expenditure worth UGX8.57 Bn and noted that all the outputs with a total of One hundred nine (109) activities and expenditure worth UGX 8.57 Bn were insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX 7.62Bn assessed; Twenty four (24) activity worth UGX.5.21Bn was fully implemented, while twelve (12) activities worth UGX 1.29 Bn were partially implemented and twenty nine (29) activities worth 1.12Bn were not implemented at all. \uf0b7 I noted Shortcomings in the Council\u2019s fleet management which included; unplanned acquisition of vehicles and absence of a fleet management policy and guidelines."], ["26", "National Council of Sports (NCS) **Opinion** Unqualified", "\uf0b7 Out of the planned twenty (20) strategic targets/goals, two (2) targets had been fully achieved, ten (10) were partially achieved while eight (8) were not achieved at all. \uf0b7 Out of the budgeted Non tax revenue of UGX.51, 592,487,064 for the year 2019/20, UGX.3952, 255,795 was collected representing performance of only 60% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 4.90Bn which is 18% of the budget. Further, the entity remained with unspent balance of UGX. 0.94 BN representing an absorption level of 96%. \uf0b7 The Council received off-budget financing to the tune of UGX.1UGX.59,550,000 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 Eighty three (83) outputs with a total of eighty three (83) activities and expenditure worth UGX 20.55Bn were fully quantified. While fifty nine (59) outputs with a total of Fifty nine (59) activities and expenditure worth UGX 1.50Bn were not quantified at all. \uf0b7 Out of the 83 quantified outputs, thirty nine (39) outputs with a total of thirty nine (39) activities worth UGX.16.13Bn were fully implemented while thirteen (13) outputs with thirteen (13) activities worth UGX.4.10 Bn were partially implemented as thirty one (31) outputs with a total of thirty one (31) were not implemented at all. \uf0b7 I noted that out of 51 sports associations only 12 submitted audited books of accounts and 36 disclosed sources of funding to NCS. \uf0b7 Two vehicles purchased by the Council during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020."], ["27", "Uganda Petroleum Institute Kigumba (UPIK) **Opinion** Unqualified", "\uf0b7 I noted that the Institute budgeted to collect NTR of UGX.238,806,000 during the year under review out of which UGX.350,770,404 was collected, representing a performance of 146.9% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.4,347,758,978 representing 51% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 98%. \uf0b7 I noted that UPIK accumulated arrears to the tune of UGX.1,117,766,065. \uf0b7 Civil works contracts were lagging behind schedule."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "realized, representing a performance of 77 % of the target. \uf0b7 There was supplementary government funding of UGX.0.109bn representing 2.5% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 9.29 Bn, UGX. 8.57 Bn was spent by the entity resulting in an unspent balance of UGX 0.72Bn representing an absorption level of 92%. \uf0b7 I sampled six outputs with a total of Twelve (109) activities and expenditure worth UGX8.57 Bn and noted that all the outputs with a total of One hundred nine (109) activities and expenditure worth UGX 8.57 Bn were insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX 7.62Bn assessed; Twenty four (24) activity worth UGX.5.21Bn was fully implemented, while twelve (12) activities worth UGX 1.29 Bn were partially implemented and twenty nine (29) activities worth 1.12Bn were not implemented at all. \uf0b7 I noted Shortcomings in the Council\u2019s fleet management which included; unplanned acquisition of vehicles and absence of a fleet management policy and guidelines."], ["26", "National Council of Sports (NCS) **Opinion** Unqualified", "\uf0b7 Out of the planned twenty (20) strategic targets/goals, two (2) targets had been fully achieved, ten (10) were partially achieved while eight (8) were not achieved at all. \uf0b7 Out of the budgeted Non tax revenue of UGX.51, 592,487,064 for the year 2019/20, UGX.3952, 255,795 was collected representing performance of only 60% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 4.90Bn which is 18% of the budget. Further, the entity remained with unspent balance of UGX. 0.94 BN representing an absorption level of 96%. \uf0b7 The Council received off-budget financing to the tune of UGX.1UGX.59,550,000 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 Eighty three (83) outputs with a total of eighty three (83) activities and expenditure worth UGX 20.55Bn were fully quantified. While fifty nine (59) outputs with a total of Fifty nine (59) activities and expenditure worth UGX 1.50Bn were not quantified at all. \uf0b7 Out of the 83 quantified outputs, thirty nine (39) outputs with a total of thirty nine (39) activities worth UGX.16.13Bn were fully implemented while thirteen (13) outputs with thirteen (13) activities worth UGX.4.10 Bn were partially implemented as thirty one (31) outputs with a total of thirty one (31) were not implemented at all. \uf0b7 I noted that out of 51 sports associations only 12 submitted audited books of accounts and 36 disclosed sources of funding to NCS. \uf0b7 Two vehicles purchased by the Council during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020."], ["27", "Uganda Petroleum Institute Kigumba (UPIK) **Opinion** Unqualified", "\uf0b7 I noted that the Institute budgeted to collect NTR of UGX.238,806,000 during the year under review out of which UGX.350,770,404 was collected, representing a performance of 146.9% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.4,347,758,978 representing 51% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 98%. \uf0b7 I noted that UPIK accumulated arrears to the tune of UGX.1,117,766,065. \uf0b7 Civil works contracts were lagging behind schedule."], ["28", "Albertine Region Sustainable", "\uf0b7 The Project planned to achieve its deliverables through implementation of six"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "202", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Development Project- 1310 (ARSDP \u2013MOES Component) **Opinion** Unqualified", "(6) outputs with a budget of UGX.6,982,369,000 but a number of weaknesses were noted which included; Under performance in terms GOU Funding, under absorption, inaccuracies in planning and reporting and diversions and mischarges. \uf0b7 Ineligible expenditure from the IDA Project Funds totaling UGX. 68,678,560. \uf0b7 Non review of internal audit contrary to the requirement of the IDA requirements."], ["29", "Education Service Commission (ESC) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.1.5Bn representing 15.9% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.78Bn representing an absorption level of 90.53%. \uf0b7 I sampled 5 out-puts with 14 activities worth UGX.6.97Bn and noted that 2 outputs with a total of 4 activities and expenditure worth UGX.4.41Bn were not quantified at all to enable measurement of performance while one (1) output with a total of two (2) activities and expenditure worth UGX 0.11Bn was insufficiently quantified. \uf0b7 All quarterly performance reports were submitted after the quarterly deadline. \uf0b7 I noted that the Commission made a funding surplus of UGX.32,773,050 on acquisition of 2 vehicles procured in the last three years and shortcomings were observed in the commission\u2019s fleet management which included; non- needs assessment for the procured cars, failure to maintain fuel registers and log books. I also noted that the entity\u2019s budget for maintenance over the previous three years was under funded by UGX.176,508,000. \uf0b7 I noted that the entity did not conduct pre-retirement trainings contrary to Public standing orders, 2010 section (J - e) part 2."], ["30", "National Curriculum Development Centre (NCDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 17 strategic goals to be achieved by the Centre all the 17 were partially achieved. \uf0b7 Out of the budgeted NTR of UGX.0.1Bn for the financial year 2019/2020, UGX.0.106 was collected representing performance of 106% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX. 2.1bn representing 8.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.68Bn representing an absorption level of 97%. \uf0b7 I sampled 11 out-puts with 35 activities worth UGX. 22.495Bn representing 100 % of the total budget and noted that 5 outputs with 24 activities worth UGX.15.19Bn were not insufficiently quantified to enable measurement of performance. Furthermore, of the 11 quantified activities worth UGX.7.31 assessed; 6 activities representing 54% was fully implemented 4 activities representing 36% were partially implemented while 1 activity representing 10% remained unimplemented. \uf0b7 I noted that the Centre had outstanding arrears amounting to UGX.311,656,336 as at 30th June 2020 arising out of Court cases and outstanding supplies. \uf0b7 I observed that out of the 214 approved posts for the Centre, only 86 were filled leaving 128 (60%) posts vacant. \uf0b7 I noted Shortcomings in the center\u2019s fleet management which included; non- compliance with government ban on acquisition of motor vehicles and procurement of vehicles without undertaking a needs assessment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "Development Project- 1310 (ARSDP \u2013MOES Component) **Opinion** Unqualified", "(6) outputs with a budget of UGX.6,982,369,000 but a number of weaknesses were noted which included; Under performance in terms GOU Funding, under absorption, inaccuracies in planning and reporting and diversions and mischarges. \uf0b7 Ineligible expenditure from the IDA Project Funds totaling UGX. 68,678,560. \uf0b7 Non review of internal audit contrary to the requirement of the IDA requirements."], ["29", "Education Service Commission (ESC) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.1.5Bn representing 15.9% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.78Bn representing an absorption level of 90.53%. \uf0b7 I sampled 5 out-puts with 14 activities worth UGX.6.97Bn and noted that 2 outputs with a total of 4 activities and expenditure worth UGX.4.41Bn were not quantified at all to enable measurement of performance while one (1) output with a total of two (2) activities and expenditure worth UGX 0.11Bn was insufficiently quantified. \uf0b7 All quarterly performance reports were submitted after the quarterly deadline. \uf0b7 I noted that the Commission made a funding surplus of UGX.32,773,050 on acquisition of 2 vehicles procured in the last three years and shortcomings were observed in the commission\u2019s fleet management which included; non- needs assessment for the procured cars, failure to maintain fuel registers and log books. I also noted that the entity\u2019s budget for maintenance over the previous three years was under funded by UGX.176,508,000. \uf0b7 I noted that the entity did not conduct pre-retirement trainings contrary to Public standing orders, 2010 section (J - e) part 2."], ["30", "National Curriculum Development Centre (NCDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 17 strategic goals to be achieved by the Centre all the 17 were partially achieved. \uf0b7 Out of the budgeted NTR of UGX.0.1Bn for the financial year 2019/2020, UGX.0.106 was collected representing performance of 106% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX. 2.1bn representing 8.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.68Bn representing an absorption level of 97%. \uf0b7 I sampled 11 out-puts with 35 activities worth UGX. 22.495Bn representing 100 % of the total budget and noted that 5 outputs with 24 activities worth UGX.15.19Bn were not insufficiently quantified to enable measurement of performance. Furthermore, of the 11 quantified activities worth UGX.7.31 assessed; 6 activities representing 54% was fully implemented 4 activities representing 36% were partially implemented while 1 activity representing 10% remained unimplemented. \uf0b7 I noted that the Centre had outstanding arrears amounting to UGX.311,656,336 as at 30th June 2020 arising out of Court cases and outstanding supplies. \uf0b7 I observed that out of the 214 approved posts for the Centre, only 86 were filled leaving 128 (60%) posts vacant. \uf0b7 I noted Shortcomings in the center\u2019s fleet management which included; non- compliance with government ban on acquisition of motor vehicles and procurement of vehicles without undertaking a needs assessment."], ["31", "Management Training and Advisory Centre (MTAC) **Opinion** Unqualified", "\uf0b7 I noted that the MTAC budget of UGX.7,500,000,000 which was revised to UGX.5,446,753,000 lacked council approval \uf0b7 Out of the budgeted NTR of UGX.2.35Bn for the financial year 2019/2020, a sum of UGX.2.31Bn was collected representing performance of 98.3% of the target. \uf0b7 Out of the total receipts for the financial year of UGX.5.4Bn, a sum of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "203", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "", "UGX.5.1Bn was spent by the Centre resulting into unspent balance of UGX.0.3Bn representing an absorption level of 94.4%. \uf0b7 I noted that total liabilities increased from UGX.545,018,304 in the FY 2018/19 to UGX.912,428,501 indicating an increment of UGX.367,410,197(67.4%) \uf0b7 Out of 72 posts of the newly implemented MTAC staff establishment, only 54 (75%) were filled leaving 18 (25%) vacancies. Among the vacant posts were key positions of the Executive Director, Director Finance and Administration and Manager-Human resources and Administration."], ["32", "Economic Policy Research Centre (EPRC) **Opinion** Unqualified", "\uf0b7 No material issues."], ["33", "African Centre for Agroecology and Livelihood Systems (ACALISE) implemented by Uganda Martyrs University under Africa Higher Education centres of Excellence (ACE III Project) Project No. 126974, Loan No. 5797-UG **Opinion** Unqualified", "\uf0b7 No material issues."], ["34", "Uganda National Education Support (UNES) Project - 2018 **Opinion** Unqualified", "\uf0b7 No material issues."], ["35", "Uganda National Education Support (UNES) Project - Closure **Opinion** Unqualified", "\uf0b7 No material issues."], ["36", "Africa Institute for Strategic Animal Resource Services and Development (Afrisa) - MUK 2016 **Opinion** Unqualified", "\uf0b7 No material issues."], ["37", "Africa Institute for Strategic Animal Resource Services and Development (Afrisa) - MUK 2017 **Opinion**", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "204", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["38", "Africa Institute for Strategic Animal Resource Services and Development (Afrisa) - MUK 2018 **Opinion** Unqualified", "\uf0b7 No material issues."], ["39", "Makerere Institute of Social Research (MISR) \\- Think Tank Project **Opinion** Unqualified", "\uf0b7 No material issue."], ["40", "Makerere Institute of Social Research (MISR) CARNEGIE: Post graduate training & Research Programs **Opinion** Unqualified", "\uf0b7 No material issue."], ["41", "Makerere Institute of Social Research (MISR) NORHED Institutional Development Project **Opinion** Unqualified", "\uf0b7 No material issue."], ["42", "Makerere University Holding Company Limited (Mak Holdings) **Opinion** Unqualified", "\uf0b7 Makerere University Holding Company Ltd had accumulated domestic arrears to the tune of UGX.405,138,535 as at 30th June, 2020 that included statutory deductions of VAT of UGX.23,697,521; PAYE worth UGX.40,168,714 and NSSF of UGX.50,648,704 that remained unremitted. \uf0b7 The Company recognized outstanding receivables of UGX.274,365,983 as at 30th June, 2020. I noted that 78% of the receivables were due from Makerere University, which was not paying for the services rendered from the Guest House. \uf0b7 I noted that Mak Holdings annual returns for the period of July, 2015 to July 2019 were filed late on the 18th of February, 2020 against the Company\u2019s Act requirements. \uf0b7 I noted that Mak Holdings had not implemented most of its strategic objectives as planned as at 30th June 2020, thus defeating the purpose for which the company was set up."], ["43", "ADB V Support to Higher Education, Science &Technology (ADB HEST) - 2018/19 **Opinion** Unqualified", "\uf0b7 I noted that ICT equipment worth UGX.521,126,231 which had been procured for Busitema University using ADB-HEST funds was destroyed after fire gutted the computer laboratory on October 8, 2017. \uf0b7 I noted that Withholding Tax amounting to UGX.9,317,786,518 was not withheld and there is no evidence to show that the service providers were WHT exempt. In addition, there was no evidence to show that the tax component was remitted from the GOU counterpart funding. \uf0b7 I noted that although the directly spent funds totaling to UGX.71,574,737,471 towards rehabilitation and expansion of STI learning facilities, and each beneficiary institution given UGX. 40,000,000 to develop project sustainability plan to ensure continuity after project closure, this was not done."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "205", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7", null], ["", "**SCIENCE AND INNOVATION**", ""], ["1", "Ministry of Science, Technology and Innovation (MoSTI) **Opinion** Unqualified", "\uf0b7 I noted the Ministry lacked a Policy on Technology Development, although it financed one Company with UGX.89.5Million to develop and supply Innovative Solution towards the Fight against/Control of the Coronavirus (COVID 19) pandemic in Uganda. I observed that there have been no progress reports on the activities of the company to date, to enable assessment of best value attainment. \uf0b7 The Ministry did not carry out an Internal Assessment on some Innovators before being financed as required by the National Research and Innovation Programme (NRIP) Framework. Financing innovators that were not previously assessed may result into financial loss resulting from innovator projects that are not feasible. \uf0b7 The contract for Supply, Delivery, Installation and Commissioning of Assorted Medical Research and Development Equipment to Support Covid - 19 Diagnostics, Vaccines and Therapeutics at a contract sum of UGX.5.25Bn had not been fully delivered by 19th December, 2020, despite 100% advance payment. Given that there was no performance guarantee obtained from the supplier, the ministry remains exposed to a risk of loss in the event of total failure to deliver. \uf0b7 Budget performance issues were noted such as; Shortfall in GOU releases; under absorption of funds; Underutilization of donor funds; Failure to budget for NTR and non-preparation of monitoring plans and reports. \uf0b7 Shortcomings were noted in the Ministry\u2019s Fleet Management which include; Failure to Comply with the Vehicle Standardization Guidelines of Government; Lack of a Fleet Management Policy and Guidelines; Failure to Maintain Fuel Registers; Failure to Maintain Proper Vehicle Movement Log Books; Absence of Annual Motor Vehicle Inspections and Non maintenance of Motor Vehicle Service Analysis Records. \uf0b7 I observed that out of the one hundred and fifty two (152) established positions at the Ministry, only one hundred and twenty six (126) were filled leaving twenty six (26) positions vacant (17%). Vacant positions affect the ministry\u2019s capacity to execute its mandate."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "\uf0b7", null], ["", "**SCIENCE AND INNOVATION**", ""], ["1", "Ministry of Science, Technology and Innovation (MoSTI) **Opinion** Unqualified", "\uf0b7 I noted the Ministry lacked a Policy on Technology Development, although it financed one Company with UGX.89.5Million to develop and supply Innovative Solution towards the Fight against/Control of the Coronavirus (COVID 19) pandemic in Uganda. I observed that there have been no progress reports on the activities of the company to date, to enable assessment of best value attainment. \uf0b7 The Ministry did not carry out an Internal Assessment on some Innovators before being financed as required by the National Research and Innovation Programme (NRIP) Framework. Financing innovators that were not previously assessed may result into financial loss resulting from innovator projects that are not feasible. \uf0b7 The contract for Supply, Delivery, Installation and Commissioning of Assorted Medical Research and Development Equipment to Support Covid - 19 Diagnostics, Vaccines and Therapeutics at a contract sum of UGX.5.25Bn had not been fully delivered by 19th December, 2020, despite 100% advance payment. Given that there was no performance guarantee obtained from the supplier, the ministry remains exposed to a risk of loss in the event of total failure to deliver. \uf0b7 Budget performance issues were noted such as; Shortfall in GOU releases; under absorption of funds; Underutilization of donor funds; Failure to budget for NTR and non-preparation of monitoring plans and reports. \uf0b7 Shortcomings were noted in the Ministry\u2019s Fleet Management which include; Failure to Comply with the Vehicle Standardization Guidelines of Government; Lack of a Fleet Management Policy and Guidelines; Failure to Maintain Fuel Registers; Failure to Maintain Proper Vehicle Movement Log Books; Absence of Annual Motor Vehicle Inspections and Non maintenance of Motor Vehicle Service Analysis Records. \uf0b7 I observed that out of the one hundred and fifty two (152) established positions at the Ministry, only one hundred and twenty six (126) were filled leaving twenty six (26) positions vacant (17%). Vacant positions affect the ministry\u2019s capacity to execute its mandate."], ["2", "Uganda National Council for Science and Technology (UNCST) **Opinion** Unqualified", "\uf0b7 The entity had a revised budgeted of UGX.26.07Bn, out of which UGX.24.62Bn was released resulting into Budget short fall of UGX.1.45Bn which is about 5.6% of the budget. Budget shortfalls negatively affect implementation of planned activities and hence service delivery. \uf0b7 Out of the total receipts for the financial year of UGX.26.9Bn, including donor funds, UGX.18.01Bn was spent by the entity resulting into an unspent balance of UGX.8.9Bn representing an absorption level of 67%. Unspent funds signify unimplemented activities which also negatively impacts on service delivery. \uf0b7 I noted that the entity received off-budget financing to a tune of UGX.1.65Bn which was never paid into the consolidated fund as required by the law. Off- budget financing distorts planning, may result in duplication of activities, as well as posing a risk of misuse of funds. \uf0b7 There were noted project delays in the implementation of National Science Technology, Engineering and Innovation Skills Enhancement Project (NSTEI- SEP), due to land wrangles, despite availability of donor funding of US$.84,736,583.78 and payment of GOU contribution of US$.14,960,098.56 to a contractor. \uf0b7 Shortcomings were noted in the entity\u2019s fleet management including; Failure to maintain fuel registers; Non maintenance of vehicle movement log books; Absence of annual vehicle inspections; Drivers\u2019 competences for adequate operation of entity fleet and Non maintenance of maintenance of motor"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "206", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "vehicle service analysis records.", null], ["3", "Uganda Industrial Research Institute (UIRI) **Opinion** Unqualified", "\uf0b7 Review of the implementation of the institution\u2019s strategic plan revealed that out of the planned Five (05) strategic targets/goals, One (1) target had been fully achieved, Three (3) were partially achieved while one (1) was not achieved at all despite the fact that all funds for the activities had been released for all the five years. \uf0b7 Review of the Non Tax Revenue (NTR) estimates, revenue sources and rates charged at vote level revealed that although the entity had budgeted to collect NTR of UGX.239,440,690, only UGX.147,751,361 was collected, representing a performance of 62% of the target. Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 Review of the approved budget estimates for the Institute revealed that UGX.868 Million was earmarked for settlement of domestic arrears in the financial year 2019/20. However, UGX.1,812 Million was paid for outstanding liabilities relating to previous financial years. Consequently, a total of UGX.943 Million was diverted from the current year budget activities and used to settle domestic arrears for the past year which was irregular."], ["", "**GENDER AND SOCIAL DEVELOPMENT**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "vehicle service analysis records.", null], ["3", "Uganda Industrial Research Institute (UIRI) **Opinion** Unqualified", "\uf0b7 Review of the implementation of the institution\u2019s strategic plan revealed that out of the planned Five (05) strategic targets/goals, One (1) target had been fully achieved, Three (3) were partially achieved while one (1) was not achieved at all despite the fact that all funds for the activities had been released for all the five years. \uf0b7 Review of the Non Tax Revenue (NTR) estimates, revenue sources and rates charged at vote level revealed that although the entity had budgeted to collect NTR of UGX.239,440,690, only UGX.147,751,361 was collected, representing a performance of 62% of the target. Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 Review of the approved budget estimates for the Institute revealed that UGX.868 Million was earmarked for settlement of domestic arrears in the financial year 2019/20. However, UGX.1,812 Million was paid for outstanding liabilities relating to previous financial years. Consequently, a total of UGX.943 Million was diverted from the current year budget activities and used to settle domestic arrears for the past year which was irregular."], ["", "**GENDER AND SOCIAL DEVELOPMENT**", ""], ["1", "Ministry of Gender, Labour and Social Development (MoGLSD) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.152,819,601,346, a sum of UGX.129,283,966,120 was realized resulting into a shortfall of UGX.23,535,635,226 representing 15.4%. \uf0b7 Out of the warrants of UGX.129,283,966,120, a sum of UGX.128,170,100,041 was spent indicating an absorption rate of 99.14%, and a closing balance of UGX.1,113,866,079. \uf0b7 I noted mischarges of UGX.18,919,010 and off-budget financing to a tune of UGX. 27,102,296,000 which was not transferred to the consolidated fund. \uf0b7 I sampled 25 outputs with 31 activities worth UGX.134.12 Bn, representing 87.76% of the total budget, and noted that 9 outputs (36%) with 11 activities worth UGX. 79.33Bn were not quantified at all. In addition, out of the 16 quantified outputs with 20 activities assessed, 12 outputs (75%) were achieved, 15 activities (75%) were fully achieved/implemented, while 4 out puts with 5 activities representing 25% were partially achieved/implemented. \uf0b7 There was a delay in payments of outstanding workers compensation worth UGX.725,577,006. In addition, there was increase in compensation obligations of UGX 114,516,191 during the year, while UGX 907,469,453 was paid out during the year. \uf0b7 I noted that, out of UGX 3,300,000,000 budgeted for YLP activities, only UGX3,105,722,216 (94%) was received indicating a shortfall of 6%. Recoveries of UGX. 2,455,507,721 from the YLP were not remitted to the Bank of Uganda recovery account. In addition, UGX. 4,826,859,239 recovered could not be linked to any district/group due to absence of reconciliations. Furthermore, out of total recoveries of UGX. 34,804,760,933, only UGX. 9,449,060,080 was revolved to other youth groups leaving a balance of UGX.25,344,757,853 idle on account. \uf0b7 Out of UGX.34,722,207,000 budgeted for Uganda Women Enterprise Program (UWEP) activities, UGX.15,987,181,908 (46%) was received indicating a shortfall of 54%. I noted that UGX. 3,626,621,134 (16%) constituting recoverable funds remained outstanding, while recoveries amounting to UGX.670,370,843 could not be tagged to any District and individual women groups due to lack of reconciliations. Furthermore, a variance of UGX.498,595,806 was noted between reported recoveries and actual account balances."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "207", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 During the three (3) financial years; 2017/18-2019/20, the Ministry budgeted UGX.7,459,701,100 for acquisition of vehicles from government funding. A sum of UGX.6,456,701,100 was warranted and UGX.6,456,701,100 spent to acquire 24 vehicles. Some of the shortfalls in fleet management were; lack of annual motor vehicle inspections, unapproved fleet management policy and failure to undertake medical tests and refresher courses by drivers.", null], ["2", "National Council for Disability **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 1,236,000,000 for the financial year 2019/2020, UGX. 807,479,432 was released representing 65%. \uf0b7 Out of the 13 approved posts, only 8 were filled leaving 5 posts vacant representing a staffing gap of 38.4%. \uf0b7 The Council received ten (10) complaints from persons with disability in relation to violation of their rights. However, only three (3) complaints were concluded during the year."], ["3", "National Council of Older Persons **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 826,000,000 for the financial year 2019/2020, UGX. 621,319,421 was released representing 25% shortfall in available funds for expenditure. A  s a result key activities were not undertaken such as monitoring the SAGE programme and disseminating the independent electoral commission materials. \uf0b7 Out of the released funds amounting to UGX. 621,319,421, only UGX.549,200,002 was spent by the entity resulting into an unspent balance of UGX. 74,084,810, representing absorption level of 88%. \uf0b7 The Council has no fleet for operational activities and has staffing gap of 33% under the current structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 During the three (3) financial years; 2017/18-2019/20, the Ministry budgeted UGX.7,459,701,100 for acquisition of vehicles from government funding. A sum of UGX.6,456,701,100 was warranted and UGX.6,456,701,100 spent to acquire 24 vehicles. Some of the shortfalls in fleet management were; lack of annual motor vehicle inspections, unapproved fleet management policy and failure to undertake medical tests and refresher courses by drivers.", null], ["2", "National Council for Disability **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 1,236,000,000 for the financial year 2019/2020, UGX. 807,479,432 was released representing 65%. \uf0b7 Out of the 13 approved posts, only 8 were filled leaving 5 posts vacant representing a staffing gap of 38.4%. \uf0b7 The Council received ten (10) complaints from persons with disability in relation to violation of their rights. However, only three (3) complaints were concluded during the year."], ["3", "National Council of Older Persons **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 826,000,000 for the financial year 2019/2020, UGX. 621,319,421 was released representing 25% shortfall in available funds for expenditure. A  s a result key activities were not undertaken such as monitoring the SAGE programme and disseminating the independent electoral commission materials. \uf0b7 Out of the released funds amounting to UGX. 621,319,421, only UGX.549,200,002 was spent by the entity resulting into an unspent balance of UGX. 74,084,810, representing absorption level of 88%. \uf0b7 The Council has no fleet for operational activities and has staffing gap of 33% under the current structure."], ["4", "Uganda National Cultural Centre (UNCC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX 5,355,692,000 a sum of UGX 2,532,843,990 was realized, representing 48%, resulting into a shortfall of UGX 2,822,848,000 representing 52% of the total budget. \uf0b7 Out of the total receipts of UGX 2,532,843,990, only UGX 2,184,634,013 was spent by the entity resulting in an unspent balance of UGX. 348,209,977 representing absorption level of 86%. \uf0b7 Out of the total payables figure of UGX 2,588,529,670, UGX 1,868,626,267 (72.2%) related to statutory obligations of gratuity, PAYE, VAT and NSSF. Out of the remaining liability of UGX 719,903,403(27.8%), UGX 652,414,611 was owed to M/s Ambitious Construction Co. Ltd. \uf0b7 Out of the UGX 2,031,324,873, UGX 1.6 Bn (80%) is due from M/S Creations Limited. In addition, UGX 169,213,748 (8.3%) due from MS/ Food Platz, NACCAU craft village and UGAWU has also been outstanding for over a year. \uf0b7 The UNCC Act enacted on 8th October 1959 has never been reviewed. There are no regulations and guidelines to operationalize the Act."], ["5", "Equal Opportunities Commission (EOC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.12,264,537,958 a sum of UGX.10,717,869,447 was realized resulting into a shortfall of UGX. 1,546,668,511 representing 12.61%. \uf0b7 Out of the warrants of UGX.10,717,869,447, a sum of UGX.10,039,139,356 was spent indicating an absorption rate of 93.7%. However, UGX.678,730,091 was unspent and it related to the unspent rental space funds. In addition, the commission received off-budget financing to a tune of UGX.1,717,063,149 which was not transferred to the consolidated fund. \uf0b7 I sampled 8 outputs with 48 activities worth UGX.6.260 Bn, representing 51.04% of the total budget, and noted that 3 outputs (37.5%) with 68 activities and expenditure worth UGX. 0.153Bn were partially quantified. In addition, out of the 5 quantified outputs with 23 activities assessed, 2 outputs (40%) were achieved with 9 activities (40%) were fully achieved/implemented, while 3 out puts with 36 activities representing 60% were partially achieved/implemented. \uf0b7 There are long outstanding receivables of UGX.211,105,359 for which the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "208", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "PS/ST has since rejected management\u2019s request to write them off but rather to recover. In addition, management is yet to recover a sum of UGX 90 million from staff who received funds for travel but were unable to travel. \uf0b7 Management has outstanding statutory obligations to NSSF amounting to a sum of UGX.279,434,392 arising out of the failure to deduct NSSF from the gratuity payments and allowances. \uf0b7 Out of 543 complaints received by EOC, only 236 where resolved as at 30th June 2020, representing 43.4% of concluded cases. My previous year report indicated that 72% (163) cases were not concluded. The commission has a 55.5%staffing gap coupled with nine staff on interdiction that is affecting the efficiency of the commission\u2019s operations. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the Commission budgeted UGX.1,390,000,000 on acquisition of vehicles from government funding. A sum of UGX.1,390,000,000 was warranted and UGX.1,390,000,000 was spent to acquire 9 vehicles. The Commission procured eight (8) vehicles (33%) at a total cost of UGX.1,175,844,307 without prior clearance from MoPS, 6 vehicles at a cost of UGX.1.17 Bn were acquired but were not in the work plan, procurement plan and had no needs assessment undertaken. In addition, 3 vehicles (23%) acquired at a total cost of UGX.709,850, had engine capacities higher than the recommended threshold. There was inadequate recording of Motor vehicles, for instance; there were no service analysis records, incomplete log books, no fuel registers among others. There was an increase in maintenance cost, with maintenance costs averaging UGX.11.78 Million per vehicle per year. 5 vehicles surpass the recommended 5 year useful life but are yet to be disposed-off by management. These vehicle inadequacies affect service delivery effectiveness.", null], ["6", "National Youth Council (NYC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.3,075,000,000, a sum of UGX.1,623,036,000 was realized resulting into a shortfall of UGX.1,451,963,839 representing 47.2%. \uf0b7 Out of the total receipts for the financial year of UGX.1,623,036,161, Council incurred expenditure of UGX 1,686,012,781. This led to a debt of UGX 66,136,750, relating to non-payment of PAYE and NSSF. \uf0b7 Council has a staffing gap of 42%, with no programme officer and accounts assistant. Undertaking its mandate and ensuring segregation of duties remains a challenge with the current shortage of personnel."], ["7", "Uganda National Children\u2019s Authority (UNCA) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX. 1,010,000,000 a sum of UGX. 695,277,561 was realized resulting into a shortfall of 314,722,439, representing 31%. \uf0b7 Out of the subvention amount released of UGX. 695,277,561, a sum of UGX. 668,845,440 was spent indicating an absorption rate of 96%. \uf0b7 The entity has two old vehicles for it is operations. However, these vehicles incurred an average of UGX 14.5 million on maintenance. \uf0b7 The Authority has not had a governing board in two years and this has led to short comings in establishing policy and operational guidelines, establishing a staff structure, and award of short term contracts. \uf0b7 Findings of the rational strategy on ending child marriage and early pregnancies revealed the cases such as; inadequacies in law enforcement, high illiteracy levels and, inadequate capacity and resources for extension works at district level."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "PS/ST has since rejected management\u2019s request to write them off but rather to recover. In addition, management is yet to recover a sum of UGX 90 million from staff who received funds for travel but were unable to travel. \uf0b7 Management has outstanding statutory obligations to NSSF amounting to a sum of UGX.279,434,392 arising out of the failure to deduct NSSF from the gratuity payments and allowances. \uf0b7 Out of 543 complaints received by EOC, only 236 where resolved as at 30th June 2020, representing 43.4% of concluded cases. My previous year report indicated that 72% (163) cases were not concluded. The commission has a 55.5%staffing gap coupled with nine staff on interdiction that is affecting the efficiency of the commission\u2019s operations. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the Commission budgeted UGX.1,390,000,000 on acquisition of vehicles from government funding. A sum of UGX.1,390,000,000 was warranted and UGX.1,390,000,000 was spent to acquire 9 vehicles. The Commission procured eight (8) vehicles (33%) at a total cost of UGX.1,175,844,307 without prior clearance from MoPS, 6 vehicles at a cost of UGX.1.17 Bn were acquired but were not in the work plan, procurement plan and had no needs assessment undertaken. In addition, 3 vehicles (23%) acquired at a total cost of UGX.709,850, had engine capacities higher than the recommended threshold. There was inadequate recording of Motor vehicles, for instance; there were no service analysis records, incomplete log books, no fuel registers among others. There was an increase in maintenance cost, with maintenance costs averaging UGX.11.78 Million per vehicle per year. 5 vehicles surpass the recommended 5 year useful life but are yet to be disposed-off by management. These vehicle inadequacies affect service delivery effectiveness.", null], ["6", "National Youth Council (NYC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.3,075,000,000, a sum of UGX.1,623,036,000 was realized resulting into a shortfall of UGX.1,451,963,839 representing 47.2%. \uf0b7 Out of the total receipts for the financial year of UGX.1,623,036,161, Council incurred expenditure of UGX 1,686,012,781. This led to a debt of UGX 66,136,750, relating to non-payment of PAYE and NSSF. \uf0b7 Council has a staffing gap of 42%, with no programme officer and accounts assistant. Undertaking its mandate and ensuring segregation of duties remains a challenge with the current shortage of personnel."], ["7", "Uganda National Children\u2019s Authority (UNCA) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX. 1,010,000,000 a sum of UGX. 695,277,561 was realized resulting into a shortfall of 314,722,439, representing 31%. \uf0b7 Out of the subvention amount released of UGX. 695,277,561, a sum of UGX. 668,845,440 was spent indicating an absorption rate of 96%. \uf0b7 The entity has two old vehicles for it is operations. However, these vehicles incurred an average of UGX 14.5 million on maintenance. \uf0b7 The Authority has not had a governing board in two years and this has led to short comings in establishing policy and operational guidelines, establishing a staff structure, and award of short term contracts. \uf0b7 Findings of the rational strategy on ending child marriage and early pregnancies revealed the cases such as; inadequacies in law enforcement, high illiteracy levels and, inadequate capacity and resources for extension works at district level."], ["8", "National Women\u2019s Council (NWC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.1,327,465,389 a sum of UGX.1,215,465,872 was received from MoGSLD, resulting into a shortfall of UGX. 111,999,517 representing 8.44%. \uf0b7 UWC spent all the receipts of UGX.1,215,465,872 from MoGSLD."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "209", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Representing 100% performance. There were however delays in remitting the statutory deductions on employee remunerations, with some delays taking up to 44 days from the due date. \uf0b7 . Fifteen (15) outputs with a total of fifteen (15) activities and expenditure worth UGX. 612,546,819 were not quantified at all. \uf0b7 Council drivers did not undertake medical examination and refresher courses contrary to the standing orders.", null], ["9", "National Library of Uganda (NLU) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 1,079,283,882 for the financial year 2019/2020, UGX. 1,006,823,641 was collected representing 7% shortfall in available funds for expenditure. \uf0b7 Out of the released amount of UGX 1,006,823,641, management spent only UGX. 970,089,719, resulting into an unspent balance of UGX.36,733,922 representing absorption level of 96%. \uf0b7 NLU has not had a functional governing board for two years."], ["10", "National Social Security Fund (NSSF) **Opinion** Unqualified", "\uf0b7 The Company has adopted fair value model for subsequent measurement of Investment Properties under IAS 40 where it is required to report all items of investment property at fair value on a continuous basis, at each reporting date, which was not done. Accordingly, I was unable to satisfy myself, using alternative audit procedures, the valuation of investment property as at June 30, 2018 which was reported at UGX.301.4 billion, and UGX.292.3 billion as at June 30, 2019. In addition the Company had incomplete records in regard to these assets, and some of which were encroached on by third parties and some government institutions limiting the Company\u2019s access and control over these assets. \uf0b7 I noted that the Company incurred a loss of UGX.6.5 billion and has negative operating cash flows of UGX.9.3 billion for the year ended June 30, 2018, and negative operating cash flows of UGX.3.8 Billion for the year ended 30th June 2019. Continuity as going concern is therefore, dependent on future profitable operations of the Company and the availability of funds to meet the obligations as and when they fall due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "210 \nANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1", "Zombo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17.3% of the key performance indicators were fully achieved, 82.7% were partially achieved. \uf0b7 The district collected 72.8% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 72% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 12 (66.6%) were fully quantified, 3 (17%) were insufficiently quantified while 3 (17%) were not quantified at all. Out of the 12 quantified out-puts, 9 (75%) were fully implemented while 3 (25%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 310M for Covid interventions and all the funds were utilized. UGX 1,850,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; the vehicles have not been captured in the fixed assets module of the GFMIS because Zombo District is yet to be enrolled and integrated with Integrated Financial Management system (IFMS), failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy inadequate vehicle support to entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Warr HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 64 staff newly recruited to the district and those transferred."], ["2", "Arua DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan, revealed that 22% of the sampled targets were fully achieved, 74% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 94.7% of the funds expected from treasury while 27% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 24 outputs 15 (63%) were fully quantified, 1 (4%) was insufficiently quantified while 8 (33%) were not quantified at all. Out of the 15 quantified out-puts, 7 (46%) were fully implemented, 4 (27%) were partially implemented while 4 (27%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 205M for Covid interventions and all the received funds were utilized. \uf0b7 I could not obtain any records of donations in kind and in cash for review in order to make an appropriate evaluation of how such donations may have been recorded and utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["1", "Zombo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17.3% of the key performance indicators were fully achieved, 82.7% were partially achieved. \uf0b7 The district collected 72.8% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 72% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 12 (66.6%) were fully quantified, 3 (17%) were insufficiently quantified while 3 (17%) were not quantified at all. Out of the 12 quantified out-puts, 9 (75%) were fully implemented while 3 (25%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 310M for Covid interventions and all the funds were utilized. UGX 1,850,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; the vehicles have not been captured in the fixed assets module of the GFMIS because Zombo District is yet to be enrolled and integrated with Integrated Financial Management system (IFMS), failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy inadequate vehicle support to entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Warr HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 64 staff newly recruited to the district and those transferred."], ["2", "Arua DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan, revealed that 22% of the sampled targets were fully achieved, 74% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 94.7% of the funds expected from treasury while 27% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 24 outputs 15 (63%) were fully quantified, 1 (4%) was insufficiently quantified while 8 (33%) were not quantified at all. Out of the 15 quantified out-puts, 7 (46%) were fully implemented, 4 (27%) were partially implemented while 4 (27%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 205M for Covid interventions and all the received funds were utilized. \uf0b7 I could not obtain any records of donations in kind and in cash for review in order to make an appropriate evaluation of how such donations may have been recorded and utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "211", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the District had receivables balance of UGX.2,222,742,281 arising from prior years; with no movement in the year under review \uf0b7 The district had deposits of UGX 1,926,602,231 which related to YLP and UWEP. \uf0b7 There were weaknesses in the management of the districts fleet including; only one vehicle was procured instead of two, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Adumi HC IV and Omugo HC IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 The District had six heads of department holding their positions in acting capacity for more than the required six months \uf0b7 I noted double payment of gratuity to a tune of UGX 99,935,577.", null], ["3", "Nebbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 29% of the strategic targets were fully achieved, 47% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 98.8% of the funds expected from treasury while 29% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 10 (53%) were fully quantified, 4 (21%) were insufficiently quantified while 5 (26%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 4 (40 %) were partially implemented while 1(10%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 228M for Covid 19 interventions and all the received funds were utilized. UGX. 3,120,000 was used at source contrary to the Law. \uf0b7 I noted that items that were received in Kind were neither valued nor subjected to quality checks before receipt \uf0b7 I noted that the District had receivables of UGX. 1,062,215,355 \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general , absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nebbi hospital faced challenges in delivery of services such as lack of medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Atego seed schools and Pameka health center III \uf0b7 I noted underperformance / under absorption of funds released for wages of UGX 1.1 Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.6 % of the strategic targets were fully achieved, 34.6 % were partially achieved while 30.77% were not achieved at all. \uf0b7 The district collected 127.4 % of its budgeted local revenue and received 95.1 % of the funds expected from treasury while 21 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 12 (80%) were fully quantified, 1"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District had receivables balance of UGX.2,222,742,281 arising from prior years; with no movement in the year under review \uf0b7 The district had deposits of UGX 1,926,602,231 which related to YLP and UWEP. \uf0b7 There were weaknesses in the management of the districts fleet including; only one vehicle was procured instead of two, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Adumi HC IV and Omugo HC IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 The District had six heads of department holding their positions in acting capacity for more than the required six months \uf0b7 I noted double payment of gratuity to a tune of UGX 99,935,577.", null], ["3", "Nebbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 29% of the strategic targets were fully achieved, 47% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 98.8% of the funds expected from treasury while 29% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 10 (53%) were fully quantified, 4 (21%) were insufficiently quantified while 5 (26%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 4 (40 %) were partially implemented while 1(10%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 228M for Covid 19 interventions and all the received funds were utilized. UGX. 3,120,000 was used at source contrary to the Law. \uf0b7 I noted that items that were received in Kind were neither valued nor subjected to quality checks before receipt \uf0b7 I noted that the District had receivables of UGX. 1,062,215,355 \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general , absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nebbi hospital faced challenges in delivery of services such as lack of medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Atego seed schools and Pameka health center III \uf0b7 I noted underperformance / under absorption of funds released for wages of UGX 1.1 Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.6 % of the strategic targets were fully achieved, 34.6 % were partially achieved while 30.77% were not achieved at all. \uf0b7 The district collected 127.4 % of its budgeted local revenue and received 95.1 % of the funds expected from treasury while 21 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 12 (80%) were fully quantified, 1"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District had receivables balance of UGX.2,222,742,281 arising from prior years; with no movement in the year under review \uf0b7 The district had deposits of UGX 1,926,602,231 which related to YLP and UWEP. \uf0b7 There were weaknesses in the management of the districts fleet including; only one vehicle was procured instead of two, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Adumi HC IV and Omugo HC IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 The District had six heads of department holding their positions in acting capacity for more than the required six months \uf0b7 I noted double payment of gratuity to a tune of UGX 99,935,577.", null], ["3", "Nebbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 29% of the strategic targets were fully achieved, 47% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 98.8% of the funds expected from treasury while 29% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 10 (53%) were fully quantified, 4 (21%) were insufficiently quantified while 5 (26%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 4 (40 %) were partially implemented while 1(10%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 228M for Covid 19 interventions and all the received funds were utilized. UGX. 3,120,000 was used at source contrary to the Law. \uf0b7 I noted that items that were received in Kind were neither valued nor subjected to quality checks before receipt \uf0b7 I noted that the District had receivables of UGX. 1,062,215,355 \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general , absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nebbi hospital faced challenges in delivery of services such as lack of medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Atego seed schools and Pameka health center III \uf0b7 I noted underperformance / under absorption of funds released for wages of UGX 1.1 Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.6 % of the strategic targets were fully achieved, 34.6 % were partially achieved while 30.77% were not achieved at all. \uf0b7 The district collected 127.4 % of its budgeted local revenue and received 95.1 % of the funds expected from treasury while 21 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 12 (80%) were fully quantified, 1"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "212", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "(7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, 6 (50%) were partially implemented while 1 (8%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance due to failure to quantify out puts. \uf0b7 The district received UGX 237M for Covid19 interventions and all was utilized. UGX 11m was used at source contrary to the Law. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued and no evidence of quality checks before distribution. \uf0b7 I noted that the District had a receivables figure of UGX. 1,181,118,914. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that Adjumani hospital faced challenges in delivery of services such as lack of medical equipment, non-functioning equipment. \uf0b7 There were also delayed works under UGFIT particularly at Maaji seed secondary school and Arinyapi health center III \uf0b7 I noted under performance/under absorption in the payroll released funds.", null], ["5", "Yumbe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54.5% of the strategic targets were fully achieved, 36.4% were partially achieved while 9.1% were not achieved at all. \uf0b7 The district collected 30% of its budgeted local revenue and received 81% of the funds expected from treasury while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 1.5 Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affect assessment of performance. Out of a sample of 19 outputs 16 (84%) were fully quantified, while 3 (16%) were not quantified at all. Out of the 16 quantified out-puts, 11 (69%) were fully implemented, 2 (13%) were partially implemented and 3 (18%)were not implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 1.67Bn for Covid 19 interventions and all the received funds were utilized. \uf0b7 I noted that procurements carried out by the district were not audited by internal audit. \uf0b7 I reviewed the management of URF and noted ; a budget shortfall of UGX 171M, Un paid wages 68M \uf0b7 Review of DRDIP revealed an idle bridge that was constructed and late release of funds to projects. \uf0b7 I also noted diversion of district council allowances and loss of assets (motorcycles) \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Yumbe HCIV and Midigo HCIV faced challenges in delivery of services"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "(7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, 6 (50%) were partially implemented while 1 (8%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance due to failure to quantify out puts. \uf0b7 The district received UGX 237M for Covid19 interventions and all was utilized. UGX 11m was used at source contrary to the Law. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued and no evidence of quality checks before distribution. \uf0b7 I noted that the District had a receivables figure of UGX. 1,181,118,914. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that Adjumani hospital faced challenges in delivery of services such as lack of medical equipment, non-functioning equipment. \uf0b7 There were also delayed works under UGFIT particularly at Maaji seed secondary school and Arinyapi health center III \uf0b7 I noted under performance/under absorption in the payroll released funds.", null], ["5", "Yumbe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54.5% of the strategic targets were fully achieved, 36.4% were partially achieved while 9.1% were not achieved at all. \uf0b7 The district collected 30% of its budgeted local revenue and received 81% of the funds expected from treasury while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 1.5 Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affect assessment of performance. Out of a sample of 19 outputs 16 (84%) were fully quantified, while 3 (16%) were not quantified at all. Out of the 16 quantified out-puts, 11 (69%) were fully implemented, 2 (13%) were partially implemented and 3 (18%)were not implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 1.67Bn for Covid 19 interventions and all the received funds were utilized. \uf0b7 I noted that procurements carried out by the district were not audited by internal audit. \uf0b7 I reviewed the management of URF and noted ; a budget shortfall of UGX 171M, Un paid wages 68M \uf0b7 Review of DRDIP revealed an idle bridge that was constructed and late release of funds to projects. \uf0b7 I also noted diversion of district council allowances and loss of assets (motorcycles) \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Yumbe HCIV and Midigo HCIV faced challenges in delivery of services"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "213", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "such as lack of medical equipment and idle equipment.  \uf0b7 There were also delayed works under UGFIT particularly at Logonga seed school. \uf0b7 In my review of the payroll, I noted underperformance of wage bill of UGX 736M, salary payments to staff above retirement age, incomplete personnel files, inconsistence staff information and accumulation of gratuity arrears.", null], ["6", "Pakwach DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that Pakwach DLG did not fall in the category of the 5 year performance evaluation criteria since the District is 3 years old after its creation out of Nebbi District. \uf0b7 The district collected 28% of its budgeted local revenue and received 102% of the funds expected from treasury while 8% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3 Bn which was sent back to treasury. \uf0b7 The District had off budget financing to a tune of UGX 20M \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 24 outputs 10 (42%) were fully quantified, 10 (42%) were insufficiently quantified while 4 (16%) were not quantified at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were not submitted on time. \uf0b7 The district received UGX 198M for Covid interventions and all of it was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequacy of the vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pakwach HC IV faced challenges in delivery of services such as lack of medical equipment, failure to properly maintain equipment \uf0b7 I noted under absorption of wage bill of UGX 77M, Salary payments to staff above retirement age, underpayment of gratuity, delayed confirmation of staff and accumulation of gratuity arrears."], ["7", "Maracha DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 13% of the strategic targets were fully achieved, 65% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 101.9% of the funds expected from treasury while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.69 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 13 (77%) were fully quantified, 1(6%) was insufficiently quantified while 3 (17%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206 M for Covid interventions and all the funds were utilized. UGX 920,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to implement all planned activities. \uf0b7 38% of the district staff structure was not filled with key staff such as district"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "such as lack of medical equipment and idle equipment.  \uf0b7 There were also delayed works under UGFIT particularly at Logonga seed school. \uf0b7 In my review of the payroll, I noted underperformance of wage bill of UGX 736M, salary payments to staff above retirement age, incomplete personnel files, inconsistence staff information and accumulation of gratuity arrears.", null], ["6", "Pakwach DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that Pakwach DLG did not fall in the category of the 5 year performance evaluation criteria since the District is 3 years old after its creation out of Nebbi District. \uf0b7 The district collected 28% of its budgeted local revenue and received 102% of the funds expected from treasury while 8% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3 Bn which was sent back to treasury. \uf0b7 The District had off budget financing to a tune of UGX 20M \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 24 outputs 10 (42%) were fully quantified, 10 (42%) were insufficiently quantified while 4 (16%) were not quantified at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were not submitted on time. \uf0b7 The district received UGX 198M for Covid interventions and all of it was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequacy of the vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pakwach HC IV faced challenges in delivery of services such as lack of medical equipment, failure to properly maintain equipment \uf0b7 I noted under absorption of wage bill of UGX 77M, Salary payments to staff above retirement age, underpayment of gratuity, delayed confirmation of staff and accumulation of gratuity arrears."], ["7", "Maracha DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 13% of the strategic targets were fully achieved, 65% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 101.9% of the funds expected from treasury while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.69 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 13 (77%) were fully quantified, 1(6%) was insufficiently quantified while 3 (17%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206 M for Covid interventions and all the funds were utilized. UGX 920,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to implement all planned activities. \uf0b7 38% of the district staff structure was not filled with key staff such as district"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; procurement of a vehicle using government funds in the FY 2019/2020 without seeking a waiver as there was an official ban, failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Maracha HC IV l faced challenges in delivery of services such as; lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kololo seed school, Curube health center III and operationalization of Ajikoro HC II Maternity ward \uf0b7 I noted under performance of a wage bill to the tune of UGX 442M.", null], ["8", "Nebbi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 21% of the strategic targets were fully achieved, 50% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 81% of the funds expected from treasury. The entity did not receive any external funding. The council had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (88%) were fully quantified, while 1 (12%) was not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 57% of the district staff structure was not filled with key staff such as Municipal engineer and Municipal Treasurer missing \uf0b7 I noted long outstanding receivables of UGX 528M. I also noted a poor state of Erussi road \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, inadequacy of vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted an unspent balance of UGX 1.71Bn on payroll expenses \uf0b7 I noted weaknesses such as lack a Garbage Management Strategy and Plan, Insufficient public sensitization, shortage of equipment to manage garbage, lack of protective wear."], ["9", "Moyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic targets were partially achieved. \uf0b7 The district collected 113 % of its budgeted local revenue and received 94% of the funds expected from treasury while 53% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, 1 (12.5%) was partially implemented while 1(12.5%) was not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. All the four reports (100 %) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 390 M for Covid 19 interventions and the received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; procurement of a vehicle using government funds in the FY 2019/2020 without seeking a waiver as there was an official ban, failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Maracha HC IV l faced challenges in delivery of services such as; lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kololo seed school, Curube health center III and operationalization of Ajikoro HC II Maternity ward \uf0b7 I noted under performance of a wage bill to the tune of UGX 442M.", null], ["8", "Nebbi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 21% of the strategic targets were fully achieved, 50% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 81% of the funds expected from treasury. The entity did not receive any external funding. The council had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (88%) were fully quantified, while 1 (12%) was not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 57% of the district staff structure was not filled with key staff such as Municipal engineer and Municipal Treasurer missing \uf0b7 I noted long outstanding receivables of UGX 528M. I also noted a poor state of Erussi road \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, inadequacy of vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted an unspent balance of UGX 1.71Bn on payroll expenses \uf0b7 I noted weaknesses such as lack a Garbage Management Strategy and Plan, Insufficient public sensitization, shortage of equipment to manage garbage, lack of protective wear."], ["9", "Moyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic targets were partially achieved. \uf0b7 The district collected 113 % of its budgeted local revenue and received 94% of the funds expected from treasury while 53% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, 1 (12.5%) was partially implemented while 1(12.5%) was not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. All the four reports (100 %) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 390 M for Covid 19 interventions and the received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; procurement of a vehicle using government funds in the FY 2019/2020 without seeking a waiver as there was an official ban, failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Maracha HC IV l faced challenges in delivery of services such as; lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kololo seed school, Curube health center III and operationalization of Ajikoro HC II Maternity ward \uf0b7 I noted under performance of a wage bill to the tune of UGX 442M.", null], ["8", "Nebbi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 21% of the strategic targets were fully achieved, 50% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 81% of the funds expected from treasury. The entity did not receive any external funding. The council had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (88%) were fully quantified, while 1 (12%) was not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 57% of the district staff structure was not filled with key staff such as Municipal engineer and Municipal Treasurer missing \uf0b7 I noted long outstanding receivables of UGX 528M. I also noted a poor state of Erussi road \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, inadequacy of vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted an unspent balance of UGX 1.71Bn on payroll expenses \uf0b7 I noted weaknesses such as lack a Garbage Management Strategy and Plan, Insufficient public sensitization, shortage of equipment to manage garbage, lack of protective wear."], ["9", "Moyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic targets were partially achieved. \uf0b7 The district collected 113 % of its budgeted local revenue and received 94% of the funds expected from treasury while 53% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, 1 (12.5%) was partially implemented while 1(12.5%) was not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. All the four reports (100 %) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 390 M for Covid 19 interventions and the received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "215", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "funds were utilized. UGX 4,275,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not subjected to quality checks before distribution and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district had receivables balance of UGX.643,682,955  \uf0b7 I noted the district had an outstanding payables balance of UGX 735,772,354. \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moyo hospital faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Dufire Seed secondary School and Aya HC III (Maternity Ward).", null], ["10", "Arua MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 51% of the targets were fully achieved, 42% were partially achieved, 2% were not achieved at all while 5% were not measured \uf0b7 The Municipality collected 95% of its budgeted local revenue and received 99.7% and 99% of the funds expected from treasury and other government units respectively, but did not receive any external financing. The total unspent balance of UGX.0.95Bn (3.5%) was sent back to the treasury \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 8 (80%) were fully quantified while 2 (20%) were insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that 1 (25%) of the quarterly performance reports was submitted after the deadline. I also noted some inconsistencies in the performance reports submitted. \uf0b7 Review of financial statements revealed increases in payables of 35% from UGX 1.115bn to UGX. 1.503bn from FY 2018/19 to FY 2019/20 \uf0b7 A review of the financial statements revealed that management did not make sufficient disclosures on the effect of change of the entity\u2019s status from a municipality to a city \uf0b7 There were weaknesses in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that the Municipality faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment noted at River Oli Health Centre IV \uf0b7 I noted challenges in payroll management where management failed to absorb 3% of received payroll funds and inconsistencies in some staff information \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, insufficient budgetary allocation towards implementation of the garbage management strategy and plan, non-maintenance of data/records on garbage generated within the municipality. \uf0b7 I also noted that 35% of budgeted funding in FY 2018/19 and FY 2019/20 for garbage collection was not realized and as a result the municipality did not undertake any public awareness and sensitization campaigns in the two years and had inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I reviewed the implementation of Urban Physical Development Plan (UPDP) and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "funds were utilized. UGX 4,275,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not subjected to quality checks before distribution and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district had receivables balance of UGX.643,682,955  \uf0b7 I noted the district had an outstanding payables balance of UGX 735,772,354. \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moyo hospital faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Dufire Seed secondary School and Aya HC III (Maternity Ward).", null], ["10", "Arua MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 51% of the targets were fully achieved, 42% were partially achieved, 2% were not achieved at all while 5% were not measured \uf0b7 The Municipality collected 95% of its budgeted local revenue and received 99.7% and 99% of the funds expected from treasury and other government units respectively, but did not receive any external financing. The total unspent balance of UGX.0.95Bn (3.5%) was sent back to the treasury \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 8 (80%) were fully quantified while 2 (20%) were insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that 1 (25%) of the quarterly performance reports was submitted after the deadline. I also noted some inconsistencies in the performance reports submitted. \uf0b7 Review of financial statements revealed increases in payables of 35% from UGX 1.115bn to UGX. 1.503bn from FY 2018/19 to FY 2019/20 \uf0b7 A review of the financial statements revealed that management did not make sufficient disclosures on the effect of change of the entity\u2019s status from a municipality to a city \uf0b7 There were weaknesses in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that the Municipality faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment noted at River Oli Health Centre IV \uf0b7 I noted challenges in payroll management where management failed to absorb 3% of received payroll funds and inconsistencies in some staff information \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, insufficient budgetary allocation towards implementation of the garbage management strategy and plan, non-maintenance of data/records on garbage generated within the municipality. \uf0b7 I also noted that 35% of budgeted funding in FY 2018/19 and FY 2019/20 for garbage collection was not realized and as a result the municipality did not undertake any public awareness and sensitization campaigns in the two years and had inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I reviewed the implementation of Urban Physical Development Plan (UPDP) and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "216", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "noted that there was inadequate funding to meet the objectives of the UPDP. Furthermore, of the approved budgets, only 93.7% was released. I also noted lack of development permits for some on-going physical developments and non- disclosure of a contingent liability relating to on-going road works in the financial statements \uf0b7 There was a UGX.3.58 Bn (33%) budgetary shortfall in USMID-(MISG) funding which affected timely implementation of some projects. \uf0b7 I also noted non-disclosure of a contingent liability arising from litigation, delayed closure of program designated bank account and failure to return funds to the ministry of lands contrary to instructions from the PS Ministry of Lands, Housing and Urban Development. \uf0b7 The municipality also faced challenges of uncoordinated development programs causing the municipality to incur nugatory expenditure of UGX.2.39Bn \uf0b7 The Municipality did not receive 27% of budgeted Uganda Road Fund funds, with funds all for the fourth quarter (UGX0.23bn) not received.", null], ["11", "Koboko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 66.5% of its budgeted local revenue and received 99% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.34Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 20,000,000 for the year contrary to the budget execution circular. \uf0b7 Out of the 17 quantified out-puts, 13 (77%) were fully implemented and 4 (23%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, three (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 185M for Covid19 interventions and all the funds were utilized. UGX. 20m was not banked to the consolidated fund contrary to the Law. \uf0b7 I noted that UGX 23 million meant for Pension was diverted/mischarged during the year. \uf0b7 I noted that 41.2% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate support to entity service delivery, failure to mentain log books and failure to take drivers for medical test. \uf0b7 I noted that Koboko hospital faced challenges in delivery of services such as lack of medical equipment and understaffing at the District hospital."], ["12", "Koboko MC **Opinion** Unqualified", "\uf0b7 I was not able to review the implementation of the NDP II 2015-2020 because Koboko MC had not undertaken to perform an assessment of the implementation of the strategic objectives by the time of the audit \uf0b7 The Municipality collected 85% of its budgeted local revenue and received 100% and 63% of the funds expected from treasury and other government units respectively and 61.6% of its budgeted external financing. Of the funds received, the entity absorbed 97.2% and the unspent balance of 2.8% was swept back to the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 4 (31%) were fully quantified, 8 outputs (62%) were partially quantified while 1 (7%) was not quantified at all. All of the 4 (100%) fully quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "noted that there was inadequate funding to meet the objectives of the UPDP. Furthermore, of the approved budgets, only 93.7% was released. I also noted lack of development permits for some on-going physical developments and non- disclosure of a contingent liability relating to on-going road works in the financial statements \uf0b7 There was a UGX.3.58 Bn (33%) budgetary shortfall in USMID-(MISG) funding which affected timely implementation of some projects. \uf0b7 I also noted non-disclosure of a contingent liability arising from litigation, delayed closure of program designated bank account and failure to return funds to the ministry of lands contrary to instructions from the PS Ministry of Lands, Housing and Urban Development. \uf0b7 The municipality also faced challenges of uncoordinated development programs causing the municipality to incur nugatory expenditure of UGX.2.39Bn \uf0b7 The Municipality did not receive 27% of budgeted Uganda Road Fund funds, with funds all for the fourth quarter (UGX0.23bn) not received.", null], ["11", "Koboko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 66.5% of its budgeted local revenue and received 99% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.34Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 20,000,000 for the year contrary to the budget execution circular. \uf0b7 Out of the 17 quantified out-puts, 13 (77%) were fully implemented and 4 (23%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, three (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 185M for Covid19 interventions and all the funds were utilized. UGX. 20m was not banked to the consolidated fund contrary to the Law. \uf0b7 I noted that UGX 23 million meant for Pension was diverted/mischarged during the year. \uf0b7 I noted that 41.2% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate support to entity service delivery, failure to mentain log books and failure to take drivers for medical test. \uf0b7 I noted that Koboko hospital faced challenges in delivery of services such as lack of medical equipment and understaffing at the District hospital."], ["12", "Koboko MC **Opinion** Unqualified", "\uf0b7 I was not able to review the implementation of the NDP II 2015-2020 because Koboko MC had not undertaken to perform an assessment of the implementation of the strategic objectives by the time of the audit \uf0b7 The Municipality collected 85% of its budgeted local revenue and received 100% and 63% of the funds expected from treasury and other government units respectively and 61.6% of its budgeted external financing. Of the funds received, the entity absorbed 97.2% and the unspent balance of 2.8% was swept back to the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 4 (31%) were fully quantified, 8 outputs (62%) were partially quantified while 1 (7%) was not quantified at all. All of the 4 (100%) fully quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "noted that there was inadequate funding to meet the objectives of the UPDP. Furthermore, of the approved budgets, only 93.7% was released. I also noted lack of development permits for some on-going physical developments and non- disclosure of a contingent liability relating to on-going road works in the financial statements \uf0b7 There was a UGX.3.58 Bn (33%) budgetary shortfall in USMID-(MISG) funding which affected timely implementation of some projects. \uf0b7 I also noted non-disclosure of a contingent liability arising from litigation, delayed closure of program designated bank account and failure to return funds to the ministry of lands contrary to instructions from the PS Ministry of Lands, Housing and Urban Development. \uf0b7 The municipality also faced challenges of uncoordinated development programs causing the municipality to incur nugatory expenditure of UGX.2.39Bn \uf0b7 The Municipality did not receive 27% of budgeted Uganda Road Fund funds, with funds all for the fourth quarter (UGX0.23bn) not received.", null], ["11", "Koboko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 66.5% of its budgeted local revenue and received 99% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.34Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 20,000,000 for the year contrary to the budget execution circular. \uf0b7 Out of the 17 quantified out-puts, 13 (77%) were fully implemented and 4 (23%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, three (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 185M for Covid19 interventions and all the funds were utilized. UGX. 20m was not banked to the consolidated fund contrary to the Law. \uf0b7 I noted that UGX 23 million meant for Pension was diverted/mischarged during the year. \uf0b7 I noted that 41.2% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate support to entity service delivery, failure to mentain log books and failure to take drivers for medical test. \uf0b7 I noted that Koboko hospital faced challenges in delivery of services such as lack of medical equipment and understaffing at the District hospital."], ["12", "Koboko MC **Opinion** Unqualified", "\uf0b7 I was not able to review the implementation of the NDP II 2015-2020 because Koboko MC had not undertaken to perform an assessment of the implementation of the strategic objectives by the time of the audit \uf0b7 The Municipality collected 85% of its budgeted local revenue and received 100% and 63% of the funds expected from treasury and other government units respectively and 61.6% of its budgeted external financing. Of the funds received, the entity absorbed 97.2% and the unspent balance of 2.8% was swept back to the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 4 (31%) were fully quantified, 8 outputs (62%) were partially quantified while 1 (7%) was not quantified at all. All of the 4 (100%) fully quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "217", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans and neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, 3 (75%) were submitted after the deadline and 1 (25%) was not submitted by the time of the audit. \uf0b7 Review of local revenue records revealed that Local revenue advance of UGX.0.35 Bn left outstanding was not disclosed in the financial statements as a liability/payable \uf0b7 There were weakness in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles and the disposal of motor vehicles \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, did not have a Garbage Management Strategy and Plan and did not maintain data/records on garbage generated within the municipality. \uf0b7 On garbage management, I noted some weaknesses including; failure to develop bylaws, lack of garbage management strategy plan, inadequate funding for garbage management, inadequate awareness and sensitization and challenges of transportation of garbage from the gazetted collection points. \uf0b7 Review of Urban Physical Development Plan (UPDP) in Nebbi Municipal Council revealed the following challenges; Lack of approved UPDP and detailed plans, lack of detailed work plan of the physical planning unit, failure to issue permits to developers.", null], ["13", "Arua RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 16% of the strategic targets were fully achieved leaving 84% partially achieved. \uf0b7 The Hospital collected 66% of the budgeted local revenue, while 99% of the budgeted transfers from the treasury was received. UGX 1,409,941,691 was received from external/donor financing although it was not budgeted for. \uf0b7 There was an over expenditure of UGX 923,785,971. \uf0b7 The Hospital had off budget financing amounting to UGX. 2,105,857,206 for the year contrary to the budget execution circular \uf0b7 All of the 7 outputs with 15 activities sampled were fully quantified. I noted that 4 (57%) were fully implemented while 3 (43%) were partially implemented. \uf0b7 The hospital received UGX 319M for Covid 19 interventions and 103% was utilized. \uf0b7 I noted weakness in the management of the intervention such as unrealistic budget, no evidence that quality of items received was checked and verified \uf0b7 I noted that the hospital\u2019s domestic arrear had increased by UGX.1.2Bn \uf0b7 The hospital had a staff shortage in critical positions of 52% \uf0b7 I noted that the hospital did not have a land title for the land on which it was located. \uf0b7 I also noted that the hospital had settled un budgeted for domestic arrears of up to UGX 0.16Bn \uf0b7 There were weaknesses in management of the hospitals fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that Arua RRH faced challenges in delivery of services due to lack of medical equipment, idle equipment, poor maintenance of available equipment."], ["14", "Madi-Okollo **Opinion**", "\uf0b7 I noted that Madi \u2013 Okollo District did not have a five year strategic plan in place. The current year is Madi-Okollo\u2019s first year of operation \uf0b7 The district collected 56.5% of its budgeted local revenue and received 98% of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans and neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, 3 (75%) were submitted after the deadline and 1 (25%) was not submitted by the time of the audit. \uf0b7 Review of local revenue records revealed that Local revenue advance of UGX.0.35 Bn left outstanding was not disclosed in the financial statements as a liability/payable \uf0b7 There were weakness in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles and the disposal of motor vehicles \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, did not have a Garbage Management Strategy and Plan and did not maintain data/records on garbage generated within the municipality. \uf0b7 On garbage management, I noted some weaknesses including; failure to develop bylaws, lack of garbage management strategy plan, inadequate funding for garbage management, inadequate awareness and sensitization and challenges of transportation of garbage from the gazetted collection points. \uf0b7 Review of Urban Physical Development Plan (UPDP) in Nebbi Municipal Council revealed the following challenges; Lack of approved UPDP and detailed plans, lack of detailed work plan of the physical planning unit, failure to issue permits to developers.", null], ["13", "Arua RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 16% of the strategic targets were fully achieved leaving 84% partially achieved. \uf0b7 The Hospital collected 66% of the budgeted local revenue, while 99% of the budgeted transfers from the treasury was received. UGX 1,409,941,691 was received from external/donor financing although it was not budgeted for. \uf0b7 There was an over expenditure of UGX 923,785,971. \uf0b7 The Hospital had off budget financing amounting to UGX. 2,105,857,206 for the year contrary to the budget execution circular \uf0b7 All of the 7 outputs with 15 activities sampled were fully quantified. I noted that 4 (57%) were fully implemented while 3 (43%) were partially implemented. \uf0b7 The hospital received UGX 319M for Covid 19 interventions and 103% was utilized. \uf0b7 I noted weakness in the management of the intervention such as unrealistic budget, no evidence that quality of items received was checked and verified \uf0b7 I noted that the hospital\u2019s domestic arrear had increased by UGX.1.2Bn \uf0b7 The hospital had a staff shortage in critical positions of 52% \uf0b7 I noted that the hospital did not have a land title for the land on which it was located. \uf0b7 I also noted that the hospital had settled un budgeted for domestic arrears of up to UGX 0.16Bn \uf0b7 There were weaknesses in management of the hospitals fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that Arua RRH faced challenges in delivery of services due to lack of medical equipment, idle equipment, poor maintenance of available equipment."], ["14", "Madi-Okollo **Opinion**", "\uf0b7 I noted that Madi \u2013 Okollo District did not have a five year strategic plan in place. The current year is Madi-Okollo\u2019s first year of operation \uf0b7 The district collected 56.5% of its budgeted local revenue and received 98% of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "218", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "the funds expected from treasury while 33% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.2 Bn which was sent back to treasury. \uf0b7 The district had a known off-budget financing amounting to UGX 26,545,404 for the year contrary to the budget execution circular. The off budget used in the financing of Construction of the ART Clinic in Okollo H/C III from IDI was not known. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 7 (64%) were fully quantified, 1 (9%) was insufficiently quantified while 3 (27%) were not quantified at all. Out of the 7 quantified out-puts, 3 (42 %) were fully implemented, 2 (29%) were partially implemented while 2 (29%) were not implemented at all \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all (100%) were not submitted on time. \uf0b7 The district received UGX.362M for Covid 19 interventions which was all utilized. UGX 900,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; no evidence of quality checks before distribution, no approval by task force of the distribution of items worth UGX 124,011,400 and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted a loss UGX.25,483,500 advanced to the Engineer. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate vehicle support to the entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 85 % of the district staff structure was not filled with key staff such as substantive head of finance, head of procurement missing. \uf0b7 I noted salaries being paid to people not on the staff list. \uf0b7 I noted that Madi \u2013 Okolo Rhino camp HC IV hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Power Seed School."], ["15", "Obongi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the District did not have strategic plan in place as this was its first year of operation. \uf0b7 The district collected 32% of its budgeted local revenue and received 85% of the funds expected from treasury while 3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 Out of a sample of 13 outputs, 9 (70%) were fully quantified, 2 (15%) were partially quantified and 2 (15%) were not quantified at all. Out of the 9 quantified out-puts, 4 (45%) were fully implemented, 1 (10%) was partially implemented while 4 (45%) were not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 211M for Covid 19 interventions and all the funds were utilized. UGX 3 M received as cash was used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor subjected to quality checks before distribution. There was no mechanism of providing information to people in quarantine centre from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Unqualified", "the funds expected from treasury while 33% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.2 Bn which was sent back to treasury. \uf0b7 The district had a known off-budget financing amounting to UGX 26,545,404 for the year contrary to the budget execution circular. The off budget used in the financing of Construction of the ART Clinic in Okollo H/C III from IDI was not known. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 7 (64%) were fully quantified, 1 (9%) was insufficiently quantified while 3 (27%) were not quantified at all. Out of the 7 quantified out-puts, 3 (42 %) were fully implemented, 2 (29%) were partially implemented while 2 (29%) were not implemented at all \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all (100%) were not submitted on time. \uf0b7 The district received UGX.362M for Covid 19 interventions which was all utilized. UGX 900,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; no evidence of quality checks before distribution, no approval by task force of the distribution of items worth UGX 124,011,400 and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted a loss UGX.25,483,500 advanced to the Engineer. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate vehicle support to the entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 85 % of the district staff structure was not filled with key staff such as substantive head of finance, head of procurement missing. \uf0b7 I noted salaries being paid to people not on the staff list. \uf0b7 I noted that Madi \u2013 Okolo Rhino camp HC IV hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Power Seed School."], ["15", "Obongi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the District did not have strategic plan in place as this was its first year of operation. \uf0b7 The district collected 32% of its budgeted local revenue and received 85% of the funds expected from treasury while 3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 Out of a sample of 13 outputs, 9 (70%) were fully quantified, 2 (15%) were partially quantified and 2 (15%) were not quantified at all. Out of the 9 quantified out-puts, 4 (45%) were fully implemented, 1 (10%) was partially implemented while 4 (45%) were not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 211M for Covid 19 interventions and all the funds were utilized. UGX 3 M received as cash was used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor subjected to quality checks before distribution. There was no mechanism of providing information to people in quarantine centre from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "219", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 48% of the district staff structure was not filled with key staff such as head of finance and district engineer missing. \uf0b7 I also noted that all heads of department are holding their positions in acting capacity for more than one year \uf0b7 There were weaknesses in the management of the districts fleet including; over expenditure of UGX 15 M \uf0b7 In a procurement of vehicle, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Obongi HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. I also noted that the hospital had challenges like; Non- functional Mortuary due to lack of equipment since its construction in 2018 ,Non- functional incinerator \u2013 since its construction and Laboratory lacks vital equipment such as a haematology (blood) analyser used for procedures such as complete blood counts \uf0b7 I noted the Health center was encountered with drug stock outs.", null], ["", "**FORT PORTAL BRANCH**", ""], ["1", "Kasese DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 45% of the sampled targets were fully achieved while 55% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 110% of the funds expected from treasury while 50% of funds expected from external sources were received by year end. The district had an over expenditure of UGX. 289,702,328. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs, 12 (71%) were fully quantified while 5 (29%) were not quantified at all. Out of the 12 quantified out-puts, 7 (58%) were fully implemented, while 5 (42%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 265,801,480 for Covid-19 interventions and all funds were utilised. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that there was an unsupported adjustment in the statement of outstanding commitments of UGX 477,032,408 as part of the prior year commitments paid during the year; however there were no supporting documents for the amounts provided for review. \uf0b7 92 positions (25%) of the district staff structure were not filled with key staff such as Head of Finance, District Engineer and District Production Officer were all vacant as staff in these positions has been acting capacities for 2 or more years. \uf0b7 The District procured 2 vehicles worth UGX. 348,753,265 in the period under review but had challenges in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bwera District Hospital and Nyamirami Health Centre faced challenges"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 48% of the district staff structure was not filled with key staff such as head of finance and district engineer missing. \uf0b7 I also noted that all heads of department are holding their positions in acting capacity for more than one year \uf0b7 There were weaknesses in the management of the districts fleet including; over expenditure of UGX 15 M \uf0b7 In a procurement of vehicle, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Obongi HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. I also noted that the hospital had challenges like; Non- functional Mortuary due to lack of equipment since its construction in 2018 ,Non- functional incinerator \u2013 since its construction and Laboratory lacks vital equipment such as a haematology (blood) analyser used for procedures such as complete blood counts \uf0b7 I noted the Health center was encountered with drug stock outs.", null], ["", "**FORT PORTAL BRANCH**", ""], ["1", "Kasese DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 45% of the sampled targets were fully achieved while 55% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 110% of the funds expected from treasury while 50% of funds expected from external sources were received by year end. The district had an over expenditure of UGX. 289,702,328. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs, 12 (71%) were fully quantified while 5 (29%) were not quantified at all. Out of the 12 quantified out-puts, 7 (58%) were fully implemented, while 5 (42%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 265,801,480 for Covid-19 interventions and all funds were utilised. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that there was an unsupported adjustment in the statement of outstanding commitments of UGX 477,032,408 as part of the prior year commitments paid during the year; however there were no supporting documents for the amounts provided for review. \uf0b7 92 positions (25%) of the district staff structure were not filled with key staff such as Head of Finance, District Engineer and District Production Officer were all vacant as staff in these positions has been acting capacities for 2 or more years. \uf0b7 The District procured 2 vehicles worth UGX. 348,753,265 in the period under review but had challenges in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bwera District Hospital and Nyamirami Health Centre faced challenges"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "220", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "in delivery of services such as lack of adequate medical equipment, non- functioning equipment and lack of anaesthesia to be used on mothers during deliveries. \uf0b7 There were delayed works under UgIFT, particularly Construction of Nyakatonzi Seed secondary School, and also challenges in the Management of UgIFT such as lacks of land title for the school, Inadequate Contract Supervision and Monitoring for the upgrade of Nyakimasa and Kyampara Health Centre IIs to IIIs. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding balances of UGX. 736,064,280 and UGX. 1,678,966,715 respectively. \uf0b7 I noted challenges in the implementation of the Uganda Road Fund Program including; underfunding of the program, no performance under routine manual maintenance.", null], ["2", "Kabarole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that it was not quantified and thus it was difficult to ascertain the level of achievement of the strategic plan. \uf0b7 The district collected 52% of its budgeted local revenue and received 97% of the funds expected from treasury while 81% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.53,834,000 for the year contrary to the budget execution circular \uf0b7 The District fully quantified the 22 sampled out-puts however had challenges with implementing activities. Of the 22 fully quantified outputs; 9 outputs (41%) were fully implemented, 10 outputs (45%) were partially implemented and 3 outputs (14%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205M for Covid interventions and UGX 17.m was used at source contrary to the Law while UGX 32.6M was not accounted for. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the change of status of Fort portal Municipal Council to a City on the district. \uf0b7 The District had an outstanding balance of UGX.36.2M of the District Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UgIFT particularly Construction of St. Paul\u2019s Nyabweya seed secondary school,upgrade Nyakitokoli Health Centre II to Health Centre III. \uf0b7 I reviewed the implementation of Uganda Road Fund and noted that there was underfunding of UGX 0.2Bn which led to non-implementation of some planned road works. \uf0b7 I noted that Bukuuku Health Centre IV faced challenges in delivery of services such as lack of basic medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "in delivery of services such as lack of adequate medical equipment, non- functioning equipment and lack of anaesthesia to be used on mothers during deliveries. \uf0b7 There were delayed works under UgIFT, particularly Construction of Nyakatonzi Seed secondary School, and also challenges in the Management of UgIFT such as lacks of land title for the school, Inadequate Contract Supervision and Monitoring for the upgrade of Nyakimasa and Kyampara Health Centre IIs to IIIs. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding balances of UGX. 736,064,280 and UGX. 1,678,966,715 respectively. \uf0b7 I noted challenges in the implementation of the Uganda Road Fund Program including; underfunding of the program, no performance under routine manual maintenance.", null], ["2", "Kabarole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that it was not quantified and thus it was difficult to ascertain the level of achievement of the strategic plan. \uf0b7 The district collected 52% of its budgeted local revenue and received 97% of the funds expected from treasury while 81% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.53,834,000 for the year contrary to the budget execution circular \uf0b7 The District fully quantified the 22 sampled out-puts however had challenges with implementing activities. Of the 22 fully quantified outputs; 9 outputs (41%) were fully implemented, 10 outputs (45%) were partially implemented and 3 outputs (14%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205M for Covid interventions and UGX 17.m was used at source contrary to the Law while UGX 32.6M was not accounted for. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the change of status of Fort portal Municipal Council to a City on the district. \uf0b7 The District had an outstanding balance of UGX.36.2M of the District Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UgIFT particularly Construction of St. Paul\u2019s Nyabweya seed secondary school,upgrade Nyakitokoli Health Centre II to Health Centre III. \uf0b7 I reviewed the implementation of Uganda Road Fund and noted that there was underfunding of UGX 0.2Bn which led to non-implementation of some planned road works. \uf0b7 I noted that Bukuuku Health Centre IV faced challenges in delivery of services such as lack of basic medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "221", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The District did not settle verified salary and pension arrears worth UGX 155,417,880. \uf0b7 The district had outstanding arrears of UGX.107M and UGX.67M resulting from non- recovery of funds under YLP and UWEP programs respectively.", null], ["3", "Ntoroko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 16% of the strategic targets were fully achieved, 68% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 24.2% of its budgeted local revenue and received 102% of the funds expected from treasury while 54% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 129,959,680 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 90,857,400 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 8 (89%) were fully quantified, while 1 (11%) was insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 The district prepared annual monitoring as well as the quarterly performance reports. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received a total of UGX. 165,600,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 600,000 were not banked but spent at source contrary to the law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I also noted that the District had outstanding payables of UGX.316, 596,600 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 261,312,091 relate to the previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karugutu Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and also failure to carry out regular maintenance of the equipment in the maternal ward. \uf0b7 Under the UgIFT program there was delayed works for the Construction of Nombe Seed School and Upgrade of Rwangara Health Center III. \uf0b7 I noted underpayment of salaries of UGX. 17,207,334 to some staff of the District."], ["4", "Kyegegwa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 57.1% of the strategic targets were fully achieved, while 42.9% were partially achieved. \uf0b7 The district collected 69% of its budgeted local revenue and received 99% of the funds expected from treasury while 49% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 983,763,415 which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs, 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans. Out of four quarterly performance reports, only 1 (25%) was submitted on time."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The District did not settle verified salary and pension arrears worth UGX 155,417,880. \uf0b7 The district had outstanding arrears of UGX.107M and UGX.67M resulting from non- recovery of funds under YLP and UWEP programs respectively.", null], ["3", "Ntoroko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 16% of the strategic targets were fully achieved, 68% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 24.2% of its budgeted local revenue and received 102% of the funds expected from treasury while 54% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 129,959,680 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 90,857,400 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 8 (89%) were fully quantified, while 1 (11%) was insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 The district prepared annual monitoring as well as the quarterly performance reports. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received a total of UGX. 165,600,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 600,000 were not banked but spent at source contrary to the law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I also noted that the District had outstanding payables of UGX.316, 596,600 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 261,312,091 relate to the previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karugutu Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and also failure to carry out regular maintenance of the equipment in the maternal ward. \uf0b7 Under the UgIFT program there was delayed works for the Construction of Nombe Seed School and Upgrade of Rwangara Health Center III. \uf0b7 I noted underpayment of salaries of UGX. 17,207,334 to some staff of the District."], ["4", "Kyegegwa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 57.1% of the strategic targets were fully achieved, while 42.9% were partially achieved. \uf0b7 The district collected 69% of its budgeted local revenue and received 99% of the funds expected from treasury while 49% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 983,763,415 which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs, 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans. Out of four quarterly performance reports, only 1 (25%) was submitted on time."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "222", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district received a total of UGX 302,000,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 77,000,000 were not banked but spent at source contrary to the Law; and an excess expenditure to the tune of UGX 24,627,500 towards COVID-19 activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyegegwa Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were also delayed works under UGFIT particularly for the construction of Rwentuuha Seed School and delayed works and lack of effective Internal Control over Certification of Works for Payments for construction of Karwenyi Health Centre III. \uf0b7 The District had outstanding amounts of UGX 522,555,309 from YLP groups that were funded from 2016/17, 2017/18 and 2018/19. \uf0b7 The District had outstanding amounts of UGX 196,364,405 from Women\u2019s groups that where funded from 2017/18 and 2018/19.", null], ["5", "Fort Portal RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2017-2020 strategic plan revealed that 71% of the sampled targets were fully achieved, while 29% were not achieved at all. \uf0b7 The hospital collected 103.2% of its budgeted non-tax revenue and received 96% of the funds expected from treasury while UGX 350,491,362 from external sources was received by year end although it had not budgeted to receive funds from external sources. The hospital had unspent balances of UGX. 464,677,831 which was sent back to treasury. \uf0b7 The Hospital fully quantified the sampled 7 out-puts however had challenges of implementing the activities; 5 (71%) were fully implemented, while 2 (29%) were partially implemented. UGX 157,809,531 was diverted/mischarged during the year. \uf0b7 The Hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Furthermore, No quarterly performance reports were prepared throughout the financial year. \uf0b7 The Hospital received UGX.270,000,000 for Covid-19 interventions and UGX.89, 009,282 was utilized. UGX 22,855,500 was not accounted for, UGX.11, 465,000 was utilised on un budgeted activities. \uf0b7 I noted that the hospital lacked a hospital governing board it also had challenges in managing the private wing such as; Lack of an Approved Work plan and Budget and Lack of Approved Fees Structure. \uf0b7 28% of the Hospital staff structure was not filled with key staff such as senior positions of Consultants, senior procurement officer and an Accountant are vacant. \uf0b7 There were weaknesses in the management of the Hospital fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were salaries paid to Employees who had retired to the tune of UGX. 11,103,807. \uf0b7 I noted Lack of Adequate Medical Equipment at the Regional Referral Hospital and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The district received a total of UGX 302,000,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 77,000,000 were not banked but spent at source contrary to the Law; and an excess expenditure to the tune of UGX 24,627,500 towards COVID-19 activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyegegwa Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were also delayed works under UGFIT particularly for the construction of Rwentuuha Seed School and delayed works and lack of effective Internal Control over Certification of Works for Payments for construction of Karwenyi Health Centre III. \uf0b7 The District had outstanding amounts of UGX 522,555,309 from YLP groups that were funded from 2016/17, 2017/18 and 2018/19. \uf0b7 The District had outstanding amounts of UGX 196,364,405 from Women\u2019s groups that where funded from 2017/18 and 2018/19.", null], ["5", "Fort Portal RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2017-2020 strategic plan revealed that 71% of the sampled targets were fully achieved, while 29% were not achieved at all. \uf0b7 The hospital collected 103.2% of its budgeted non-tax revenue and received 96% of the funds expected from treasury while UGX 350,491,362 from external sources was received by year end although it had not budgeted to receive funds from external sources. The hospital had unspent balances of UGX. 464,677,831 which was sent back to treasury. \uf0b7 The Hospital fully quantified the sampled 7 out-puts however had challenges of implementing the activities; 5 (71%) were fully implemented, while 2 (29%) were partially implemented. UGX 157,809,531 was diverted/mischarged during the year. \uf0b7 The Hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Furthermore, No quarterly performance reports were prepared throughout the financial year. \uf0b7 The Hospital received UGX.270,000,000 for Covid-19 interventions and UGX.89, 009,282 was utilized. UGX 22,855,500 was not accounted for, UGX.11, 465,000 was utilised on un budgeted activities. \uf0b7 I noted that the hospital lacked a hospital governing board it also had challenges in managing the private wing such as; Lack of an Approved Work plan and Budget and Lack of Approved Fees Structure. \uf0b7 28% of the Hospital staff structure was not filled with key staff such as senior positions of Consultants, senior procurement officer and an Accountant are vacant. \uf0b7 There were weaknesses in the management of the Hospital fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were salaries paid to Employees who had retired to the tune of UGX. 11,103,807. \uf0b7 I noted Lack of Adequate Medical Equipment at the Regional Referral Hospital and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Non-Functioning Equipment.", null], ["6", "Kamwenge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the targets were fully achieved while 67% were partially achieved. \uf0b7 The district collected 103% of its budgeted local revenue and received 94% of the funds expected from treasury while 58% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.87Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 7,691,600 for the year contrary to the budget execution circular. \uf0b7 Out of a sample of 24 outputs, all (100%) of them were fully quantified. Out of these quantified out-puts, 13 (54%) were fully implemented, while 11 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted beyond the stipulated deadline. \uf0b7 The district received a total of UGX 233,221,900 for Covid-19 interventions and all funds were utilised. However cash donations of UGX 7,691,600 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rukunyu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, missing equipment like an x-ray machine which was the reason for about 90% of their referrals, non-functional controls at the hospital which increase the risk of distributing of expired drugs to patients; and under staffing where only 101 positions out of 185 approved positions filled leaving 84 vacant. \uf0b7 There were also delayed works under UgIFT program particularly upgrade of Kanara and Kabambiro Health Centre IIs to Health Centre IIIs, Construction of Bwizi Seed School and upgrading of Kabingo Health Centre II to Health Centre III."], ["7", "Kyenjojo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, while 25% were not achieved at all. \uf0b7 The district collected 100% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1,408,538,651 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, while 5 (38%) were not quantified at all. Out of the 8 quantified out-puts, 3 (38%) were fully implemented, 4 (50%) were partially implemented, while 1 (12%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX. 245,530,300 for Covid-19 interventions and all funds were utilised. However UGX 2,770,000 was not banked but spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Non-Functioning Equipment.", null], ["6", "Kamwenge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the targets were fully achieved while 67% were partially achieved. \uf0b7 The district collected 103% of its budgeted local revenue and received 94% of the funds expected from treasury while 58% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.87Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 7,691,600 for the year contrary to the budget execution circular. \uf0b7 Out of a sample of 24 outputs, all (100%) of them were fully quantified. Out of these quantified out-puts, 13 (54%) were fully implemented, while 11 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted beyond the stipulated deadline. \uf0b7 The district received a total of UGX 233,221,900 for Covid-19 interventions and all funds were utilised. However cash donations of UGX 7,691,600 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rukunyu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, missing equipment like an x-ray machine which was the reason for about 90% of their referrals, non-functional controls at the hospital which increase the risk of distributing of expired drugs to patients; and under staffing where only 101 positions out of 185 approved positions filled leaving 84 vacant. \uf0b7 There were also delayed works under UgIFT program particularly upgrade of Kanara and Kabambiro Health Centre IIs to Health Centre IIIs, Construction of Bwizi Seed School and upgrading of Kabingo Health Centre II to Health Centre III."], ["7", "Kyenjojo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, while 25% were not achieved at all. \uf0b7 The district collected 100% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1,408,538,651 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, while 5 (38%) were not quantified at all. Out of the 8 quantified out-puts, 3 (38%) were fully implemented, 4 (50%) were partially implemented, while 1 (12%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX. 245,530,300 for Covid-19 interventions and all funds were utilised. However UGX 2,770,000 was not banked but spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that 13% of the district staff structure was not filled with key staff such as District Engineer, District Commercial Officer, and the Principle Human Resource (secretary for the District service commission).. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyenjojo General District Hospital and Kyarusozi Health Centre IV had some non-functional, faulty and lacked adequate medical equipment in the maternal wards. \uf0b7 There were also delayed works under UgIFT particularly upgrading of Myeri and Kyankaramata Health II to Health Centre IIIs, construction of Mparo Seed School. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding arrears of UGX. 339,650,004 and UGX. 1,891,041,915 respectively.", null], ["8", "Bundibugyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 70% of the sampled targets were fully achieved, 30% were partially achieved \uf0b7 The district collected 97% of its budgeted local revenue and received 96% of the funds expected from treasury while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 All the sampled 10 outputs fully quantified. Out of the 10 quantified out-puts, 8 (80%) were fully implemented, and 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 225,530,300 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 11,060,000 were diverted and spent on activities/items that were not related to the Covid-19 Interventions. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bundibugyo District Hospital and Nyahuka Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted challenges in Human resources management such as non-payment of employees\u2019 salaries resulting into salary arrears, failure to fill vacant posts both at the District and the Lower Local Councils, appointment of staff in acting positions that had exceeded the required twelve months and recruitment of various staff without the requisite professional qualifications \uf0b7 There were also delayed works under UgIFT particularly Upgrade of Tombwe Health centre II to Health centre III, Upgrade of Bundimulangya Health center II to Health center III and Construction of Kisubba Seed School. \uf0b7 The district had challenges in the implementation of URF such as incomplete road works."], ["9", "Kasese MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The Municipal Council collected 93% of its budgeted local revenue and received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that 13% of the district staff structure was not filled with key staff such as District Engineer, District Commercial Officer, and the Principle Human Resource (secretary for the District service commission).. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyenjojo General District Hospital and Kyarusozi Health Centre IV had some non-functional, faulty and lacked adequate medical equipment in the maternal wards. \uf0b7 There were also delayed works under UgIFT particularly upgrading of Myeri and Kyankaramata Health II to Health Centre IIIs, construction of Mparo Seed School. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding arrears of UGX. 339,650,004 and UGX. 1,891,041,915 respectively.", null], ["8", "Bundibugyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 70% of the sampled targets were fully achieved, 30% were partially achieved \uf0b7 The district collected 97% of its budgeted local revenue and received 96% of the funds expected from treasury while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 All the sampled 10 outputs fully quantified. Out of the 10 quantified out-puts, 8 (80%) were fully implemented, and 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 225,530,300 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 11,060,000 were diverted and spent on activities/items that were not related to the Covid-19 Interventions. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bundibugyo District Hospital and Nyahuka Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted challenges in Human resources management such as non-payment of employees\u2019 salaries resulting into salary arrears, failure to fill vacant posts both at the District and the Lower Local Councils, appointment of staff in acting positions that had exceeded the required twelve months and recruitment of various staff without the requisite professional qualifications \uf0b7 There were also delayed works under UgIFT particularly Upgrade of Tombwe Health centre II to Health centre III, Upgrade of Bundimulangya Health center II to Health center III and Construction of Kisubba Seed School. \uf0b7 The district had challenges in the implementation of URF such as incomplete road works."], ["9", "Kasese MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The Municipal Council collected 93% of its budgeted local revenue and received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that 13% of the district staff structure was not filled with key staff such as District Engineer, District Commercial Officer, and the Principle Human Resource (secretary for the District service commission).. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyenjojo General District Hospital and Kyarusozi Health Centre IV had some non-functional, faulty and lacked adequate medical equipment in the maternal wards. \uf0b7 There were also delayed works under UgIFT particularly upgrading of Myeri and Kyankaramata Health II to Health Centre IIIs, construction of Mparo Seed School. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding arrears of UGX. 339,650,004 and UGX. 1,891,041,915 respectively.", null], ["8", "Bundibugyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 70% of the sampled targets were fully achieved, 30% were partially achieved \uf0b7 The district collected 97% of its budgeted local revenue and received 96% of the funds expected from treasury while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 All the sampled 10 outputs fully quantified. Out of the 10 quantified out-puts, 8 (80%) were fully implemented, and 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 225,530,300 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 11,060,000 were diverted and spent on activities/items that were not related to the Covid-19 Interventions. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bundibugyo District Hospital and Nyahuka Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted challenges in Human resources management such as non-payment of employees\u2019 salaries resulting into salary arrears, failure to fill vacant posts both at the District and the Lower Local Councils, appointment of staff in acting positions that had exceeded the required twelve months and recruitment of various staff without the requisite professional qualifications \uf0b7 There were also delayed works under UgIFT particularly Upgrade of Tombwe Health centre II to Health centre III, Upgrade of Bundimulangya Health center II to Health center III and Construction of Kisubba Seed School. \uf0b7 The district had challenges in the implementation of URF such as incomplete road works."], ["9", "Kasese MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The Municipal Council collected 93% of its budgeted local revenue and received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "102% of the funds expected from treasury while 89% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 11,926,688,394 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Analysis of the 12 quantified outputs showed that 7 outputs were fully implemented, 3 outputs partially implemented and 2 outputs were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX. 480,634,141 by the end of the year. \uf0b7 The Municipal Council had outstanding receivables of UGX. 429,131,834 by the end of the year and there was no evidence of effort by management to recover the funds. \uf0b7 For the three financial years under review, the entity procured 1 vehicle worth UGX. 150,000,000. However, I noted weaknesses in management of the Municipal fleet including failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kilembe Mines Hospital and St. Paul Health Centre IV lacked adequate medical equipment and also had non-functioning equipment in the maternal ward. \uf0b7 There were weaknesses in Garbage Management such as; failure to adhere to the Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan (UPDP). \uf0b7 I noted that the Municipality received surplus releases of USMID-MISG funds of UGX 8,016,313,805 but spent only UGX. 347,919,672 (1.7 %) and the balance of UGX. 19,982,341,133 was swept back to the UCF. \uf0b7 I noted that there was underfunding in the Uganda Road Fund program.", null], ["10", "Fort Portal MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 49% of the sampled targets were fully achieved, 29% were partially achieved while 22% were not achieved at all. \uf0b7 The Municipal Council collected 69% of its budgeted local revenue and received 88.7% of the funds expected from treasury by year end. The Municipal Council had unspent balances of UGX. 4,700,925,555 which was sent back to treasury. \uf0b7 All the 8 outputs sampled were fully quantified. Out of these quantified out-puts, 3 (38%) were fully implemented, while 5 (63%) were partially implemented. \uf0b7 The Municipal Council prepared and submitted annual monitoring plans and quarterly performance reports. Out of four quarterly reports, none (0%) was submitted on time. \uf0b7 The Municipal Council had outstanding payables of UGX. 590,127,836 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 368,322,925 related to the previous financial years. \uf0b7 The Municipal Council had long outstanding receivables of UGX. 123,283,000 by the end of the year and there was no evidence that management made any effort to enforce recoveries. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the Municipal\u2019s change of status from a Municipal Council to a City. \uf0b7 The Municipality had an outstanding balance of UGX.64, 263,566 of the District"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "102% of the funds expected from treasury while 89% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 11,926,688,394 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Analysis of the 12 quantified outputs showed that 7 outputs were fully implemented, 3 outputs partially implemented and 2 outputs were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX. 480,634,141 by the end of the year. \uf0b7 The Municipal Council had outstanding receivables of UGX. 429,131,834 by the end of the year and there was no evidence of effort by management to recover the funds. \uf0b7 For the three financial years under review, the entity procured 1 vehicle worth UGX. 150,000,000. However, I noted weaknesses in management of the Municipal fleet including failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kilembe Mines Hospital and St. Paul Health Centre IV lacked adequate medical equipment and also had non-functioning equipment in the maternal ward. \uf0b7 There were weaknesses in Garbage Management such as; failure to adhere to the Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan (UPDP). \uf0b7 I noted that the Municipality received surplus releases of USMID-MISG funds of UGX 8,016,313,805 but spent only UGX. 347,919,672 (1.7 %) and the balance of UGX. 19,982,341,133 was swept back to the UCF. \uf0b7 I noted that there was underfunding in the Uganda Road Fund program.", null], ["10", "Fort Portal MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 49% of the sampled targets were fully achieved, 29% were partially achieved while 22% were not achieved at all. \uf0b7 The Municipal Council collected 69% of its budgeted local revenue and received 88.7% of the funds expected from treasury by year end. The Municipal Council had unspent balances of UGX. 4,700,925,555 which was sent back to treasury. \uf0b7 All the 8 outputs sampled were fully quantified. Out of these quantified out-puts, 3 (38%) were fully implemented, while 5 (63%) were partially implemented. \uf0b7 The Municipal Council prepared and submitted annual monitoring plans and quarterly performance reports. Out of four quarterly reports, none (0%) was submitted on time. \uf0b7 The Municipal Council had outstanding payables of UGX. 590,127,836 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 368,322,925 related to the previous financial years. \uf0b7 The Municipal Council had long outstanding receivables of UGX. 123,283,000 by the end of the year and there was no evidence that management made any effort to enforce recoveries. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the Municipal\u2019s change of status from a Municipal Council to a City. \uf0b7 The Municipality had an outstanding balance of UGX.64, 263,566 of the District"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "226", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 The entity did not procure any vehicles in the three financial years under review. However, shortcomings were observed in the Municipal Council\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, lack of a fleet management policy, un-updated assets management module, failure to prepare maintenance work plans, failure to maintain proper vehicle movement log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kataraka Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were weaknesses in the Management of Garbage such as; Lack of by-laws on Garbage Management, non-adherence to Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 I noted delays in accessing payroll for 17 staff newly recruited to the district, double payment of gratuity to two retirees amounting of UGX. 31,589,734 and over remittance of PAYE and other deductions to a tune of UGX.67,073,569. \uf0b7 The Municipality had challenges in Physical Planning such as lack of an approved Urban Physical Development Plan (UPDP) and the detailed plans, Unauthorized Alteration of Physical Development Plan and lack of Development Permits in Support of on-going Physical Developments.", null], ["11", "Bunyangabu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 0.02% of its budgeted local revenue and received 100% of the funds expected from treasury while 28% of funds expected from external sources were received by year end. The district had unspent balances of UGX 710,250,025 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 14 outputs, 10 (71%) were fully quantified while 4 (29%) were not quantified at all. Out of the 10 quantified out-puts, 8 (80%) were fully implemented while 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 250,299,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 4,720,700 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 63 positions (46%) of the district staff structure was not filled with key staff of which some were at senior level. \uf0b7 I noted that except for Kiyombya Seed Secondary school, the District lacks land titles for all its land including land for its headquarters which exposes District land to a risk of encroachment and land disputes which may result into property loss. \uf0b7 Shortcomings were observed in the District\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un-updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kibito Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, non-functional and faulty equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 The entity did not procure any vehicles in the three financial years under review. However, shortcomings were observed in the Municipal Council\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, lack of a fleet management policy, un-updated assets management module, failure to prepare maintenance work plans, failure to maintain proper vehicle movement log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kataraka Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were weaknesses in the Management of Garbage such as; Lack of by-laws on Garbage Management, non-adherence to Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 I noted delays in accessing payroll for 17 staff newly recruited to the district, double payment of gratuity to two retirees amounting of UGX. 31,589,734 and over remittance of PAYE and other deductions to a tune of UGX.67,073,569. \uf0b7 The Municipality had challenges in Physical Planning such as lack of an approved Urban Physical Development Plan (UPDP) and the detailed plans, Unauthorized Alteration of Physical Development Plan and lack of Development Permits in Support of on-going Physical Developments.", null], ["11", "Bunyangabu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 0.02% of its budgeted local revenue and received 100% of the funds expected from treasury while 28% of funds expected from external sources were received by year end. The district had unspent balances of UGX 710,250,025 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 14 outputs, 10 (71%) were fully quantified while 4 (29%) were not quantified at all. Out of the 10 quantified out-puts, 8 (80%) were fully implemented while 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 250,299,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 4,720,700 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 63 positions (46%) of the district staff structure was not filled with key staff of which some were at senior level. \uf0b7 I noted that except for Kiyombya Seed Secondary school, the District lacks land titles for all its land including land for its headquarters which exposes District land to a risk of encroachment and land disputes which may result into property loss. \uf0b7 Shortcomings were observed in the District\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un-updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kibito Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, non-functional and faulty equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "227", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 An audit of Payroll Management (Pension and Salary) revealed that there were missing personal files for some staff employed by the District. \uf0b7 There were also delayed works and inadequate contract supervision and monitoring under UgIFT particularly upgrade of Kabahango Health Centre II to Health Centre III and the Construction of Kiyombya Seed Secondary School.", null], ["12", "Kitagwenda DLG **Opinion** Unqualified", "\uf0b7 The district collected 47.5% of its budgeted local revenue and received 100% of the funds expected from treasury, 72 % expected from other government units and 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.36Bn which was sent back to treasury. \uf0b7 I sampled 6 outputs with 21 activities worth UGX. 0.191Bn representing 70% of the total resources spent on implementation of activities and noted that all the outputs were quantified. Of the 21 quantified activities worth UGX. 0.191Bn assessed; 12 activities were fully implemented while 9 activities were partially implemented. \uf0b7 The district did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20 \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The district received UGX 185M for Covid interventions and the funds were fully utilized. \uf0b7 I noted that items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the District did not have titles to its various parcels of land in different parts of the district which exposed the land to loss and encroachment \uf0b7 The entity procured one vehicle in the last three years and all the necessary procedures were followed. However, there were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Ntara Health Center IV is faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 A number of senior positions like District Land Officer, District Surveyor, District Valuer, and District Registrar of titles have not yet been filled and there is evidence of efforts to have them filled."], ["", "**GULU BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 An audit of Payroll Management (Pension and Salary) revealed that there were missing personal files for some staff employed by the District. \uf0b7 There were also delayed works and inadequate contract supervision and monitoring under UgIFT particularly upgrade of Kabahango Health Centre II to Health Centre III and the Construction of Kiyombya Seed Secondary School.", null], ["12", "Kitagwenda DLG **Opinion** Unqualified", "\uf0b7 The district collected 47.5% of its budgeted local revenue and received 100% of the funds expected from treasury, 72 % expected from other government units and 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.36Bn which was sent back to treasury. \uf0b7 I sampled 6 outputs with 21 activities worth UGX. 0.191Bn representing 70% of the total resources spent on implementation of activities and noted that all the outputs were quantified. Of the 21 quantified activities worth UGX. 0.191Bn assessed; 12 activities were fully implemented while 9 activities were partially implemented. \uf0b7 The district did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20 \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The district received UGX 185M for Covid interventions and the funds were fully utilized. \uf0b7 I noted that items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the District did not have titles to its various parcels of land in different parts of the district which exposed the land to loss and encroachment \uf0b7 The entity procured one vehicle in the last three years and all the necessary procedures were followed. However, there were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Ntara Health Center IV is faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 A number of senior positions like District Land Officer, District Surveyor, District Valuer, and District Registrar of titles have not yet been filled and there is evidence of efforts to have them filled."], ["", "**GULU BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 An audit of Payroll Management (Pension and Salary) revealed that there were missing personal files for some staff employed by the District. \uf0b7 There were also delayed works and inadequate contract supervision and monitoring under UgIFT particularly upgrade of Kabahango Health Centre II to Health Centre III and the Construction of Kiyombya Seed Secondary School.", null], ["12", "Kitagwenda DLG **Opinion** Unqualified", "\uf0b7 The district collected 47.5% of its budgeted local revenue and received 100% of the funds expected from treasury, 72 % expected from other government units and 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.36Bn which was sent back to treasury. \uf0b7 I sampled 6 outputs with 21 activities worth UGX. 0.191Bn representing 70% of the total resources spent on implementation of activities and noted that all the outputs were quantified. Of the 21 quantified activities worth UGX. 0.191Bn assessed; 12 activities were fully implemented while 9 activities were partially implemented. \uf0b7 The district did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20 \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The district received UGX 185M for Covid interventions and the funds were fully utilized. \uf0b7 I noted that items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the District did not have titles to its various parcels of land in different parts of the district which exposed the land to loss and encroachment \uf0b7 The entity procured one vehicle in the last three years and all the necessary procedures were followed. However, there were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Ntara Health Center IV is faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 A number of senior positions like District Land Officer, District Surveyor, District Valuer, and District Registrar of titles have not yet been filled and there is evidence of efforts to have them filled."], ["", "**GULU BRANCH**", ""], ["1", "Agago DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 19% of the sampled targets were fully achieved, 74% were partially achieved while 7% were not done at all. \uf0b7 The district collected 63% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of transfers from other Government Units was received while 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.920Bn which was sent back to treasury. \uf0b7 I noted that the entity received off-budget financing to a tune of UGX.0.113Bn which was not paid into the consolidated fund as required by the law. \uf0b7 I noted that Out of a sample of 10 outputs all 10(100%) were fully quantified. Out of 10 quantified out puts, 5(50%) were fully implemented and 5 (50%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 2 (50%) was submitted on time. I also noted 2 cases of inaccurate reporting of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted a total of COVID-19 intervention receipts worth UGX.165M and UGX.157,016,684 was utilised representing absorption level of 95%. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 23.96m, and 93% partial implementation of planned activities \uf0b7 The entity received in-kind donations (items) from a number of sources; however, all the items were not valued as required by the Treasury Instructions. \uf0b7 I noted that the district had outstanding payables of UGX.1.221Bn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.421Bn by year end. \uf0b7 I noted that expenditure amounting to UGX.25.7M remained unaccounted for.  \uf0b7 I noted a staffing gap of 46% of the approved staff structure of 2,536 positions. \uf0b7 There were weaknesses in the management of the districts fleet including; no evidence to confirm that vehicle inspections and reconciliations were carried out regularly and that the assets register was duly updated. \uf0b7 I noted incomplete works of the upgrade of Lapirin Health Center II to III(under the UgIFT Project), construction of Lapono Seed Secondary School and upgrade of Omot HCII and Layita HC II to Health Centre IIIs.", null], ["2", "Lamwo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 55.6% of the strategic objectives were fully achieved and 44.4% were partially achieved. \uf0b7 The district collected 85.6% of its budgeted local revenue and received 101.6% of the funds expected from treasury, 76% of transfers from other government units and 35.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 5.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) expenditure worth UGX.2.7Bn were fully quantified and 1 (9%) worth UGX.0.53Bn was insufficiently quantified. Out of the 10 quantified out-puts, 8 (80%) worth UGX.0.82Bn were fully implemented, while 2 (20%) worth UGX.1.88Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. \uf0b7 The district received UGX.0.287Bn for Covid interventions and UGX.0.189Bn was utilized out of which UGX.1.5M was spent at source and the unspent balance was swept to UCF. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified (86% quantification) work plans. \uf0b7 I did not undertake procedures to ascertain how the quarantine center was managed at Padibe HC IV and Lokung due to lack of PPE for preventive purposes. \uf0b7 The district has outstanding payables worth UGX 0.113Bn which relate to previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted that Madi Opei HC IV no equipment maintenance policy. \uf0b7 There were also delayed works under UGFIT particularly at Katum health center III \uf0b7 I noted that the district received UGX 0.563Bn (76.9%) of the budgeted URF funds and utilized 100% of the funds received."], ["3", "Amuru DLG", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87% of the strategic objectives were fully achieved, 4.3% were partially achieved"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a total of COVID-19 intervention receipts worth UGX.165M and UGX.157,016,684 was utilised representing absorption level of 95%. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 23.96m, and 93% partial implementation of planned activities \uf0b7 The entity received in-kind donations (items) from a number of sources; however, all the items were not valued as required by the Treasury Instructions. \uf0b7 I noted that the district had outstanding payables of UGX.1.221Bn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.421Bn by year end. \uf0b7 I noted that expenditure amounting to UGX.25.7M remained unaccounted for.  \uf0b7 I noted a staffing gap of 46% of the approved staff structure of 2,536 positions. \uf0b7 There were weaknesses in the management of the districts fleet including; no evidence to confirm that vehicle inspections and reconciliations were carried out regularly and that the assets register was duly updated. \uf0b7 I noted incomplete works of the upgrade of Lapirin Health Center II to III(under the UgIFT Project), construction of Lapono Seed Secondary School and upgrade of Omot HCII and Layita HC II to Health Centre IIIs.", null], ["2", "Lamwo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 55.6% of the strategic objectives were fully achieved and 44.4% were partially achieved. \uf0b7 The district collected 85.6% of its budgeted local revenue and received 101.6% of the funds expected from treasury, 76% of transfers from other government units and 35.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 5.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) expenditure worth UGX.2.7Bn were fully quantified and 1 (9%) worth UGX.0.53Bn was insufficiently quantified. Out of the 10 quantified out-puts, 8 (80%) worth UGX.0.82Bn were fully implemented, while 2 (20%) worth UGX.1.88Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. \uf0b7 The district received UGX.0.287Bn for Covid interventions and UGX.0.189Bn was utilized out of which UGX.1.5M was spent at source and the unspent balance was swept to UCF. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified (86% quantification) work plans. \uf0b7 I did not undertake procedures to ascertain how the quarantine center was managed at Padibe HC IV and Lokung due to lack of PPE for preventive purposes. \uf0b7 The district has outstanding payables worth UGX 0.113Bn which relate to previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted that Madi Opei HC IV no equipment maintenance policy. \uf0b7 There were also delayed works under UGFIT particularly at Katum health center III \uf0b7 I noted that the district received UGX 0.563Bn (76.9%) of the budgeted URF funds and utilized 100% of the funds received."], ["3", "Amuru DLG", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87% of the strategic objectives were fully achieved, 4.3% were partially achieved"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "while 8.7% were not achieved at all. \uf0b7 The district collected 98% of its budgeted local revenue and received 108.3% of the funds expected from treasury, 49% of transfers from other government units was received and 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.26Bn which was sent back to treasury. \uf0b7 All 13 sampled outputs (100%) were fully quantified. Out of the 13 quantified out- puts, 6 (46.1%) worth UGX 0.61Bn were fully implemented, while 5 (38.5%) worth UGX.1.48Bn were partially implemented and 2 (15.4%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All quarterly performance reports were not availed. \uf0b7 The district received UGX 0.238Bn for Covid-19 interventions and UGX 0.228Bn was utilized leaving unspent balance UGX.0.010Bn in the bank. \uf0b7 I noted weakness in the management of the intervention such as; inadequate quantification of activities and failure to avail information for assessment implementation of planned activities. \uf0b7 I note that items received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Pabbo S.S due to lack of PPE. \uf0b7 The district had outstanding payables worth UGX 1.588Bn which relates to previous financial years. \uf0b7 The district has long outstanding receivables amounting to UGX 1.290Bn relating to advances under the YLP and UWEP Programmes. \uf0b7 I noted a staffing gap of 36% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted advances to individual staff personal bank accounts worth UGX.0.269Bn to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 I noted that Atiak HC IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment."], ["4", "Gulu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33% of the sampled targets were fully achieved and 67% were partially achieved. \uf0b7 The district collected 97% of its budgeted local revenue and received 94% of the funds expected from treasury, 82% transfers from other Government Units was received while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 8 (73%) were fully implemented, while 3 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX.252.5M for Covid interventions and UGX 212.5million was utilized of which UGX.27.5m was used at source contrary to the Law."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "while 8.7% were not achieved at all. \uf0b7 The district collected 98% of its budgeted local revenue and received 108.3% of the funds expected from treasury, 49% of transfers from other government units was received and 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.26Bn which was sent back to treasury. \uf0b7 All 13 sampled outputs (100%) were fully quantified. Out of the 13 quantified out- puts, 6 (46.1%) worth UGX 0.61Bn were fully implemented, while 5 (38.5%) worth UGX.1.48Bn were partially implemented and 2 (15.4%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All quarterly performance reports were not availed. \uf0b7 The district received UGX 0.238Bn for Covid-19 interventions and UGX 0.228Bn was utilized leaving unspent balance UGX.0.010Bn in the bank. \uf0b7 I noted weakness in the management of the intervention such as; inadequate quantification of activities and failure to avail information for assessment implementation of planned activities. \uf0b7 I note that items received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Pabbo S.S due to lack of PPE. \uf0b7 The district had outstanding payables worth UGX 1.588Bn which relates to previous financial years. \uf0b7 The district has long outstanding receivables amounting to UGX 1.290Bn relating to advances under the YLP and UWEP Programmes. \uf0b7 I noted a staffing gap of 36% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted advances to individual staff personal bank accounts worth UGX.0.269Bn to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 I noted that Atiak HC IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment."], ["4", "Gulu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33% of the sampled targets were fully achieved and 67% were partially achieved. \uf0b7 The district collected 97% of its budgeted local revenue and received 94% of the funds expected from treasury, 82% transfers from other Government Units was received while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 8 (73%) were fully implemented, while 3 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX.252.5M for Covid interventions and UGX 212.5million was utilized of which UGX.27.5m was used at source contrary to the Law."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "230", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.40m was sent to UCF.  \uf0b7 I noted that as a result of creation of Gulu city the district headquarters would relocate which may require a big cost.  \uf0b7 I noted an outstanding amount of payable of the district worth UGX.1.471Bn by year end.  \uf0b7 I noted a staffing gap of 32% with key staff such as district engineer missing.  \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance.  \uf0b7 I noted that Awach HC IV faced a challenge of lack of medical equipment.  \uf0b7 There were also delayed works under UGFIT particularly at Palaro Seed School.", null], ["5", "Kwania DLG **Opinion** Unqualified", "\uf0b7 I noted that Kwania DLG did not have a strategic plan since it has been in existence for only 2 years. \uf0b7 The district collected 54% of its budgeted local revenue and received 105% of the funds expected from treasury, 67% of transfers from other Government Units was received while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.8Bn which was sent back to treasury. \uf0b7 All the 9 outputs sampled worth UGX.2.6Bn were fully quantified and fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX. 185M for Covid interventions and UGX. 165million was utilized while the unspent balance of UGX 20m from the area Member of Parliament was sent back to treasury. \uf0b7 I noted that Items received in Kind for Covid-19 interventions were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the entity had an outstanding receivables amount worth UGX.0.175Bn at year end. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aduku health centre IV faced a challenge of inadequate medical equipment."], ["6", "Kole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 37.5% were partially achieved while 37.5% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 100 % of the funds expected from treasury, 57% was received from transfers from other Government Units while 84 % of funds expected from external sources were received by year end. \uf0b7 The district had off-budget financing amounting to UGX.113M for the year contrary to the budget execution circular \uf0b7 I noted that out of a sample of 16 outputs, all 16 (100%) were fully quantified, Out of the 16 quantified out-puts, 8 (50%) were fully implemented, while 8 (50%) were partially implemented. \uf0b7 I noted that out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 226M for Covid-19 interventions and UGX 166M was utilized of which UGX 0.5M was used at source contrary to the Law while UGX 60M was sent to the UCF. \uf0b7 I noted weakness in the management of the intervention such as; lack of work"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "UGX.40m was sent to UCF.  \uf0b7 I noted that as a result of creation of Gulu city the district headquarters would relocate which may require a big cost.  \uf0b7 I noted an outstanding amount of payable of the district worth UGX.1.471Bn by year end.  \uf0b7 I noted a staffing gap of 32% with key staff such as district engineer missing.  \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance.  \uf0b7 I noted that Awach HC IV faced a challenge of lack of medical equipment.  \uf0b7 There were also delayed works under UGFIT particularly at Palaro Seed School.", null], ["5", "Kwania DLG **Opinion** Unqualified", "\uf0b7 I noted that Kwania DLG did not have a strategic plan since it has been in existence for only 2 years. \uf0b7 The district collected 54% of its budgeted local revenue and received 105% of the funds expected from treasury, 67% of transfers from other Government Units was received while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.8Bn which was sent back to treasury. \uf0b7 All the 9 outputs sampled worth UGX.2.6Bn were fully quantified and fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX. 185M for Covid interventions and UGX. 165million was utilized while the unspent balance of UGX 20m from the area Member of Parliament was sent back to treasury. \uf0b7 I noted that Items received in Kind for Covid-19 interventions were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the entity had an outstanding receivables amount worth UGX.0.175Bn at year end. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aduku health centre IV faced a challenge of inadequate medical equipment."], ["6", "Kole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 37.5% were partially achieved while 37.5% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 100 % of the funds expected from treasury, 57% was received from transfers from other Government Units while 84 % of funds expected from external sources were received by year end. \uf0b7 The district had off-budget financing amounting to UGX.113M for the year contrary to the budget execution circular \uf0b7 I noted that out of a sample of 16 outputs, all 16 (100%) were fully quantified, Out of the 16 quantified out-puts, 8 (50%) were fully implemented, while 8 (50%) were partially implemented. \uf0b7 I noted that out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 226M for Covid-19 interventions and UGX 166M was utilized of which UGX 0.5M was used at source contrary to the Law while UGX 60M was sent to the UCF. \uf0b7 I noted weakness in the management of the intervention such as; lack of work"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "plans and irregularities in procurements of items, \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that Payables amounting to UGX 0.861Bn remained outstanding at year end. \uf0b7 I noted staffing gaps of 14 % of the district staff structure of 1931 positions. \uf0b7 I noted UGX.0.371Bn was advanced to individual staff personal bank accounts to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to capture in the fixed assets module of the GFMIS, failure to record vehicles in the format as prescribed by the Accountant General, absence of fleet management policy, inadequate vehicle inspections and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aboke health center IV faced challenges in delivery of services such as inadequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted that salary Payments UGX.299.9M was made outside the payroll. \uf0b7 I also observed that many of the district roads such as; Arekapin \u2013 Ogwangagder road and Bung health center-Lira boarder road, etc, were in poor condition with broken culvert lines and poor road surfaces.", null], ["7", "Oyam DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 100% of the sampled targets were partially achieved. \uf0b7 The district collected 56% of its budgeted local revenue and received 100% of the funds expected from treasury, 39% of transfers from other Government Units was received while 73% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.669Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs 4 (40%) were fully quantified, 5 (50%) were insufficiently quantified while 1 (10%) was not quantified at all. All the 4 quantified out-puts (100%) were fully implemented,. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 176M for Covid-19 interventions and UGX 176M was utilized out of which UGX 10.5m were used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District had outstanding payables of UGX 144M, non-quantifiable liabilities relating to ongoing cases against the District as at year end. \uf0b7 I noted long outstanding receivables amounting to UGX 1.160Bn at the close of the financial year. \uf0b7 I Noted staffing gaps of 21% with key staff such as district engineer missing. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to key departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anyeke HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "plans and irregularities in procurements of items, \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that Payables amounting to UGX 0.861Bn remained outstanding at year end. \uf0b7 I noted staffing gaps of 14 % of the district staff structure of 1931 positions. \uf0b7 I noted UGX.0.371Bn was advanced to individual staff personal bank accounts to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to capture in the fixed assets module of the GFMIS, failure to record vehicles in the format as prescribed by the Accountant General, absence of fleet management policy, inadequate vehicle inspections and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aboke health center IV faced challenges in delivery of services such as inadequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted that salary Payments UGX.299.9M was made outside the payroll. \uf0b7 I also observed that many of the district roads such as; Arekapin \u2013 Ogwangagder road and Bung health center-Lira boarder road, etc, were in poor condition with broken culvert lines and poor road surfaces.", null], ["7", "Oyam DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 100% of the sampled targets were partially achieved. \uf0b7 The district collected 56% of its budgeted local revenue and received 100% of the funds expected from treasury, 39% of transfers from other Government Units was received while 73% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.669Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs 4 (40%) were fully quantified, 5 (50%) were insufficiently quantified while 1 (10%) was not quantified at all. All the 4 quantified out-puts (100%) were fully implemented,. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 176M for Covid-19 interventions and UGX 176M was utilized out of which UGX 10.5m were used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District had outstanding payables of UGX 144M, non-quantifiable liabilities relating to ongoing cases against the District as at year end. \uf0b7 I noted long outstanding receivables amounting to UGX 1.160Bn at the close of the financial year. \uf0b7 I Noted staffing gaps of 21% with key staff such as district engineer missing. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to key departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anyeke HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "equipment. \uf0b7 There were also delayed works under UgIFT particularly at Atura HCII, Ariba HCII, Loro HCII and Iceme health center II.", null], ["8", "Lira DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40% of the sampled targets were fully achieved, 53% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 62% of its budgeted local revenue and received 96% of the funds expected from treasury, 32% of transfers from other Government Units was received while 9.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.381Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.555Bn for the year contrary to the budget execution circular. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 15 outputs 9 (60%) worth UGX.7.9Bn were fully quantified, 2 (13%) worth UGX.2.8Bn were insufficiently quantified while 4 (27%) worth UGX.1.6Bn were not quantified at all. Out of the 9 quantified out-puts, 5 (56%) worth UGX.6.1Bn were fully implemented, while 4 (44%) worth UGX.1.8Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.166Bn for Covid interventions and UGX 0.145Bn was utilized while UGX 0.021Bn was swept back. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted staffing gaps of 27% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Amach HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Agali Seed Secondary School. \uf0b7 I noted that a number of the District roads under URF had deteriorated and had become impassable. There were delays in submission of performance reports to URF, Out of four quarterly reports 2(50%) were not submitted on time. \uf0b7 I noted that five NUSAF3 projects worth UGX 0.228Bn were not implemented due to withholding of funds by MoFPED over accusation of mismanagement of funds during 2017/2018 FY."], ["9", "Kitgum DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all the sampled 9(100%) strategic targets were partially achieved \uf0b7 The district collected 13% of its budgeted local revenue and received 101% of the funds expected from treasury while 4.7% of funds expected from external sources were received by year end. The district had no unspent balances. \uf0b7 I noted that all the 6 (100%) outputs sampled were fully quantified. Out of the 6 quantified out-puts, 3(50%) worth UGX.1.98Bn were fully implemented, while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment. \uf0b7 There were also delayed works under UgIFT particularly at Atura HCII, Ariba HCII, Loro HCII and Iceme health center II.", null], ["8", "Lira DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40% of the sampled targets were fully achieved, 53% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 62% of its budgeted local revenue and received 96% of the funds expected from treasury, 32% of transfers from other Government Units was received while 9.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.381Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.555Bn for the year contrary to the budget execution circular. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 15 outputs 9 (60%) worth UGX.7.9Bn were fully quantified, 2 (13%) worth UGX.2.8Bn were insufficiently quantified while 4 (27%) worth UGX.1.6Bn were not quantified at all. Out of the 9 quantified out-puts, 5 (56%) worth UGX.6.1Bn were fully implemented, while 4 (44%) worth UGX.1.8Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.166Bn for Covid interventions and UGX 0.145Bn was utilized while UGX 0.021Bn was swept back. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted staffing gaps of 27% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Amach HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Agali Seed Secondary School. \uf0b7 I noted that a number of the District roads under URF had deteriorated and had become impassable. There were delays in submission of performance reports to URF, Out of four quarterly reports 2(50%) were not submitted on time. \uf0b7 I noted that five NUSAF3 projects worth UGX 0.228Bn were not implemented due to withholding of funds by MoFPED over accusation of mismanagement of funds during 2017/2018 FY."], ["9", "Kitgum DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all the sampled 9(100%) strategic targets were partially achieved \uf0b7 The district collected 13% of its budgeted local revenue and received 101% of the funds expected from treasury while 4.7% of funds expected from external sources were received by year end. The district had no unspent balances. \uf0b7 I noted that all the 6 (100%) outputs sampled were fully quantified. Out of the 6 quantified out-puts, 3(50%) worth UGX.1.98Bn were fully implemented, while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2(33%) worth UGX.2.3Bn were partially implemented and 1(17%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 0.243Bn for Covid interventions and UGX 0.183Bn was utilized of which UGX.0.018Bn cash receipts were spent at source. UGX 0.060Bn from the area members of parliament was returned to treasury \uf0b7 I noted that Items received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had outstanding payables of UGX1.4Bn by year end.  \uf0b7 I noted that the district had outstanding receivables of UGX.1.2Bn as at year end. \uf0b7 There was also a quantifiable contingent liability relating to legal proceedings provided at UGX.0.500Bn \uf0b7 The district had unaccounted for funds amounting to UGX.0.032Bn \uf0b7 It noted that the council incurred wasteful expenditure worth UGX.0.014Bn in respect of court cases and compensations. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kitgum General Hospital faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["10", "Apac DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 26% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 99% of its budgeted local revenue and received 95% of the funds expected from treasury, 26% was received from transfers from other Government Units while 98.8% of funds expected from external assistance sources were received by year end. \uf0b7 All the 8 outputs sampled for assessment with a total expenditure of UGX.6.23Bn were fully quantified. out of 8 outputs 5(62.5%) worth UGX.1.198Bn were fully implemented and 3 (37.5%) outputs worth UGX.5.035Bn were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. I noted that all four quarterly performance reports were delayed on submission. I also noted 5 cases of inaccurate reporting of performance \uf0b7 The district received a total of UGX 167M for COVID interventions and UGX. 167M was utilized out of which UGX 2.4M was used at source contrary to the Law from two sources donations. \uf0b7 The COVID funds were spent on items that had been provided for and approved by the Covid-19 task force. \uf0b7 I noted that all in-kind donations (items) were not valued as required by the Treasury Instructions. \uf0b7 I noted an outstanding receivables amount of UGX.1.602Bn by year end. \uf0b7 I noted non-quantifiable contingent liabilities relating to 4 court cases. \uf0b7 I noted a staffing gap of 16% at the District with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Apac District Hospital faced a challenge of lack of adequate medical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "2(33%) worth UGX.2.3Bn were partially implemented and 1(17%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 0.243Bn for Covid interventions and UGX 0.183Bn was utilized of which UGX.0.018Bn cash receipts were spent at source. UGX 0.060Bn from the area members of parliament was returned to treasury \uf0b7 I noted that Items received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had outstanding payables of UGX1.4Bn by year end.  \uf0b7 I noted that the district had outstanding receivables of UGX.1.2Bn as at year end. \uf0b7 There was also a quantifiable contingent liability relating to legal proceedings provided at UGX.0.500Bn \uf0b7 The district had unaccounted for funds amounting to UGX.0.032Bn \uf0b7 It noted that the council incurred wasteful expenditure worth UGX.0.014Bn in respect of court cases and compensations. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kitgum General Hospital faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["10", "Apac DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 26% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 99% of its budgeted local revenue and received 95% of the funds expected from treasury, 26% was received from transfers from other Government Units while 98.8% of funds expected from external assistance sources were received by year end. \uf0b7 All the 8 outputs sampled for assessment with a total expenditure of UGX.6.23Bn were fully quantified. out of 8 outputs 5(62.5%) worth UGX.1.198Bn were fully implemented and 3 (37.5%) outputs worth UGX.5.035Bn were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. I noted that all four quarterly performance reports were delayed on submission. I also noted 5 cases of inaccurate reporting of performance \uf0b7 The district received a total of UGX 167M for COVID interventions and UGX. 167M was utilized out of which UGX 2.4M was used at source contrary to the Law from two sources donations. \uf0b7 The COVID funds were spent on items that had been provided for and approved by the Covid-19 task force. \uf0b7 I noted that all in-kind donations (items) were not valued as required by the Treasury Instructions. \uf0b7 I noted an outstanding receivables amount of UGX.1.602Bn by year end. \uf0b7 I noted non-quantifiable contingent liabilities relating to 4 court cases. \uf0b7 I noted a staffing gap of 16% at the District with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Apac District Hospital faced a challenge of lack of adequate medical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "234", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "equipment  \uf0b7 My review of UgIFT revealed 83% excess release of funds in respect of the upgrade of Olelpek Health Centre II to III.  \uf0b7 I noted 5 payroll payments worth UGX.0.113Bn without supporting documents.  \uf0b7 I noted 6 district staff were paid salaries at unusually higher salary amounts worth UGX. 0.8m.", null], ["11", "Apac MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, 31.25% were partially achieved while 43.75 % were not achieved at all. \uf0b7 The Municipal collected 70% of its budgeted local revenue and received 81% of the funds expected from treasury, 65% performance from transfers from other Government units. The municipal had unspent balances of UGX 5.136Bn which was sent back to treasury. \uf0b7 I noted that all the sampled 7 outputs (100%) were quantified, Out of which 5 (71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 I noted that out of the four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The municipal had outstanding payables amounting to UGX.0.076Bn of which UGX.0.072Bn relate to the previous financial years. \uf0b7 I noted outstanding receivables amount worth UGX. 0.220Bn at year end. \uf0b7 I noted a recovery of Irregular payments amounting to UGX.0.492Bn which had been made to two fraudulent companies. \uf0b7 I noted a staffing gap of 30% of the approved municipal staff structure of 84 staff, with position such as; Municipal engineer, Senior Physical Planner, Surveyor, Senior Inspector of schools, Medical Officer of Health Services and Principal Commercial Officer remaining vacant. \uf0b7 There were weaknesses in the management of the municipals fleet including; lack of fleet management policy and guidelines plus inadequate allocation of vehicles to the municipal departments \uf0b7 I noted instances of Non-Adherence to Garbage Management by-laws, Inadequate Funding for Garbage Management, Inadequate Equipment and facilities for Garbage collection and Lack of protective wear for the casual workers \uf0b7 I noted that the municipal did not have an approved physical development plan, Detailed Plans and the municipal physical planning committee failed to convene quarterly review meetings."], ["12", "Pader DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 23% of the sampled targets were fully achieved, 77% were partially achieved. \uf0b7 The district collected 43% of its budgeted local revenue and received 111.6% of the funds expected from treasury, 28% was received from transfers from other Government Units while 7.4% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.211Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 113M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs, 13 (87%) were fully quantified and 2 (13%) were insufficiently quantified. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206.6M for Covid-19 interventions and UGX 118.8M was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment  \uf0b7 My review of UgIFT revealed 83% excess release of funds in respect of the upgrade of Olelpek Health Centre II to III.  \uf0b7 I noted 5 payroll payments worth UGX.0.113Bn without supporting documents.  \uf0b7 I noted 6 district staff were paid salaries at unusually higher salary amounts worth UGX. 0.8m.", null], ["11", "Apac MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, 31.25% were partially achieved while 43.75 % were not achieved at all. \uf0b7 The Municipal collected 70% of its budgeted local revenue and received 81% of the funds expected from treasury, 65% performance from transfers from other Government units. The municipal had unspent balances of UGX 5.136Bn which was sent back to treasury. \uf0b7 I noted that all the sampled 7 outputs (100%) were quantified, Out of which 5 (71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 I noted that out of the four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The municipal had outstanding payables amounting to UGX.0.076Bn of which UGX.0.072Bn relate to the previous financial years. \uf0b7 I noted outstanding receivables amount worth UGX. 0.220Bn at year end. \uf0b7 I noted a recovery of Irregular payments amounting to UGX.0.492Bn which had been made to two fraudulent companies. \uf0b7 I noted a staffing gap of 30% of the approved municipal staff structure of 84 staff, with position such as; Municipal engineer, Senior Physical Planner, Surveyor, Senior Inspector of schools, Medical Officer of Health Services and Principal Commercial Officer remaining vacant. \uf0b7 There were weaknesses in the management of the municipals fleet including; lack of fleet management policy and guidelines plus inadequate allocation of vehicles to the municipal departments \uf0b7 I noted instances of Non-Adherence to Garbage Management by-laws, Inadequate Funding for Garbage Management, Inadequate Equipment and facilities for Garbage collection and Lack of protective wear for the casual workers \uf0b7 I noted that the municipal did not have an approved physical development plan, Detailed Plans and the municipal physical planning committee failed to convene quarterly review meetings."], ["12", "Pader DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 23% of the sampled targets were fully achieved, 77% were partially achieved. \uf0b7 The district collected 43% of its budgeted local revenue and received 111.6% of the funds expected from treasury, 28% was received from transfers from other Government Units while 7.4% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.211Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 113M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs, 13 (87%) were fully quantified and 2 (13%) were insufficiently quantified. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206.6M for Covid-19 interventions and UGX 118.8M was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "235", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "utilized. UGX. 87.7M was swept to the consolidated fund. \uf0b7 I noted no weakness in the management of the intervention such as; partial implementation of planed activities. \uf0b7 I noted that the district had outstanding payables worth UGX.1.151Bn at year end. \uf0b7 I noted an outstanding receivables amount of UGX.0.933Bn by year end. \uf0b7 I noted quantifiable contingent liabilities relating to legal proceeding provided at UGX.0.344Bn. \uf0b7 I noted a staffing gap of 44.5% with key staff such as Chief Finance Officer, Principal Human Resource Officer, District Planner, District Educational Officer, District Community Development Officer, District Natural Resources Officer, District Production Officer, District Health Officer and District Commercial Officer missing \uf0b7 The District had unaccounted for advances amounting to UGX 77.5M \uf0b7 The District has a special investigation relating to Diversion of funds for pensioners of which UGX 158,159,645 was paid to URA and UGX 291,290,573 transferred to Uganda Consolidated fund though no acknowledgment receipt was availed. \uf0b7 There were weaknesses in the management of the districts fleet including; acquisition of a motor vehicle without clearance, absence of fleet management policy, no allocation of vehicles to service centres, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pajule HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 23 newly recruited and transferred staff to the district.", null], ["13", "Nwoya DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The district collected 42.36% of its budgeted local revenue and received 98% of the funds expected from treasury, 85% of transfers from other Government Units was received while 11.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.301Bn for the year contrary to the budget execution circular \uf0b7 I noted that all 11 outputs in the sample were quantified. Out of the 11 quantified out-puts, 2 (18.2%) worth UGX 0.231Bn were fully implemented, while 6 (54.5 %) worth UGX 0.326Bn were partially implemented. 3 (27.3%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted 4 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.165Bn for Covid-19 interventions and UGX 0.145Bn (88%) was utilized and the balance of UGX 0.019Bn was sent to the UCF. \uf0b7 There were also challenges in management of quarantine centers such as improper maintenance and lack of beddings. \uf0b7 I noted that the district had payables amounting to UGX.0.392Bn by year end of which UGX. 0.258Bn relates to previous years. \uf0b7 I noted that the district had outstanding receivables worth UGX.1.038Bn comprising of YLP, UWEP and staff advances. \uf0b7 I noted non-quantifiable contingent liabilities relating to court cases dating as far as 2015. \uf0b7 I noted a staffing gap of 40% of the district approved staff structure. \uf0b7 There were weaknesses in the management of the district fleet that included; lack of funds for vehicle acquisitions, Absence of fleet management policy, allocation of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "utilized. UGX. 87.7M was swept to the consolidated fund. \uf0b7 I noted no weakness in the management of the intervention such as; partial implementation of planed activities. \uf0b7 I noted that the district had outstanding payables worth UGX.1.151Bn at year end. \uf0b7 I noted an outstanding receivables amount of UGX.0.933Bn by year end. \uf0b7 I noted quantifiable contingent liabilities relating to legal proceeding provided at UGX.0.344Bn. \uf0b7 I noted a staffing gap of 44.5% with key staff such as Chief Finance Officer, Principal Human Resource Officer, District Planner, District Educational Officer, District Community Development Officer, District Natural Resources Officer, District Production Officer, District Health Officer and District Commercial Officer missing \uf0b7 The District had unaccounted for advances amounting to UGX 77.5M \uf0b7 The District has a special investigation relating to Diversion of funds for pensioners of which UGX 158,159,645 was paid to URA and UGX 291,290,573 transferred to Uganda Consolidated fund though no acknowledgment receipt was availed. \uf0b7 There were weaknesses in the management of the districts fleet including; acquisition of a motor vehicle without clearance, absence of fleet management policy, no allocation of vehicles to service centres, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pajule HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 23 newly recruited and transferred staff to the district.", null], ["13", "Nwoya DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The district collected 42.36% of its budgeted local revenue and received 98% of the funds expected from treasury, 85% of transfers from other Government Units was received while 11.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.301Bn for the year contrary to the budget execution circular \uf0b7 I noted that all 11 outputs in the sample were quantified. Out of the 11 quantified out-puts, 2 (18.2%) worth UGX 0.231Bn were fully implemented, while 6 (54.5 %) worth UGX 0.326Bn were partially implemented. 3 (27.3%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted 4 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.165Bn for Covid-19 interventions and UGX 0.145Bn (88%) was utilized and the balance of UGX 0.019Bn was sent to the UCF. \uf0b7 There were also challenges in management of quarantine centers such as improper maintenance and lack of beddings. \uf0b7 I noted that the district had payables amounting to UGX.0.392Bn by year end of which UGX. 0.258Bn relates to previous years. \uf0b7 I noted that the district had outstanding receivables worth UGX.1.038Bn comprising of YLP, UWEP and staff advances. \uf0b7 I noted non-quantifiable contingent liabilities relating to court cases dating as far as 2015. \uf0b7 I noted a staffing gap of 40% of the district approved staff structure. \uf0b7 There were weaknesses in the management of the district fleet that included; lack of funds for vehicle acquisitions, Absence of fleet management policy, allocation of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "236", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "vehicles with engine capacities beyond staff entitlements, inadequate motor vehicle allocations and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anaka hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, nonfunctional and idle medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Lungulu seed school and Paraa health center 111 and un-commissioned facilities at LII health center \uf0b7 I noted poor conditions of district roads including; Koch Goma-Lii Road 38kms and sections of Kona lutuk -Agung Road.", null], ["14", "Gulu MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 66.7% of the strategic objectives were fully achieved and 33.3% were partially achieved. \uf0b7 The municipal collected 29% of its budgeted local revenue and received 86.3% of the funds expected from treasury while 69% of transfers from other government units were received by year end. The district had unspent balances of UGX 11Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) were fully quantified, none was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 10 quantified out-puts, 6 (60%) were fully implemented, while 4 (40%) were partially implemented. \uf0b7 The municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Submission of all the 4 quarterly performance reports was delayed. \uf0b7 I noted that necessary disclosures were not made in relation to change of status to a city effective 1/7/2020. \uf0b7 I noted that the municipal council has outstanding payables worth UGX 0.446Bn which relate to previous financial years. \uf0b7 I noted that the municipal disclosed 10 court cases in the statement of non- quantifiable contingent liabilities. \uf0b7 I noted that the municipal has long outstanding receivables worth UGX 4.312Bn by year end. \uf0b7 I noted a staffing gap of 23% with key staff such as senior environment officer, land supervisor and senior veterinary officer missing \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements.. \uf0b7 There were weaknesses in garbage management including; lack of by-laws on garbage management, non-maintenance of records on garbage generated, inadequate public awareness and sensitization, inadequate garbage collection and disposal equipment and lack of protective wear. \uf0b7 There were weaknesses in existence and implementation of urban physical development plan including; Lack of detailed plans for Bardege and Laroo divisions, inadequate funding of detailed plans and lack of development permits in support of on-going physical developments. \uf0b7 I noted that the municipal received UGX 0.329Bn (65%) out of the budgeted amount under USMID Municipal Institutional Strengthening grant and UGX 0.107Bn (32.6%) remained unspent and returned to UCF."], ["15", "Gulu RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic objectives were fully achieved. \uf0b7 The hospital collected 57% of its budgeted NTR and received 91% of the funds expected from treasury. The hospital had unspent balances of UGX 297M which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "vehicles with engine capacities beyond staff entitlements, inadequate motor vehicle allocations and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anaka hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, nonfunctional and idle medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Lungulu seed school and Paraa health center 111 and un-commissioned facilities at LII health center \uf0b7 I noted poor conditions of district roads including; Koch Goma-Lii Road 38kms and sections of Kona lutuk -Agung Road.", null], ["14", "Gulu MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 66.7% of the strategic objectives were fully achieved and 33.3% were partially achieved. \uf0b7 The municipal collected 29% of its budgeted local revenue and received 86.3% of the funds expected from treasury while 69% of transfers from other government units were received by year end. The district had unspent balances of UGX 11Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) were fully quantified, none was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 10 quantified out-puts, 6 (60%) were fully implemented, while 4 (40%) were partially implemented. \uf0b7 The municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Submission of all the 4 quarterly performance reports was delayed. \uf0b7 I noted that necessary disclosures were not made in relation to change of status to a city effective 1/7/2020. \uf0b7 I noted that the municipal council has outstanding payables worth UGX 0.446Bn which relate to previous financial years. \uf0b7 I noted that the municipal disclosed 10 court cases in the statement of non- quantifiable contingent liabilities. \uf0b7 I noted that the municipal has long outstanding receivables worth UGX 4.312Bn by year end. \uf0b7 I noted a staffing gap of 23% with key staff such as senior environment officer, land supervisor and senior veterinary officer missing \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements.. \uf0b7 There were weaknesses in garbage management including; lack of by-laws on garbage management, non-maintenance of records on garbage generated, inadequate public awareness and sensitization, inadequate garbage collection and disposal equipment and lack of protective wear. \uf0b7 There were weaknesses in existence and implementation of urban physical development plan including; Lack of detailed plans for Bardege and Laroo divisions, inadequate funding of detailed plans and lack of development permits in support of on-going physical developments. \uf0b7 I noted that the municipal received UGX 0.329Bn (65%) out of the budgeted amount under USMID Municipal Institutional Strengthening grant and UGX 0.107Bn (32.6%) remained unspent and returned to UCF."], ["15", "Gulu RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic objectives were fully achieved. \uf0b7 The hospital collected 57% of its budgeted NTR and received 91% of the funds expected from treasury. The hospital had unspent balances of UGX 297M which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "vehicles with engine capacities beyond staff entitlements, inadequate motor vehicle allocations and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anaka hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, nonfunctional and idle medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Lungulu seed school and Paraa health center 111 and un-commissioned facilities at LII health center \uf0b7 I noted poor conditions of district roads including; Koch Goma-Lii Road 38kms and sections of Kona lutuk -Agung Road.", null], ["14", "Gulu MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 66.7% of the strategic objectives were fully achieved and 33.3% were partially achieved. \uf0b7 The municipal collected 29% of its budgeted local revenue and received 86.3% of the funds expected from treasury while 69% of transfers from other government units were received by year end. The district had unspent balances of UGX 11Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) were fully quantified, none was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 10 quantified out-puts, 6 (60%) were fully implemented, while 4 (40%) were partially implemented. \uf0b7 The municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Submission of all the 4 quarterly performance reports was delayed. \uf0b7 I noted that necessary disclosures were not made in relation to change of status to a city effective 1/7/2020. \uf0b7 I noted that the municipal council has outstanding payables worth UGX 0.446Bn which relate to previous financial years. \uf0b7 I noted that the municipal disclosed 10 court cases in the statement of non- quantifiable contingent liabilities. \uf0b7 I noted that the municipal has long outstanding receivables worth UGX 4.312Bn by year end. \uf0b7 I noted a staffing gap of 23% with key staff such as senior environment officer, land supervisor and senior veterinary officer missing \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements.. \uf0b7 There were weaknesses in garbage management including; lack of by-laws on garbage management, non-maintenance of records on garbage generated, inadequate public awareness and sensitization, inadequate garbage collection and disposal equipment and lack of protective wear. \uf0b7 There were weaknesses in existence and implementation of urban physical development plan including; Lack of detailed plans for Bardege and Laroo divisions, inadequate funding of detailed plans and lack of development permits in support of on-going physical developments. \uf0b7 I noted that the municipal received UGX 0.329Bn (65%) out of the budgeted amount under USMID Municipal Institutional Strengthening grant and UGX 0.107Bn (32.6%) remained unspent and returned to UCF."], ["15", "Gulu RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic objectives were fully achieved. \uf0b7 The hospital collected 57% of its budgeted NTR and received 91% of the funds expected from treasury. The hospital had unspent balances of UGX 297M which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "237", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "was sent back to treasury. \uf0b7 I noted a challenge in quantification of outputs which affects assessment of performance. Out of a sample of 9 outputs, 8 (89%) were fully quantified while 1 (11%) was not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 4 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED and NPA. I noted 4 cases of inaccuracies in the information reported in the quarterly performance reports. \uf0b7 The hospital received UGX 270M for Covid-19 interventions and I was limited to ascertain details relating to utilization of these funds, extent of quantification of outputs, preparation and approval of work plans and compliance with procurement regulations could not be ascertained since all accountabilities and documents relating to COVID 19 funds had been submitted to Ministry of health by the time of the audit. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Gulu School of clinical officers because by the time of the audit, the quarantine centre was closed and not operational. \uf0b7 The hospital had outstanding payables worth UGX 76M that relate to previous financial years. \uf0b7 The hospital also had pension liability worth UGX 0.145Bn. \uf0b7 I noted staffing gaps of 32.2% with key staff such as Senior consultant (medicine), Senior Consultant (Pediatrics), Senior consultant (surgery), Principal Anaesthetic officer, Principal Orthopedic officer, Principal Occupational Therapist missing \uf0b7 There were weaknesses in the management of the hospital\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that GRRH had inadequate medical equipment and broken equipment.", null], ["16", "Kitgum MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.33.% of the sampled targets were fully achieved, 33.33% were partially achieved while 33.33% were not achieved at all. \uf0b7 The Municipal Council collected 41 % of its budgeted local revenue and received 82% of the funds expected from treasury, received 45% from transfers from other Government Units while 0% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 5.762Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 7 outputs 2 (29%) were fully quantified, 1 (14%) was insufficiently quantified while 4 (33%) were not quantified at all. Out of the 2 quantified out-puts, 1 (50%) was fully implemented, while 1 (50%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 3 cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX 609M and non- quantifiable liabilities of 8 ongoing cases against the Municipal Council. \uf0b7 I noted outstanding receivables amounting to UGX 599M at the close of the financial year. \uf0b7 I noted staffing gaps of 49% with key staff such as Principal Treasurer missing. \uf0b7 The Municipal Council lacked land titles for the 37 pieces of land and properties owned in different locations which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Councils fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "was sent back to treasury. \uf0b7 I noted a challenge in quantification of outputs which affects assessment of performance. Out of a sample of 9 outputs, 8 (89%) were fully quantified while 1 (11%) was not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 4 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED and NPA. I noted 4 cases of inaccuracies in the information reported in the quarterly performance reports. \uf0b7 The hospital received UGX 270M for Covid-19 interventions and I was limited to ascertain details relating to utilization of these funds, extent of quantification of outputs, preparation and approval of work plans and compliance with procurement regulations could not be ascertained since all accountabilities and documents relating to COVID 19 funds had been submitted to Ministry of health by the time of the audit. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Gulu School of clinical officers because by the time of the audit, the quarantine centre was closed and not operational. \uf0b7 The hospital had outstanding payables worth UGX 76M that relate to previous financial years. \uf0b7 The hospital also had pension liability worth UGX 0.145Bn. \uf0b7 I noted staffing gaps of 32.2% with key staff such as Senior consultant (medicine), Senior Consultant (Pediatrics), Senior consultant (surgery), Principal Anaesthetic officer, Principal Orthopedic officer, Principal Occupational Therapist missing \uf0b7 There were weaknesses in the management of the hospital\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that GRRH had inadequate medical equipment and broken equipment.", null], ["16", "Kitgum MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.33.% of the sampled targets were fully achieved, 33.33% were partially achieved while 33.33% were not achieved at all. \uf0b7 The Municipal Council collected 41 % of its budgeted local revenue and received 82% of the funds expected from treasury, received 45% from transfers from other Government Units while 0% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 5.762Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 7 outputs 2 (29%) were fully quantified, 1 (14%) was insufficiently quantified while 4 (33%) were not quantified at all. Out of the 2 quantified out-puts, 1 (50%) was fully implemented, while 1 (50%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 3 cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX 609M and non- quantifiable liabilities of 8 ongoing cases against the Municipal Council. \uf0b7 I noted outstanding receivables amounting to UGX 599M at the close of the financial year. \uf0b7 I noted staffing gaps of 49% with key staff such as Principal Treasurer missing. \uf0b7 The Municipal Council lacked land titles for the 37 pieces of land and properties owned in different locations which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Councils fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "238", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were weaknesses in garbage management including; inadequate funding (20.45%) of the budgeted) for garbage, Lack of adequate equipment and facilities for garbage collection and disposal and 6 garbage skips remained idle due to lack of skip loaders. \uf0b7 I noted that the Municipality did not have an up to date approved urban physical development plan and detailed plans to facilitate physical developments, lacked adequate funding of the detailed plans of the Physical Development Plan activities. \uf0b7 I noted the underfunding of Uganda Road Fund programme UGX.144,823,628 (27%). I also noted that Out of four quarterly reports 1(25%) were submitted on time, 1(25%) was not submitted on time while 2 (50%) lacked evidence of submission. \uf0b7 I noted that Pandwong HCIII constructed under UGFIT was operating with limited staff and inadequate medical equipment.", null], ["17", "Omoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, while 75% were partially achieved. \uf0b7 The district collected 61% of its budgeted local revenue and received 102.5% of the funds expected from treasury, 65% of transfers from other Government Units was received while 22% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.866Bn which was sent back to treasury. \uf0b7 I noted that Out of a sample of 20 outputs, 18(90%) were fully quantified, while 2(10%) were partially quantified. Out of 18 quantified out puts, 7(39%) were fully implemented and 11 (61%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.229Bn for Covid-19 interventions and UGX 0.169Bn was utilized of which UGX. 3.8M was spent at source. UGX 60M was unspent and was sent back to UCF. \uf0b7 I noted management weakness of none implementation of 3 planned activities under the intervention work plan. \uf0b7 I noted unrecovered local revenue advance to the district worth UGX.105.8M by treasury. \uf0b7 I noted that the district had outstanding payables of UGX.41.9Mn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.309Bn by year end. \uf0b7 I noted a staffing gap of 47% of the approved staff structure of 137 positions, with key positions including that of District Engineer, Senior Human Resource Officer and District Commercial Officer vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; Vehicles not recorded in the format prescribed by the Accountant General, no evidence to confirm that vehicle inspections and reconciliations were carried out regularly, lack of a fleet management policy, inadequate allocation of vehicles for service delivery and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lalogi HCIV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted variations above 15% in construction works of district administration"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were weaknesses in garbage management including; inadequate funding (20.45%) of the budgeted) for garbage, Lack of adequate equipment and facilities for garbage collection and disposal and 6 garbage skips remained idle due to lack of skip loaders. \uf0b7 I noted that the Municipality did not have an up to date approved urban physical development plan and detailed plans to facilitate physical developments, lacked adequate funding of the detailed plans of the Physical Development Plan activities. \uf0b7 I noted the underfunding of Uganda Road Fund programme UGX.144,823,628 (27%). I also noted that Out of four quarterly reports 1(25%) were submitted on time, 1(25%) was not submitted on time while 2 (50%) lacked evidence of submission. \uf0b7 I noted that Pandwong HCIII constructed under UGFIT was operating with limited staff and inadequate medical equipment.", null], ["17", "Omoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, while 75% were partially achieved. \uf0b7 The district collected 61% of its budgeted local revenue and received 102.5% of the funds expected from treasury, 65% of transfers from other Government Units was received while 22% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.866Bn which was sent back to treasury. \uf0b7 I noted that Out of a sample of 20 outputs, 18(90%) were fully quantified, while 2(10%) were partially quantified. Out of 18 quantified out puts, 7(39%) were fully implemented and 11 (61%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.229Bn for Covid-19 interventions and UGX 0.169Bn was utilized of which UGX. 3.8M was spent at source. UGX 60M was unspent and was sent back to UCF. \uf0b7 I noted management weakness of none implementation of 3 planned activities under the intervention work plan. \uf0b7 I noted unrecovered local revenue advance to the district worth UGX.105.8M by treasury. \uf0b7 I noted that the district had outstanding payables of UGX.41.9Mn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.309Bn by year end. \uf0b7 I noted a staffing gap of 47% of the approved staff structure of 137 positions, with key positions including that of District Engineer, Senior Human Resource Officer and District Commercial Officer vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; Vehicles not recorded in the format prescribed by the Accountant General, no evidence to confirm that vehicle inspections and reconciliations were carried out regularly, lack of a fleet management policy, inadequate allocation of vehicles for service delivery and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lalogi HCIV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted variations above 15% in construction works of district administration"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "239", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "block. \uf0b7 I noted anomalies in the implementation of UgIFT 2019/20120 project such as; low absorption of funds 83%, delayed implementation of construction works and construction on un surveyed land. I also noted un approved change in construction materials specification by the contractor.", null], ["18", "Alebtong DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all 7 strategic targets (100%) of the district\u2019s strategic targets were partially implemented. \uf0b7 The district collected 84% of its budgeted local revenue and received 99% of the funds expected from treasury while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.8Bn which was sent back to treasury. \uf0b7 The district did not receive any off-budget financing during the year under review. \uf0b7 All the 10 outputs sampled were fully quantified. Out of the 10 quantified out- puts, 5 (50%) worth UGX 1.8Bn were fully implemented, while 5 (50%) worth UGX 1.7Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all 4 (100%) were not submitted on time. I also noted one (1) case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.228Bn for Covid interventions and UGX 0.168Bn was utilized out of which UGX 2.5m was used at source contrary to the Law while UGX.0.060Bn remained unspent and transferred to the consolidated fund. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 8.9million. \uf0b7 I noted that Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district had outstanding payables worth UGX.0.050Bn and outstanding pension liabilities of UGX.0.016Bn by year end. \uf0b7 The district had unaccounted for staff advances worth UGX.0.055Bn. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Alebtong health centre IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Awei and Angetta HC II. \uf0b7 I noted that the district made payments for incomplete works worth UGX.1.121Bn. \uf0b7 I noted that the district made irregular retention payments worth UGX.0.078Bn before completion and expiry of the defects liability period. \uf0b7 I noted that the district made irregular contract variations (17%) in relation to the construction of the low cost sealing of Kaguta Avenue."], ["19", "Lira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 41% of the sampled targets were fully achieved, 20% were partially achieved while 39% were not achieved at all. \uf0b7 The municipality collected 95% of its budgeted local revenue and received 100% of the funds expected from treasury, 100% of funds expected from transfers from other Government Units while 0% was received from external sources by year end. The municipality had unspent balances of UGX.8.944Bn which was sent back to treasury. \uf0b7 I noted that all the 4 sampled outputs were quantified, out of which 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The municipality did not prepare and submit annual monitoring plans to to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "block. \uf0b7 I noted anomalies in the implementation of UgIFT 2019/20120 project such as; low absorption of funds 83%, delayed implementation of construction works and construction on un surveyed land. I also noted un approved change in construction materials specification by the contractor.", null], ["18", "Alebtong DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all 7 strategic targets (100%) of the district\u2019s strategic targets were partially implemented. \uf0b7 The district collected 84% of its budgeted local revenue and received 99% of the funds expected from treasury while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.8Bn which was sent back to treasury. \uf0b7 The district did not receive any off-budget financing during the year under review. \uf0b7 All the 10 outputs sampled were fully quantified. Out of the 10 quantified out- puts, 5 (50%) worth UGX 1.8Bn were fully implemented, while 5 (50%) worth UGX 1.7Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all 4 (100%) were not submitted on time. I also noted one (1) case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.228Bn for Covid interventions and UGX 0.168Bn was utilized out of which UGX 2.5m was used at source contrary to the Law while UGX.0.060Bn remained unspent and transferred to the consolidated fund. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 8.9million. \uf0b7 I noted that Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district had outstanding payables worth UGX.0.050Bn and outstanding pension liabilities of UGX.0.016Bn by year end. \uf0b7 The district had unaccounted for staff advances worth UGX.0.055Bn. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Alebtong health centre IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Awei and Angetta HC II. \uf0b7 I noted that the district made payments for incomplete works worth UGX.1.121Bn. \uf0b7 I noted that the district made irregular retention payments worth UGX.0.078Bn before completion and expiry of the defects liability period. \uf0b7 I noted that the district made irregular contract variations (17%) in relation to the construction of the low cost sealing of Kaguta Avenue."], ["19", "Lira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 41% of the sampled targets were fully achieved, 20% were partially achieved while 39% were not achieved at all. \uf0b7 The municipality collected 95% of its budgeted local revenue and received 100% of the funds expected from treasury, 100% of funds expected from transfers from other Government Units while 0% was received from external sources by year end. The municipality had unspent balances of UGX.8.944Bn which was sent back to treasury. \uf0b7 I noted that all the 4 sampled outputs were quantified, out of which 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The municipality did not prepare and submit annual monitoring plans to to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "240", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "MoFPED, MoLG and NPA. Out of the four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The municipality did not disclose change of status from Municipal Council to a City, in its financial statements. \uf0b7 The municipality had outstanding payables balance of UGX.0.783Bn by year end. I also noted non-quantifiable contingent liabilities related to 9 court cases. \uf0b7 I noted that the municipality had outstanding receivables worth UGX.0.501 by year end. \uf0b7 There were weaknesses in the management of the municipality fleet including; failure to post vehicles onto the Asset Management Module in the Integrated Financial Management System (IFMS), lack of evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy, inadequate allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted weaknesses in the management of garbage including; Inadequate allocation of funds for garbage management and lack of adequate number of equipment for garbage collection. \uf0b7 There were weaknesses in the implementation of urban physical development plans including; Inadequate funding of the Physical Development Plan Activities and failure to issue Development Permits in support of on-going Physical Developments. \uf0b7 I noted a 42% funding gap in the USMID-ISG funds.", null], ["20", "Lira RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 36.4% of the sampled targets were fully achieved, 36.4% were partially achieved while 27.2% were not achieved at all. \uf0b7 The Hospital collected 96% of its budgeted local revenue and received 92% of the funds expected from treasury. The Hospital had unspent balance of UGX.0.108Bn which was sent back to treasury. \uf0b7 The Hospital had off-budget financing amounting to UGX.30M for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled outputs were quantified, out of which 2 (22%) were fully implemented while 7 (78%) were partially implemented \uf0b7 The Hospital received UGX.270M for Covid-19 interventions and UGX.197million was utilized out of which UGX.21M was incurred in the construction of a waste management pit, an activity that had not been provided for in the COVID-19 work plan. \uf0b7 The covid-19 items that were received in Kind were not valued.  \uf0b7 I noted a staffing gap of 28% with key staff such as medical consultants missing. \uf0b7 I not that there was no evidence of regular inspection and reconciliation of the hospital fleet (vehicles) in the assets register. \uf0b7 I noted that Lira Regional Referral Hospital faced a major challenge in delivery of services due to lack of adequate medical equipment."], ["", "**HOIMA BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "MoFPED, MoLG and NPA. Out of the four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The municipality did not disclose change of status from Municipal Council to a City, in its financial statements. \uf0b7 The municipality had outstanding payables balance of UGX.0.783Bn by year end. I also noted non-quantifiable contingent liabilities related to 9 court cases. \uf0b7 I noted that the municipality had outstanding receivables worth UGX.0.501 by year end. \uf0b7 There were weaknesses in the management of the municipality fleet including; failure to post vehicles onto the Asset Management Module in the Integrated Financial Management System (IFMS), lack of evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy, inadequate allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted weaknesses in the management of garbage including; Inadequate allocation of funds for garbage management and lack of adequate number of equipment for garbage collection. \uf0b7 There were weaknesses in the implementation of urban physical development plans including; Inadequate funding of the Physical Development Plan Activities and failure to issue Development Permits in support of on-going Physical Developments. \uf0b7 I noted a 42% funding gap in the USMID-ISG funds.", null], ["20", "Lira RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 36.4% of the sampled targets were fully achieved, 36.4% were partially achieved while 27.2% were not achieved at all. \uf0b7 The Hospital collected 96% of its budgeted local revenue and received 92% of the funds expected from treasury. The Hospital had unspent balance of UGX.0.108Bn which was sent back to treasury. \uf0b7 The Hospital had off-budget financing amounting to UGX.30M for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled outputs were quantified, out of which 2 (22%) were fully implemented while 7 (78%) were partially implemented \uf0b7 The Hospital received UGX.270M for Covid-19 interventions and UGX.197million was utilized out of which UGX.21M was incurred in the construction of a waste management pit, an activity that had not been provided for in the COVID-19 work plan. \uf0b7 The covid-19 items that were received in Kind were not valued.  \uf0b7 I noted a staffing gap of 28% with key staff such as medical consultants missing. \uf0b7 I not that there was no evidence of regular inspection and reconciliation of the hospital fleet (vehicles) in the assets register. \uf0b7 I noted that Lira Regional Referral Hospital faced a major challenge in delivery of services due to lack of adequate medical equipment."], ["", "**HOIMA BRANCH**", ""], ["1", "Buliisa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 79% of its budgeted local revenue and received 100% of the funds expected from treasury while 49% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.1Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 841M for the year contrary to the budget execution circular \uf0b7 All the 10 sampled outputs 10 (100%) were fully quantified. Out of the 10"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "241", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified out-puts, 1 (10%) was fully implemented, while 9 (90%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance \uf0b7 The district received UGX 270M for Covid interventions and UGX 159 million was utilized. UGX 45m remained on the District bank account at the end of the year. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 I noted Assets destroyed by floods during the year  \uf0b7 UGX.69,577,150 remained unaccounted for at the close of the financial year. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, non-maintenance of motor vehicle service analysis records and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buliisa hospital faced challenges in delivery of services such as lack of adequate medical equipment, and failure to properly maintain the available medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ngwedo seed secondary school, Avogero and Butiaba HC IIIs. \uf0b7 I noted delays in accessing payroll for 11 secondary school teachers who were transferred by the Ministry. \uf0b7 I noted delayed remittance of PAYE amounting to UGX.220,267,722 from various employees. \uf0b7 I noted there was unexecuted planned procurement and unjustified direct procurement of UGX. UGX.251,314,381.", null], ["2", "Kagadi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 23% of the sampled targets were fully achieved, 31% were partially achieved while 46% were not achieved at all. \uf0b7 The district collected 15.4% of its budgeted local revenue and received 99.2% of the funds expected from treasury while 37.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 17 (81%) were fully quantified, 1 (5%) was insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 6 (35%) were fully implemented, while 11 (65%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, 1 (25%) was submitted beyond the deadline for submission. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance outstanding bills of staff allowances."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "quantified out-puts, 1 (10%) was fully implemented, while 9 (90%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance \uf0b7 The district received UGX 270M for Covid interventions and UGX 159 million was utilized. UGX 45m remained on the District bank account at the end of the year. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 I noted Assets destroyed by floods during the year  \uf0b7 UGX.69,577,150 remained unaccounted for at the close of the financial year. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, non-maintenance of motor vehicle service analysis records and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buliisa hospital faced challenges in delivery of services such as lack of adequate medical equipment, and failure to properly maintain the available medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ngwedo seed secondary school, Avogero and Butiaba HC IIIs. \uf0b7 I noted delays in accessing payroll for 11 secondary school teachers who were transferred by the Ministry. \uf0b7 I noted delayed remittance of PAYE amounting to UGX.220,267,722 from various employees. \uf0b7 I noted there was unexecuted planned procurement and unjustified direct procurement of UGX. UGX.251,314,381.", null], ["2", "Kagadi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 23% of the sampled targets were fully achieved, 31% were partially achieved while 46% were not achieved at all. \uf0b7 The district collected 15.4% of its budgeted local revenue and received 99.2% of the funds expected from treasury while 37.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 17 (81%) were fully quantified, 1 (5%) was insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 6 (35%) were fully implemented, while 11 (65%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, 1 (25%) was submitted beyond the deadline for submission. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance outstanding bills of staff allowances."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that UGX.47,578,491 was realized but not warranted as required by the guidelines. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kagadi hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at St. Catherine Kicucura Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 145 staff newly recruited to the district and those transferred. \uf0b7 I noted unjustified use of direct procurement method of UGX.20m.", null], ["3", "Kiryandongo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the strategic outputs targets were fully achieved, 67% were partially achieved. \uf0b7 The district collected 27% of its budgeted local revenue and received 89% of the funds expected from treasury while 12% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs, 12 (80%) were fully quantified, 1 (7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, while 6 (50%) were partially implemented and 1(8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.187M for Covid interventions and UGX.167million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.12,973,000 paid out as administrative advances during the year under review was not accounted for. \uf0b7 I noted failure to have an approved integrated annual work plan under Development Response to Displacement Impacts Project (DRDIP) and approved groups not funded under Development Response to Displacement Impacts Project (DRDIP) and Northern Uganda Social Action Fund (Nusaf 3). \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiryandongo district hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kitwara Seed Secondary School \uf0b7 I noted delays in accessing payroll for 10 staff newly recruited to the district and those transferred. I also noted delayed remittance of PAYE of Ugx.997M. \uf0b7 The District used direct procurement method for works and supplies worth UGX.142,613,300 without justification."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that UGX.47,578,491 was realized but not warranted as required by the guidelines. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kagadi hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at St. Catherine Kicucura Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 145 staff newly recruited to the district and those transferred. \uf0b7 I noted unjustified use of direct procurement method of UGX.20m.", null], ["3", "Kiryandongo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the strategic outputs targets were fully achieved, 67% were partially achieved. \uf0b7 The district collected 27% of its budgeted local revenue and received 89% of the funds expected from treasury while 12% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs, 12 (80%) were fully quantified, 1 (7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, while 6 (50%) were partially implemented and 1(8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.187M for Covid interventions and UGX.167million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.12,973,000 paid out as administrative advances during the year under review was not accounted for. \uf0b7 I noted failure to have an approved integrated annual work plan under Development Response to Displacement Impacts Project (DRDIP) and approved groups not funded under Development Response to Displacement Impacts Project (DRDIP) and Northern Uganda Social Action Fund (Nusaf 3). \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiryandongo district hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kitwara Seed Secondary School \uf0b7 I noted delays in accessing payroll for 10 staff newly recruited to the district and those transferred. I also noted delayed remittance of PAYE of Ugx.997M. \uf0b7 The District used direct procurement method for works and supplies worth UGX.142,613,300 without justification."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted failure to adhere with contract management procedures.", null], ["4", "Hoima DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 21% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 55% of its budgeted local revenue and received 92% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 15 (72%) were fully quantified, 3 (14%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 15 quantified out-puts, 11 (73%) were fully implemented, while 4 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no list of all donations received by the Task force. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kigorobya Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kigorobya Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 104 staff newly recruited to the district and those transferred. \uf0b7 I noted that for certain procurements, arithmetic corrections were made without a request for clarification from bidders. \uf0b7 I noted delays in the implementation of Development Response to Displacement Impacts Project (DRDIP) sub projects."], ["5", "Masindi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 50% were partially achieved while 30% were not achieved at all. \uf0b7 The Municipal collected 66% of its budgeted local revenue and received 100% of the funds expected from treasury while 41% of funds expected from external sources were received by year end. The Municipal had unspent balances of UGX 0.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 22 outputs 17 (77%) were fully quantified, 2 (9%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 9 (53%) were fully implemented, while 8 (47%) were partially implemented. \uf0b7 The Municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. I also noted cases of inaccurate reporting of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted failure to adhere with contract management procedures.", null], ["4", "Hoima DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 21% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 55% of its budgeted local revenue and received 92% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 15 (72%) were fully quantified, 3 (14%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 15 quantified out-puts, 11 (73%) were fully implemented, while 4 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no list of all donations received by the Task force. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kigorobya Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kigorobya Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 104 staff newly recruited to the district and those transferred. \uf0b7 I noted that for certain procurements, arithmetic corrections were made without a request for clarification from bidders. \uf0b7 I noted delays in the implementation of Development Response to Displacement Impacts Project (DRDIP) sub projects."], ["5", "Masindi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 50% were partially achieved while 30% were not achieved at all. \uf0b7 The Municipal collected 66% of its budgeted local revenue and received 100% of the funds expected from treasury while 41% of funds expected from external sources were received by year end. The Municipal had unspent balances of UGX 0.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 22 outputs 17 (77%) were fully quantified, 2 (9%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 9 (53%) were fully implemented, while 8 (47%) were partially implemented. \uf0b7 The Municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. I also noted cases of inaccurate reporting of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance. \uf0b7 The Municipal had unsupported adjustments to the opening cash and cash equivalents. \uf0b7 There were weaknesses in the management of the Municipals fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted weaknesses in the management of garbage such as; non-adherence to garbage management by-laws, incomplete garbage management strategy and plan, inadequate equipment and facilities for garbage collection and inadequate funding for garbage management. \uf0b7 I noted that the Municipal did not have an approved physical development plan. \uf0b7 There were also delayed works under UGFIT at Katasenywa HCII and under absorption of funds released for its construction. \uf0b7 I noted under absorption of the wage, pension and gratuity funds, delayed remittance of PAYE and 23 newly recruited staff delayed in accessing the payroll.", null], ["6", "Kakumiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 56% of the sampled targets were fully achieved, and 44% were partially achieved. \uf0b7 The district collected 79% of its budgeted local revenue and received 100% of the funds expected from treasury while 69% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 3 (16%) were insufficiently quantified while 3 (16%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX 165M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; partial implementation of planned outputs. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance poor storage of items at the center and undistributed donated items. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 \uf0b7 I noted that Kakumiro Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the available equipment and congested maternal wards. \uf0b7 I noted delays in accessing payroll for 15 staff newly recruited to the district and those transferred and delayed removal of 6 staff who had previously retired, died or transferred service. 55% of the district staff structure was not filled with key staff such as District Health Officer missing. \uf0b7 There were also delayed works under UGFIT particularly at St Matia Mulumba Seed School and Kitaihuka HC III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "performance. \uf0b7 The Municipal had unsupported adjustments to the opening cash and cash equivalents. \uf0b7 There were weaknesses in the management of the Municipals fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted weaknesses in the management of garbage such as; non-adherence to garbage management by-laws, incomplete garbage management strategy and plan, inadequate equipment and facilities for garbage collection and inadequate funding for garbage management. \uf0b7 I noted that the Municipal did not have an approved physical development plan. \uf0b7 There were also delayed works under UGFIT at Katasenywa HCII and under absorption of funds released for its construction. \uf0b7 I noted under absorption of the wage, pension and gratuity funds, delayed remittance of PAYE and 23 newly recruited staff delayed in accessing the payroll.", null], ["6", "Kakumiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 56% of the sampled targets were fully achieved, and 44% were partially achieved. \uf0b7 The district collected 79% of its budgeted local revenue and received 100% of the funds expected from treasury while 69% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 3 (16%) were insufficiently quantified while 3 (16%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX 165M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; partial implementation of planned outputs. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance poor storage of items at the center and undistributed donated items. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 \uf0b7 I noted that Kakumiro Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the available equipment and congested maternal wards. \uf0b7 I noted delays in accessing payroll for 15 staff newly recruited to the district and those transferred and delayed removal of 6 staff who had previously retired, died or transferred service. 55% of the district staff structure was not filled with key staff such as District Health Officer missing. \uf0b7 There were also delayed works under UGFIT particularly at St Matia Mulumba Seed School and Kitaihuka HC III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["7", "Kyankwanzi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 36% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 69% of its budgeted local revenue and received 96% of the funds expected from treasury while 0% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 I noted that there were no off budget receipts during the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 13 (72%) were fully quantified, 1 (6%) was insufficiently quantified while 4 (22%) were not quantified at all. Out of the 13 quantified out-puts, 11 (85%) were fully implemented, while 2 (15%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly monitoring reports. Out of four quarterly reports, only 2 (50%) were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165million was utilized. UGX 40m was transferred to bank of Uganda revenue collection account. \uf0b7 I noted weaknesses in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were not valued. They were taken on charge and there was evidence of quality checks before distribution. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Ntwetwe Health Centre IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kikolimbo HC II, Mujunza HC II and Bananywa Seed Secondary school. \uf0b7 I noted delays in accessing payroll for 21 staff newly recruited to the district and those transferred."], ["8", "Kibaale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 60% were partially achieved. \uf0b7 The district collected 55% of its budgeted local revenue and received 97% of the funds expected from treasury while 61% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 121,547,150 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs, 14 (82%) were fully quantified, 2 (12%) were insufficiently quantified while 1 (6%) was not quantified at all. Out of the 14 quantified out-puts, 10 (72%) were fully implemented, while 3 (21%) were partially implemented and 1 (7%) was not implemented at all. I did not note any diversion/mischarges during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 2 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 209M for Covid interventions and UGX 169million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["7", "Kyankwanzi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 36% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 69% of its budgeted local revenue and received 96% of the funds expected from treasury while 0% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 I noted that there were no off budget receipts during the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 13 (72%) were fully quantified, 1 (6%) was insufficiently quantified while 4 (22%) were not quantified at all. Out of the 13 quantified out-puts, 11 (85%) were fully implemented, while 2 (15%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly monitoring reports. Out of four quarterly reports, only 2 (50%) were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165million was utilized. UGX 40m was transferred to bank of Uganda revenue collection account. \uf0b7 I noted weaknesses in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were not valued. They were taken on charge and there was evidence of quality checks before distribution. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Ntwetwe Health Centre IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kikolimbo HC II, Mujunza HC II and Bananywa Seed Secondary school. \uf0b7 I noted delays in accessing payroll for 21 staff newly recruited to the district and those transferred."], ["8", "Kibaale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 60% were partially achieved. \uf0b7 The district collected 55% of its budgeted local revenue and received 97% of the funds expected from treasury while 61% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 121,547,150 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs, 14 (82%) were fully quantified, 2 (12%) were insufficiently quantified while 1 (6%) was not quantified at all. Out of the 14 quantified out-puts, 10 (72%) were fully implemented, while 3 (21%) were partially implemented and 1 (7%) was not implemented at all. I did not note any diversion/mischarges during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 2 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 209M for Covid interventions and UGX 169million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "246", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and partial implementation of some activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibale Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 I noted under absorption of funds and also delayed works under UGFIT particularly at Nyamarwa seed school and Matale HC III. \uf0b7 I noted failure to deduct PAYE on 5 staff and delayed remittance of PAYE of UGX. 124M.", null], ["9", "Kiboga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 20% were partially achieved while 30% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 98% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 7 (54%) were fully quantified, 2 (15%) were insufficiently quantified while 4 (31%) were not quantified at all. Out of the 7 quantified out-puts, 7 (100%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 165M for Covid interventions and UGX 154million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiboga District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functioning equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Bulaga HCIII and Buninga HC III. \uf0b7 I noted delays in accessing payroll for 47 staff newly recruited to the district and those transferred. I also noted delayed removal of 6 staff from the payroll month(s) after their death, retirement or transfer of service. Furthermore, I also noted inconsistencies with salary payment as 19 staff were paid using the wrong salary scales and 26 staff were not paid, underpaid or overpaid during the year. \uf0b7 The District procured goods worth UGX. 169,524,598 using Direct Procurement when circumstances did not require use of the same."], ["10", "Hoima RRH **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 71% of the strategic targets were fully achieved, and 29% were partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and partial implementation of some activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibale Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 I noted under absorption of funds and also delayed works under UGFIT particularly at Nyamarwa seed school and Matale HC III. \uf0b7 I noted failure to deduct PAYE on 5 staff and delayed remittance of PAYE of UGX. 124M.", null], ["9", "Kiboga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 20% were partially achieved while 30% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 98% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 7 (54%) were fully quantified, 2 (15%) were insufficiently quantified while 4 (31%) were not quantified at all. Out of the 7 quantified out-puts, 7 (100%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 165M for Covid interventions and UGX 154million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiboga District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functioning equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Bulaga HCIII and Buninga HC III. \uf0b7 I noted delays in accessing payroll for 47 staff newly recruited to the district and those transferred. I also noted delayed removal of 6 staff from the payroll month(s) after their death, retirement or transfer of service. Furthermore, I also noted inconsistencies with salary payment as 19 staff were paid using the wrong salary scales and 26 staff were not paid, underpaid or overpaid during the year. \uf0b7 The District procured goods worth UGX. 169,524,598 using Direct Procurement when circumstances did not require use of the same."], ["10", "Hoima RRH **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 71% of the strategic targets were fully achieved, and 29% were partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "247", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "achieved. \uf0b7 The hospital collected 89.9% of its budgeted local revenue and received 92% of the funds expected from treasury while the hospital did not receive any external financing during the year under review. The hospital had unspent balances of UGX 0.4Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 1 (13%) was fully implemented, while 7 (87%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all quarters were submitted within the stipulated period. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the hospital fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, non-functioning equipment."], ["11", "Masindi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved while 80% were partially achieved. \uf0b7 The district collected 36% of its budgeted local revenue and received 99% of the funds expected from treasury while 114% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 12 (67%) were fully quantified, 5 (28%) were insufficiently quantified while 1 (5%) was not quantified at all. Out of the 12 quantified out-puts, 3 (25%) were fully implemented, while 9 (75%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165 million was utilized. UGX 40m remained on the District account as at year end. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were valued and taken on charge and there was evidence of quality checks before distribution. \uf0b7 I noted that the District did not utilize the maternity ward at Kijenga HC II for over a year after completion. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Masindi hospital faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, idle equipment and non-functioning equipment. \uf0b7 I noted under absorption of the wage, pension and gratuity funds and 21 newly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Unqualified", "achieved. \uf0b7 The hospital collected 89.9% of its budgeted local revenue and received 92% of the funds expected from treasury while the hospital did not receive any external financing during the year under review. The hospital had unspent balances of UGX 0.4Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 1 (13%) was fully implemented, while 7 (87%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all quarters were submitted within the stipulated period. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the hospital fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, non-functioning equipment."], ["11", "Masindi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved while 80% were partially achieved. \uf0b7 The district collected 36% of its budgeted local revenue and received 99% of the funds expected from treasury while 114% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 12 (67%) were fully quantified, 5 (28%) were insufficiently quantified while 1 (5%) was not quantified at all. Out of the 12 quantified out-puts, 3 (25%) were fully implemented, while 9 (75%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165 million was utilized. UGX 40m remained on the District account as at year end. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were valued and taken on charge and there was evidence of quality checks before distribution. \uf0b7 I noted that the District did not utilize the maternity ward at Kijenga HC II for over a year after completion. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Masindi hospital faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, idle equipment and non-functioning equipment. \uf0b7 I noted under absorption of the wage, pension and gratuity funds and 21 newly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "recruited staff delayed in accessing the payroll.  \uf0b7 Under UGFIT, Budongo Seed School is still under construction.", null], ["12", "Kikuube DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 8% of its budgeted local revenue and received 96% of the funds expected from treasury while 59% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.025Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.592,193,000 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 9 (64%) were fully quantified and 5 (36%) were insufficiently quantified. Out of the 9 quantified out-puts, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 207 for Covid interventions and UGX 207 million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.9,140,000 remained not accounted for. \uf0b7 I noted delayed Disbursement of funds to sub projects under Development Response to Displacement Impacts Project (DRDIP) and weaknesses in project Reporting. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, non-compliance with government ban on acquisition of motor vehicle, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kikuube Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nyairongo Seed Secondary School. \uf0b7 I noted failure to undertake the approved recruitments and also 52% of the district staff structure was not filled with key staff such as district engineer and Chief Administrative Officer missing."], ["13", "Hoima MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 67% were partially achieved while 11% were not achieved at all. \uf0b7 The Municipal Council collected 443% of its budgeted local revenue and received 58% of the funds expected from treasury while 99.7% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 15.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 8 (57%) were fully quantified, 1 (7%) were insufficiently quantified while 5 (36%) were not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 3 (37%) were partially implemented and 1 (13%) was not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "recruited staff delayed in accessing the payroll.  \uf0b7 Under UGFIT, Budongo Seed School is still under construction.", null], ["12", "Kikuube DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 8% of its budgeted local revenue and received 96% of the funds expected from treasury while 59% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.025Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.592,193,000 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 9 (64%) were fully quantified and 5 (36%) were insufficiently quantified. Out of the 9 quantified out-puts, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 207 for Covid interventions and UGX 207 million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.9,140,000 remained not accounted for. \uf0b7 I noted delayed Disbursement of funds to sub projects under Development Response to Displacement Impacts Project (DRDIP) and weaknesses in project Reporting. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, non-compliance with government ban on acquisition of motor vehicle, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kikuube Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nyairongo Seed Secondary School. \uf0b7 I noted failure to undertake the approved recruitments and also 52% of the district staff structure was not filled with key staff such as district engineer and Chief Administrative Officer missing."], ["13", "Hoima MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 67% were partially achieved while 11% were not achieved at all. \uf0b7 The Municipal Council collected 443% of its budgeted local revenue and received 58% of the funds expected from treasury while 99.7% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 15.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 8 (57%) were fully quantified, 1 (7%) were insufficiently quantified while 5 (36%) were not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 3 (37%) were partially implemented and 1 (13%) was not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "recruited staff delayed in accessing the payroll.  \uf0b7 Under UGFIT, Budongo Seed School is still under construction.", null], ["12", "Kikuube DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 8% of its budgeted local revenue and received 96% of the funds expected from treasury while 59% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.025Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.592,193,000 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 9 (64%) were fully quantified and 5 (36%) were insufficiently quantified. Out of the 9 quantified out-puts, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 207 for Covid interventions and UGX 207 million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.9,140,000 remained not accounted for. \uf0b7 I noted delayed Disbursement of funds to sub projects under Development Response to Displacement Impacts Project (DRDIP) and weaknesses in project Reporting. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, non-compliance with government ban on acquisition of motor vehicle, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kikuube Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nyairongo Seed Secondary School. \uf0b7 I noted failure to undertake the approved recruitments and also 52% of the district staff structure was not filled with key staff such as district engineer and Chief Administrative Officer missing."], ["13", "Hoima MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 67% were partially achieved while 11% were not achieved at all. \uf0b7 The Municipal Council collected 443% of its budgeted local revenue and received 58% of the funds expected from treasury while 99.7% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 15.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 8 (57%) were fully quantified, 1 (7%) were insufficiently quantified while 5 (36%) were not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 3 (37%) were partially implemented and 1 (13%) was not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "249", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted unwarranted revenue of UGX. 16,095,130,002  \uf0b7 The Municipality had long outstanding receivables of UGX. 2,137,308,394 \uf0b7 UGX.508,561,681 (57%) was earned during the year on USMID funds that were held on account during the year and remained unutilized at the year-end. \uf0b7 I noted that there was change of status from Municipal Council to City \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the Municipality had physical development plans, an approved PDP and detailed plans, there was Urban Physical Planning Committee in place, the municipal council provided adequate funding of the detailed plans of the physical development plan activities, there was authorized alteration of physical development plans, and provision of development permits in support of on-going physical developments \uf0b7 I noted that the Municipality had challenges in management of garbage such as lack of by-laws on Garbage management, non-functional Garbage Management Strategy and Plan, inadequate funding for Garbage management, inadequate Equipment and facilities for Garbage collection and disposal \uf0b7 I noted delays in accessing payroll for 11 staff newly recruited to the Municipality and those transferred. \uf0b7 72% of the Municipality staff structure was not filled  \uf0b7 I noted that under USMID UGX.15,579,720,727 remained unutilized at year end. \uf0b7 There were also delayed works under UGFIT particularly at Kihukya Health Centre III and lack of effective Internal control over certification works for payments.", null], ["", "**JINJA BRANCH**", ""], ["1", "Bugiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9% of the sampled targets were fully achieved, 17% were partially achieved while 74% were not quantified to enable assessment. \uf0b7 The District collected 88% of its budgeted local revenue and received 98% of the funds expected from treasury, received 80% of the funds expected from transfers from other government units while 86% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.29Bn out of which UGX 0.04Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 64 million for the year which was never paid into the consolidated fund contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-puts which affects assessment of performance. Out of a sample of 22 outputs 20 (91%) were fully quantified, 01 (4.5%) was insufficiently quantified while 01 (4.5%) was not quantified at all. Out of the 20 fully quantified out-puts, 13 (65%) were fully implemented, 05 (25%) were partially implemented while 02 (10%) were not implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 01 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 382million for Covid-19 interventions and UGX .382million was utilized. \uf0b7 20 out of 31 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted unwarranted revenue of UGX. 16,095,130,002  \uf0b7 The Municipality had long outstanding receivables of UGX. 2,137,308,394 \uf0b7 UGX.508,561,681 (57%) was earned during the year on USMID funds that were held on account during the year and remained unutilized at the year-end. \uf0b7 I noted that there was change of status from Municipal Council to City \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the Municipality had physical development plans, an approved PDP and detailed plans, there was Urban Physical Planning Committee in place, the municipal council provided adequate funding of the detailed plans of the physical development plan activities, there was authorized alteration of physical development plans, and provision of development permits in support of on-going physical developments \uf0b7 I noted that the Municipality had challenges in management of garbage such as lack of by-laws on Garbage management, non-functional Garbage Management Strategy and Plan, inadequate funding for Garbage management, inadequate Equipment and facilities for Garbage collection and disposal \uf0b7 I noted delays in accessing payroll for 11 staff newly recruited to the Municipality and those transferred. \uf0b7 72% of the Municipality staff structure was not filled  \uf0b7 I noted that under USMID UGX.15,579,720,727 remained unutilized at year end. \uf0b7 There were also delayed works under UGFIT particularly at Kihukya Health Centre III and lack of effective Internal control over certification works for payments.", null], ["", "**JINJA BRANCH**", ""], ["1", "Bugiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9% of the sampled targets were fully achieved, 17% were partially achieved while 74% were not quantified to enable assessment. \uf0b7 The District collected 88% of its budgeted local revenue and received 98% of the funds expected from treasury, received 80% of the funds expected from transfers from other government units while 86% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.29Bn out of which UGX 0.04Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 64 million for the year which was never paid into the consolidated fund contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-puts which affects assessment of performance. Out of a sample of 22 outputs 20 (91%) were fully quantified, 01 (4.5%) was insufficiently quantified while 01 (4.5%) was not quantified at all. Out of the 20 fully quantified out-puts, 13 (65%) were fully implemented, 05 (25%) were partially implemented while 02 (10%) were not implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 01 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 382million for Covid-19 interventions and UGX .382million was utilized. \uf0b7 20 out of 31 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "250", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The District lacked land titles for 38 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by the Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, inadequate vehicle allocation to key service centres and absence of fleet management policy. \uf0b7 I noted that Bugiri District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functional equipment, idle equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Iwemba seed school.", null], ["2", "Jinja RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 6% of the sampled targets were fully achieved, 61% were partially achieved while 22% were not achieved at all and 11% not assessed. \uf0b7 The hospital collected 214% of its budgeted local revenue and received 88% of the funds expected from treasury. The hospital had unspent balances of UGX 0.08Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 919million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs 3 (50%) were fully quantified and 3 (50%) were insufficiently quantified. Out of the 3 quantified out-puts, 1 (33%) was fully implemented, while 2 (67%) were partially implemented. UGX.26million was diverted/mischarged during the year. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 I noted that the Hospital collected UGX 602million in non-tax revenue and remitted UGX 515million to Treasury leading to a variance of UGX 87million. Out of UGX 87million, UGX 53million was withdrawn from the collections account and spent at source. \uf0b7 15% of the hospital staff structure was not filled with key staff such as Consultants and Senior Consultants missing. \uf0b7 The hospital lacked land titles for 5 pieces which exposed the land to loss and encroachment. \uf0b7 Stores records revealed that the Hospital had stock outs of essential medicines during the year ranging from a 30 to 149 days. \uf0b7 55% of the staff were not accommodated by the hospital. Of the housing provided, I noted that some of the blocks accommodating nurses and drivers were not fit for accommodation due to their dilapidated state and lack of hygiene facilities such as latrines and bathrooms. \uf0b7 UGX.183 million was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX. 975 million leading to a variance of UGX. 792 million. \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 27 staff newly recruited to the hospital and those transferred. \uf0b7 The hospital deducted and did not remit LST of UGX 19million from Officers\u2019 salaries to Jinja Municipal Council collection account where the employees of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The District lacked land titles for 38 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by the Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, inadequate vehicle allocation to key service centres and absence of fleet management policy. \uf0b7 I noted that Bugiri District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functional equipment, idle equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Iwemba seed school.", null], ["2", "Jinja RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 6% of the sampled targets were fully achieved, 61% were partially achieved while 22% were not achieved at all and 11% not assessed. \uf0b7 The hospital collected 214% of its budgeted local revenue and received 88% of the funds expected from treasury. The hospital had unspent balances of UGX 0.08Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 919million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs 3 (50%) were fully quantified and 3 (50%) were insufficiently quantified. Out of the 3 quantified out-puts, 1 (33%) was fully implemented, while 2 (67%) were partially implemented. UGX.26million was diverted/mischarged during the year. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 I noted that the Hospital collected UGX 602million in non-tax revenue and remitted UGX 515million to Treasury leading to a variance of UGX 87million. Out of UGX 87million, UGX 53million was withdrawn from the collections account and spent at source. \uf0b7 15% of the hospital staff structure was not filled with key staff such as Consultants and Senior Consultants missing. \uf0b7 The hospital lacked land titles for 5 pieces which exposed the land to loss and encroachment. \uf0b7 Stores records revealed that the Hospital had stock outs of essential medicines during the year ranging from a 30 to 149 days. \uf0b7 55% of the staff were not accommodated by the hospital. Of the housing provided, I noted that some of the blocks accommodating nurses and drivers were not fit for accommodation due to their dilapidated state and lack of hygiene facilities such as latrines and bathrooms. \uf0b7 UGX.183 million was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX. 975 million leading to a variance of UGX. 792 million. \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 27 staff newly recruited to the hospital and those transferred. \uf0b7 The hospital deducted and did not remit LST of UGX 19million from Officers\u2019 salaries to Jinja Municipal Council collection account where the employees of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "251", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Hospital reside. \uf0b7 The Hospital had residual salary arrears amounting to UGX 25million at the end of financial year 2018/19. No payments were made during the year to settle these obligations.", null], ["3", "Bugiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 03% of the sampled targets were fully achieved, 18.2% were partially achieved while 78.8% were not quantified to enable assessment. \uf0b7 The Municipal Council collected 100% of its budgeted local revenue and received 93% of the funds expected from treasury, while 100% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX 0.56 Bn out of which UGX 0.34 Bn was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 05 (50%) were fully quantified, 04 (40%) were insufficiently quantified while 01 (10%) were not quantified at all. Out of the 05 fully quantified out-puts, 04 (80%) were fully implemented, while 01 (20%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy inadequate vehicle allocation to key service centres. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan and a fully constituted Urban Physical Planning Committee to facilitate developments. \uf0b7 The Municipal Council lacked a garbage management strategy and plan, approved by-laws and records and data on garbage management. I noted challenges in garbage management including; inadequate funding and inadequate equipment and facilities for garbage collection. \uf0b7 The Municipal Council spent UGX. 2.1 Bn out of UGX. 2.3 Bn warranted in respect of salaries which led to an under absorption of UGX. 0.2 Bn. \uf0b7 I noted that the Municipal Council\u2019s organization structure was not updated. \uf0b7 I noted delays in accessing the pension payroll for 02 deceased staff."], ["4", "Kamuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 41% of the sampled targets were fully achieved, 45% were partially achieved while 05% were not achieved at all. \uf0b7 The District collected 83% of its budgeted local revenue and received 99% of the funds expected from treasury, received 90% of the funds expected from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX 180millions which was not paid into the consolidated fund for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 11 (53%) were fully quantified, 3 (14%) were insufficiently quantified while 7 (33%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented, while 4 (36%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital reside. \uf0b7 The Hospital had residual salary arrears amounting to UGX 25million at the end of financial year 2018/19. No payments were made during the year to settle these obligations.", null], ["3", "Bugiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 03% of the sampled targets were fully achieved, 18.2% were partially achieved while 78.8% were not quantified to enable assessment. \uf0b7 The Municipal Council collected 100% of its budgeted local revenue and received 93% of the funds expected from treasury, while 100% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX 0.56 Bn out of which UGX 0.34 Bn was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 05 (50%) were fully quantified, 04 (40%) were insufficiently quantified while 01 (10%) were not quantified at all. Out of the 05 fully quantified out-puts, 04 (80%) were fully implemented, while 01 (20%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy inadequate vehicle allocation to key service centres. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan and a fully constituted Urban Physical Planning Committee to facilitate developments. \uf0b7 The Municipal Council lacked a garbage management strategy and plan, approved by-laws and records and data on garbage management. I noted challenges in garbage management including; inadequate funding and inadequate equipment and facilities for garbage collection. \uf0b7 The Municipal Council spent UGX. 2.1 Bn out of UGX. 2.3 Bn warranted in respect of salaries which led to an under absorption of UGX. 0.2 Bn. \uf0b7 I noted that the Municipal Council\u2019s organization structure was not updated. \uf0b7 I noted delays in accessing the pension payroll for 02 deceased staff."], ["4", "Kamuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 41% of the sampled targets were fully achieved, 45% were partially achieved while 05% were not achieved at all. \uf0b7 The District collected 83% of its budgeted local revenue and received 99% of the funds expected from treasury, received 90% of the funds expected from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX 180millions which was not paid into the consolidated fund for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 11 (53%) were fully quantified, 3 (14%) were insufficiently quantified while 7 (33%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented, while 4 (36%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital reside. \uf0b7 The Hospital had residual salary arrears amounting to UGX 25million at the end of financial year 2018/19. No payments were made during the year to settle these obligations.", null], ["3", "Bugiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 03% of the sampled targets were fully achieved, 18.2% were partially achieved while 78.8% were not quantified to enable assessment. \uf0b7 The Municipal Council collected 100% of its budgeted local revenue and received 93% of the funds expected from treasury, while 100% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX 0.56 Bn out of which UGX 0.34 Bn was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 05 (50%) were fully quantified, 04 (40%) were insufficiently quantified while 01 (10%) were not quantified at all. Out of the 05 fully quantified out-puts, 04 (80%) were fully implemented, while 01 (20%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy inadequate vehicle allocation to key service centres. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan and a fully constituted Urban Physical Planning Committee to facilitate developments. \uf0b7 The Municipal Council lacked a garbage management strategy and plan, approved by-laws and records and data on garbage management. I noted challenges in garbage management including; inadequate funding and inadequate equipment and facilities for garbage collection. \uf0b7 The Municipal Council spent UGX. 2.1 Bn out of UGX. 2.3 Bn warranted in respect of salaries which led to an under absorption of UGX. 0.2 Bn. \uf0b7 I noted that the Municipal Council\u2019s organization structure was not updated. \uf0b7 I noted delays in accessing the pension payroll for 02 deceased staff."], ["4", "Kamuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 41% of the sampled targets were fully achieved, 45% were partially achieved while 05% were not achieved at all. \uf0b7 The District collected 83% of its budgeted local revenue and received 99% of the funds expected from treasury, received 90% of the funds expected from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX 180millions which was not paid into the consolidated fund for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 11 (53%) were fully quantified, 3 (14%) were insufficiently quantified while 7 (33%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented, while 4 (36%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "252", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX 345M for Covid-19 interventions and UGX 205million was utilized. UGX 80m was used at source contrary to the Law while UGX 40m was reported as lost. \uf0b7 I noted weakness in the management of the Covid-19 intervention such as; failure to account for funds amounting to UGX 80million. \uf0b7 There was no evidence of quality checks for items received in kind, before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 27% of the District staff structure was not filled with key staff such as District engineer missing \uf0b7 The District lacked land titles for 89 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy, and failure to prepare work plans to guide vehicle maintenance initiatives. \uf0b7 I noted that Kamuli District hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, poor maintenance of available equipment, failure to record medical equipment including donated equipment in the fixed assets register. \uf0b7 There were also delayed works under UGFIT particularly at Kitayunjwa seed schools and Kagumba health center III \uf0b7 I noted delays in accessing payroll for 23 staff newly recruited to the District and those transferred.", null], ["5", "Iganga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 district strategic plan revealed that the district did not have clear performance indicators and targets to enable the assessment of achievements. \uf0b7 The district collected 44% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified, 1 (09%) was insufficiently quantified while 5 (45%) were not quantified at all. Out of the 5 quantified out-puts, 3 (60%) were fully implemented, while 2 (40%) were partially implemented. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 228million for Covid interventions. All the funds were utilized. I noted challenges in the management of quarantine centers for instance the centre had one big room with the beds close to each other, no mechanism of providing information from the outside and with no running water to enable hand hygiene. The facility had six beds with only one mattress and without bed linen. \uf0b7 10% of the district staff structure was not filled with key positions such as District Engineer, District Planner, and Senior Land Management Officer vacant. \uf0b7 The district lacked land titles for 23 pieces of land which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX 345M for Covid-19 interventions and UGX 205million was utilized. UGX 80m was used at source contrary to the Law while UGX 40m was reported as lost. \uf0b7 I noted weakness in the management of the Covid-19 intervention such as; failure to account for funds amounting to UGX 80million. \uf0b7 There was no evidence of quality checks for items received in kind, before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 27% of the District staff structure was not filled with key staff such as District engineer missing \uf0b7 The District lacked land titles for 89 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy, and failure to prepare work plans to guide vehicle maintenance initiatives. \uf0b7 I noted that Kamuli District hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, poor maintenance of available equipment, failure to record medical equipment including donated equipment in the fixed assets register. \uf0b7 There were also delayed works under UGFIT particularly at Kitayunjwa seed schools and Kagumba health center III \uf0b7 I noted delays in accessing payroll for 23 staff newly recruited to the District and those transferred.", null], ["5", "Iganga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 district strategic plan revealed that the district did not have clear performance indicators and targets to enable the assessment of achievements. \uf0b7 The district collected 44% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified, 1 (09%) was insufficiently quantified while 5 (45%) were not quantified at all. Out of the 5 quantified out-puts, 3 (60%) were fully implemented, while 2 (40%) were partially implemented. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 228million for Covid interventions. All the funds were utilized. I noted challenges in the management of quarantine centers for instance the centre had one big room with the beds close to each other, no mechanism of providing information from the outside and with no running water to enable hand hygiene. The facility had six beds with only one mattress and without bed linen. \uf0b7 10% of the district staff structure was not filled with key positions such as District Engineer, District Planner, and Senior Land Management Officer vacant. \uf0b7 The district lacked land titles for 23 pieces of land which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "253", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Iganga district hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nawanyingi seed school.", null], ["6", "Jinja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 37% of the sampled targets were fully achieved, 33% were partially achieved while 30% were not assessed at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 97% of the funds expected from treasury, 74% from other government units while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.1Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 60million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs 09 (60%) were fully quantified, 01 (07%) were insufficiently quantified while 05 (33%) were not quantified at all. Out of the 09 quantified out-puts, 08 (89%) were fully implemented, while 01 (11%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 03 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 682M for Covid interventions and UGX 682million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 13 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buwenge General Hospital faced challenges in delivery of services such as lack of medical equipment."], ["7", "Mayuge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved while 79% were partially achieved. \uf0b7 The district collected 40% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 52% as transfers from other government units while 83% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 42.4million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 09 (64%) were fully quantified while 05 (36%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 3 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Iganga district hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nawanyingi seed school.", null], ["6", "Jinja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 37% of the sampled targets were fully achieved, 33% were partially achieved while 30% were not assessed at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 97% of the funds expected from treasury, 74% from other government units while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.1Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 60million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs 09 (60%) were fully quantified, 01 (07%) were insufficiently quantified while 05 (33%) were not quantified at all. Out of the 09 quantified out-puts, 08 (89%) were fully implemented, while 01 (11%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 03 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 682M for Covid interventions and UGX 682million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 13 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buwenge General Hospital faced challenges in delivery of services such as lack of medical equipment."], ["7", "Mayuge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved while 79% were partially achieved. \uf0b7 The district collected 40% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 52% as transfers from other government units while 83% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 42.4million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 09 (64%) were fully quantified while 05 (36%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 3 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "254", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district received UGX 208M for Covid interventions and UGX 168million was utilized. UGX 40m was remitted to the consolidated fund in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts, and insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 33 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kityerera HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to handle delivery of mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mpungwe seed school and Jagusi, Busala and Butakuba health centers.", null], ["8", "Bugweri DLG **Opinion** Unqualified", "\uf0b7 I noted that the District had not developed a strategic plan for the period 2015- 2020 as the District became operational in the FY 2018/19. I was therefore not able to assess the extent to which the entity achieved strategic targets. \uf0b7 The district collected 6% of its budgeted local revenue and received 100% of the funds expected from treasury while 132% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.150Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 69million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs 10 (59%) were fully quantified, 1 (6%) was insufficiently quantified while 6 (35%) were not quantified at all. Out of the 10 quantified out-puts, 7 (70%) were fully implemented, while 2 (20%) were partially implemented and 1 (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 237M for Covid interventions and UGX 237million was utilized. UGX 20m was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 There was no evidence of quality checks for items that were received in kind before distribution. There were also challenges in management of quarantine centers for instance there were no security personnel, no access to psychosocial, general medical support and emergency services as well as the lack of running water. \uf0b7 The district lacked land titles for 75 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Busesa Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The district received UGX 208M for Covid interventions and UGX 168million was utilized. UGX 40m was remitted to the consolidated fund in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts, and insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 33 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kityerera HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to handle delivery of mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mpungwe seed school and Jagusi, Busala and Butakuba health centers.", null], ["8", "Bugweri DLG **Opinion** Unqualified", "\uf0b7 I noted that the District had not developed a strategic plan for the period 2015- 2020 as the District became operational in the FY 2018/19. I was therefore not able to assess the extent to which the entity achieved strategic targets. \uf0b7 The district collected 6% of its budgeted local revenue and received 100% of the funds expected from treasury while 132% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.150Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 69million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs 10 (59%) were fully quantified, 1 (6%) was insufficiently quantified while 6 (35%) were not quantified at all. Out of the 10 quantified out-puts, 7 (70%) were fully implemented, while 2 (20%) were partially implemented and 1 (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 237M for Covid interventions and UGX 237million was utilized. UGX 20m was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 There was no evidence of quality checks for items that were received in kind before distribution. There were also challenges in management of quarantine centers for instance there were no security personnel, no access to psychosocial, general medical support and emergency services as well as the lack of running water. \uf0b7 The district lacked land titles for 75 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Busesa Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "255", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were also delayed works under UGFIT particularly at Naigombwa seed schools, Nawangisa health center III and Minani Health Centre II. \uf0b7 I noted delays in accessing payroll for 29 staff newly recruited to the district and those transferred.", null], ["9", "Kaliro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 38% of the sampled targets were partially achieved while 62% were not assessed at all. \uf0b7 The district collected 47% of its budgeted local revenue and received 99% of the funds expected from treasury, 84% from transfers from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 45million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs 14 (74%) were fully quantified, 05 (26%) were not quantified at all. Out of the 14 quantified out-puts, 13 (93%) were fully implemented, while 01 (07%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 211M for Covid interventions and UGX 171million was utilized. UGX 40m was remitted to the consolidated fund account in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 39 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bumanya HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapacity to help mothers in need of blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Bukamba seed school and Nawampiti, Budomero and Kasokwe health centres. \uf0b7 I noted that under Uganda Road Fund, there was under funding due to budget cuts resulting in Buluya-Nansolo(9m) and Namwiwa-Wangobo(7km) not being worked on. \uf0b7 There were also shortcomings on Ngova-Bulima, Buyinda \u2013Kyanfuba and Gadumire-Busulumba roads mainly caused by side drains in need of reshaping and culverts installed without head walls."], ["10", "Jinja MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic targets were not clearly quantified to enable assessment. \uf0b7 The Municipal Council collected 66% of its budgeted local revenue and received 92% of the funds expected from treasury while 77% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX.2.47Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 04"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were also delayed works under UGFIT particularly at Naigombwa seed schools, Nawangisa health center III and Minani Health Centre II. \uf0b7 I noted delays in accessing payroll for 29 staff newly recruited to the district and those transferred.", null], ["9", "Kaliro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 38% of the sampled targets were partially achieved while 62% were not assessed at all. \uf0b7 The district collected 47% of its budgeted local revenue and received 99% of the funds expected from treasury, 84% from transfers from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 45million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs 14 (74%) were fully quantified, 05 (26%) were not quantified at all. Out of the 14 quantified out-puts, 13 (93%) were fully implemented, while 01 (07%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 211M for Covid interventions and UGX 171million was utilized. UGX 40m was remitted to the consolidated fund account in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 39 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bumanya HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapacity to help mothers in need of blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Bukamba seed school and Nawampiti, Budomero and Kasokwe health centres. \uf0b7 I noted that under Uganda Road Fund, there was under funding due to budget cuts resulting in Buluya-Nansolo(9m) and Namwiwa-Wangobo(7km) not being worked on. \uf0b7 There were also shortcomings on Ngova-Bulima, Buyinda \u2013Kyanfuba and Gadumire-Busulumba roads mainly caused by side drains in need of reshaping and culverts installed without head walls."], ["10", "Jinja MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic targets were not clearly quantified to enable assessment. \uf0b7 The Municipal Council collected 66% of its budgeted local revenue and received 92% of the funds expected from treasury while 77% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX.2.47Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 04"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "256", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "(25%) were insufficiently quantified while 03 (19%) were not quantified at all. Out of the 09 fully quantified out-puts, 01 (11%) was fully implemented, 05 (56%) were partially implemented while 03 (33%) were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 20 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the assets register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, irregular vehicle inspections and reconciliations, inadequate vehicle allocation to key service centres, failure to prepare maintenance work plans and absence of a fleet management policy. \uf0b7 The Municipal Council lacked an up-to-date approved Urban Physical Development Plan. There was a challenge of inadequate funding of physical development plan activities and inspection of a sample of ongoing developments revealed a lack of development permits. \uf0b7 I noted challenges in garbage management which included; lack of approved by- laws, inadequate funding for garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted that Walukuba health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Kimaka health Centre III. \uf0b7 I noted that there were delays in physical progress of works and underfunding of USMID program activities.", null], ["11", "Namayingo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved, while 79% were partially achieved. \uf0b7 The district collected 96% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 55% of funds from transfers from other government units were received by year end. The district had unspent balances of UGX 501million which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 64.7million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 03 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 294million for Covid interventions and UGX 234million was utilized. UGX 60m was remitted back to the consolidated fund account in the subsequent year. \uf0b7 Items that were received in Kind were taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 111 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "(25%) were insufficiently quantified while 03 (19%) were not quantified at all. Out of the 09 fully quantified out-puts, 01 (11%) was fully implemented, 05 (56%) were partially implemented while 03 (33%) were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 20 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the assets register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, irregular vehicle inspections and reconciliations, inadequate vehicle allocation to key service centres, failure to prepare maintenance work plans and absence of a fleet management policy. \uf0b7 The Municipal Council lacked an up-to-date approved Urban Physical Development Plan. There was a challenge of inadequate funding of physical development plan activities and inspection of a sample of ongoing developments revealed a lack of development permits. \uf0b7 I noted challenges in garbage management which included; lack of approved by- laws, inadequate funding for garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted that Walukuba health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Kimaka health Centre III. \uf0b7 I noted that there were delays in physical progress of works and underfunding of USMID program activities.", null], ["11", "Namayingo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved, while 79% were partially achieved. \uf0b7 The district collected 96% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 55% of funds from transfers from other government units were received by year end. The district had unspent balances of UGX 501million which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 64.7million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 03 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 294million for Covid interventions and UGX 234million was utilized. UGX 60m was remitted back to the consolidated fund account in the subsequent year. \uf0b7 Items that were received in Kind were taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 111 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "257", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the districts fleet including;, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buyinja Health Center IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to work on mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mwema seed school and Syanyonja and Bugana health centres.", null], ["12", "Luuka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The District collected 97% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 67% of funds expected from transfers from other government units were received by year end. The District had unspent balances of UGX 0.35Bn which was sent back to treasury. \uf0b7 The District had off-budget financing not remitted to the consolidated fund amounting to UGX 275million -for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 08 (62%) were fully quantified, 03 (23%) were insufficiently quantified while 02 (15%) were not quantified at all. Out of the 08 quantified out-puts, 06 (75%) were fully implemented, while 02 (25%) were partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The District received UGX 203M for Covid-19 interventions and UGX 186million was utilized. UGX 1million was used at source contrary to the Law. \uf0b7 45 out of 65 Items that were received in Kind were not valued while 22 items were not taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District lacked land titles for 126 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS and absence of a fleet management policy. \uf0b7 I noted that Kiyunga health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ikumbya seed school and Bukendi health center III \uf0b7 The District had a 23% shortfall in funding for Uganda Road fund. \uf0b7 92.7% of YLP funds and 89% of UWEP funds advanced to groups had not yet been recovered by financial year end."], ["13", "Namutumba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 36% of the sampled targets were fully achieved, and 64% were partially achieved. \uf0b7 The district collected 51% of its budgeted local revenue and received 95% of the funds expected from treasury while 45% of funds from other government units were received by year end. The district had unspent balances of UGX 0.691Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the districts fleet including;, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buyinja Health Center IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to work on mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mwema seed school and Syanyonja and Bugana health centres.", null], ["12", "Luuka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The District collected 97% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 67% of funds expected from transfers from other government units were received by year end. The District had unspent balances of UGX 0.35Bn which was sent back to treasury. \uf0b7 The District had off-budget financing not remitted to the consolidated fund amounting to UGX 275million -for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 08 (62%) were fully quantified, 03 (23%) were insufficiently quantified while 02 (15%) were not quantified at all. Out of the 08 quantified out-puts, 06 (75%) were fully implemented, while 02 (25%) were partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The District received UGX 203M for Covid-19 interventions and UGX 186million was utilized. UGX 1million was used at source contrary to the Law. \uf0b7 45 out of 65 Items that were received in Kind were not valued while 22 items were not taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District lacked land titles for 126 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS and absence of a fleet management policy. \uf0b7 I noted that Kiyunga health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ikumbya seed school and Bukendi health center III \uf0b7 The District had a 23% shortfall in funding for Uganda Road fund. \uf0b7 92.7% of YLP funds and 89% of UWEP funds advanced to groups had not yet been recovered by financial year end."], ["13", "Namutumba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 36% of the sampled targets were fully achieved, and 64% were partially achieved. \uf0b7 The district collected 51% of its budgeted local revenue and received 95% of the funds expected from treasury while 45% of funds from other government units were received by year end. The district had unspent balances of UGX 0.691Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the districts fleet including;, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buyinja Health Center IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to work on mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mwema seed school and Syanyonja and Bugana health centres.", null], ["12", "Luuka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The District collected 97% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 67% of funds expected from transfers from other government units were received by year end. The District had unspent balances of UGX 0.35Bn which was sent back to treasury. \uf0b7 The District had off-budget financing not remitted to the consolidated fund amounting to UGX 275million -for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 08 (62%) were fully quantified, 03 (23%) were insufficiently quantified while 02 (15%) were not quantified at all. Out of the 08 quantified out-puts, 06 (75%) were fully implemented, while 02 (25%) were partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The District received UGX 203M for Covid-19 interventions and UGX 186million was utilized. UGX 1million was used at source contrary to the Law. \uf0b7 45 out of 65 Items that were received in Kind were not valued while 22 items were not taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District lacked land titles for 126 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS and absence of a fleet management policy. \uf0b7 I noted that Kiyunga health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ikumbya seed school and Bukendi health center III \uf0b7 The District had a 23% shortfall in funding for Uganda Road fund. \uf0b7 92.7% of YLP funds and 89% of UWEP funds advanced to groups had not yet been recovered by financial year end."], ["13", "Namutumba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 36% of the sampled targets were fully achieved, and 64% were partially achieved. \uf0b7 The district collected 51% of its budgeted local revenue and received 95% of the funds expected from treasury while 45% of funds from other government units were received by year end. The district had unspent balances of UGX 0.691Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "258", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district had off-budget financing amounting to UGX. 61.3million for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 07 (78%) were fully implemented, while 02 (22%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. \uf0b7 The district received UGX 207M for Covid interventions and UGX 207million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts and insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 17 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nsinze Health center IV faced challenges in delivery of services such as lack of medical equipment and incapacity to work on mothers who need blood transfusion and critical operations. \uf0b7 I noted delays in accessing payroll for 13 staff newly recruited to the district and those transferred.", null], ["14", "Buyende DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9.8% of the sampled targets were partially achieved while 90.2% were not quantified to enable assessment. \uf0b7 The District collected 76% of its budgeted local revenue and received 100% of the funds expected from treasury, received 62.2% of funds expected from transfers from other government units while 26% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.54 Bn out of which UGX. 0.51 Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 60 million which was never paid into the consolidated fund for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 27 outputs 18 (66.7%) were fully quantified, 02 (7.4%) were insufficiently quantified while 07 (25.9%) were not quantified at all. Out of the 18 fully quantified out-puts, 16 (88.8%) were fully implemented, 01 (5.6%) was partially implemented while 01 (5.6%) was partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 225 million for Covid-19 interventions and UGX 165 million was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The district had off-budget financing amounting to UGX. 61.3million for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 07 (78%) were fully implemented, while 02 (22%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. \uf0b7 The district received UGX 207M for Covid interventions and UGX 207million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts and insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 17 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nsinze Health center IV faced challenges in delivery of services such as lack of medical equipment and incapacity to work on mothers who need blood transfusion and critical operations. \uf0b7 I noted delays in accessing payroll for 13 staff newly recruited to the district and those transferred.", null], ["14", "Buyende DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9.8% of the sampled targets were partially achieved while 90.2% were not quantified to enable assessment. \uf0b7 The District collected 76% of its budgeted local revenue and received 100% of the funds expected from treasury, received 62.2% of funds expected from transfers from other government units while 26% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.54 Bn out of which UGX. 0.51 Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 60 million which was never paid into the consolidated fund for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 27 outputs 18 (66.7%) were fully quantified, 02 (7.4%) were insufficiently quantified while 07 (25.9%) were not quantified at all. Out of the 18 fully quantified out-puts, 16 (88.8%) were fully implemented, 01 (5.6%) was partially implemented while 01 (5.6%) was partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 225 million for Covid-19 interventions and UGX 165 million was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of a fleet management policy and lack of evidence to show that vehicle inspections and reconciliations were carried out regularly. \uf0b7 I noted inadequacies in allocation of vehicles to key service centres in the District. \uf0b7 I noted that Kidera Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Buyende seed school.", null], ["15", "Iganga MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 29% were partially achieved while 42% were not achieved at all. \uf0b7 The Municipality collected 10% of its budgeted local revenue and received 118% of the funds expected from treasury while 72% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.004Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 8 (57%) were fully quantified, 2 (14%) were insufficiently quantified while 4 (29%) were not quantified at all. Out of the 8 quantified out-puts, 5 (63%) were fully implemented and 3 (37%) were partially implemented. \uf0b7 Out of four quarterly performance reports, none (100%) was submitted on time. \uf0b7 I noted that the Municipal Council had payables of UGX 669,618,238.  \uf0b7 Municipal Council had receivables figure of UGX. 800,716,683 \uf0b7 28% of the municipal staff structure was not filled with key staff such as Municipal Engineer (Principal Executive Engineer), Principal Commercial Officer, Senior Financial Officer, Senior Planner missing. \uf0b7 The Municipality lacked land titles for 27 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. Also, Council realized 37% of the physical planning budget and had a number of ongoing physical developments without development permits. \uf0b7 I noted that Iganga Municipal Council did not have a garbage management strategy and Plan, did not maintain data and records on the garbage collected and disposed, and 41.2% of garbage budget was released. Council also had inadequate garbage equipment."], ["16", "Njeru MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit (November 2019/20), Njeru Municipal Council had not developed a strategic plan for the period 2015-2020. \uf0b7 The Municipality collected 40% of its budgeted local revenue and received 100% of the funds expected from treasury while 44% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.27Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 1 (8%) were insufficiently quantified while 4 (30%) were not quantified at all. Out of the 8 quantified out-puts, 5 (62.5%) were fully implemented, 2 (25%) were partially implemented, while 1 (12.5%) was not implemented. \uf0b7 Out of four quarterly performance reports, none (100%) were submitted on time. \uf0b7 35% of the municipal staff structure was not filled with key staff such as Municipal"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of a fleet management policy and lack of evidence to show that vehicle inspections and reconciliations were carried out regularly. \uf0b7 I noted inadequacies in allocation of vehicles to key service centres in the District. \uf0b7 I noted that Kidera Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Buyende seed school.", null], ["15", "Iganga MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 29% were partially achieved while 42% were not achieved at all. \uf0b7 The Municipality collected 10% of its budgeted local revenue and received 118% of the funds expected from treasury while 72% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.004Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 8 (57%) were fully quantified, 2 (14%) were insufficiently quantified while 4 (29%) were not quantified at all. Out of the 8 quantified out-puts, 5 (63%) were fully implemented and 3 (37%) were partially implemented. \uf0b7 Out of four quarterly performance reports, none (100%) was submitted on time. \uf0b7 I noted that the Municipal Council had payables of UGX 669,618,238.  \uf0b7 Municipal Council had receivables figure of UGX. 800,716,683 \uf0b7 28% of the municipal staff structure was not filled with key staff such as Municipal Engineer (Principal Executive Engineer), Principal Commercial Officer, Senior Financial Officer, Senior Planner missing. \uf0b7 The Municipality lacked land titles for 27 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. Also, Council realized 37% of the physical planning budget and had a number of ongoing physical developments without development permits. \uf0b7 I noted that Iganga Municipal Council did not have a garbage management strategy and Plan, did not maintain data and records on the garbage collected and disposed, and 41.2% of garbage budget was released. Council also had inadequate garbage equipment."], ["16", "Njeru MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit (November 2019/20), Njeru Municipal Council had not developed a strategic plan for the period 2015-2020. \uf0b7 The Municipality collected 40% of its budgeted local revenue and received 100% of the funds expected from treasury while 44% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.27Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 1 (8%) were insufficiently quantified while 4 (30%) were not quantified at all. Out of the 8 quantified out-puts, 5 (62.5%) were fully implemented, 2 (25%) were partially implemented, while 1 (12.5%) was not implemented. \uf0b7 Out of four quarterly performance reports, none (100%) were submitted on time. \uf0b7 35% of the municipal staff structure was not filled with key staff such as Municipal"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of a fleet management policy and lack of evidence to show that vehicle inspections and reconciliations were carried out regularly. \uf0b7 I noted inadequacies in allocation of vehicles to key service centres in the District. \uf0b7 I noted that Kidera Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Buyende seed school.", null], ["15", "Iganga MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 29% were partially achieved while 42% were not achieved at all. \uf0b7 The Municipality collected 10% of its budgeted local revenue and received 118% of the funds expected from treasury while 72% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.004Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 8 (57%) were fully quantified, 2 (14%) were insufficiently quantified while 4 (29%) were not quantified at all. Out of the 8 quantified out-puts, 5 (63%) were fully implemented and 3 (37%) were partially implemented. \uf0b7 Out of four quarterly performance reports, none (100%) was submitted on time. \uf0b7 I noted that the Municipal Council had payables of UGX 669,618,238.  \uf0b7 Municipal Council had receivables figure of UGX. 800,716,683 \uf0b7 28% of the municipal staff structure was not filled with key staff such as Municipal Engineer (Principal Executive Engineer), Principal Commercial Officer, Senior Financial Officer, Senior Planner missing. \uf0b7 The Municipality lacked land titles for 27 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. Also, Council realized 37% of the physical planning budget and had a number of ongoing physical developments without development permits. \uf0b7 I noted that Iganga Municipal Council did not have a garbage management strategy and Plan, did not maintain data and records on the garbage collected and disposed, and 41.2% of garbage budget was released. Council also had inadequate garbage equipment."], ["16", "Njeru MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit (November 2019/20), Njeru Municipal Council had not developed a strategic plan for the period 2015-2020. \uf0b7 The Municipality collected 40% of its budgeted local revenue and received 100% of the funds expected from treasury while 44% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.27Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 1 (8%) were insufficiently quantified while 4 (30%) were not quantified at all. Out of the 8 quantified out-puts, 5 (62.5%) were fully implemented, 2 (25%) were partially implemented, while 1 (12.5%) was not implemented. \uf0b7 Out of four quarterly performance reports, none (100%) were submitted on time. \uf0b7 35% of the municipal staff structure was not filled with key staff such as Municipal"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Engineer, Municipal Treasurer and Principal Education Officer missing \uf0b7 The Municipality lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of Council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition and absence of fleet management policy. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. \uf0b7 I noted that the garbage budget allocations were declining yet the amount of garbage generated increased over the period. Also, Public awareness and sensitization was not undertaken as no funds were budgeted, released and expended for the activity. The available equipment were in dangerous mechanical state while others were in a non-economical repair state.", null], ["17", "Lugazi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the Council did not have clear key performance indicators and targets, therefore I could not assess the extent of the achievement of the strategic goals/objectives. \uf0b7 The municipal council collected 59% of its budgeted local revenue and received 78% of the funds expected from treasury while 40% of funds from other government units were received by year end. The municipal council had unspent balances of UGX 8.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified while 3 (23%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 2 (20%) were partially implemented while 3 (30%) were not implemented. \uf0b7 The municipal council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The municipal council lacked land titles for 08 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the municipal council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delays in removing 09 staff from payroll. \uf0b7 I noted challenges in the Council\u2019s garbage management including: non-existence of garbage management by-laws, lack of garbage management strategy and plan, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 There were weaknesses in the existence and implementation of the urban physical development plan including; lack of approved PDP and detailed plans, inadequate funding of the detailed plans of the physical development plan activities, failure to have a fully constituted physical planning committee and lack of development permits in support of ongoing physical developments. \uf0b7 My review of USMID revealed that there was inadequate funding of program activities and an under absorption of funds worth UGX. 8.3Bn. \uf0b7 I noted that the Municipal Council had the following weaknesses under the implementation of Uganda Road Fund; underfunding of UGX. 111,843,962 (27%) and shortcomings on the following roads: Bakata-sanga, Nakibole-Nakusubyaki and Nakiboole-Kasokoso roads mainly arising from lack of side drains, offshoots,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Engineer, Municipal Treasurer and Principal Education Officer missing \uf0b7 The Municipality lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of Council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition and absence of fleet management policy. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. \uf0b7 I noted that the garbage budget allocations were declining yet the amount of garbage generated increased over the period. Also, Public awareness and sensitization was not undertaken as no funds were budgeted, released and expended for the activity. The available equipment were in dangerous mechanical state while others were in a non-economical repair state.", null], ["17", "Lugazi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the Council did not have clear key performance indicators and targets, therefore I could not assess the extent of the achievement of the strategic goals/objectives. \uf0b7 The municipal council collected 59% of its budgeted local revenue and received 78% of the funds expected from treasury while 40% of funds from other government units were received by year end. The municipal council had unspent balances of UGX 8.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified while 3 (23%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 2 (20%) were partially implemented while 3 (30%) were not implemented. \uf0b7 The municipal council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The municipal council lacked land titles for 08 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the municipal council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delays in removing 09 staff from payroll. \uf0b7 I noted challenges in the Council\u2019s garbage management including: non-existence of garbage management by-laws, lack of garbage management strategy and plan, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 There were weaknesses in the existence and implementation of the urban physical development plan including; lack of approved PDP and detailed plans, inadequate funding of the detailed plans of the physical development plan activities, failure to have a fully constituted physical planning committee and lack of development permits in support of ongoing physical developments. \uf0b7 My review of USMID revealed that there was inadequate funding of program activities and an under absorption of funds worth UGX. 8.3Bn. \uf0b7 I noted that the Municipal Council had the following weaknesses under the implementation of Uganda Road Fund; underfunding of UGX. 111,843,962 (27%) and shortcomings on the following roads: Bakata-sanga, Nakibole-Nakusubyaki and Nakiboole-Kasokoso roads mainly arising from lack of side drains, offshoots,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "potholes and bushy road sides.", null], ["18", "Kamuli MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 42% of the sampled targets were fully achieved, 15% were partially achieved, 31% were not achieved at all while 12% could not be assessed.  \uf0b7 The Council collected 50.5% of its budgeted local revenue and received 79% of the funds expected from treasury while 48% of funds expected from transfers from other government units were received by year end. The Council had unspent balances of UGX 6.2bn which was sent back to treasury.  \uf0b7 I noted under absorption of funds of UGX 6,184,539,039 (47%) out of the total receipts for the financial year of UGX. 13,060,688,728 resulting into non- implementation of some planned activities.  \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 04 (33%) were fully quantified, 03 (25%) were insufficiently quantified while 05 (42%) were not quantified at all.  \uf0b7 Out of the 04 quantified out-puts, 02 (50%) were fully implemented, 01 (25) was partially implemented while 01 (25%) was not implemented.  \uf0b7 I noted that council did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. Out of four quarterly reports, none were submitted on time.  \uf0b7 I noted an increase in receivables of UGX.174, 996,639 (36%) from UGX. 312,631,331 of the previous year.  \uf0b7 I noted lack of approved by-laws on garbage management.  \uf0b7 I noted lack of a garbage management strategy and plan.  \uf0b7 I noted failure to maintain data and records on the garbage generated.  \uf0b7 I noted inadequate funding for Garbage management.  \uf0b7 I noted that the Urban Council budgeted and received UGX.4,400,000 (100%) funding for public awareness and sensitization  \uf0b7 I noted inadequate Equipment and facilities for Garbage collection and disposal  \uf0b7 I noted underfunding of USMID program activities.  \uf0b7 I noted under absorption of USMID funds.  \uf0b7 I noted that the Entity did not incur ineligible expenditure.  \uf0b7 I noted that Program funds were used in line with work plans submitted to MoLHUD.  \uf0b7 I noted that, the entity made timely and accurate accountability of the funds.  \uf0b7 I noted that Council did not earn interest on USMID fund  \uf0b7 I noted that, the Council did not have contingent liabilities arising from litigation.  \uf0b7 I noted underfunding of Uganda Road Funds of UGX.82, 048,897 (27%) from the budgeted of UGX 302,034,000.  \uf0b7 I noted lack of an up to date approved PDP and detailed plans to facilitate physical developments.  \uf0b7 I noted fully funding of the Detailed Plans of the Physical Development Plan Activities  \uf0b7 I noted failure of a fully constituted Urban Physical Planning Committee.  \uf0b7 I noted UGX. 41,969,897 (18%) outstanding due to Treasury as local revenue not recovered from the Council.  \uf0b7 11% of the Council staff structure was not filled with key staff such as Council\u2019s Senior Assistant Town Clerk (Administration Department), Principal Commercial Officer, Senior Accountant, Senior Finance Officer, Senior Environment Officer, Senior Inspector of Schools, and Medical Officer  \uf0b7 The Council lacked land titles for 10 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "potholes and bushy road sides.", null], ["18", "Kamuli MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 42% of the sampled targets were fully achieved, 15% were partially achieved, 31% were not achieved at all while 12% could not be assessed.  \uf0b7 The Council collected 50.5% of its budgeted local revenue and received 79% of the funds expected from treasury while 48% of funds expected from transfers from other government units were received by year end. The Council had unspent balances of UGX 6.2bn which was sent back to treasury.  \uf0b7 I noted under absorption of funds of UGX 6,184,539,039 (47%) out of the total receipts for the financial year of UGX. 13,060,688,728 resulting into non- implementation of some planned activities.  \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 04 (33%) were fully quantified, 03 (25%) were insufficiently quantified while 05 (42%) were not quantified at all.  \uf0b7 Out of the 04 quantified out-puts, 02 (50%) were fully implemented, 01 (25) was partially implemented while 01 (25%) was not implemented.  \uf0b7 I noted that council did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. Out of four quarterly reports, none were submitted on time.  \uf0b7 I noted an increase in receivables of UGX.174, 996,639 (36%) from UGX. 312,631,331 of the previous year.  \uf0b7 I noted lack of approved by-laws on garbage management.  \uf0b7 I noted lack of a garbage management strategy and plan.  \uf0b7 I noted failure to maintain data and records on the garbage generated.  \uf0b7 I noted inadequate funding for Garbage management.  \uf0b7 I noted that the Urban Council budgeted and received UGX.4,400,000 (100%) funding for public awareness and sensitization  \uf0b7 I noted inadequate Equipment and facilities for Garbage collection and disposal  \uf0b7 I noted underfunding of USMID program activities.  \uf0b7 I noted under absorption of USMID funds.  \uf0b7 I noted that the Entity did not incur ineligible expenditure.  \uf0b7 I noted that Program funds were used in line with work plans submitted to MoLHUD.  \uf0b7 I noted that, the entity made timely and accurate accountability of the funds.  \uf0b7 I noted that Council did not earn interest on USMID fund  \uf0b7 I noted that, the Council did not have contingent liabilities arising from litigation.  \uf0b7 I noted underfunding of Uganda Road Funds of UGX.82, 048,897 (27%) from the budgeted of UGX 302,034,000.  \uf0b7 I noted lack of an up to date approved PDP and detailed plans to facilitate physical developments.  \uf0b7 I noted fully funding of the Detailed Plans of the Physical Development Plan Activities  \uf0b7 I noted failure of a fully constituted Urban Physical Planning Committee.  \uf0b7 I noted UGX. 41,969,897 (18%) outstanding due to Treasury as local revenue not recovered from the Council.  \uf0b7 11% of the Council staff structure was not filled with key staff such as Council\u2019s Senior Assistant Town Clerk (Administration Department), Principal Commercial Officer, Senior Accountant, Senior Finance Officer, Senior Environment Officer, Senior Inspector of Schools, and Medical Officer  \uf0b7 The Council lacked land titles for 10 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "262", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the Council fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of vehicles to support entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UGFIT particularly at Busota Health Centre III \uf0b7 I noted delays in accessing payroll for 03 staff newly recruited to the district and those transferred.", null], ["", "**KAMPALA BRANCH**", ""], ["1", "Wakiso DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the District Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The district collected 87% of its budgeted local revenue and received 100% of the funds expected from treasury, 64% of funds expected from other government units were received while 63% of external sources were received by year end. The district had unspent balances of UGX. 3Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 16 (76%) were fully quantified while 5 (24%) were not quantified at all. Out of the 16 quantified out-puts, 14 (88%) were fully implemented,1 (6%) was partially implemented while 1 (6%) was not implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX. 165M for Covid interventions and UGX. 165M was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance unpaid staff allowances of Ugx.889M and lack of PPE for health workers \uf0b7 I noted disclosed receivables of Ugx.2.838Bn in the statement of financial position of the financial statements. \uf0b7 I noted disclosed payables of Ugx.1.110Bn in the statement of financial positions of the financial statements. \uf0b7 There were weaknesses in the management of the districts fleet such as; no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy and inadequate allocation of vehicles to departments. \uf0b7 I noted that Kajjansi Health Centre IV lacked adequate medical equipment, lacked and ambulance and an inpatient ward facility. \uf0b7 I noted that the district does not have a district hospital. \uf0b7 I noted that Bussi and Zzinga Islands don\u2019t benefit from the services of Bussi Health Centre III facility as these are hard to reach areas. \uf0b7 Under the UgIFT program; there were delayed works at Nakitokolo HCIII. \uf0b7 I noted payroll irregularities like delays in accessing payroll for 10 staff recruited/ transferred during the year. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program for instance incomplete works and inadequate road equipment. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.309M to other youth groups and difficulties in implementing some group projects. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the Council fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of vehicles to support entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UGFIT particularly at Busota Health Centre III \uf0b7 I noted delays in accessing payroll for 03 staff newly recruited to the district and those transferred.", null], ["", "**KAMPALA BRANCH**", ""], ["1", "Wakiso DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the District Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The district collected 87% of its budgeted local revenue and received 100% of the funds expected from treasury, 64% of funds expected from other government units were received while 63% of external sources were received by year end. The district had unspent balances of UGX. 3Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 16 (76%) were fully quantified while 5 (24%) were not quantified at all. Out of the 16 quantified out-puts, 14 (88%) were fully implemented,1 (6%) was partially implemented while 1 (6%) was not implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX. 165M for Covid interventions and UGX. 165M was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance unpaid staff allowances of Ugx.889M and lack of PPE for health workers \uf0b7 I noted disclosed receivables of Ugx.2.838Bn in the statement of financial position of the financial statements. \uf0b7 I noted disclosed payables of Ugx.1.110Bn in the statement of financial positions of the financial statements. \uf0b7 There were weaknesses in the management of the districts fleet such as; no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy and inadequate allocation of vehicles to departments. \uf0b7 I noted that Kajjansi Health Centre IV lacked adequate medical equipment, lacked and ambulance and an inpatient ward facility. \uf0b7 I noted that the district does not have a district hospital. \uf0b7 I noted that Bussi and Zzinga Islands don\u2019t benefit from the services of Bussi Health Centre III facility as these are hard to reach areas. \uf0b7 Under the UgIFT program; there were delayed works at Nakitokolo HCIII. \uf0b7 I noted payroll irregularities like delays in accessing payroll for 10 staff recruited/ transferred during the year. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program for instance incomplete works and inadequate road equipment. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.309M to other youth groups and difficulties in implementing some group projects. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "program like failure to redistribute Ugx.189M to other women groups.  \uf0b7 I noted that the district lacked an established and operational building committee.", null], ["2", "Buikwe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 17.1% were partially achieved while 31% were not achieved at all. \uf0b7 The district collected 63.5% of its budgeted local revenue and received 106% of the funds expected from treasury, 61.8% of funds expected from other government units, 61.8% was received from other government units while 73.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.66Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 20 outputs 18 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 18 quantified out-puts, 7 (38.9%) were fully implemented, while 2 (11.1%) were partially implemented while 9 (50%). \uf0b7 The district did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports submitted to OPM, NPA and MoLG. All four 4 (100%) quarterly reports to MoFPED were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, noncompliance with the disposal conditions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kawolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["3", "Kayunga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 48% of its budgeted local revenue and received 99% of the funds expected from treasury, 45.8% received from other government units while 159% of funds expected from external sources were received by year end. The district had unspent balances of UGX.277.6M which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.359M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs, 15 (83.3%) were fully quantified and 3 (16.7%) were not quantified at all. Out of the 15 quantified out-puts, 14 (93.3%) were fully implemented, while 1 (6.7%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 228,030,300 for Covid-19 interventions and UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "program like failure to redistribute Ugx.189M to other women groups.  \uf0b7 I noted that the district lacked an established and operational building committee.", null], ["2", "Buikwe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 17.1% were partially achieved while 31% were not achieved at all. \uf0b7 The district collected 63.5% of its budgeted local revenue and received 106% of the funds expected from treasury, 61.8% of funds expected from other government units, 61.8% was received from other government units while 73.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.66Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 20 outputs 18 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 18 quantified out-puts, 7 (38.9%) were fully implemented, while 2 (11.1%) were partially implemented while 9 (50%). \uf0b7 The district did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports submitted to OPM, NPA and MoLG. All four 4 (100%) quarterly reports to MoFPED were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, noncompliance with the disposal conditions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kawolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["3", "Kayunga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 48% of its budgeted local revenue and received 99% of the funds expected from treasury, 45.8% received from other government units while 159% of funds expected from external sources were received by year end. The district had unspent balances of UGX.277.6M which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.359M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs, 15 (83.3%) were fully quantified and 3 (16.7%) were not quantified at all. Out of the 15 quantified out-puts, 14 (93.3%) were fully implemented, while 1 (6.7%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 228,030,300 for Covid-19 interventions and UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "165,530,300 was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. Items that were received in Kind were not valued and others were delivered direct to the users hence no evidence of quality checks before distribution. \uf0b7 I noted receivables of Ugx.1.940Bn \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, the District did not prepare maintenance work plans to guide its vehicle maintenance, shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kayunga hospital faced challenges in delivery of services such as inadequate medical equipment, poor maintenance of available equipment, and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 29 newly recruited/transferred district staff and Staff in Acting Capacities for over 6 months. \uf0b7 I noted inadequate equipment and underfunding of Ugx.59M under the URF program.", null], ["4", "Nakasongola DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54% of the sampled targets were fully achieved, 43% were partially achieved while 3% were not achieved at all. \uf0b7 The district collected 42.9% of its budgeted local revenue and received 98.7% of the funds expected from treasury, 76.7% of funds expected from other government units were received while 84.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX.63m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX134m for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 6 (67%) were fully quantified while 3 (33%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX 165 million for Covid-19 interventions and UGX163million was utilized. UGX 7.9m was used at source contrary to the Law. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted payables of Ugx.68M and sundry creditors of Ugx.697M. \uf0b7 I noted pension arrears of Ugx.770M.  \uf0b7 I noted unspent balances of Ugx.286M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy ,un- updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nakasongola Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "165,530,300 was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. Items that were received in Kind were not valued and others were delivered direct to the users hence no evidence of quality checks before distribution. \uf0b7 I noted receivables of Ugx.1.940Bn \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, the District did not prepare maintenance work plans to guide its vehicle maintenance, shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kayunga hospital faced challenges in delivery of services such as inadequate medical equipment, poor maintenance of available equipment, and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 29 newly recruited/transferred district staff and Staff in Acting Capacities for over 6 months. \uf0b7 I noted inadequate equipment and underfunding of Ugx.59M under the URF program.", null], ["4", "Nakasongola DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54% of the sampled targets were fully achieved, 43% were partially achieved while 3% were not achieved at all. \uf0b7 The district collected 42.9% of its budgeted local revenue and received 98.7% of the funds expected from treasury, 76.7% of funds expected from other government units were received while 84.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX.63m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX134m for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 6 (67%) were fully quantified while 3 (33%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX 165 million for Covid-19 interventions and UGX163million was utilized. UGX 7.9m was used at source contrary to the Law. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted payables of Ugx.68M and sundry creditors of Ugx.697M. \uf0b7 I noted pension arrears of Ugx.770M.  \uf0b7 I noted unspent balances of Ugx.286M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy ,un- updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nakasongola Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "equipment, lack of emergency unit, inadequate maternity ward, lack of sufficient data on delivery of mothers and lack of  a theatre at Nabisweera Health Centre 1V. \uf0b7 There were also delayed works under UGFIT particularly at Kiralamba health center III. \uf0b7 I noted 3 non-functional production boreholes. \uf0b7 I noted irregularities in physical planning like lack of physical development and detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted late submission of accountability report for emergency funds from Uganda Road Fund.", null], ["5", "Nakaseke DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.3% of the sampled targets were fully achieved, 17.1% were partially achieved while 48.6 % were not achieved at all. \uf0b7 The district collected 31 % of its budgeted local revenue and received 100% of the funds expected from treasury, 93% from other government units while 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.648Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.57,620,000 for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled were fully quantified and Out of the 9 quantified out-puts, 6 (66.6%) were fully implemented, while 3 (33.4%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time \uf0b7 I noted payables of Ugx.1.460Bn. \uf0b7 The district received UGX 223M for Covid-19 interventions and UGX 223 million was utilized. UGX 37.6M was used at source contrary to the Law. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Nakaseke hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain medical equipment and non- functioning equipment. \uf0b7 There were also partially or non-implemented works under URF under routine manual and routine mechanized maintenance."], ["6", "Mukono DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 35.7% of the sampled targets were fully achieved, 60.7% were partially achieved while 3.6% were not achieved at all. \uf0b7 The district collected 62.5% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 38.1% of funds expected from external sources and 44.6% from transfers from other government transfers were received by year end. The district had unspent balances of UGX 0.98Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX1.01Bn for the year contrary to the budget execution circular \uf0b7 I noted that all the 12 outputs were quantified. Out of the 12 out-puts, 4 (33%) were fully implemented, while 8 (67%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment, lack of emergency unit, inadequate maternity ward, lack of sufficient data on delivery of mothers and lack of  a theatre at Nabisweera Health Centre 1V. \uf0b7 There were also delayed works under UGFIT particularly at Kiralamba health center III. \uf0b7 I noted 3 non-functional production boreholes. \uf0b7 I noted irregularities in physical planning like lack of physical development and detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted late submission of accountability report for emergency funds from Uganda Road Fund.", null], ["5", "Nakaseke DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.3% of the sampled targets were fully achieved, 17.1% were partially achieved while 48.6 % were not achieved at all. \uf0b7 The district collected 31 % of its budgeted local revenue and received 100% of the funds expected from treasury, 93% from other government units while 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.648Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.57,620,000 for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled were fully quantified and Out of the 9 quantified out-puts, 6 (66.6%) were fully implemented, while 3 (33.4%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time \uf0b7 I noted payables of Ugx.1.460Bn. \uf0b7 The district received UGX 223M for Covid-19 interventions and UGX 223 million was utilized. UGX 37.6M was used at source contrary to the Law. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Nakaseke hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain medical equipment and non- functioning equipment. \uf0b7 There were also partially or non-implemented works under URF under routine manual and routine mechanized maintenance."], ["6", "Mukono DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 35.7% of the sampled targets were fully achieved, 60.7% were partially achieved while 3.6% were not achieved at all. \uf0b7 The district collected 62.5% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 38.1% of funds expected from external sources and 44.6% from transfers from other government transfers were received by year end. The district had unspent balances of UGX 0.98Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX1.01Bn for the year contrary to the budget execution circular \uf0b7 I noted that all the 12 outputs were quantified. Out of the 12 out-puts, 4 (33%) were fully implemented, while 8 (67%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment, lack of emergency unit, inadequate maternity ward, lack of sufficient data on delivery of mothers and lack of  a theatre at Nabisweera Health Centre 1V. \uf0b7 There were also delayed works under UGFIT particularly at Kiralamba health center III. \uf0b7 I noted 3 non-functional production boreholes. \uf0b7 I noted irregularities in physical planning like lack of physical development and detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted late submission of accountability report for emergency funds from Uganda Road Fund.", null], ["5", "Nakaseke DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.3% of the sampled targets were fully achieved, 17.1% were partially achieved while 48.6 % were not achieved at all. \uf0b7 The district collected 31 % of its budgeted local revenue and received 100% of the funds expected from treasury, 93% from other government units while 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.648Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.57,620,000 for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled were fully quantified and Out of the 9 quantified out-puts, 6 (66.6%) were fully implemented, while 3 (33.4%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time \uf0b7 I noted payables of Ugx.1.460Bn. \uf0b7 The district received UGX 223M for Covid-19 interventions and UGX 223 million was utilized. UGX 37.6M was used at source contrary to the Law. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Nakaseke hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain medical equipment and non- functioning equipment. \uf0b7 There were also partially or non-implemented works under URF under routine manual and routine mechanized maintenance."], ["6", "Mukono DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 35.7% of the sampled targets were fully achieved, 60.7% were partially achieved while 3.6% were not achieved at all. \uf0b7 The district collected 62.5% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 38.1% of funds expected from external sources and 44.6% from transfers from other government transfers were received by year end. The district had unspent balances of UGX 0.98Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX1.01Bn for the year contrary to the budget execution circular \uf0b7 I noted that all the 12 outputs were quantified. Out of the 12 out-puts, 4 (33%) were fully implemented, while 8 (67%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "monitoring. All the quarterly reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued no evidence of quality checks before distribution. \uf0b7 6 district staff who retired in FY2019/20 were not paid their gratuity. 1 staff who retired was partially paid. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of a transport officer. \uf0b7 I noted that Kojja HCIV faced challenges in delivery of services such as lack of medical equipment.", null], ["7", "Luweero DLG **Opinion** Qualified", "\uf0b7 I noted irregularities in the financial statements like undisclosed transfer to treasury of Ugx.690M, understated payroll arrears of Ugx.679M, undisclosed PAYE arrears of Ugx.405M and unsupported financial balances. \uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 38% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 46% of its budgeted local revenue and received 98% of the funds expected from treasury, received 46% of the funds from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 1 (9%) was insufficiently quantified while 5 (45.5%) were not quantified at all. Out of the 5 quantified out-puts, 2 (40%) were fully implemented, while 3 (60%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.250M for Covid interventions and UGX.164million was utilized. UGX 85m was unspent out of which Ugx.4.5M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX.71million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks or approval by task force before distribution. There were also challenges in the management of quarantine centres for instance loss of school property and lack of PPE especially masks in Luwero hospital. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books, absence of fuel registers, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, lack of sufficient capacity to handle complicated deliveries and stock out of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "monitoring. All the quarterly reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued no evidence of quality checks before distribution. \uf0b7 6 district staff who retired in FY2019/20 were not paid their gratuity. 1 staff who retired was partially paid. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of a transport officer. \uf0b7 I noted that Kojja HCIV faced challenges in delivery of services such as lack of medical equipment.", null], ["7", "Luweero DLG **Opinion** Qualified", "\uf0b7 I noted irregularities in the financial statements like undisclosed transfer to treasury of Ugx.690M, understated payroll arrears of Ugx.679M, undisclosed PAYE arrears of Ugx.405M and unsupported financial balances. \uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 38% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 46% of its budgeted local revenue and received 98% of the funds expected from treasury, received 46% of the funds from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 1 (9%) was insufficiently quantified while 5 (45.5%) were not quantified at all. Out of the 5 quantified out-puts, 2 (40%) were fully implemented, while 3 (60%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.250M for Covid interventions and UGX.164million was utilized. UGX 85m was unspent out of which Ugx.4.5M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX.71million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks or approval by task force before distribution. There were also challenges in the management of quarantine centres for instance loss of school property and lack of PPE especially masks in Luwero hospital. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books, absence of fuel registers, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, lack of sufficient capacity to handle complicated deliveries and stock out of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "worth Ugx. 90M, duplication of supplier numbers for 2 staff, delays in accessing payroll for 42 pensioners, 28 unconfirmed pensioners on the payroll, outstanding pension arrears worth UGX.301M and salary arrears worth UGX.596M. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment and lack of sufficient data on delivery of mothers \uf0b7 Under the UgIFT program; there were delayed works at Katuugo health centre II and lack of effective controls at the construction of Katikamu seed school. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.1.146Bn from youth groups while 28 groups with 304 members were denied funding. \uf0b7 I noted irregularities in the construction of latrines and classroom projects under the district management. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["8", "Butambala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 27% of the sampled targets were fully achieved, 39% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 99.7% of the funds expected from treasury, received 92% from transfers from other government transfers while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 7(63%) were fully quantified while 4 (36.4%) were not quantified at all. Out of the 7 quantified out-puts, 5(71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.195M for Covid-19 interventions and UGX.165million was utilized. UGX 30m was unspent and transferred to treasury. \uf0b7 Items that were received in Kind were not valued but taken on charge and some of the items distributed by OPM were rejected by the community and thus abandoned in the hospital stores \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of fuel registers and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Gombe hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, expired drugs and stock outs of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE of Ugx.306M, delays in accessing pension payroll for 18 pensioners and outstanding pension arrears of Ugx.2.096Bn \uf0b7 The district failed to recover Ugx. 547,108,978 from youth groups and Ugx. 98,815,600 from women groups during the year. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.547M from youth groups. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to recover Ugx.98M from women groups. \uf0b7 I noted irregularities in the construction of latrines and classroom blocks projects"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "worth Ugx. 90M, duplication of supplier numbers for 2 staff, delays in accessing payroll for 42 pensioners, 28 unconfirmed pensioners on the payroll, outstanding pension arrears worth UGX.301M and salary arrears worth UGX.596M. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment and lack of sufficient data on delivery of mothers \uf0b7 Under the UgIFT program; there were delayed works at Katuugo health centre II and lack of effective controls at the construction of Katikamu seed school. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.1.146Bn from youth groups while 28 groups with 304 members were denied funding. \uf0b7 I noted irregularities in the construction of latrines and classroom projects under the district management. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["8", "Butambala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 27% of the sampled targets were fully achieved, 39% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 99.7% of the funds expected from treasury, received 92% from transfers from other government transfers while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 7(63%) were fully quantified while 4 (36.4%) were not quantified at all. Out of the 7 quantified out-puts, 5(71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.195M for Covid-19 interventions and UGX.165million was utilized. UGX 30m was unspent and transferred to treasury. \uf0b7 Items that were received in Kind were not valued but taken on charge and some of the items distributed by OPM were rejected by the community and thus abandoned in the hospital stores \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of fuel registers and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Gombe hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, expired drugs and stock outs of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE of Ugx.306M, delays in accessing pension payroll for 18 pensioners and outstanding pension arrears of Ugx.2.096Bn \uf0b7 The district failed to recover Ugx. 547,108,978 from youth groups and Ugx. 98,815,600 from women groups during the year. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.547M from youth groups. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to recover Ugx.98M from women groups. \uf0b7 I noted irregularities in the construction of latrines and classroom blocks projects"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "under the district management.", null], ["9", "Mpigi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed assessment of the strategic plan had not yet been done. \uf0b7 The district collected 100% of its budgeted local revenue and received 100% of the funds expected from treasury, 31.3% of funds expected from external sources were received, and 39.7% from other Government Transfers by year end. The district had unspent balances of UGX 1.32Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.0.95Bn for the year contrary to the budget execution circular \uf0b7 All the sampled 20 outputs were fully quantified of the sampled outputs, 12 (60%) were fully implemented, 5 (25%) were partially implemented, and 3 (15%) were not quantifies. \uf0b7 All the four quarterly reports were not submitted on time and I noted inconsistences in the performance reporting. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 35.8% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mpigi HCIV faced challenges in delivery of services due to lack of medical equipment, poor maintenance of available equipment, failure to record medical equipment in the register. \uf0b7 I noted Land encumbrances in the UgIFT construction (Wamatovu Secondary School) \uf0b7 I noted delays in accessing payroll for 15 newly recruited/ transferred staff, delayed payment of gratuity of Ugx.196M for 6 staff. \uf0b7 I noted Lack of access to the e-voucher payment system for the Agriculture Cluster Development Programme (ACDP) by the district staff."], ["10", "Mityana DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved, 65% were partially achieved while 15% were not achieved at all. \uf0b7 The district collected 47.02% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 80.2% received from other government units while 72.7% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.76Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.82M for the year contrary to the budget execution circular. \uf0b7 The 10 sampled outputs were fully quantified and Out of the 10 quantified out- puts, 5 (50%) were fully implemented, while 5 (50%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The district received UGX.248M for Covid 19 interventions and UGX 168 million was utilized. UGX 80M was unspent by the year end. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including; failure"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "under the district management.", null], ["9", "Mpigi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed assessment of the strategic plan had not yet been done. \uf0b7 The district collected 100% of its budgeted local revenue and received 100% of the funds expected from treasury, 31.3% of funds expected from external sources were received, and 39.7% from other Government Transfers by year end. The district had unspent balances of UGX 1.32Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.0.95Bn for the year contrary to the budget execution circular \uf0b7 All the sampled 20 outputs were fully quantified of the sampled outputs, 12 (60%) were fully implemented, 5 (25%) were partially implemented, and 3 (15%) were not quantifies. \uf0b7 All the four quarterly reports were not submitted on time and I noted inconsistences in the performance reporting. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 35.8% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mpigi HCIV faced challenges in delivery of services due to lack of medical equipment, poor maintenance of available equipment, failure to record medical equipment in the register. \uf0b7 I noted Land encumbrances in the UgIFT construction (Wamatovu Secondary School) \uf0b7 I noted delays in accessing payroll for 15 newly recruited/ transferred staff, delayed payment of gratuity of Ugx.196M for 6 staff. \uf0b7 I noted Lack of access to the e-voucher payment system for the Agriculture Cluster Development Programme (ACDP) by the district staff."], ["10", "Mityana DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved, 65% were partially achieved while 15% were not achieved at all. \uf0b7 The district collected 47.02% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 80.2% received from other government units while 72.7% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.76Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.82M for the year contrary to the budget execution circular. \uf0b7 The 10 sampled outputs were fully quantified and Out of the 10 quantified out- puts, 5 (50%) were fully implemented, while 5 (50%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The district received UGX.248M for Covid 19 interventions and UGX 168 million was utilized. UGX 80M was unspent by the year end. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including; failure"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfall in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain the medical equipment and Idle medical equipment \uf0b7 I noted partially or non-implemented works under URF under routine manual and routine mechanized maintenance. \uf0b7 I noted irregular change of ownership of Mityana District Community Radio. \uf0b7 I noted delays in accessing payroll for 26 newly recruited/transferred staff.", null], ["11", "Buvuma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 58% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 102% of the funds expected from treasury 46% of funds expected from other government units were received while 71% of funds expected from external sources were received by year end. The district had unspent balances of UGX.12m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX86.8m for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 7 (78%) were fully quantified while 2 (22%) were not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The District did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I noted no cases of inaccurate reporting of performance. \uf0b7 The District received UGX 165.8 million for Covid-19 interventions and all was utilized. \uf0b7 Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers. \uf0b7 I noted receivables of Ugx.714M.  \uf0b7 I noted unspent balances of Ugx.100M. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of funding for vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buvuma Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available equipment, lack of ambulance services, idle medical equipment, lack of emergency unit, inadequate maternity ward, lack of stable and reliable power supply, lack of a mortuary, insufficient general ward, insufficient and old infrastructure, lack of sufficient data on delivery of mothers, lack of capacity to meet required range of services for Health Centre 1V status and Low coverage of Health Centre 11s and HC111s \uf0b7 There were also delayed works under UGFIT particularly at Lwajje health center III. \uf0b7 I noted irregularities in physical planning like lack of physical development and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfall in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain the medical equipment and Idle medical equipment \uf0b7 I noted partially or non-implemented works under URF under routine manual and routine mechanized maintenance. \uf0b7 I noted irregular change of ownership of Mityana District Community Radio. \uf0b7 I noted delays in accessing payroll for 26 newly recruited/transferred staff.", null], ["11", "Buvuma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 58% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 102% of the funds expected from treasury 46% of funds expected from other government units were received while 71% of funds expected from external sources were received by year end. The district had unspent balances of UGX.12m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX86.8m for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 7 (78%) were fully quantified while 2 (22%) were not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The District did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I noted no cases of inaccurate reporting of performance. \uf0b7 The District received UGX 165.8 million for Covid-19 interventions and all was utilized. \uf0b7 Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers. \uf0b7 I noted receivables of Ugx.714M.  \uf0b7 I noted unspent balances of Ugx.100M. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of funding for vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buvuma Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available equipment, lack of ambulance services, idle medical equipment, lack of emergency unit, inadequate maternity ward, lack of stable and reliable power supply, lack of a mortuary, insufficient general ward, insufficient and old infrastructure, lack of sufficient data on delivery of mothers, lack of capacity to meet required range of services for Health Centre 1V status and Low coverage of Health Centre 11s and HC111s \uf0b7 There were also delayed works under UGFIT particularly at Lwajje health center III. \uf0b7 I noted irregularities in physical planning like lack of physical development and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "270", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted low compliance with repayments Schedules for Youth Livelihood (YLP) as Ugx.364M is not yet repaid and Uganda Women Entrepreneurship Program(UWEP) Programs as Ugx.114M is yet to be repaid.", null], ["12", "Kira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 34% were partially achieved while 14% were not achieved at all. \uf0b7 The Municipal Council collected 43.5% of its budgeted local revenue and received 112% of the funds expected from treasury, 50.2% of funds expected from other government units while 100% of funds expected from external sources were all received by year end. The Municipal Council had unspent balances of UGX0.375 Bn which was sent back to treasury. \uf0b7 The Municipal Council had off-budget financing amounting to UGX.108M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 36 outputs 30 (83%) were fully quantified, 4 (11%) were insufficiently quantified while 2(6%) were not quantified at all. Out of the 30 quantified out-puts, 15 (50%) were fully implemented, while 8 (27%) were partially implemented while 7 (23%) outputs were not implemented at all. \uf0b7 The Municipal Council did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports prepared and submitted to OPM, NPA and MoLG. Only two 2 (50%) quarterly reports to MoFPED were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.2.793Bn.  \uf0b7 I noted receivables of Ugx.6.884Bn.  \uf0b7 I noted a civil suite against the municipality for trespass on land. \uf0b7 The Municipal council did not receive any Covid-19 interventions. \uf0b7 There were weaknesses in the management of the municipal fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, shortfalls in funds allocated for motor vehicle maintenance and noncompliance with the disposable conditions. \uf0b7 I noted delayed works at Kira health Centre III and un suitable site location for the construction of health center IV under UgIFT. \uf0b7 I noted challenges in garbage management like lack of approved garbage by laws, lack of a garbage management strategy and plan, failure to collect data on garbage collection, inadequate public awareness and sensitization, inadequate equipment and facilities, absence of protective wear and failure to operationalize landfill. \uf0b7 I noted irregularities in UPDP like the Municipal Council lacked approved physical development plans, absence of Physical planning committee and failure to have bye laws for building activities."], ["13", "Nansana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the Municipal Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The Municipal collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury, 50% of funds expected from other government units were received while 27% of external sources were received by year end. The district had unspent balances of UGX. 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 19 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 19 quantified out-puts, 17 (90%) were fully implemented, 1 (5%) was partially implemented while 1 (5%) was not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted low compliance with repayments Schedules for Youth Livelihood (YLP) as Ugx.364M is not yet repaid and Uganda Women Entrepreneurship Program(UWEP) Programs as Ugx.114M is yet to be repaid.", null], ["12", "Kira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 34% were partially achieved while 14% were not achieved at all. \uf0b7 The Municipal Council collected 43.5% of its budgeted local revenue and received 112% of the funds expected from treasury, 50.2% of funds expected from other government units while 100% of funds expected from external sources were all received by year end. The Municipal Council had unspent balances of UGX0.375 Bn which was sent back to treasury. \uf0b7 The Municipal Council had off-budget financing amounting to UGX.108M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 36 outputs 30 (83%) were fully quantified, 4 (11%) were insufficiently quantified while 2(6%) were not quantified at all. Out of the 30 quantified out-puts, 15 (50%) were fully implemented, while 8 (27%) were partially implemented while 7 (23%) outputs were not implemented at all. \uf0b7 The Municipal Council did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports prepared and submitted to OPM, NPA and MoLG. Only two 2 (50%) quarterly reports to MoFPED were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.2.793Bn.  \uf0b7 I noted receivables of Ugx.6.884Bn.  \uf0b7 I noted a civil suite against the municipality for trespass on land. \uf0b7 The Municipal council did not receive any Covid-19 interventions. \uf0b7 There were weaknesses in the management of the municipal fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, shortfalls in funds allocated for motor vehicle maintenance and noncompliance with the disposable conditions. \uf0b7 I noted delayed works at Kira health Centre III and un suitable site location for the construction of health center IV under UgIFT. \uf0b7 I noted challenges in garbage management like lack of approved garbage by laws, lack of a garbage management strategy and plan, failure to collect data on garbage collection, inadequate public awareness and sensitization, inadequate equipment and facilities, absence of protective wear and failure to operationalize landfill. \uf0b7 I noted irregularities in UPDP like the Municipal Council lacked approved physical development plans, absence of Physical planning committee and failure to have bye laws for building activities."], ["13", "Nansana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the Municipal Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The Municipal collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury, 50% of funds expected from other government units were received while 27% of external sources were received by year end. The district had unspent balances of UGX. 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 19 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 19 quantified out-puts, 17 (90%) were fully implemented, 1 (5%) was partially implemented while 1 (5%) was not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted disclosed receivables of Ugx.1.926Bn in the statement of financial position of the financial statements which had remained outstanding for some time. \uf0b7 I noted disclosed payables of Ugx.0.821Bn in the statement of financial positions of the financial statements which had remained outstanding for a long time which could lead to litigation. \uf0b7 65% of the municipal staff structure was not filled with key staff such as municipal engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; noncompliance with the government ban in the period under review, there was no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a policy on Motor vehicle management and inadequate vehicle allocation to departments. \uf0b7 I noted that Buwambo Health Centre IV lacked adequate medical equipment, 6% of mothers referred to other health and a properly maintained ambulance. \uf0b7 I noted irregularities in garbage management for instances; inadequate public awareness and sensitization and inadequate equipment. \uf0b7 I noted irregularities in the implementation of UPDP for instances; lack of approved UPDP in various growth centers, the municipal received 97% of the expected funding and absence of a building committee. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.86M, difficulties in implementing some youth group projects and failure to recover Ugx.457M. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to redistribute and Ugx.138M to other women groups and failure to recover Ugx.303M \uf0b7 I noted irregularities in the management of inspected schools like; some schools were operating without licenses and in poor conditions. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["14", "Makindye \u2013 Ssabagabo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 72.4%of the sampled targets were fully achieved, 10.3% were partially achieved while 17.2% were not achieved at all. \uf0b7 The Municipality collected 54.9% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds were received from other government units by year end. The municipal had unspent balances of UGX.76.2m which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 13 (86.7%) were fully quantified, none were insufficiently quantified while 2 (13.3%) were not quantified at all. \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.0.758Bn.  \uf0b7 I noted receivables of Ugx.0.640Bn. \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, or units were not adequately allocated vehicles, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy. \uf0b7 I noted that Ndejje H.C IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted disclosed receivables of Ugx.1.926Bn in the statement of financial position of the financial statements which had remained outstanding for some time. \uf0b7 I noted disclosed payables of Ugx.0.821Bn in the statement of financial positions of the financial statements which had remained outstanding for a long time which could lead to litigation. \uf0b7 65% of the municipal staff structure was not filled with key staff such as municipal engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; noncompliance with the government ban in the period under review, there was no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a policy on Motor vehicle management and inadequate vehicle allocation to departments. \uf0b7 I noted that Buwambo Health Centre IV lacked adequate medical equipment, 6% of mothers referred to other health and a properly maintained ambulance. \uf0b7 I noted irregularities in garbage management for instances; inadequate public awareness and sensitization and inadequate equipment. \uf0b7 I noted irregularities in the implementation of UPDP for instances; lack of approved UPDP in various growth centers, the municipal received 97% of the expected funding and absence of a building committee. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.86M, difficulties in implementing some youth group projects and failure to recover Ugx.457M. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to redistribute and Ugx.138M to other women groups and failure to recover Ugx.303M \uf0b7 I noted irregularities in the management of inspected schools like; some schools were operating without licenses and in poor conditions. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["14", "Makindye \u2013 Ssabagabo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 72.4%of the sampled targets were fully achieved, 10.3% were partially achieved while 17.2% were not achieved at all. \uf0b7 The Municipality collected 54.9% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds were received from other government units by year end. The municipal had unspent balances of UGX.76.2m which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 13 (86.7%) were fully quantified, none were insufficiently quantified while 2 (13.3%) were not quantified at all. \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.0.758Bn.  \uf0b7 I noted receivables of Ugx.0.640Bn. \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, or units were not adequately allocated vehicles, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy. \uf0b7 I noted that Ndejje H.C IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "272", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "failure to record donated equipment in the register, expired Health Units Management Committees, Inadequate staff accommodation, unfenced health facility and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 13 newly recruited/ transferred staff.  \uf0b7 I noted failed alignment of the annual budget to the municipal development plan. \uf0b7 I noted absence of development permits in support of the ongoing physical developments. \uf0b7 I noted challenges in URF such as shortfall in funding and insufficient works on various roads.", null], ["15", "Mukono MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit the assessment of the level of achievement of the strategic plan had not been done by the district. \uf0b7 The Municipal collected 88.6% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds expected from external sources and 93.6% from transfers from other government transfers were received by year end. The Municipal had unspent balances of UGX. 0.683Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified Out of the 11 out-puts, 5 (45%) were fully implemented, while 6 (55%) were partially implemented. \uf0b7 All the four (4) quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.64M. \uf0b7 There were weaknesses in the management of the districts fleet including; Unauthorised vehicle acquisition, vehicles were not recorded in the asset register, the recorded vehicles were not recorded in the format as prescribed by the Accountant General, absence of the reconciliation of these vehicles, not all vehicles were recorded in the GFMIS, absence of fleet management policy, inadequate vehicle maintenance financing and inadequate allocation of vehicles to key departments. \uf0b7 I noted that Mukono district hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, 5% of mothers referred to other health units and delayed hand-over of the district hospital. \uf0b7 31.2% of the district staff structure was not filled. \uf0b7 I noted irregularities in garbage management like lack of by-laws, lack of garbage management strategy and plan, inadequate equipment. \uf0b7 I noted that the Municipal Council lacked an approved UPDP, plans to facilitate physical developments and underfunding of physical planning activities of Ugx.29M."], ["16", "Mityana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 53.5% of the sampled targets were fully achieved, 34% were partially achieved while 12.5% were not achieved at all. \uf0b7 The district collected 74.2% of its budgeted local revenue and received 100% of the funds expected from treasury, 73.13% from other government units while no funds from external sources were received by year end. The Municipality had unspent balances of UGX.252M which was sent back to treasury. \uf0b7 The 7 sampled outputs were fully quantified and Out of the 7 quantified out-puts, 5 (71.4%) were fully implemented, while 2 (28.6%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25 %) was submitted on time. \uf0b7 There were weaknesses in the management of the Municipality fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana Municipality had garbage management weakness such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "failure to record donated equipment in the register, expired Health Units Management Committees, Inadequate staff accommodation, unfenced health facility and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 13 newly recruited/ transferred staff.  \uf0b7 I noted failed alignment of the annual budget to the municipal development plan. \uf0b7 I noted absence of development permits in support of the ongoing physical developments. \uf0b7 I noted challenges in URF such as shortfall in funding and insufficient works on various roads.", null], ["15", "Mukono MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit the assessment of the level of achievement of the strategic plan had not been done by the district. \uf0b7 The Municipal collected 88.6% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds expected from external sources and 93.6% from transfers from other government transfers were received by year end. The Municipal had unspent balances of UGX. 0.683Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified Out of the 11 out-puts, 5 (45%) were fully implemented, while 6 (55%) were partially implemented. \uf0b7 All the four (4) quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.64M. \uf0b7 There were weaknesses in the management of the districts fleet including; Unauthorised vehicle acquisition, vehicles were not recorded in the asset register, the recorded vehicles were not recorded in the format as prescribed by the Accountant General, absence of the reconciliation of these vehicles, not all vehicles were recorded in the GFMIS, absence of fleet management policy, inadequate vehicle maintenance financing and inadequate allocation of vehicles to key departments. \uf0b7 I noted that Mukono district hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, 5% of mothers referred to other health units and delayed hand-over of the district hospital. \uf0b7 31.2% of the district staff structure was not filled. \uf0b7 I noted irregularities in garbage management like lack of by-laws, lack of garbage management strategy and plan, inadequate equipment. \uf0b7 I noted that the Municipal Council lacked an approved UPDP, plans to facilitate physical developments and underfunding of physical planning activities of Ugx.29M."], ["16", "Mityana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 53.5% of the sampled targets were fully achieved, 34% were partially achieved while 12.5% were not achieved at all. \uf0b7 The district collected 74.2% of its budgeted local revenue and received 100% of the funds expected from treasury, 73.13% from other government units while no funds from external sources were received by year end. The Municipality had unspent balances of UGX.252M which was sent back to treasury. \uf0b7 The 7 sampled outputs were fully quantified and Out of the 7 quantified out-puts, 5 (71.4%) were fully implemented, while 2 (28.6%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25 %) was submitted on time. \uf0b7 There were weaknesses in the management of the Municipality fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana Municipality had garbage management weakness such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "273", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "lack of garbage Management by-laws, non-maintenance of data and records on garbage, lack of functional garbage equipment, lack of protective wear \uf0b7 I noted that the Municipality did not have approved UPDP and detailed plans and faced funding shortfalls in the physical development plan activities. \uf0b7 I noted challenges in URF such as shortfall in funding, delayed works and deteriorating sections of kunywa Tumbu-Nakaseeta road.", null], ["17", "Entebbe MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 65.3% of the sampled targets were fully achieved, 5% were partially achieved while 29.5% were not achieved at all. \uf0b7 The Municipality collected 57% of its budgeted local revenue and received 75% of the funds expected from treasury, received 89% from other government units while 34.3% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 5.6Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified, 2 (28.5%) were insufficiently quantified while 2 (28.5%) were not quantified at all. All the 3 quantified out-puts were fully implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the municipality\u2019s fleet including; absence of fleet management policy and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that the Municipality lacked sufficient equipment, facilities and a composite site for garbage collection and disposal. \uf0b7 I noted that the municipality lacked an approved urban physical development plan and building committee. \uf0b7 The Municipality collected 63% of its budgeted USMID-(MISG) funds expected. \uf0b7 I noted irregularities in the management of council property for instance council buildings with asbestos roofs, absence of land titles on some council land and non-functional security lights."], ["18", "Entebbe RRH **Opinion** Unqualified", "\uf0b7 I noted that Entebbe Regional Referral Hospital does not have an approved Strategic Plan to enable me review of implementation of the strategic plan and achievement of strategic objectives. \uf0b7 The Regional Referral Hospital collected 49% of its budgeted local revenue and received 96% of the funds expected from treasury. No funds were either expected or received from external sources. The Referral Hospital had no unspent balances. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 5 (100%) were fully quantified. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The Referral Hospital did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, 3 (75%) were submitted on time. \uf0b7 The Referral Hospital received UGX 308.6 million for Covid-19 interventions and all was utilized. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers and inadequate supply of oxygen cylinders for covid-19 patients. \uf0b7 I noted payables of Ugx.597M. \uf0b7 74% of the Referral Hospital staff structure was not filled with key staff such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "lack of garbage Management by-laws, non-maintenance of data and records on garbage, lack of functional garbage equipment, lack of protective wear \uf0b7 I noted that the Municipality did not have approved UPDP and detailed plans and faced funding shortfalls in the physical development plan activities. \uf0b7 I noted challenges in URF such as shortfall in funding, delayed works and deteriorating sections of kunywa Tumbu-Nakaseeta road.", null], ["17", "Entebbe MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 65.3% of the sampled targets were fully achieved, 5% were partially achieved while 29.5% were not achieved at all. \uf0b7 The Municipality collected 57% of its budgeted local revenue and received 75% of the funds expected from treasury, received 89% from other government units while 34.3% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 5.6Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified, 2 (28.5%) were insufficiently quantified while 2 (28.5%) were not quantified at all. All the 3 quantified out-puts were fully implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the municipality\u2019s fleet including; absence of fleet management policy and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that the Municipality lacked sufficient equipment, facilities and a composite site for garbage collection and disposal. \uf0b7 I noted that the municipality lacked an approved urban physical development plan and building committee. \uf0b7 The Municipality collected 63% of its budgeted USMID-(MISG) funds expected. \uf0b7 I noted irregularities in the management of council property for instance council buildings with asbestos roofs, absence of land titles on some council land and non-functional security lights."], ["18", "Entebbe RRH **Opinion** Unqualified", "\uf0b7 I noted that Entebbe Regional Referral Hospital does not have an approved Strategic Plan to enable me review of implementation of the strategic plan and achievement of strategic objectives. \uf0b7 The Regional Referral Hospital collected 49% of its budgeted local revenue and received 96% of the funds expected from treasury. No funds were either expected or received from external sources. The Referral Hospital had no unspent balances. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 5 (100%) were fully quantified. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The Referral Hospital did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, 3 (75%) were submitted on time. \uf0b7 The Referral Hospital received UGX 308.6 million for Covid-19 interventions and all was utilized. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers and inadequate supply of oxygen cylinders for covid-19 patients. \uf0b7 I noted payables of Ugx.597M. \uf0b7 74% of the Referral Hospital staff structure was not filled with key staff such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "274", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Hospital Director and the board. \uf0b7 There were weaknesses in the management of the Referral Hospital fleet including; lack of funding vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Entebbe Regional Referral Hospital faced challenges in delivery of services such as lack of sufficient medical equipment, insufficient and old infrastructure, inadequate capacity to meet required range of services for Regional Referral Hospital and lack of sufficient data on delivery of mothers.", null], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 24% of the sampled targets were fully achieved, 62% were partially achieved while 14% were not achieved at all. \uf0b7 The district collected 43% of its budgeted local revenue and received 101% of the funds expected from treasury, 32% of funds from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.016Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 37 outputs 21 (57%) were fully quantified, while 16 (43%) were not quantified at all. Out of the 21 quantified out-puts, 6 (29%) were fully implemented, 9 (43%) were partially implemented while 6 (29) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 36% of the district staff structure was not filled with key staff such as District Agricultural Officer. \uf0b7 There were weaknesses in the management of the Districts fleet including; failure to maintain fuel registers, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of annual motor vehicle inspections, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kalangala and Bukasa health center IVs faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kachanga seed schools and Bubeke health center III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital Director and the board. \uf0b7 There were weaknesses in the management of the Referral Hospital fleet including; lack of funding vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Entebbe Regional Referral Hospital faced challenges in delivery of services such as lack of sufficient medical equipment, insufficient and old infrastructure, inadequate capacity to meet required range of services for Regional Referral Hospital and lack of sufficient data on delivery of mothers.", null], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 24% of the sampled targets were fully achieved, 62% were partially achieved while 14% were not achieved at all. \uf0b7 The district collected 43% of its budgeted local revenue and received 101% of the funds expected from treasury, 32% of funds from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.016Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 37 outputs 21 (57%) were fully quantified, while 16 (43%) were not quantified at all. Out of the 21 quantified out-puts, 6 (29%) were fully implemented, 9 (43%) were partially implemented while 6 (29) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 36% of the district staff structure was not filled with key staff such as District Agricultural Officer. \uf0b7 There were weaknesses in the management of the Districts fleet including; failure to maintain fuel registers, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of annual motor vehicle inspections, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kalangala and Bukasa health center IVs faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kachanga seed schools and Bubeke health center III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital Director and the board. \uf0b7 There were weaknesses in the management of the Referral Hospital fleet including; lack of funding vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Entebbe Regional Referral Hospital faced challenges in delivery of services such as lack of sufficient medical equipment, insufficient and old infrastructure, inadequate capacity to meet required range of services for Regional Referral Hospital and lack of sufficient data on delivery of mothers.", null], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 24% of the sampled targets were fully achieved, 62% were partially achieved while 14% were not achieved at all. \uf0b7 The district collected 43% of its budgeted local revenue and received 101% of the funds expected from treasury, 32% of funds from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.016Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 37 outputs 21 (57%) were fully quantified, while 16 (43%) were not quantified at all. Out of the 21 quantified out-puts, 6 (29%) were fully implemented, 9 (43%) were partially implemented while 6 (29) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 36% of the district staff structure was not filled with key staff such as District Agricultural Officer. \uf0b7 There were weaknesses in the management of the Districts fleet including; failure to maintain fuel registers, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of annual motor vehicle inspections, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kalangala and Bukasa health center IVs faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kachanga seed schools and Bubeke health center III."], ["2", "Mubende DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 73.3% were partially achieved while 6.7% were not achieved at all. \uf0b7 The district collected 81.2% of its budgeted local revenue and received 99.5% of the funds expected from treasury, 44% of funds expected from other government units while 49.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.786Bn which was sent back to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "treasury. \uf0b7 The district had off-budget financing amounting to UGX.60M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 26 outputs 14 (54%) were fully quantified while 12 (46%) were not quantified at all. Out of the 14 quantified out-puts, 8 (57.1%) were fully implemented, 4 (28.6%) were partially implemented while 2 (14.3%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the four 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of vehicle inspection and reconciliation done. \uf0b7 Under the UgIFT program; there were delayed works at Butologo and Butawata HC IIIs. \uf0b7 There were weaknesses in the management of URF like; underfunding with 13.6% funding shortfall and irregular transfer of district URF funds to sub counties of Ugx.363M. \uf0b7 I noted irregularities in water use and production like failure to align district water program to the development plan, non-functional water sources and incomplete works at Kalonga piped water system. \uf0b7 I noted alteration of requirements in the soliciting documents by the evaluation committee contrary to the procurement regulations.", null], ["3", "Sembabule DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 81% of the sampled targets were fully achieved, 12% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 46.1% of its budgeted local revenue and received 100.6% of the funds expected from treasury, 78.3% of funds expected from other government units while 25% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.100M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 16 outputs 11 (69%) were fully quantified while 5 (31%) were not quantified at all. Out of the 11 quantified out-puts, 9 (82%) were fully implemented, while 2 (8%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX.265M for Covid interventions and UGX.164million was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general. \uf0b7 I noted that Ntusi and Sembabule health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Busheka HC II & HC III and Lwebitakuli seed school. \uf0b7 I noted irregularities in the management of URF like funding of only 76% of the budget and periodic maintenance of various roads."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "treasury. \uf0b7 The district had off-budget financing amounting to UGX.60M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 26 outputs 14 (54%) were fully quantified while 12 (46%) were not quantified at all. Out of the 14 quantified out-puts, 8 (57.1%) were fully implemented, 4 (28.6%) were partially implemented while 2 (14.3%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the four 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of vehicle inspection and reconciliation done. \uf0b7 Under the UgIFT program; there were delayed works at Butologo and Butawata HC IIIs. \uf0b7 There were weaknesses in the management of URF like; underfunding with 13.6% funding shortfall and irregular transfer of district URF funds to sub counties of Ugx.363M. \uf0b7 I noted irregularities in water use and production like failure to align district water program to the development plan, non-functional water sources and incomplete works at Kalonga piped water system. \uf0b7 I noted alteration of requirements in the soliciting documents by the evaluation committee contrary to the procurement regulations.", null], ["3", "Sembabule DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 81% of the sampled targets were fully achieved, 12% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 46.1% of its budgeted local revenue and received 100.6% of the funds expected from treasury, 78.3% of funds expected from other government units while 25% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.100M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 16 outputs 11 (69%) were fully quantified while 5 (31%) were not quantified at all. Out of the 11 quantified out-puts, 9 (82%) were fully implemented, while 2 (8%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX.265M for Covid interventions and UGX.164million was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general. \uf0b7 I noted that Ntusi and Sembabule health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Busheka HC II & HC III and Lwebitakuli seed school. \uf0b7 I noted irregularities in the management of URF like funding of only 76% of the budget and periodic maintenance of various roads."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "276", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["4", "Lwengo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 20% of the sampled targets were fully achieved, 20% were partially achieved while 60% were not achieved at all. \uf0b7 The district collected 29% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.025Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 46 outputs 15 (33%) were fully quantified, 20 (43%) were insufficiently quantified while 11 (24%) were not quantified at all. Out of the 15 quantified out-puts, 12 (75%) were fully implemented, while 1 (10%) was partially implemented and 2 (15%) were not implemented. \uf0b7 The district received UGX.167M for Covid interventions and UGX.165million was utilized. UGX.1M was utilized at source contrary to the Law. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including absence of fleet management policy, failure to maintain proper vehicle log books, absence of annual motor vehicle inspections, allocation of vehicles with engine capacities beyond staff entitlements, failure to repair motor vehicles, lack of service analysis records, lack of a disposal plan and failure to dispose motor vehicles beyond the recommended 5 years. \uf0b7 I noted that Kyazanga, Lwengo and Kiwangala Health Centres IVs faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Mbirizi seed schools and Kakoma health center III."], ["5", "Bukomansimbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 6% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 100% of the funds expected from treasury, 45% of funds expected from other government units while 61.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.228Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. thirteen (13) outputs with a total expenditure of UGX.2.35Bn were fully quantified; two outputs (2) with total expenditure of UGX.0.96Bn were insufficiently quantified. All the 13 quantified outputs were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were not submitted on time. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 I noted that the current office building under construction still is being occupied used as an office which is against the public health rules \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy and inadequate funding of vehicle maintenance. \uf0b7 I noted that Butenga Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, 20% of the mothers referred to other health units and delays in the procurement of an ambulance \uf0b7 Under the UgIFT program; there were delayed works at Bukango seed school and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["4", "Lwengo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 20% of the sampled targets were fully achieved, 20% were partially achieved while 60% were not achieved at all. \uf0b7 The district collected 29% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.025Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 46 outputs 15 (33%) were fully quantified, 20 (43%) were insufficiently quantified while 11 (24%) were not quantified at all. Out of the 15 quantified out-puts, 12 (75%) were fully implemented, while 1 (10%) was partially implemented and 2 (15%) were not implemented. \uf0b7 The district received UGX.167M for Covid interventions and UGX.165million was utilized. UGX.1M was utilized at source contrary to the Law. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including absence of fleet management policy, failure to maintain proper vehicle log books, absence of annual motor vehicle inspections, allocation of vehicles with engine capacities beyond staff entitlements, failure to repair motor vehicles, lack of service analysis records, lack of a disposal plan and failure to dispose motor vehicles beyond the recommended 5 years. \uf0b7 I noted that Kyazanga, Lwengo and Kiwangala Health Centres IVs faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Mbirizi seed schools and Kakoma health center III."], ["5", "Bukomansimbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 6% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 100% of the funds expected from treasury, 45% of funds expected from other government units while 61.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.228Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. thirteen (13) outputs with a total expenditure of UGX.2.35Bn were fully quantified; two outputs (2) with total expenditure of UGX.0.96Bn were insufficiently quantified. All the 13 quantified outputs were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were not submitted on time. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 I noted that the current office building under construction still is being occupied used as an office which is against the public health rules \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy and inadequate funding of vehicle maintenance. \uf0b7 I noted that Butenga Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, 20% of the mothers referred to other health units and delays in the procurement of an ambulance \uf0b7 Under the UgIFT program; there were delayed works at Bukango seed school and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "lack of a land ownership title at the same school. \uf0b7 There were weaknesses in the management of URF like; underfunding with 24% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like underutilization of funds of Ugx.5M and non-functional water sources.", null], ["6", "Kyotera DLG **Opinion** Unqualified", "\uf0b7 The district collected 36.7% of its budgeted local revenue and received 99.8% of the funds expected from treasury, 60.6% of funds expected from other government units while 166% of funds expected from external sources were received by year end. The district had unspent balances of UGX.55M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 11 (64%) were fully quantified, none were insufficiently quantified while 6 (36%) were not quantified at all. Out of the 11 quantified out-puts, 6 (54%) were fully implemented, 1(18%) were partially implemented while 4 (36%) were not implemented at all by the time of the audit. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 (100%) quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, no evidence of regular motor vehicle inspection and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyotera District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to record donated equipment in the asset register, failure to properly maintain medical equipment and 0.8% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like; underfunding with 21% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like non-functional water sources and inadequate assessment of the location of water sources."], ["7", "Gomba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 14.3% of the sampled targets were fully achieved, 7.1% were partially achieved while 78.6% were not achieved at all. \uf0b7 The district collected 51.7% of its budgeted local revenue and received 99.5% of the funds expected from treasury, 80% of funds expected from other government units while 32.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 15 (72%) were fully quantified while 3 (18%) were not quantified at all. Out of the 15 quantified out-puts, 12 were fully implemented, 1 was partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 3 (75%) were not submitted on time. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "lack of a land ownership title at the same school. \uf0b7 There were weaknesses in the management of URF like; underfunding with 24% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like underutilization of funds of Ugx.5M and non-functional water sources.", null], ["6", "Kyotera DLG **Opinion** Unqualified", "\uf0b7 The district collected 36.7% of its budgeted local revenue and received 99.8% of the funds expected from treasury, 60.6% of funds expected from other government units while 166% of funds expected from external sources were received by year end. The district had unspent balances of UGX.55M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 11 (64%) were fully quantified, none were insufficiently quantified while 6 (36%) were not quantified at all. Out of the 11 quantified out-puts, 6 (54%) were fully implemented, 1(18%) were partially implemented while 4 (36%) were not implemented at all by the time of the audit. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 (100%) quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, no evidence of regular motor vehicle inspection and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyotera District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to record donated equipment in the asset register, failure to properly maintain medical equipment and 0.8% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like; underfunding with 21% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like non-functional water sources and inadequate assessment of the location of water sources."], ["7", "Gomba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 14.3% of the sampled targets were fully achieved, 7.1% were partially achieved while 78.6% were not achieved at all. \uf0b7 The district collected 51.7% of its budgeted local revenue and received 99.5% of the funds expected from treasury, 80% of funds expected from other government units while 32.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 15 (72%) were fully quantified while 3 (18%) were not quantified at all. Out of the 15 quantified out-puts, 12 were fully implemented, 1 was partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 3 (75%) were not submitted on time. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Maddu Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, 15.3% of the mothers referred to other health units, lack of an ambulance and dilapidated buildings and general infrastructure. \uf0b7 Under the UgIFT program; there were works at Kyayi seed school lacking enough land for playground. \uf0b7 There were weaknesses in the management of URF like; underfunding with 22% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted nonfunctional water sources under the water for use and production department.", null], ["8", "Masaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 45% of the sampled targets were fully achieved, 27% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of funds expected from other government units while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.113Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 1 (7%) was fully quantified while 12 (93%) were not quantified at all. The 1 quantified out-puts was fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 61% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kiyumba and Kyanamukaka Health Centre IVs\u2019 faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, non-functional medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units at Kyanamukaka health centre IV. \uf0b7 Under the UgIFT program; there were delayed works at Bukakata Seed School."], ["9", "Masaka MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22.2% of the sampled targets were fully achieved, 77.8% were partially achieved while none were not achieved at all \uf0b7 The council collected 49% of its budgeted local revenue and received 110% of the funds expected from treasury while 99% of funds expected from other government units by year end. The council had unspent balances of UGX.2.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified and 4 (57%) were not quantified at all. Out of the 3 quantified out-puts, none were fully implemented, while 3 (100%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Maddu Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, 15.3% of the mothers referred to other health units, lack of an ambulance and dilapidated buildings and general infrastructure. \uf0b7 Under the UgIFT program; there were works at Kyayi seed school lacking enough land for playground. \uf0b7 There were weaknesses in the management of URF like; underfunding with 22% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted nonfunctional water sources under the water for use and production department.", null], ["8", "Masaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 45% of the sampled targets were fully achieved, 27% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of funds expected from other government units while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.113Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 1 (7%) was fully quantified while 12 (93%) were not quantified at all. The 1 quantified out-puts was fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 61% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kiyumba and Kyanamukaka Health Centre IVs\u2019 faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, non-functional medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units at Kyanamukaka health centre IV. \uf0b7 Under the UgIFT program; there were delayed works at Bukakata Seed School."], ["9", "Masaka MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22.2% of the sampled targets were fully achieved, 77.8% were partially achieved while none were not achieved at all \uf0b7 The council collected 49% of its budgeted local revenue and received 110% of the funds expected from treasury while 99% of funds expected from other government units by year end. The council had unspent balances of UGX.2.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified and 4 (57%) were not quantified at all. Out of the 3 quantified out-puts, none were fully implemented, while 3 (100%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Maddu Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, 15.3% of the mothers referred to other health units, lack of an ambulance and dilapidated buildings and general infrastructure. \uf0b7 Under the UgIFT program; there were works at Kyayi seed school lacking enough land for playground. \uf0b7 There were weaknesses in the management of URF like; underfunding with 22% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted nonfunctional water sources under the water for use and production department.", null], ["8", "Masaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 45% of the sampled targets were fully achieved, 27% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of funds expected from other government units while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.113Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 1 (7%) was fully quantified while 12 (93%) were not quantified at all. The 1 quantified out-puts was fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 61% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kiyumba and Kyanamukaka Health Centre IVs\u2019 faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, non-functional medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units at Kyanamukaka health centre IV. \uf0b7 Under the UgIFT program; there were delayed works at Bukakata Seed School."], ["9", "Masaka MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22.2% of the sampled targets were fully achieved, 77.8% were partially achieved while none were not achieved at all \uf0b7 The council collected 49% of its budgeted local revenue and received 110% of the funds expected from treasury while 99% of funds expected from other government units by year end. The council had unspent balances of UGX.2.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified and 4 (57%) were not quantified at all. Out of the 3 quantified out-puts, none were fully implemented, while 3 (100%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "279", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "for all the four quarters were also submitted beyond deadlines. \uf0b7 I noted undisclosed bank account in the names of Masaka Municipal Council in stabic bank. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted irregularities in garbage management like inadequate funding, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality lacked an approved urban physical development plan, inadequate funding of the physical planning section, and unauthorized alterations of physical development pans and lack of physical development permits. \uf0b7 I noted irregularities in the management of taxi park and council abattoir.", null], ["10", "Kassanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 3% of the sampled targets were fully achieved, 29% were partially achieved while 68% were not achieved at all. \uf0b7 The district collected 68% of its budgeted local revenue and received 100% of the funds expected from treasury while 96.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.095Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 9 (43%) were fully quantified while 12 (57%) were not quantified at all. Out of the 9 quantified out-puts, 3 were fully implemented, 4 were partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received and utilized UGX.165M for Covid interventions. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, absence of annual motor vehicle inspections, lack of motor vehicle service records. \uf0b7 I noted that Kassanda and Kiganda Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment. \uf0b7 There were also delayed works under UgIFT particularly at Kikandwa and Buseregenyu health center III."], ["11", "Rakai DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 15% of the sampled targets were fully achieved while 75% were not achieved at all. \uf0b7 The district collected 81.3% of its budgeted local revenue and received 100% of the funds expected from treasury, 66.6% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.298Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Out of the 12 quantified out-puts, 10 (83%) were fully implemented, 1 (8.5%) was partially implemented while 1 (8.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "for all the four quarters were also submitted beyond deadlines. \uf0b7 I noted undisclosed bank account in the names of Masaka Municipal Council in stabic bank. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted irregularities in garbage management like inadequate funding, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality lacked an approved urban physical development plan, inadequate funding of the physical planning section, and unauthorized alterations of physical development pans and lack of physical development permits. \uf0b7 I noted irregularities in the management of taxi park and council abattoir.", null], ["10", "Kassanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 3% of the sampled targets were fully achieved, 29% were partially achieved while 68% were not achieved at all. \uf0b7 The district collected 68% of its budgeted local revenue and received 100% of the funds expected from treasury while 96.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.095Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 9 (43%) were fully quantified while 12 (57%) were not quantified at all. Out of the 9 quantified out-puts, 3 were fully implemented, 4 were partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received and utilized UGX.165M for Covid interventions. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, absence of annual motor vehicle inspections, lack of motor vehicle service records. \uf0b7 I noted that Kassanda and Kiganda Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment. \uf0b7 There were also delayed works under UgIFT particularly at Kikandwa and Buseregenyu health center III."], ["11", "Rakai DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 15% of the sampled targets were fully achieved while 75% were not achieved at all. \uf0b7 The district collected 81.3% of its budgeted local revenue and received 100% of the funds expected from treasury, 66.6% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.298Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Out of the 12 quantified out-puts, 10 (83%) were fully implemented, 1 (8.5%) was partially implemented while 1 (8.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "for all the four quarters were also submitted beyond deadlines. \uf0b7 I noted undisclosed bank account in the names of Masaka Municipal Council in stabic bank. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted irregularities in garbage management like inadequate funding, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality lacked an approved urban physical development plan, inadequate funding of the physical planning section, and unauthorized alterations of physical development pans and lack of physical development permits. \uf0b7 I noted irregularities in the management of taxi park and council abattoir.", null], ["10", "Kassanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 3% of the sampled targets were fully achieved, 29% were partially achieved while 68% were not achieved at all. \uf0b7 The district collected 68% of its budgeted local revenue and received 100% of the funds expected from treasury while 96.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.095Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 9 (43%) were fully quantified while 12 (57%) were not quantified at all. Out of the 9 quantified out-puts, 3 were fully implemented, 4 were partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received and utilized UGX.165M for Covid interventions. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, absence of annual motor vehicle inspections, lack of motor vehicle service records. \uf0b7 I noted that Kassanda and Kiganda Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment. \uf0b7 There were also delayed works under UgIFT particularly at Kikandwa and Buseregenyu health center III."], ["11", "Rakai DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 15% of the sampled targets were fully achieved while 75% were not achieved at all. \uf0b7 The district collected 81.3% of its budgeted local revenue and received 100% of the funds expected from treasury, 66.6% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.298Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Out of the 12 quantified out-puts, 10 (83%) were fully implemented, 1 (8.5%) was partially implemented while 1 (8.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, insufficient allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rakai District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment and 1.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were inadequate supervision of works at delayed works at Kalibbala memorial seed school and delayed works at Kiziba health center III.", null], ["12", "Lyantonde DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 100% of the funds expected from treasury, 57% of funds expected from other government units while 57% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.261Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 6 (55%) were fully quantified, 2 (18%) were insufficiently quantified while 3 (27%) were not quantified at all. Out of the 6 quantified out-puts, 4 (66%) were fully implemented; 2 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 6 key district staff positions are not filled such as district inspector of schools \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lyantonde District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, limited space in maternity wards, non-functional medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 2% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like delayed works at Rwamabara Seed School and Lyakajura Health Centre III."], ["13", "Masaka Regional Referral Hospital **Opinion** Qualified", "\uf0b7 I noted undisclosed donor revenue of Ugx.992M. \uf0b7 My review of the implementation of the 2015-2020 revealed that 41% of the sampled targets were fully achieved, 31% were partially achieved while 25% were not achieved at all. \uf0b7 The district collected 99.8% of its budgeted local revenue and received 91.7% of the funds expected from treasury. The hospital had unspent balances of UGX.14M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.036Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, insufficient allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rakai District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment and 1.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were inadequate supervision of works at delayed works at Kalibbala memorial seed school and delayed works at Kiziba health center III.", null], ["12", "Lyantonde DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 100% of the funds expected from treasury, 57% of funds expected from other government units while 57% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.261Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 6 (55%) were fully quantified, 2 (18%) were insufficiently quantified while 3 (27%) were not quantified at all. Out of the 6 quantified out-puts, 4 (66%) were fully implemented; 2 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 6 key district staff positions are not filled such as district inspector of schools \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lyantonde District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, limited space in maternity wards, non-functional medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 2% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like delayed works at Rwamabara Seed School and Lyakajura Health Centre III."], ["13", "Masaka Regional Referral Hospital **Opinion** Qualified", "\uf0b7 I noted undisclosed donor revenue of Ugx.992M. \uf0b7 My review of the implementation of the 2015-2020 revealed that 41% of the sampled targets were fully achieved, 31% were partially achieved while 25% were not achieved at all. \uf0b7 The district collected 99.8% of its budgeted local revenue and received 91.7% of the funds expected from treasury. The hospital had unspent balances of UGX.14M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.036Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, insufficient allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rakai District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment and 1.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were inadequate supervision of works at delayed works at Kalibbala memorial seed school and delayed works at Kiziba health center III.", null], ["12", "Lyantonde DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 100% of the funds expected from treasury, 57% of funds expected from other government units while 57% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.261Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 6 (55%) were fully quantified, 2 (18%) were insufficiently quantified while 3 (27%) were not quantified at all. Out of the 6 quantified out-puts, 4 (66%) were fully implemented; 2 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 6 key district staff positions are not filled such as district inspector of schools \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lyantonde District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, limited space in maternity wards, non-functional medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 2% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like delayed works at Rwamabara Seed School and Lyakajura Health Centre III."], ["13", "Masaka Regional Referral Hospital **Opinion** Qualified", "\uf0b7 I noted undisclosed donor revenue of Ugx.992M. \uf0b7 My review of the implementation of the 2015-2020 revealed that 41% of the sampled targets were fully achieved, 31% were partially achieved while 25% were not achieved at all. \uf0b7 The district collected 99.8% of its budgeted local revenue and received 91.7% of the funds expected from treasury. The hospital had unspent balances of UGX.14M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.036Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance. Out of a sample of 9 outputs none were quantified at all. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, I could not ascertain the time of submission for all the 4 (100%) quarters. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment and drug stock outs.", null], ["14", "Mubende Regional Referral Hospital **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 100% were partially achieved while none were not achieved at all. \uf0b7 The hospital did not budget for NTR but collected UGX.0.141Bn and received 94% of the funds expected from treasury were received by year end. The hospital had unspent balances of UGX.0.39Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 2 (33%) were fully quantified, while 4 (67%) were not quantified at all. Out of the 2 quantified out-puts, 2 (100%) were fully implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports submission dates were not indicated to assess the delay in submission. \uf0b7 I noted an increase in domestic arrears of Ugx.1.057Bn between FY 2018/2019 and 2019/2020. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy and failure to maintain service analysis records and chart. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment, congested maternity wards and inadequate sanitation. \uf0b7 I noted payroll management irregularities like irregular salary payments and delays in accessing the payroll. \uf0b7 I noted delayed works at the construction of paediatric, surgical and mortuary wards (single block) at the referral hospital."], ["15", "Kalungu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.3% of the sampled targets were fully achieved, 33.3% were partially achieved while 33.3% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 100% of the funds expected from treasury, 51% of funds expected from other government units while 46% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 7 (54%) were fully quantified and 6 (46%) were insufficiently quantified. Out of the 7 quantified out-puts, 4 (57%)were fully implemented, while 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 4 (100%) were not submitted on time. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "performance. Out of a sample of 9 outputs none were quantified at all. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, I could not ascertain the time of submission for all the 4 (100%) quarters. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment and drug stock outs.", null], ["14", "Mubende Regional Referral Hospital **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 100% were partially achieved while none were not achieved at all. \uf0b7 The hospital did not budget for NTR but collected UGX.0.141Bn and received 94% of the funds expected from treasury were received by year end. The hospital had unspent balances of UGX.0.39Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 2 (33%) were fully quantified, while 4 (67%) were not quantified at all. Out of the 2 quantified out-puts, 2 (100%) were fully implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports submission dates were not indicated to assess the delay in submission. \uf0b7 I noted an increase in domestic arrears of Ugx.1.057Bn between FY 2018/2019 and 2019/2020. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy and failure to maintain service analysis records and chart. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment, congested maternity wards and inadequate sanitation. \uf0b7 I noted payroll management irregularities like irregular salary payments and delays in accessing the payroll. \uf0b7 I noted delayed works at the construction of paediatric, surgical and mortuary wards (single block) at the referral hospital."], ["15", "Kalungu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.3% of the sampled targets were fully achieved, 33.3% were partially achieved while 33.3% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 100% of the funds expected from treasury, 51% of funds expected from other government units while 46% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 7 (54%) were fully quantified and 6 (46%) were insufficiently quantified. Out of the 7 quantified out-puts, 4 (57%)were fully implemented, while 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 4 (100%) were not submitted on time. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; absence of work plans. \uf0b7 50% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Bukulula Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kabaale health Centre III.", null], ["16", "Mubende MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that targets were not clearly indicated and quantified to enable my assessment of the extent of achievement. \uf0b7 The council collected 68.8% of its budgeted local revenue and received 79.2% of the funds expected from treasury while 65.1% of funds expected from other government units by year end. The council had unspent balances of UGX.7.333Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 41 outputs 21 (51%) were fully quantified while 20 (49%) were not quantified at all. Out of the 21 quantified out-puts, 15 (71%) were fully implemented, 6 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and inadequate allocation of vehicles to key departments. \uf0b7 I noted irregularities in garbage management like non adherence to garbage management by-laws, absence of garbage management strategy and plan, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality had irregularities in UPDP management like inadequate funding of the physical planning section, non-disclosure of contingent liability and lack of physical development permits. \uf0b7 Under the UgIFT program; there were delayed works at Lwemikomago Health centre II."], ["", "**MBALE BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; absence of work plans. \uf0b7 50% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Bukulula Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kabaale health Centre III.", null], ["16", "Mubende MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that targets were not clearly indicated and quantified to enable my assessment of the extent of achievement. \uf0b7 The council collected 68.8% of its budgeted local revenue and received 79.2% of the funds expected from treasury while 65.1% of funds expected from other government units by year end. The council had unspent balances of UGX.7.333Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 41 outputs 21 (51%) were fully quantified while 20 (49%) were not quantified at all. Out of the 21 quantified out-puts, 15 (71%) were fully implemented, 6 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and inadequate allocation of vehicles to key departments. \uf0b7 I noted irregularities in garbage management like non adherence to garbage management by-laws, absence of garbage management strategy and plan, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality had irregularities in UPDP management like inadequate funding of the physical planning section, non-disclosure of contingent liability and lack of physical development permits. \uf0b7 Under the UgIFT program; there were delayed works at Lwemikomago Health centre II."], ["", "**MBALE BRANCH**", ""], ["1", "Pallisa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 35% of the sampled targets were fully achieved, 42.5% were partially achieved while 22.5% were not achieved at all. \uf0b7 The district collected 49% of its budgeted local revenue and received 99% of the funds expected from treasury, 44% of the funds were received from other government units while 84.7% of funds expected from external sources were received by year end. The district had excess spent balances of UGX. 0.849Bn. \uf0b7 The district had off-budget financing amounting to UGX.0.060Bn for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 21 outputs, 16 (76%) were fully quantified, while 5 (24%) were not quantified at all. Out of the 16 quantified out-puts, 8(50%) were fully implemented, while 5 (31.2%) were partially implemented and 3 (18.8%) were not implemented. \uf0b7 The district did not prepare the 4th quarter monitoring reports for and there was a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "283", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "delayed in submission to Q1 and Q2. \uf0b7 The district received UGX.0.205Bn for Covid interventions and UGX 0.165Bn was utilized. The balance of UGX.40m was banked on the national collection account. \uf0b7 I noted weakness in the management of the COVID intervention such as; Unaccounted for COVID 19 expenditure (UGX. 0.069Bn) \uf0b7 Some of the items that were received in Kind were not valued. \uf0b7 I noted that funds to the tune of UGX.0.080Bn were irregularly diverted from the activities without seeking and obtaining the necessary approvals. I further noted that UGX.0.063Bn reported in the statement of financial performance as finance costs were mischarged because no finance costs were incurred. \uf0b7 I noted that there is delayed for the phased construction of a general Ward at Pallisa Town Council Health Centre III \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, allocation of vehicles not within the engine capacity limits and vehicle specifications, un-updated fixed assets module of the GFMIS, failure to record vehicles in the format prescribed by Accountant general, failure to carry out inspections and reconciliations of motor vehicles, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, insufficient allocation of motor vehicles to key service centers, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 Under UGFIT, I noted that there was delayed physical progress of works on the construction of Olok Health Centre III and Olok Seed Secondary School and also inadequate contract supervision and monitoring. \uf0b7 I noted that the district hospital faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, non- functioning equipment, obsolete equipment, infant mortality, Understaffing in the maternal wing/department and referral of mothers to other health units due to limited space for admission of all patients. \uf0b7 I noted some challenges in the Human resource and Payroll Management such as; salary under payments to 25 staff worth UGX.0.020Bn, 151 vacant positions, unspent salaries of UGX.0.469Bn, and some officers such as the Ag. District Engineer was in acting positions even after the expiry of the mandatory period of 12 months allowed by the Standing Orders. \uf0b7 I noted that UGX. 1.12Bn YLP funds were disbursed to various youth groups but no recovery has been made and 4 sampled groups were non-existent. \uf0b7 I noted a 51% budget shortfall for the Nusaf 3 project funding.", null], ["2", "Manafwa DLG **Opinion** Qualified", "\uf0b7 I noted unrecognized cumulative payable of UGX.750,366,279 relating to unremitted PAYE to Uganda Revenue Authority as at 30th June, 2020 Included in this amount is UGX.349,429,988 relating to the prior year ended 30th June, 2019. \uf0b7 I noted over remittance to Uganda Bankers Association/Uganda Consumer Lenders of UGX. 291,088,093. \uf0b7 There was under Remittances to Uganda Consumer Lenders Association of UGX.136,011,458 although deductions had been made from staff salaries \uf0b7 Diversion of wage funds totaling to UGX. 0.101Bn to other institutions including schools, tertiary institutions and town councils for 2018/19. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 43% of the sampled targets were fully achieved and 57% were partially achieved. \uf0b7 The district collected 41.2% of its budgeted local revenue and received 112% of the funds expected from treasury and 109.8% from other government units while 112% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.6Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 12 outputs, 10 (83.3%) were fully quantified and 2 (16.6%) were not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "284", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified at all. Out of a sample of 10 quantified outputs, only 8 (87%) were fully implemented and 2 (13%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, un implemented activities and unaccounted for funds (UGX 0.014Bn). \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I noted unremitted PAYE to URA of UGX.0.349Bn for 2018/19. \uf0b7 I noted irregular transfers of wage funds to the general collection account disguised as LST to a tune of UGX.0.376Bn for 2018/19. \uf0b7 I noted irregular transfer of UGX. 834,910,01 to private companies; UGX.408,042,052 was transferred to United for development SACCO, UGX.135,819,249 to Samix Uganda Limited and UGX.291,048,709 to Duckhill Business Consults International Limited. \uf0b7 Fraudulent transfer of UGX.0.834Bn to private companies for 2018/19 \uf0b7 I noted shoddy works on the repairs of Mwikaye Bridge \uf0b7 I noted challenges in the payroll management such as; 16 Staff in acting positions beyond the statutory period and retired staff were not paid their gratuity and pension. \uf0b7 There were weaknesses in the management of the districts fleet including; Improper maintenance of Motor Vehicle Records, absence of a fleet management policy, Inadequate allocation of vehicles to key service centers and in adequate of Vehicle Maintenance Funding. \uf0b7 I noted that Bubulo Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to inability to provide caesarean operations and blood transfusion. \uf0b7 I noted delayed progress of works at Bukimanyi Health Centre II to Health Centre III and Buwagogo and Sibanga and Seed Schools. I noted as well that no material testing report or performance security was availed.", null], ["3", "Mbale MC **Opinion** Qualified", "\uf0b7 Insufficiently supported expenditure of UGX.0.419Bn.  \uf0b7 I noted mischarge of expenditure worth UGX. 0.124Bn  \uf0b7 I noted unaccounted for revenue for abattoir worth UGX. 0.072Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were all partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 61.98% of the funds expected from treasury and 64% from other government units was realized. The Municipal council/city had unspent balances of UGX. 0.752Bn (3.8%) which was sent back to treasury. \uf0b7 I sampled 10 out-puts with 14 activities worth UGX.3.36bn representing 8.9% of the total budget and noted that 2 outputs with 3 activities worth UGX.0.3bn were fully quantified, and 8 outputs with 11 activities worth UGX.3.06bn were not quantified at all. Of the 2 quantified outputs with a total of 3 activities worth UGX.0.3bn assessed; 1 output with a total of 1 activity representing 50% was fully implemented while 1 output with a total of 2 activities representing 50% was partially implemented. \uf0b7 The City/Municipal Council did not prepare and never submitted annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "quantified at all. Out of a sample of 10 quantified outputs, only 8 (87%) were fully implemented and 2 (13%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, un implemented activities and unaccounted for funds (UGX 0.014Bn). \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I noted unremitted PAYE to URA of UGX.0.349Bn for 2018/19. \uf0b7 I noted irregular transfers of wage funds to the general collection account disguised as LST to a tune of UGX.0.376Bn for 2018/19. \uf0b7 I noted irregular transfer of UGX. 834,910,01 to private companies; UGX.408,042,052 was transferred to United for development SACCO, UGX.135,819,249 to Samix Uganda Limited and UGX.291,048,709 to Duckhill Business Consults International Limited. \uf0b7 Fraudulent transfer of UGX.0.834Bn to private companies for 2018/19 \uf0b7 I noted shoddy works on the repairs of Mwikaye Bridge \uf0b7 I noted challenges in the payroll management such as; 16 Staff in acting positions beyond the statutory period and retired staff were not paid their gratuity and pension. \uf0b7 There were weaknesses in the management of the districts fleet including; Improper maintenance of Motor Vehicle Records, absence of a fleet management policy, Inadequate allocation of vehicles to key service centers and in adequate of Vehicle Maintenance Funding. \uf0b7 I noted that Bubulo Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to inability to provide caesarean operations and blood transfusion. \uf0b7 I noted delayed progress of works at Bukimanyi Health Centre II to Health Centre III and Buwagogo and Sibanga and Seed Schools. I noted as well that no material testing report or performance security was availed.", null], ["3", "Mbale MC **Opinion** Qualified", "\uf0b7 Insufficiently supported expenditure of UGX.0.419Bn.  \uf0b7 I noted mischarge of expenditure worth UGX. 0.124Bn  \uf0b7 I noted unaccounted for revenue for abattoir worth UGX. 0.072Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were all partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 61.98% of the funds expected from treasury and 64% from other government units was realized. The Municipal council/city had unspent balances of UGX. 0.752Bn (3.8%) which was sent back to treasury. \uf0b7 I sampled 10 out-puts with 14 activities worth UGX.3.36bn representing 8.9% of the total budget and noted that 2 outputs with 3 activities worth UGX.0.3bn were fully quantified, and 8 outputs with 11 activities worth UGX.3.06bn were not quantified at all. Of the 2 quantified outputs with a total of 3 activities worth UGX.0.3bn assessed; 1 output with a total of 1 activity representing 50% was fully implemented while 1 output with a total of 2 activities representing 50% was partially implemented. \uf0b7 The City/Municipal Council did not prepare and never submitted annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "285 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that 4th quarter performance reports was submitted after the deadline.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Receivables to a tune of UGX. 1.493Bn from both YLP and UWEP groups remained uncollected as at 30 June 2020.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted 11 pending and on-going court cases against the entity mainly related to wrongful contract termination.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I observed that Council did not conduct revenue assessment for the financial year under review but used previous year assessments, for budget approvals and execution.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted illegal revenue collection since no contract was signed between Ms Mbale United Tracks and Pickup Association and the Municipal Council for collection of revenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that the entity spent/withdrew an excess sum of UGX.0.274Bn out of imprest account.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that out of 168 approved staff structure, 44 (26%) posts were vacant.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that the Council did not have land titles for over 54 pieces of land including schools and health centres", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that under remittance totalling to UGX.2.716Bn of deductions relating to LST, UNATU, PAYE, and UCLA.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I observed that a total of UGX.0.035Bn was paid to the Expert Concrete Producers for fencing Gangama Primary School but only 475 poles priced at UGX.0.023Bn were seen at the school\u2019s store and these were not installed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted shortcomings in the City/Municipal Council\u2019s fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General, failure to record motor vehicles in the fixed assets module of the GFMIS, no evidence of vehicle inspections and reconciliations, absence of a fleet management policy, failure to carry out annual inspections, in-adequate/no allocation of vehicles to key service centers, funding shortfall of the budgeted asset maintenance funds, failure to prepare a maintenance work plan, non- compliance with disposal conditions, missing council fleet, Vehicles impounded by court bailiffs and accident vehicles.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There was lack of adequate medical equipment, non-functioning and failure to properly maintain the medical equipment at Namatala HC IV. However, normal deliveries stood at 80.9%, Caesarean deliveries stood at 13.8%, referrals at 3.8% and maternal deaths at 1.2%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Under physical planning, i observed that the Municipality did have an approved UPDP and detailed plans to facilitate physical developments, there was failure to fully constitute physical planning committee ,inadequate funding of the Detailed Plans of the Physical development plan activities and unauthorized alteration of physical Development Plan", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that the Municipal Council had not yet developed by-laws on the garbage management as required, failure to operationalize the Garbage Management Strategy and Plan.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The Municipal Council received only 9.4% (UGX.5 million) of the total funds budgeted for garbage management in the year under review, which was a 5% increase from 4.5% released the prior year. Besides, the volume of garbage generated keeps increasing as the population in the Municipal Council increases hence the non-functional compositing plant calls for adequate funding. Also the council did not undertake Public awareness and sensitization in the year under review and lacked equipment and facilities for Garbage collection and disposal.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that most of the personnel lacked protective wear such as gum boots, cloves and clothing for garbage management.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted challenges in payroll management which include; irregular payment to 7 retired staff as salaries (UGX. 0,006Bn), payment of salary off IPPS (UGX 0.080Bn), payment of allowances to interdicted staff (UGX. 0.003Bn).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "286", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", null], ["4", "Butebo DLG **Opinion** Qualified", "\uf0b7 I noted irregular transfer of wage funds worth UGX.0.281Bn to Pallisa Teacher\u2019s SACCO. \uf0b7 I noted unjustified transfer of wage funds to Kabwangasi S.S.S totaling to UGX.0.064Bn \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 6.25% of the sampled targets were fully achieved, 50% were partially achieved while 43.75% were not achieved at all. \uf0b7 The district collected 86% of its budgeted local revenue and received 99% of the funds expected from treasury and 100.4% of the funds were received from other government units while 95% of funds expected from external sources were received by year end. The district had excess spent balances of UGX. 0.14Bn. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 9 outputs, 6 (67%) were fully quantified, 1 (11%) was insufficiently quantified while 2 (22%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that out of the UGX.0.209Bn received for Covid interventions, UGX.0.003Bn was not banked but used at source while UGX 0.169Bn (81%) was utilized. The balance of UGX.0.040Bn was banked on the national collection account. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items whose value was not established was approved by the task force. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 The district lacked land titles for 15 pieces which exposed the land to loss and encroachment \uf0b7 I noted that the district collected only 80% (UGX 0.259Bn) of its Uganda Road Fund Budget. \uf0b7 I also noted challenges under the URF such as; inadequate road equipment and delayed completion of emergency works. \uf0b7 I noted failure to maintain Bulyambwa A- Kaberekeke B Community Access Road under the NUSAF3 project. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor  vehicle acquisition, failure to record vehicles in the format prescribed by Accountant general in the asset register, failure to carry out vehicle inspections and reconciliations, absence of fleet management policy, inadequate allocation of vehicles to key service centers, and non-disposal of obsolete assets."], ["5", "Bulambuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 100% of its budgeted local revenue and received 94% of the funds expected from treasury and 66.7% from other government units while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", null], ["4", "Butebo DLG **Opinion** Qualified", "\uf0b7 I noted irregular transfer of wage funds worth UGX.0.281Bn to Pallisa Teacher\u2019s SACCO. \uf0b7 I noted unjustified transfer of wage funds to Kabwangasi S.S.S totaling to UGX.0.064Bn \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 6.25% of the sampled targets were fully achieved, 50% were partially achieved while 43.75% were not achieved at all. \uf0b7 The district collected 86% of its budgeted local revenue and received 99% of the funds expected from treasury and 100.4% of the funds were received from other government units while 95% of funds expected from external sources were received by year end. The district had excess spent balances of UGX. 0.14Bn. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 9 outputs, 6 (67%) were fully quantified, 1 (11%) was insufficiently quantified while 2 (22%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that out of the UGX.0.209Bn received for Covid interventions, UGX.0.003Bn was not banked but used at source while UGX 0.169Bn (81%) was utilized. The balance of UGX.0.040Bn was banked on the national collection account. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items whose value was not established was approved by the task force. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 The district lacked land titles for 15 pieces which exposed the land to loss and encroachment \uf0b7 I noted that the district collected only 80% (UGX 0.259Bn) of its Uganda Road Fund Budget. \uf0b7 I also noted challenges under the URF such as; inadequate road equipment and delayed completion of emergency works. \uf0b7 I noted failure to maintain Bulyambwa A- Kaberekeke B Community Access Road under the NUSAF3 project. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor  vehicle acquisition, failure to record vehicles in the format prescribed by Accountant general in the asset register, failure to carry out vehicle inspections and reconciliations, absence of fleet management policy, inadequate allocation of vehicles to key service centers, and non-disposal of obsolete assets."], ["5", "Bulambuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 100% of its budgeted local revenue and received 94% of the funds expected from treasury and 66.7% from other government units while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "287", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "94.3% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.603Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.108Bn for the year contrary to the budget execution circular. \uf0b7 Out of a sample of 10 outputs, 5 (50%) were fully quantified, 3 (30%) were insufficiently quantified and 2 (20%) were not quantified at all. Out of a sample of 5 quantified outputs, only 2 (40%) were fully implemented and 3 (60%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I noted quarterly performance report of 4 was submitted beyond the deadline. \uf0b7 I noted that the cash received of UGX.0.006Bn for management of COVID 19 interventions was not banked but used at source contrary to Paragraph 10.19.2 of the TIs, 2017. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, all items received were not taken on charge and there was also no evidence that the quality of items received was checked and verified before receipt of these items. I noted that the PPEs used at the COVID quarantine centers were not enough. \uf0b7 I noted that the district had accumulated receivables to a tune of UGX.0.925Bn. \uf0b7 I noted that the district had 498 posts vacant representing 28% out of an approved staffing establishment of 1,781. \uf0b7 I noted that the district had land disputes in Bunamujje and Bukhalu primary schools. \uf0b7 I noted that the district had received UGX.0.168Bn as emergency funds for the construction of Bufumbula Bridge but the construction had not been done. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to undertake vehicle inspections and reconciliations, non-recording of the assets in the assets management module in the IFMS, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain vehicle movement log books, absence of annual motor vehicle inspections, inadequate fleet allocated to key service centres, inadequate of Vehicle Maintenance Funding, grounded and/or not repaired motor vehicles, failure to maintain repair and service analysis register and non-compliance with disposal conditions. \uf0b7 I noted that Bulambuli Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the medical equipment, idle medical equipment and referral of mothers to other health units due to limited space for admission of all patients. \uf0b7 Delayed progress of works at Bwikhonge and Bulago Health Centre II to Health Centre III and Bunambutye Seed Secondary School.", null], ["6", "Kween DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 71.4% of the sampled targets were fully achieved, 14.3% were partially achieved while 14.3% were not achieved at all. \uf0b7 The district collected 127% of its budgeted local revenue and received 97.3% of the funds expected from treasury and 43.7% from other government units while 35.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 2.477Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.040Bn for the year contrary to the budget execution circular. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 12 outputs, 11 (92%) were fully quantified and 1 (8%) was insufficiently"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "288", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified. Out of a sample of 11 quantified outputs, only 8 (73%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Non-cash items received were not taken on charge, the district did not maintain a record of non-cash donations and the respective donors and the motor vehicle (pick up) was not recorded in the fixed assets register. \uf0b7 I noted that Receivables to a tune of UGX.0.942Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 I noted encroachment the District land in Kaproron. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of budgets and plans to acquire motor vehicles, Un-updated Asset Management Module in the Financial Management system, failure to record vehicles in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, lack of a fleet management policy, insufficient fleet to the key service centres and inadequate of Vehicle Maintenance Funding. \uf0b7 I noted that Kaproron HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kaptum HCII & Benet under UgIFT. Also the district did not undertake materials testing before use. \uf0b7 I noted weaknesses in the payroll (Pension & Salary) Management such as; payment of salaries to retired staff, non-preparation of Payroll Reconciliations and failure to prepare/approve pay change reports. \uf0b7 I noted challenges in the procurement of public works during the year such as; procurements worth UGX. 3.4Bn lacked performance securities, procurements worth UGX 3.8Bn lacked Contract Management Plans and Contract Management Reports and failure to dispose obsolete assets.", null], ["7", "Tororo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 40.1% of its budgeted local revenue and received 103% of the funds expected from treasury and 43% from other government units while 44.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 2.2Bn which was sent back to treasury. \uf0b7 I sampled 21 out-puts with 75 activities worth UGX.17.1bn representing 26.5% of the total budget and noted that 16 outputs with a total of sixty-seven (67) activities and expenditure worth UGX.4.2Bn were fully quantified and 5 outputs with 8 activities worth UGX.12.9Bn were not quantified. Of the 16 quantified outputs with a total of 67 activities worth UGX.4.2Bn assessed; 4 outputs with a total of 13 activities representing 25% were fully implemented while 9 outputs with a total of 13 activities representing 56% were partially implemented and 3 outputs with a total of fourteen 14 activities representing 19% were not implemented at all. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the 1st quarter performance report was submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the local cash donations received for COVID intervention to a tune of UGX. 0.010Bn were not banked. Also the District receipted COVID funds to a tune of UGX. 256,444,299. These were absorbed 65% \uf0b7 I also noted that some of the activities in the work plan for COVID management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "quantified. Out of a sample of 11 quantified outputs, only 8 (73%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Non-cash items received were not taken on charge, the district did not maintain a record of non-cash donations and the respective donors and the motor vehicle (pick up) was not recorded in the fixed assets register. \uf0b7 I noted that Receivables to a tune of UGX.0.942Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 I noted encroachment the District land in Kaproron. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of budgets and plans to acquire motor vehicles, Un-updated Asset Management Module in the Financial Management system, failure to record vehicles in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, lack of a fleet management policy, insufficient fleet to the key service centres and inadequate of Vehicle Maintenance Funding. \uf0b7 I noted that Kaproron HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kaptum HCII & Benet under UgIFT. Also the district did not undertake materials testing before use. \uf0b7 I noted weaknesses in the payroll (Pension & Salary) Management such as; payment of salaries to retired staff, non-preparation of Payroll Reconciliations and failure to prepare/approve pay change reports. \uf0b7 I noted challenges in the procurement of public works during the year such as; procurements worth UGX. 3.4Bn lacked performance securities, procurements worth UGX 3.8Bn lacked Contract Management Plans and Contract Management Reports and failure to dispose obsolete assets.", null], ["7", "Tororo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 40.1% of its budgeted local revenue and received 103% of the funds expected from treasury and 43% from other government units while 44.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 2.2Bn which was sent back to treasury. \uf0b7 I sampled 21 out-puts with 75 activities worth UGX.17.1bn representing 26.5% of the total budget and noted that 16 outputs with a total of sixty-seven (67) activities and expenditure worth UGX.4.2Bn were fully quantified and 5 outputs with 8 activities worth UGX.12.9Bn were not quantified. Of the 16 quantified outputs with a total of 67 activities worth UGX.4.2Bn assessed; 4 outputs with a total of 13 activities representing 25% were fully implemented while 9 outputs with a total of 13 activities representing 56% were partially implemented and 3 outputs with a total of fourteen 14 activities representing 19% were not implemented at all. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the 1st quarter performance report was submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the local cash donations received for COVID intervention to a tune of UGX. 0.010Bn were not banked. Also the District receipted COVID funds to a tune of UGX. 256,444,299. These were absorbed 65% \uf0b7 I also noted that some of the activities in the work plan for COVID management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "289", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were insufficiently quantified. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items or acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough, the quarantine center had no ambulance funds and the supplementary funds were not enough. \uf0b7 I noted that 6 staffs had exceeded the duration in acting appointments \uf0b7 I noted there was sale of the district land by Uganda land Commission. \uf0b7 I noted that there was failure to record all district land and buildings in the asset register. \uf0b7 I noted that there was shoddy and incomplete construction of a five stance line pit latrine at Bumanda primary School at a cost of UGX.0.024Bn. \uf0b7 I noted that there was incomplete construction of Outpatient department block at Panyangas Health centre III. \uf0b7 I noted that there were incomplete construction activities of construction of Administration block at Nabiyoga sub county, renovation of a seven class room block at Mulanda P/S and construction of a community hall at Kirewa Sub County. \uf0b7 Failure of district executive committee (DEC) to sit during the financial year. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; the vehicle was recorded without sufficient details as required by the accountant General. I further noted that this was not recorded in the fixed assets module of the GFMIS, there was no evidence of vehicle inspections and reconciliations, and absence of a fleet management policy. \uf0b7 I noted that there was lack of adequate medical equipment at Tororo District, failure to maintain medical equipment\u2019s, idle medical equipment and nonfunctional equipment\u2019s at Tororo District hospital. \uf0b7 I noted that there was slow progress of work in the upgrade of Kamuli HCII to HCIII and in the Construction of Malaba Seed Secondary School.", null], ["8", "Sironko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 12.5% of the sampled targets were fully achieved, 81.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The district collected 48.2% of its budgeted local revenue and received 100% of the funds expected from treasury and 63% from other government units while 102% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.318Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 11 (69%) were fully quantified, 3 (19%) were insufficiently quantified and 2 (12%) were not quantified at all. Out of a sample of 11 quantified outputs, only 7 (64%) were fully implemented while 4 (36%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued as required by the Treasury Instructions. I noted challenges in management of quarantine centers such as; PPEs were not enough for the health workers, in-adequate like mattresses, beds, utensils and in-adequate training of health workers. \uf0b7 I noted that although the entity established a banana and coffee intercropped multiplication and production gardens on Mutufu and Buyola district land for revenue generation and promotion of crop and Livestock demonstrations, no coffee was intercropped on the farm, no staff was managing the firm and there"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "were insufficiently quantified. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items or acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough, the quarantine center had no ambulance funds and the supplementary funds were not enough. \uf0b7 I noted that 6 staffs had exceeded the duration in acting appointments \uf0b7 I noted there was sale of the district land by Uganda land Commission. \uf0b7 I noted that there was failure to record all district land and buildings in the asset register. \uf0b7 I noted that there was shoddy and incomplete construction of a five stance line pit latrine at Bumanda primary School at a cost of UGX.0.024Bn. \uf0b7 I noted that there was incomplete construction of Outpatient department block at Panyangas Health centre III. \uf0b7 I noted that there were incomplete construction activities of construction of Administration block at Nabiyoga sub county, renovation of a seven class room block at Mulanda P/S and construction of a community hall at Kirewa Sub County. \uf0b7 Failure of district executive committee (DEC) to sit during the financial year. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; the vehicle was recorded without sufficient details as required by the accountant General. I further noted that this was not recorded in the fixed assets module of the GFMIS, there was no evidence of vehicle inspections and reconciliations, and absence of a fleet management policy. \uf0b7 I noted that there was lack of adequate medical equipment at Tororo District, failure to maintain medical equipment\u2019s, idle medical equipment and nonfunctional equipment\u2019s at Tororo District hospital. \uf0b7 I noted that there was slow progress of work in the upgrade of Kamuli HCII to HCIII and in the Construction of Malaba Seed Secondary School.", null], ["8", "Sironko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 12.5% of the sampled targets were fully achieved, 81.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The district collected 48.2% of its budgeted local revenue and received 100% of the funds expected from treasury and 63% from other government units while 102% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.318Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 11 (69%) were fully quantified, 3 (19%) were insufficiently quantified and 2 (12%) were not quantified at all. Out of a sample of 11 quantified outputs, only 7 (64%) were fully implemented while 4 (36%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued as required by the Treasury Instructions. I noted challenges in management of quarantine centers such as; PPEs were not enough for the health workers, in-adequate like mattresses, beds, utensils and in-adequate training of health workers. \uf0b7 I noted that although the entity established a banana and coffee intercropped multiplication and production gardens on Mutufu and Buyola district land for revenue generation and promotion of crop and Livestock demonstrations, no coffee was intercropped on the farm, no staff was managing the firm and there"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "290", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were no proper records for the sales/ revenue generated from the farm. \uf0b7 Receivables to a tune of UGX.0.900Bn from YLP and UGX. 0.342Bn from UWEP groups remained uncollected. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; a vehicle was recorded without sufficient details as required by the accountant General, no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy,in- adequate allocation of vehicles to key service centres and inadequate motor vehicle maintenance funding. \uf0b7 There was lack of adequate medical equipment, at Budadiri HC IV. Although, normal deliveries stood at 85.6 %, Caesarean deliveries stood at 11.8%, referrals at 2.6% and maternal deaths at 2.6%. \uf0b7 I noted the delayed completion on construction of the Outpatient Department at Mutufu HCII and non-implementation of the planned Upgrade of Buyobo HCII to HCIII. \uf0b7 I noted that no provision was made in the contract under the UgiFT programme for stone pitching to strengthen the embankments as well as stone pitching and culverts for a big gully that runs through the site as a result of effects of heavy down pour \uf0b7 I noted that UGX.0.010Bn was paid to 22 retirees beyond their retirement period.", null], ["9", "Bukwo DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 90% were partially achieved while 10% were not achieved at all. \uf0b7 The district collected 34.8% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53.4% from other government units while 54.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.733Bn which was sent back to treasury. \uf0b7 I sampled 19 out-puts with 33 activities worth UGX.3.57bn representing 16% of the total budget, and noted that 16 outputs with a total of 27 activities and expenditure worth UGX.2.758Bn were fully quantified, 1 output with a total of 2 activities and expenditure worth UGX.0.050Bn was insufficiently quantified and 2 outputs with a total of four (4) activities and expenditure worth UGX.0.766Bn was not quantified. Of the 16 quantified outputs with a total of 27 activities worth UGX.2.76Bn assessed; 11 outputs with a total of 21 activities representing 69% were fully implemented, while 5 outputs with a total of 6 activities representing 31% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders \uf0b7 I noted that all the 4 quarters monthly performance reports were submitted after the deadline. I also noted inaccuracies in quarterly performance reports. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and irregularities in the procurement of items. \uf0b7 Items received as in-kind donations towards the Covid-19 response were neither valued nor taken on charge, there was also no evidence of checking received items for quality and no evidence that distribution of these items was approved by the district task force. I also noted challenges in the quarantine centres such as the health workers did not have sufficient PPEs. \uf0b7 I noted that the district had accumulated a receivables balance of UGX.0.710Bn. \uf0b7 There was under-remittance of PAYE tax of UGX.0.166Bn. \uf0b7 The district lacked adequate road equipment only 11 out of the 32 are available and some of the available road equipment were not properly repaired and maintained. \uf0b7 I noted shortcomings in the district\u2019s fleet management, which included: failure to capture vehicles in the fixed assets module of the GFMIS, failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; failure to maintain of fuel registers for the fuel consumed by district vehicles; and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "were no proper records for the sales/ revenue generated from the farm. \uf0b7 Receivables to a tune of UGX.0.900Bn from YLP and UGX. 0.342Bn from UWEP groups remained uncollected. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; a vehicle was recorded without sufficient details as required by the accountant General, no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy,in- adequate allocation of vehicles to key service centres and inadequate motor vehicle maintenance funding. \uf0b7 There was lack of adequate medical equipment, at Budadiri HC IV. Although, normal deliveries stood at 85.6 %, Caesarean deliveries stood at 11.8%, referrals at 2.6% and maternal deaths at 2.6%. \uf0b7 I noted the delayed completion on construction of the Outpatient Department at Mutufu HCII and non-implementation of the planned Upgrade of Buyobo HCII to HCIII. \uf0b7 I noted that no provision was made in the contract under the UgiFT programme for stone pitching to strengthen the embankments as well as stone pitching and culverts for a big gully that runs through the site as a result of effects of heavy down pour \uf0b7 I noted that UGX.0.010Bn was paid to 22 retirees beyond their retirement period.", null], ["9", "Bukwo DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 90% were partially achieved while 10% were not achieved at all. \uf0b7 The district collected 34.8% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53.4% from other government units while 54.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.733Bn which was sent back to treasury. \uf0b7 I sampled 19 out-puts with 33 activities worth UGX.3.57bn representing 16% of the total budget, and noted that 16 outputs with a total of 27 activities and expenditure worth UGX.2.758Bn were fully quantified, 1 output with a total of 2 activities and expenditure worth UGX.0.050Bn was insufficiently quantified and 2 outputs with a total of four (4) activities and expenditure worth UGX.0.766Bn was not quantified. Of the 16 quantified outputs with a total of 27 activities worth UGX.2.76Bn assessed; 11 outputs with a total of 21 activities representing 69% were fully implemented, while 5 outputs with a total of 6 activities representing 31% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders \uf0b7 I noted that all the 4 quarters monthly performance reports were submitted after the deadline. I also noted inaccuracies in quarterly performance reports. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and irregularities in the procurement of items. \uf0b7 Items received as in-kind donations towards the Covid-19 response were neither valued nor taken on charge, there was also no evidence of checking received items for quality and no evidence that distribution of these items was approved by the district task force. I also noted challenges in the quarantine centres such as the health workers did not have sufficient PPEs. \uf0b7 I noted that the district had accumulated a receivables balance of UGX.0.710Bn. \uf0b7 There was under-remittance of PAYE tax of UGX.0.166Bn. \uf0b7 The district lacked adequate road equipment only 11 out of the 32 are available and some of the available road equipment were not properly repaired and maintained. \uf0b7 I noted shortcomings in the district\u2019s fleet management, which included: failure to capture vehicles in the fixed assets module of the GFMIS, failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; failure to maintain of fuel registers for the fuel consumed by district vehicles; and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "291", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "lack of vehicle movement logbooks and service analysis records, absence of a fleet management policy and guidelines, allocation of a vehicle to an officer who was not entitled, whereas some departments were not adequately allocated vehicles. \uf0b7 There was a lack of adequate medical equipment at Bukwo Health Centre IV, as well as a failure to properly maintain some medical equipment. \uf0b7 I noted that Bukwo HCIV does not meet the minimum or basic package of health services required for that level. For instance, it lacked the minimum infrastructure facilities and the facilities were not being used for the purpose they were built. I noted that the hospital experienced challenges of underfunding, understaffing, inadequate facilities, inadequate security and inadequate equipment. \uf0b7 Under the UgIFT programme I noted anomalies such as abandonment of works by contractors and a lack of regular site meetings for the construction of Chebinyiny Seed Secondary School and the upgrade of Amanang HC II and Kwirot HC II to HC III status. \uf0b7 I noted challenges in the payroll management such as payment of salary not through IPPS.", null], ["10", "Butaleja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 36% of the sampled targets were fully achieved, 62% were partially achieved while 2% were not achieved at all. \uf0b7 The district collected 97.4% of its budgeted local revenue and received 97.3% of the funds expected from treasury and 99% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.642Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 145 activities worth UGX.5.874bn representing 17% of the total budget and noted that 9 outputs worth UGX.2.461Bn were fully quantified, 3 outputs with a total of thirtyfour (34) activities and expenditure worth UGX.1.476Bn were insufficiently quantified and 8 outputs with 25 activities worth UGX.1.937Bn were not quantified. Of the 9 quantified outputs with a total of 86 activities worth UGX.2.461Bn assessed; 2 outputs (22%)with a total of 13 activities were fully implemented while 7 outputs (78%) with a total of 73 activities were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for Q1, Q2, and Q4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I also noted challenges of the quarantine centres for example, the PPEs used at the COVID quarantine centres were not enough, no running water at the centre at the time of inspection, inadequate swabs at the isolation unit Absenteeism of some health workers \uf0b7 I noted that there was no clear scope of works for which the UGX.0.119Bn had been expended on the construction of district headquarters- Butaleja House. \uf0b7 I noted that funds to a tune of UGX.0.055Bn were not accounted for. \uf0b7 I noted that there was noncompliance with the Monthly cash withdraws of UGX.0.781Bn. \uf0b7 I noted that 3 district vehicles were abandoned in the garages. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General, un-updated fixed assets module of the GFMIS and there was no evidence of vehicle inspections and reconciliations, absence of a fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "lack of vehicle movement logbooks and service analysis records, absence of a fleet management policy and guidelines, allocation of a vehicle to an officer who was not entitled, whereas some departments were not adequately allocated vehicles. \uf0b7 There was a lack of adequate medical equipment at Bukwo Health Centre IV, as well as a failure to properly maintain some medical equipment. \uf0b7 I noted that Bukwo HCIV does not meet the minimum or basic package of health services required for that level. For instance, it lacked the minimum infrastructure facilities and the facilities were not being used for the purpose they were built. I noted that the hospital experienced challenges of underfunding, understaffing, inadequate facilities, inadequate security and inadequate equipment. \uf0b7 Under the UgIFT programme I noted anomalies such as abandonment of works by contractors and a lack of regular site meetings for the construction of Chebinyiny Seed Secondary School and the upgrade of Amanang HC II and Kwirot HC II to HC III status. \uf0b7 I noted challenges in the payroll management such as payment of salary not through IPPS.", null], ["10", "Butaleja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 36% of the sampled targets were fully achieved, 62% were partially achieved while 2% were not achieved at all. \uf0b7 The district collected 97.4% of its budgeted local revenue and received 97.3% of the funds expected from treasury and 99% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.642Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 145 activities worth UGX.5.874bn representing 17% of the total budget and noted that 9 outputs worth UGX.2.461Bn were fully quantified, 3 outputs with a total of thirtyfour (34) activities and expenditure worth UGX.1.476Bn were insufficiently quantified and 8 outputs with 25 activities worth UGX.1.937Bn were not quantified. Of the 9 quantified outputs with a total of 86 activities worth UGX.2.461Bn assessed; 2 outputs (22%)with a total of 13 activities were fully implemented while 7 outputs (78%) with a total of 73 activities were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for Q1, Q2, and Q4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I also noted challenges of the quarantine centres for example, the PPEs used at the COVID quarantine centres were not enough, no running water at the centre at the time of inspection, inadequate swabs at the isolation unit Absenteeism of some health workers \uf0b7 I noted that there was no clear scope of works for which the UGX.0.119Bn had been expended on the construction of district headquarters- Butaleja House. \uf0b7 I noted that funds to a tune of UGX.0.055Bn were not accounted for. \uf0b7 I noted that there was noncompliance with the Monthly cash withdraws of UGX.0.781Bn. \uf0b7 I noted that 3 district vehicles were abandoned in the garages. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General, un-updated fixed assets module of the GFMIS and there was no evidence of vehicle inspections and reconciliations, absence of a fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "292", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centres, inadequate budget for maintenance over the previous three years and failure to prepare a maintenance work plan. \uf0b7 I noted challenges at Busolwe Hospital such as; lack of adequate medical equipment. Furthermore, I noted that normal deliveries stood at 64%, Caesarean deliveries stood at 36%, referrals at 4.6% and maternal deaths at 1%. \uf0b7 Delayed progress of works at Nakwasi Seed School. I noted as well that no material testing report was availed.", null], ["11", "Namisindwa DLG **Opinion** Qualified", "\uf0b7 Diversion of wage funds to private companies totaling to UGX.0.412Bn was noted. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved and 36% were partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 107% of the funds expected from treasury and 89% from other government units while 1715% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.624Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 36 activities worth UGX.2.87bn and noted that 13 outputs with a total of twenty-five 25 activities (100%) and expenditure worth UGX.1.2Bn were fully quantified, 2 outputs with a total of five 05 activities and expenditure worth UGX.0.49Bn were insufficiently quantified, 5 outputs with 06 activities worth UGX.1.18Bn were not quantified. Of the 13 quantified outputs with a total of 25 activities worth UGX.1.2Bn assessed; 7 outputs with a total of 11 activities representing 54% were fully implemented while 6 outputs with a total of 14 activities representing 46% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant. \uf0b7 I noted that all the 4 quarterly performance reports were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough and Namisindwa being a porous border district required more funds for COVID-19 management. \uf0b7 I noted overdue outstanding payables of UGX.0.341Bn. \uf0b7 Lack of updated register for land and buildings. \uf0b7 I observed that sixteen (16) staff had exceeded the duration of their acting appointments. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; 2 new vehicles and 18 other vehicles from prior years were recorded without sufficient details as required by the accountant General. The 18 vehicles were also missing in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that for all vehicles there was no evidence of vehicle inspections and reconciliations, lack of a fleet management policy and in- adequate allocation of vehicles to key service centres. \uf0b7 Lack of adequate medical equipment and failure to properly maintain the medical equipment at St. Elizabeth Magale HCIV. Furthermore, I noted that normal deliveries stood at 82.1 %, Caesarean deliveries stood at 16.1%, referrals at 1.5% and maternal deaths at 0.27%. \uf0b7 I noted delayed progress of works at Mukoto Seed Secondary School."], ["12", "Mbale RRH **Opinion** Qualified", "\uf0b7 I noted from the Statement of Changes in Equity two separate a prior year adjustments of UGX.1.186Bn and UGX.0.541Bn. I further noted from Note 27 a net adjustment of only UGX.0.099Bn. \uf0b7 Failure to recognize external funding to a tune of UGX.0.632Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centres, inadequate budget for maintenance over the previous three years and failure to prepare a maintenance work plan. \uf0b7 I noted challenges at Busolwe Hospital such as; lack of adequate medical equipment. Furthermore, I noted that normal deliveries stood at 64%, Caesarean deliveries stood at 36%, referrals at 4.6% and maternal deaths at 1%. \uf0b7 Delayed progress of works at Nakwasi Seed School. I noted as well that no material testing report was availed.", null], ["11", "Namisindwa DLG **Opinion** Qualified", "\uf0b7 Diversion of wage funds to private companies totaling to UGX.0.412Bn was noted. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved and 36% were partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 107% of the funds expected from treasury and 89% from other government units while 1715% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.624Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 36 activities worth UGX.2.87bn and noted that 13 outputs with a total of twenty-five 25 activities (100%) and expenditure worth UGX.1.2Bn were fully quantified, 2 outputs with a total of five 05 activities and expenditure worth UGX.0.49Bn were insufficiently quantified, 5 outputs with 06 activities worth UGX.1.18Bn were not quantified. Of the 13 quantified outputs with a total of 25 activities worth UGX.1.2Bn assessed; 7 outputs with a total of 11 activities representing 54% were fully implemented while 6 outputs with a total of 14 activities representing 46% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant. \uf0b7 I noted that all the 4 quarterly performance reports were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough and Namisindwa being a porous border district required more funds for COVID-19 management. \uf0b7 I noted overdue outstanding payables of UGX.0.341Bn. \uf0b7 Lack of updated register for land and buildings. \uf0b7 I observed that sixteen (16) staff had exceeded the duration of their acting appointments. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; 2 new vehicles and 18 other vehicles from prior years were recorded without sufficient details as required by the accountant General. The 18 vehicles were also missing in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that for all vehicles there was no evidence of vehicle inspections and reconciliations, lack of a fleet management policy and in- adequate allocation of vehicles to key service centres. \uf0b7 Lack of adequate medical equipment and failure to properly maintain the medical equipment at St. Elizabeth Magale HCIV. Furthermore, I noted that normal deliveries stood at 82.1 %, Caesarean deliveries stood at 16.1%, referrals at 1.5% and maternal deaths at 0.27%. \uf0b7 I noted delayed progress of works at Mukoto Seed Secondary School."], ["12", "Mbale RRH **Opinion** Qualified", "\uf0b7 I noted from the Statement of Changes in Equity two separate a prior year adjustments of UGX.1.186Bn and UGX.0.541Bn. I further noted from Note 27 a net adjustment of only UGX.0.099Bn. \uf0b7 Failure to recognize external funding to a tune of UGX.0.632Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "293", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "75% of the sampled targets were fully achieved, 8% were partially achieved while 17% were not achieved at all. \uf0b7 The district collected 75% of its budgeted local revenue and received 92% The hospital had unspent balances of UGX 0.197Bn which was sent back to treasury. \uf0b7 I sampled 4 out-puts with 7 activities worth UGX.3.05bn representing 20% of the total budget and noted that 3 outputs with 6 activities worth UGX.2.85b n were fully quantified and 1 output with 1 activity worth UGX.0.2bn was not quantified. Of the 3 quantified outputs with a total of 6 activities worth UGX.2.85bn assessed; 2 outputs with a total of 5 activities representing 67% were fully implemented while 1 output with a total of 1 activities representing 33% was partially implemented. \uf0b7 The Hospital did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 3 quarterly performance reports were submitted on time and 1 was submitted after the quarterly deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items or acknowledgement of receipt by the beneficiaries. I noted that the quarantine centers were poorly managed with low staffing levels and insufficient operational costs. Furthermore a number of hospital wards were not adhering to the COVID 19 standard operating procedures. \uf0b7 24 positions with-in the district staff structure were not filled  \uf0b7 I noted that the hospital accumulated revenue arrears of UGX.4.184Bn \uf0b7 I noted shortcomings in the Hospital\u2019s fleet management which included; though the vehicles were recorded assets register, they were recorded without sufficient details as required by the accountant General. I further noted that they were not recorded in the fixed assets module of the GFMIS, no evidence of vehicle inspections and reconciliations, absence of a fleet management policy, failure to update journey log books, inadequate allocation of vehicles to the key service centres and inadequate Vehicle Maintenance Funding, lack of vehicles repair and service analysis registers and non-compliance with disposal conditions. \uf0b7 There is lack of adequate medical equipment at the hospital, some medical equipment\u2019s that are non-functioning/idle due to breakdown, failure to properly maintain the medical equipment \uf0b7 I noted that the hospital made payments to retired and dead employees in form of salaries up to a tune of UGX.0.078Bn \uf0b7 I noted that the hospital failed to fully constitute a contracts committee. \uf0b7 I noted that the hospital had dilapidated Staff Quarters, lacked an air conditioner in the store and had poor garbage disposal.", null], ["13", "Kapchorwa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 42% of the sampled targets were fully achieved, 47% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 88% of its budgeted local revenue and received 100.1% of the funds expected from treasury and 44% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.382Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.147Bn for the year contrary to the budget execution circular. \uf0b7 I sampled 17 out-puts with 23 activities worth UGX.3.5bn representing 16.8% of the total budget, and noted that 1 output with 1 activity worth UGX.0.01Bn was not quantified to enable measurement of performance. Of the 16 quantified outputs with a total of 22 activities worth UGX.3.49Bn assessed; 10 outputs with a total of 16 activities representing 63% were fully implemented, while 6 outputs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "294", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "with a total of 6 activities representing 37% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted that all the quarterly performance reports (PBS) were not timely submitted to MoFPED during the year. \uf0b7 There were major anomalies in the management of in-kind donations towards the Covid-19 response. Donated items were not valued; there was no evidence of checking received items for quality and there was no evidence that distribution of these items was approved by the district task force. And the health workers at the quarantine centers did not have sufficient PPEs. \uf0b7 Out of 159 positions in the approved staff structure, only 54 (34%) were filled whereas 105 (66%) remained vacant. \uf0b7 The district did not implement IG\u2019s recommendation which required the Accounting Officer to take action on the financial loss caused by the secretary land board (Mr. Chemisto Martin). The matter involved falsification of contract documents, which led to a loss of ground rent and premium amounting to UGX.0.330Bn per annum, over a period of 5 years. \uf0b7 NUSAF3 project funds were released to the district in the last month of the year (June 2020). Additionally, the district experienced a budgetary shortfall of UGX.0.029Bn (3%). \uf0b7 Shortcomings were observed in the district\u2019s fleet management, which included: failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; and lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines , (16) officers were allocated vehicles that were beyond the recommended/prescribed engine capacities,some departments were not adequately allocated vehicles, in-adequate of vehicle maintenance funding and failure prepare a maintenance work plan. \uf0b7 I assessed the status of basic medical equipment (maternal health) at Kapchorwa District Hospital and noted that there was a lack of adequate medical equipment at the hospital, failure to carry out regular maintenance of medical equipment, non-functioning equipment and high infant mortality (at least 6-10 children died each month).", null], ["14", "Mbale DLG **Opinion** Qualified", "\uf0b7 I noted mischarge of expenditure to a tune of UGX.0.689Bn. I further observed that deductions from staff salaries amounting to UGX.0.577Bn were not remitted to Uganda Bankers Association/Uganda Consumer Lenders Association. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 35% of the sampled targets were fully achieved, 53% were partially achieved while 12% were not achieved at all. \uf0b7 The district collected 44.2% of its budgeted local revenue and received 104% of the funds expected from treasury and 53.3% from other government units while 84% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.661Bn which was sent back to treasury. \uf0b7 I sampled 18 out-puts with 43 activities worth UGX.10bn representing 6.9% of the total budget and noted that 17 outputs with 39 activities worth UGX.3.5bn were fully quantified, 1 output with 4 activities worth UGX.6.5bn was partially quantified. Of the 17 quantified outputs with a total of 39 activities worth UGX.3.5bn assessed; 12 outputs with a total of 29 activities representing 71% were fully implemented while 5 outputs with a total of 10 activities representing 29% were partially implemented. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines respectively. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that COVID procurements to a tune of UGX.0.033Bn were undertaken but evaluation reports and contracts for the procurements reviewed were never"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "with a total of 6 activities representing 37% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted that all the quarterly performance reports (PBS) were not timely submitted to MoFPED during the year. \uf0b7 There were major anomalies in the management of in-kind donations towards the Covid-19 response. Donated items were not valued; there was no evidence of checking received items for quality and there was no evidence that distribution of these items was approved by the district task force. And the health workers at the quarantine centers did not have sufficient PPEs. \uf0b7 Out of 159 positions in the approved staff structure, only 54 (34%) were filled whereas 105 (66%) remained vacant. \uf0b7 The district did not implement IG\u2019s recommendation which required the Accounting Officer to take action on the financial loss caused by the secretary land board (Mr. Chemisto Martin). The matter involved falsification of contract documents, which led to a loss of ground rent and premium amounting to UGX.0.330Bn per annum, over a period of 5 years. \uf0b7 NUSAF3 project funds were released to the district in the last month of the year (June 2020). Additionally, the district experienced a budgetary shortfall of UGX.0.029Bn (3%). \uf0b7 Shortcomings were observed in the district\u2019s fleet management, which included: failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; and lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines , (16) officers were allocated vehicles that were beyond the recommended/prescribed engine capacities,some departments were not adequately allocated vehicles, in-adequate of vehicle maintenance funding and failure prepare a maintenance work plan. \uf0b7 I assessed the status of basic medical equipment (maternal health) at Kapchorwa District Hospital and noted that there was a lack of adequate medical equipment at the hospital, failure to carry out regular maintenance of medical equipment, non-functioning equipment and high infant mortality (at least 6-10 children died each month).", null], ["14", "Mbale DLG **Opinion** Qualified", "\uf0b7 I noted mischarge of expenditure to a tune of UGX.0.689Bn. I further observed that deductions from staff salaries amounting to UGX.0.577Bn were not remitted to Uganda Bankers Association/Uganda Consumer Lenders Association. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 35% of the sampled targets were fully achieved, 53% were partially achieved while 12% were not achieved at all. \uf0b7 The district collected 44.2% of its budgeted local revenue and received 104% of the funds expected from treasury and 53.3% from other government units while 84% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.661Bn which was sent back to treasury. \uf0b7 I sampled 18 out-puts with 43 activities worth UGX.10bn representing 6.9% of the total budget and noted that 17 outputs with 39 activities worth UGX.3.5bn were fully quantified, 1 output with 4 activities worth UGX.6.5bn was partially quantified. Of the 17 quantified outputs with a total of 39 activities worth UGX.3.5bn assessed; 12 outputs with a total of 29 activities representing 71% were fully implemented while 5 outputs with a total of 10 activities representing 29% were partially implemented. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines respectively. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that COVID procurements to a tune of UGX.0.033Bn were undertaken but evaluation reports and contracts for the procurements reviewed were never"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "295", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "approved by contracts committee. \uf0b7 I noted that for all donations in kind towards COVID were not valued and were not taken on charge by the entity staff in accordance with the treasury instructions and the quality of items received was not checked and verified before receipt of these items and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted shortcomings were observed in the fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General while all these were not in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that there was no evidence of vehicle inspections and reconciliations. I also noted that the entity did not have a fleet management policy, allocation of vehicles to an officer who was not entitled and inadequate allocation of vehicles to key service centers. \uf0b7 I noted that Mbale District Hospital had inadequate medical supplies and there was failure to properly maintain the medical equipment. \uf0b7 I noted that the Busiu HCIV does not meet the minimum or basic package of health services required for that level. \uf0b7 I noted un spent balances amounting to UGX.0.207Bn on the construction of phase 2 of Bubenstye seed secondary school under the UgIFT programme and delayed physical progress of works at Chebinyiny Seed Secondary School. \uf0b7 I noted challenges in the payroll management such as; Payment of salary not through IPPS (UGX. 0.087Bn). \uf0b7 Under URF, I noted partial implementation of the planned targets and inadequate road equipment. \uf0b7 I noted the delayed Completion of the Construction of a 5-stance pit Latrine at Nakaloke P/S and construction of Maumbe\u2013Mukhwana Memorial Technical Institute in Bunghoko Sub-county.", null], ["15", "Budaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 69% of the sampled targets were fully achieved, 23% were partially achieved while 8% were not achieved at all. \uf0b7 The district collected 59% of its budgeted local revenue and received 108% of the funds expected from treasury and 120% from other government units while 23% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.306Bn (1%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 18 outputs, 10 (56%) were fully quantified, 5 (28%) were insufficiently quantified and 3 (17%) were not quantified at all. Out of a sample of 10 quantified outputs, only 5 (50%) were fully implemented and 5 (50%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for 1, 3 and 4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted weaknesses in the management of COVID interventions such as; insufficiently quantified work plans. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence that the quality of items received was checked and verified before receipt, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were also challenges in the management of quarantine centres for instance the PPEs used at the COVID quarantine centres were not enough and the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "approved by contracts committee. \uf0b7 I noted that for all donations in kind towards COVID were not valued and were not taken on charge by the entity staff in accordance with the treasury instructions and the quality of items received was not checked and verified before receipt of these items and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted shortcomings were observed in the fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General while all these were not in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that there was no evidence of vehicle inspections and reconciliations. I also noted that the entity did not have a fleet management policy, allocation of vehicles to an officer who was not entitled and inadequate allocation of vehicles to key service centers. \uf0b7 I noted that Mbale District Hospital had inadequate medical supplies and there was failure to properly maintain the medical equipment. \uf0b7 I noted that the Busiu HCIV does not meet the minimum or basic package of health services required for that level. \uf0b7 I noted un spent balances amounting to UGX.0.207Bn on the construction of phase 2 of Bubenstye seed secondary school under the UgIFT programme and delayed physical progress of works at Chebinyiny Seed Secondary School. \uf0b7 I noted challenges in the payroll management such as; Payment of salary not through IPPS (UGX. 0.087Bn). \uf0b7 Under URF, I noted partial implementation of the planned targets and inadequate road equipment. \uf0b7 I noted the delayed Completion of the Construction of a 5-stance pit Latrine at Nakaloke P/S and construction of Maumbe\u2013Mukhwana Memorial Technical Institute in Bunghoko Sub-county.", null], ["15", "Budaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 69% of the sampled targets were fully achieved, 23% were partially achieved while 8% were not achieved at all. \uf0b7 The district collected 59% of its budgeted local revenue and received 108% of the funds expected from treasury and 120% from other government units while 23% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.306Bn (1%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 18 outputs, 10 (56%) were fully quantified, 5 (28%) were insufficiently quantified and 3 (17%) were not quantified at all. Out of a sample of 10 quantified outputs, only 5 (50%) were fully implemented and 5 (50%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for 1, 3 and 4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted weaknesses in the management of COVID interventions such as; insufficiently quantified work plans. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence that the quality of items received was checked and verified before receipt, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were also challenges in the management of quarantine centres for instance the PPEs used at the COVID quarantine centres were not enough and the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "296", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "supplementary funds to run the quarantine centre which funds were also not enough. \uf0b7 Pension and Gratuity arrears totalling to UGX.0.505Bn remained unsettled at close of the year. The District further failed to repay a local revenue advance of UGX.0.024Bn to MOFPED. \uf0b7 I noted that the District processed titles for Kaderuna and Gadumire schools without surveying the land. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register, failure to capture vehicles in the fixed assets module of the GFMIS, failure to inspect and reconcile vehicles to the asset register, lack of a fleet management policy, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Budaka Health Center IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the medical equipment and referral of mothers to other health units due to highly complicated cases for specialised services and inadequate staff such as the theatre assistants and anaesthetic officers. \uf0b7 Shoddy and abandoned works on the upgrade of Namusita HCII to III and constructions works at Kamonkoli Seed School.", null], ["16", "Tororo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 16% of the sampled targets were fully achieved and 84% were partially achieved. \uf0b7 The Municipal Council collected 25% of its budgeted local revenue and received 63% of the funds expected from treasury and 100% from other government units was realized. The Municipal Council had unspent balances of UGX 1.487Bn (15%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 9 outputs, 6 (66%) were fully quantified, 1 (11%) was insufficiently quantified and 2 (22%) were not quantified at all. Out of a sample of 6 quantified outputs, only 2 (33%) were fully implemented while 2 (33%) were partially implemented and 2 (33%) were not implemented at all. \uf0b7 The municipality did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I also noted that all the 4 quarterly performance reports (PBS) were not timely submitted to MoFPED. \uf0b7 I noted that UGX 0.043Bn was diverted under the USMID Project. \uf0b7 I noted shortcomings in the entity\u2019s fleet management, which included: lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines, failure to allocate vehicles to key service centers and failure prepare a maintenance work plan. \uf0b7 I noted challenges at Bison Health Centre III such as; lack of regular maintenance of medical equipment, non-functional medical equipment, and lack of medical equipment. \uf0b7 I studied the statistical data of mothers\u2019 delivery at Bison Health Centre III and noted that a total of 129 deliveries were conducted at the facility during the year, all of which were normal deliveries. The facility did not register any maternal deaths during the period. I further noted that 9 cases which required more specialized attention were referred to higher health facilities. \uf0b7 I noted anomalies in the management of garbage (solid waste) such as; non- adherence to by-laws on garbage management; lack of garbage management strategy and plan, failure to maintain records and data on garbage collected, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate garbage collection equipment and lack of protective wear."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "supplementary funds to run the quarantine centre which funds were also not enough. \uf0b7 Pension and Gratuity arrears totalling to UGX.0.505Bn remained unsettled at close of the year. The District further failed to repay a local revenue advance of UGX.0.024Bn to MOFPED. \uf0b7 I noted that the District processed titles for Kaderuna and Gadumire schools without surveying the land. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register, failure to capture vehicles in the fixed assets module of the GFMIS, failure to inspect and reconcile vehicles to the asset register, lack of a fleet management policy, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Budaka Health Center IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the medical equipment and referral of mothers to other health units due to highly complicated cases for specialised services and inadequate staff such as the theatre assistants and anaesthetic officers. \uf0b7 Shoddy and abandoned works on the upgrade of Namusita HCII to III and constructions works at Kamonkoli Seed School.", null], ["16", "Tororo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 16% of the sampled targets were fully achieved and 84% were partially achieved. \uf0b7 The Municipal Council collected 25% of its budgeted local revenue and received 63% of the funds expected from treasury and 100% from other government units was realized. The Municipal Council had unspent balances of UGX 1.487Bn (15%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 9 outputs, 6 (66%) were fully quantified, 1 (11%) was insufficiently quantified and 2 (22%) were not quantified at all. Out of a sample of 6 quantified outputs, only 2 (33%) were fully implemented while 2 (33%) were partially implemented and 2 (33%) were not implemented at all. \uf0b7 The municipality did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I also noted that all the 4 quarterly performance reports (PBS) were not timely submitted to MoFPED. \uf0b7 I noted that UGX 0.043Bn was diverted under the USMID Project. \uf0b7 I noted shortcomings in the entity\u2019s fleet management, which included: lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines, failure to allocate vehicles to key service centers and failure prepare a maintenance work plan. \uf0b7 I noted challenges at Bison Health Centre III such as; lack of regular maintenance of medical equipment, non-functional medical equipment, and lack of medical equipment. \uf0b7 I studied the statistical data of mothers\u2019 delivery at Bison Health Centre III and noted that a total of 129 deliveries were conducted at the facility during the year, all of which were normal deliveries. The facility did not register any maternal deaths during the period. I further noted that 9 cases which required more specialized attention were referred to higher health facilities. \uf0b7 I noted anomalies in the management of garbage (solid waste) such as; non- adherence to by-laws on garbage management; lack of garbage management strategy and plan, failure to maintain records and data on garbage collected, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate garbage collection equipment and lack of protective wear."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "297", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the physical planning in the municipality and noted challenges such as; lack of approved PDP and detailed plans, lack of Urban Physical Planning Committee, inadequate funding of the detailed plans of the Physical Development Plan activities, unauthorized alteration of Physical Development Plan, lack of development permits in support of ongoing physical developments.", null], ["17", "Bududa DLG **Opinion** Unqualified", "\uf0b7 The district collected 57.3% of its budgeted local revenue and received 100% of the funds expected from treasury and 60% from other government units while 77.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.822Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.453Bn for the year contrary to the budget execution circular. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 14 outputs, 6 (42%) were fully quantified, 4 (29%) were insufficiently quantified and 4 (29%) were not quantified at all. Out of a sample of 6 quantified outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED, MoLG, OPM and NPA. \uf0b7 I noted that quarterly performance reports for 1 and 2 were submitted after the deadline. \uf0b7 I noted that UGX.0.0015Bn of the COVID funds received was spent at source without banking it. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Some items were not taken on charge, quality of items received was not checked and verified before receipt and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted that the District is currently battling legal cases against Kamcon Co. Ltd and Butta contractors. \uf0b7 I noted that out of the approved staff structure of 1,824 positions 473 positions were vacant. \uf0b7 I noted that the District had 20 acres of untitled land making it prone to encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record assets in the asset register and in the format prescribed by the Accountant General, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, insufficient fleet to the key service centres and inadequate of vehicle maintenance funding. \uf0b7 I noted that under UGFIT, UGX.0.369Bn was unspent and returned to the UCF. \uf0b7 I noted weaknesses in the payroll Management such as; under payment to Uganda Bankers Association/Uganda Consumer Lenders (UGX 0.0076Bn) and under remittance to UNATU (UGX 0.005Bn). \uf0b7 I noted that Bududa Hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, non-functioning equipment and referral of mothers to other health units due to stock out of blood and lack of antitheist. \uf0b7 I noted challenges in the procurement of public works during the year such as; failure to fully implement the procurement plan and unreported micro procurements (UGX 0.011Bn). \uf0b7 Under the implementation of the URF,I noted that there was a budget deficit of UGX 0.078Bn (27.16%) and un- maintained roads of Nalufu-Shazou and Bumayoka-Bunandutu. \uf0b7 I noted non disposal of 3 vehicles, 10 motorcycles and 960 old Bududa hospital items."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I reviewed the physical planning in the municipality and noted challenges such as; lack of approved PDP and detailed plans, lack of Urban Physical Planning Committee, inadequate funding of the detailed plans of the Physical Development Plan activities, unauthorized alteration of Physical Development Plan, lack of development permits in support of ongoing physical developments.", null], ["17", "Bududa DLG **Opinion** Unqualified", "\uf0b7 The district collected 57.3% of its budgeted local revenue and received 100% of the funds expected from treasury and 60% from other government units while 77.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.822Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.453Bn for the year contrary to the budget execution circular. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 14 outputs, 6 (42%) were fully quantified, 4 (29%) were insufficiently quantified and 4 (29%) were not quantified at all. Out of a sample of 6 quantified outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED, MoLG, OPM and NPA. \uf0b7 I noted that quarterly performance reports for 1 and 2 were submitted after the deadline. \uf0b7 I noted that UGX.0.0015Bn of the COVID funds received was spent at source without banking it. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Some items were not taken on charge, quality of items received was not checked and verified before receipt and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted that the District is currently battling legal cases against Kamcon Co. Ltd and Butta contractors. \uf0b7 I noted that out of the approved staff structure of 1,824 positions 473 positions were vacant. \uf0b7 I noted that the District had 20 acres of untitled land making it prone to encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record assets in the asset register and in the format prescribed by the Accountant General, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, insufficient fleet to the key service centres and inadequate of vehicle maintenance funding. \uf0b7 I noted that under UGFIT, UGX.0.369Bn was unspent and returned to the UCF. \uf0b7 I noted weaknesses in the payroll Management such as; under payment to Uganda Bankers Association/Uganda Consumer Lenders (UGX 0.0076Bn) and under remittance to UNATU (UGX 0.005Bn). \uf0b7 I noted that Bududa Hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, non-functioning equipment and referral of mothers to other health units due to stock out of blood and lack of antitheist. \uf0b7 I noted challenges in the procurement of public works during the year such as; failure to fully implement the procurement plan and unreported micro procurements (UGX 0.011Bn). \uf0b7 Under the implementation of the URF,I noted that there was a budget deficit of UGX 0.078Bn (27.16%) and un- maintained roads of Nalufu-Shazou and Bumayoka-Bunandutu. \uf0b7 I noted non disposal of 3 vehicles, 10 motorcycles and 960 old Bududa hospital items."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "298", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted failure to recover YLP and UWEP funds to a tune of UGX.0.539Bn and UGX.0.282Bn respectively.", null], ["18", "Busia DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 65.3% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53% from other government units while 41% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.580Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 23 outputs, 10 (44%) were fully quantified, 1 (4%) was insufficiently quantified and 12 (52%) were not quantified at all. Out of a sample of 10 quantified outputs, only 6 (60%) were fully implemented and 4 (40%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. However, i noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the cash received under management of COVID intervention of UGX.0.010Bn was not banked but used at source. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 Cash donation totalling UGX.0.008Bn received from different donors as COVID intervention was not banked. \uf0b7 I noted that out of 2,396 approved staff structure, 2,073 (86.5%) positions were filled leaving 323 (13.5%) posts vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, failure to capture the motor vehicles in the fixed assets module of the GFMIS, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, inadequate allocation of vehicles to key service centers, in aadequate of Vehicle Maintenance Funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Masafu district Hospital faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units stock out of blood and no antitheist. \uf0b7 I noted that the district did not prepare progress reports for the donor funds amounting to UGX.0.223Bn. \uf0b7 I noted challenges in the procurement during the year such as; failure to fully implement the procurement plan of procurements worth UGX 1.102Bn. \uf0b7 I noted that a number of vehicles and motorcycles had broken down and others were due for disposal because of their poor mechanical state. \uf0b7 I noted failure to recover funds under the YLP to a tune of UGX. 1.097Bn as at 30th June 2020."], ["19", "Busia MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 30% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 173.4% of its budgeted local revenue and received 93.8% of the funds expected from treasury and 8.2% from other government units while 35% funds budgeted from external sources was realized. The district had unspent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted failure to recover YLP and UWEP funds to a tune of UGX.0.539Bn and UGX.0.282Bn respectively.", null], ["18", "Busia DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 65.3% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53% from other government units while 41% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.580Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 23 outputs, 10 (44%) were fully quantified, 1 (4%) was insufficiently quantified and 12 (52%) were not quantified at all. Out of a sample of 10 quantified outputs, only 6 (60%) were fully implemented and 4 (40%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. However, i noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the cash received under management of COVID intervention of UGX.0.010Bn was not banked but used at source. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 Cash donation totalling UGX.0.008Bn received from different donors as COVID intervention was not banked. \uf0b7 I noted that out of 2,396 approved staff structure, 2,073 (86.5%) positions were filled leaving 323 (13.5%) posts vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, failure to capture the motor vehicles in the fixed assets module of the GFMIS, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, inadequate allocation of vehicles to key service centers, in aadequate of Vehicle Maintenance Funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Masafu district Hospital faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units stock out of blood and no antitheist. \uf0b7 I noted that the district did not prepare progress reports for the donor funds amounting to UGX.0.223Bn. \uf0b7 I noted challenges in the procurement during the year such as; failure to fully implement the procurement plan of procurements worth UGX 1.102Bn. \uf0b7 I noted that a number of vehicles and motorcycles had broken down and others were due for disposal because of their poor mechanical state. \uf0b7 I noted failure to recover funds under the YLP to a tune of UGX. 1.097Bn as at 30th June 2020."], ["19", "Busia MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 30% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 173.4% of its budgeted local revenue and received 93.8% of the funds expected from treasury and 8.2% from other government units while 35% funds budgeted from external sources was realized. The district had unspent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "299", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "balances of UGX 6.137Bn (50.6%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 13 (81%) were fully quantified and 3 (19%) were not quantified at all. Out of a sample of 13 quantified outputs, only 7 (54%) were fully implemented while 4 (31%) were partially implemented and 2 (15%) were not implemented at all. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that quarterly performance reports for 1 and 4 were submitted after the deadline. However, I noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipality had unspent balance of UGX 5.759Bn of which UGX.0.375Bn was transferred to treasury, leaving a balance of UGX.5.383Bn unspent. \uf0b7 I noted that receivables to a tune of UGX.0.256Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 Out of the approved staff structure of 512 positions 217 positions have been filled, leaving 215 positions vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to trace vehicles to the staff or locations, lack of a fleet management policy, failure to allocate vehicles to the individuals, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Busia Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units due to stock out of blood and no antitheist. \uf0b7 I noted challenges in the implementation of physical development plans such as; lack of approved PDP and detailed Plans and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that there were neither by-laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council. \uf0b7 I also noted that Busia MC had inadequate; Public awareness and sensitization, funding for Garbage management and Equipment and facilities for Garbage collection and disposal.", null], ["20", "Kibuku DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 67% of the sampled targets were fully achieved and 33% were partially achieved. \uf0b7 The district collected 81% of its budgeted local revenue and received 96% of the funds expected from treasury and 76% from other government units. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs, 9 (90%) were fully quantified while 1 (10%) was not quantified at all. Out of the 9 quantified out-puts, 5(56%) were fully implemented while 4 (44%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 The district received UGX.205M for COVID interventions and 80% of these funds were utilized. The balance of UGX.40m transferred to the treasury. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and lack of district task force minutes. \uf0b7 Items that were received in Kind were neither valued nor taken on charge, there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items was approved by the task force as guided by the PSST."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "balances of UGX 6.137Bn (50.6%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 13 (81%) were fully quantified and 3 (19%) were not quantified at all. Out of a sample of 13 quantified outputs, only 7 (54%) were fully implemented while 4 (31%) were partially implemented and 2 (15%) were not implemented at all. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that quarterly performance reports for 1 and 4 were submitted after the deadline. However, I noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipality had unspent balance of UGX 5.759Bn of which UGX.0.375Bn was transferred to treasury, leaving a balance of UGX.5.383Bn unspent. \uf0b7 I noted that receivables to a tune of UGX.0.256Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 Out of the approved staff structure of 512 positions 217 positions have been filled, leaving 215 positions vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to trace vehicles to the staff or locations, lack of a fleet management policy, failure to allocate vehicles to the individuals, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Busia Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units due to stock out of blood and no antitheist. \uf0b7 I noted challenges in the implementation of physical development plans such as; lack of approved PDP and detailed Plans and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that there were neither by-laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council. \uf0b7 I also noted that Busia MC had inadequate; Public awareness and sensitization, funding for Garbage management and Equipment and facilities for Garbage collection and disposal.", null], ["20", "Kibuku DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 67% of the sampled targets were fully achieved and 33% were partially achieved. \uf0b7 The district collected 81% of its budgeted local revenue and received 96% of the funds expected from treasury and 76% from other government units. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs, 9 (90%) were fully quantified while 1 (10%) was not quantified at all. Out of the 9 quantified out-puts, 5(56%) were fully implemented while 4 (44%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 The district received UGX.205M for COVID interventions and 80% of these funds were utilized. The balance of UGX.40m transferred to the treasury. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and lack of district task force minutes. \uf0b7 Items that were received in Kind were neither valued nor taken on charge, there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items was approved by the task force as guided by the PSST."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "300", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that on 1st July 2020, there was theft of district cash worth UGX.0.0051Bn and various district property. \uf0b7 I noted failure to maintain Kataka-Kiryolo-Nangololo Road under the URF project. The road surface is being washed away by running water and there delays in the installation of culverts. \uf0b7 The district has a shortage of teachers, inadequate and inferior latrine facilities, inadequate desks and classrooms among others. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, and failure to carry out inspection and reconciliation of motor vehicles, absence of fleet management policy, inadequate allocation of vehicles to key service centers , and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibuku Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and referral of mothers to other health units\u2019 inability due to handle cases of obstructed labor, previous scars and cases in need of blood transfusion services. \uf0b7 I noted that there is delayed progress on the Upgrade of Nalubembe HC II to HC III and Kabweri & Kasasira Seed Schools. \uf0b7 I noted that the contractor (M/s Lab-Plus Ltd) who undertook the Construction of Kabweri & Kasasira Seed Schools did not present a valid performance security worth UGX.398m as stipulated in the contract.", null], ["21", "Kapchorwa MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87.5% of the sampled targets were fully achieved, 6.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The municipality collected 6.8% of its budgeted local revenue and received 90% of the funds expected from treasury and 100.08% from other government was realized. The Municipality had unspent balances of UGX 0.30Bn (4%) which was sent back to treasury. \uf0b7 I sampled 33 out-puts, 11 outputs with a total of 48 activities representing 33% were fully quantified, 2 outputs with 10 activities representing 6% were partially quantified while 20 outputs with 67 activities representing 60.6%were not quantified at all. Of the 11 outputs that were fully quantified with a total of 48 activities worth UGX.0.62bn, 4 outputs with 8 activities worth UGX.0.063Bn were fully implemented, 6 outputs with 38 activities worth UGX.0.555Bn were partially implemented and 1 output with 2 activities worth UGX.0.002Bn was not implemented. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, and Q4 after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipal Council had outstanding payables of UGX.0.655Bn by the end of the year ended June, 2020. \uf0b7 It observed that the Municipal Council remitted to Treasury only UGX.0.017Bn (34%) as local revenue recovered, leaving a balance of UGX.0.034Bn (66%) outstanding. I further noted that the outstanding advance was not recognized as a liability/payable in the financial statements. \uf0b7 I observed that the Municipal Council lacked titles for Chepsukunya land and 2 acres of Ngoriomwo Land located in Kween District. \uf0b7 I observed that the Eastern Division has under-utilized the CAIIP project\u2019s market, milk cooler and Artificial insemination kit systems for over a decade. \uf0b7 I observed withdrawals in excess of the cash limits amounting to UGX 0.025Bn. \uf0b7 I noted that whereas a sum of UGX.0.050Bn (100%) was warranted and released for acquisition of motor vehicles, by the, funds were instead used to buy four new motorcycles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that on 1st July 2020, there was theft of district cash worth UGX.0.0051Bn and various district property. \uf0b7 I noted failure to maintain Kataka-Kiryolo-Nangololo Road under the URF project. The road surface is being washed away by running water and there delays in the installation of culverts. \uf0b7 The district has a shortage of teachers, inadequate and inferior latrine facilities, inadequate desks and classrooms among others. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, and failure to carry out inspection and reconciliation of motor vehicles, absence of fleet management policy, inadequate allocation of vehicles to key service centers , and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibuku Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and referral of mothers to other health units\u2019 inability due to handle cases of obstructed labor, previous scars and cases in need of blood transfusion services. \uf0b7 I noted that there is delayed progress on the Upgrade of Nalubembe HC II to HC III and Kabweri & Kasasira Seed Schools. \uf0b7 I noted that the contractor (M/s Lab-Plus Ltd) who undertook the Construction of Kabweri & Kasasira Seed Schools did not present a valid performance security worth UGX.398m as stipulated in the contract.", null], ["21", "Kapchorwa MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87.5% of the sampled targets were fully achieved, 6.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The municipality collected 6.8% of its budgeted local revenue and received 90% of the funds expected from treasury and 100.08% from other government was realized. The Municipality had unspent balances of UGX 0.30Bn (4%) which was sent back to treasury. \uf0b7 I sampled 33 out-puts, 11 outputs with a total of 48 activities representing 33% were fully quantified, 2 outputs with 10 activities representing 6% were partially quantified while 20 outputs with 67 activities representing 60.6%were not quantified at all. Of the 11 outputs that were fully quantified with a total of 48 activities worth UGX.0.62bn, 4 outputs with 8 activities worth UGX.0.063Bn were fully implemented, 6 outputs with 38 activities worth UGX.0.555Bn were partially implemented and 1 output with 2 activities worth UGX.0.002Bn was not implemented. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, and Q4 after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipal Council had outstanding payables of UGX.0.655Bn by the end of the year ended June, 2020. \uf0b7 It observed that the Municipal Council remitted to Treasury only UGX.0.017Bn (34%) as local revenue recovered, leaving a balance of UGX.0.034Bn (66%) outstanding. I further noted that the outstanding advance was not recognized as a liability/payable in the financial statements. \uf0b7 I observed that the Municipal Council lacked titles for Chepsukunya land and 2 acres of Ngoriomwo Land located in Kween District. \uf0b7 I observed that the Eastern Division has under-utilized the CAIIP project\u2019s market, milk cooler and Artificial insemination kit systems for over a decade. \uf0b7 I observed withdrawals in excess of the cash limits amounting to UGX 0.025Bn. \uf0b7 I noted that whereas a sum of UGX.0.050Bn (100%) was warranted and released for acquisition of motor vehicles, by the, funds were instead used to buy four new motorcycles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "301", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted shortcomings in the Municipal Council\u2019s fleet management which included; lack of a fleet management policy, in-adequate allocation of vehicles to key service centers and motor vehicle LG008-046 was grounded due to an accident and FAW Tipper truck was grounded due to Engine Complications \uf0b7 I noted challenges in the implementation Physical Development plan such as; expired physical and failure by the physical planning committee to meet regularly. \uf0b7 I noted that challenges in garbage management such as; there were neither by- laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council, failure to undertake Public awareness and sensitization, inadequate equipment and facilities for Garbage collection and disposal, failure to ensure Clean Sanitary Conditions in the Municipality and limited funding for garbage management. \uf0b7 There is lack of adequate medical equipment at Tegere\u2019s Health Centre IV. \uf0b7 I noted the delayed Completion of Works on the upgrade of Kaplelko HC II to HCIII. I noted that the Contractor was using one of the staff houses to store materials like wheel barrows, spades and cement.", null], ["", "**MBARARA BRANCH**", ""], ["1", "Kiruhura DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, 67% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 58.1% of its budgeted local revenue and received 93% of the funds expected from treasury and 58% from other government units while 48% came from external sources. The district had unspent balances of UGX 0.902Bn which was sent back to treasury. \uf0b7 All the 7 outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 2 (29%) were fully implemented, while 5 (71%) were partially implemented. \uf0b7 Out of 4 quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX 0.165Bn was utilized and the balance of UGX 0.04Bn was returned to the consolidated fund. \uf0b7 I noted that even though the district received and spent all the funds as per the COVID 19 work plan, the planned activities were not all fully implemented. I noted that 395 items were not taken on charge even though the COVID19 team reported them as donations. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, insufficient fleet and irregular maintenance of the district vehicles. \uf0b7 I also noted low absorption of UgIFT funds to a tune of UGX.0.312Bn (48%). \uf0b7 There was also irregular payment of VAT worth UGX. 0.052Bn to the Contractor of UgIFT Project which is a World Bank project exempted from VAT. \uf0b7 I also noted delayed completion of the project. Audit inspections carried out on 29th July 2020 revealed, that works were at wall plate level one month behind schedule. \uf0b7 I noted that Kiruhura District HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and none functioning medical equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted shortcomings in the Municipal Council\u2019s fleet management which included; lack of a fleet management policy, in-adequate allocation of vehicles to key service centers and motor vehicle LG008-046 was grounded due to an accident and FAW Tipper truck was grounded due to Engine Complications \uf0b7 I noted challenges in the implementation Physical Development plan such as; expired physical and failure by the physical planning committee to meet regularly. \uf0b7 I noted that challenges in garbage management such as; there were neither by- laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council, failure to undertake Public awareness and sensitization, inadequate equipment and facilities for Garbage collection and disposal, failure to ensure Clean Sanitary Conditions in the Municipality and limited funding for garbage management. \uf0b7 There is lack of adequate medical equipment at Tegere\u2019s Health Centre IV. \uf0b7 I noted the delayed Completion of Works on the upgrade of Kaplelko HC II to HCIII. I noted that the Contractor was using one of the staff houses to store materials like wheel barrows, spades and cement.", null], ["", "**MBARARA BRANCH**", ""], ["1", "Kiruhura DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, 67% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 58.1% of its budgeted local revenue and received 93% of the funds expected from treasury and 58% from other government units while 48% came from external sources. The district had unspent balances of UGX 0.902Bn which was sent back to treasury. \uf0b7 All the 7 outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 2 (29%) were fully implemented, while 5 (71%) were partially implemented. \uf0b7 Out of 4 quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX 0.165Bn was utilized and the balance of UGX 0.04Bn was returned to the consolidated fund. \uf0b7 I noted that even though the district received and spent all the funds as per the COVID 19 work plan, the planned activities were not all fully implemented. I noted that 395 items were not taken on charge even though the COVID19 team reported them as donations. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, insufficient fleet and irregular maintenance of the district vehicles. \uf0b7 I also noted low absorption of UgIFT funds to a tune of UGX.0.312Bn (48%). \uf0b7 There was also irregular payment of VAT worth UGX. 0.052Bn to the Contractor of UgIFT Project which is a World Bank project exempted from VAT. \uf0b7 I also noted delayed completion of the project. Audit inspections carried out on 29th July 2020 revealed, that works were at wall plate level one month behind schedule. \uf0b7 I noted that Kiruhura District HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and none functioning medical equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted shortcomings in the Municipal Council\u2019s fleet management which included; lack of a fleet management policy, in-adequate allocation of vehicles to key service centers and motor vehicle LG008-046 was grounded due to an accident and FAW Tipper truck was grounded due to Engine Complications \uf0b7 I noted challenges in the implementation Physical Development plan such as; expired physical and failure by the physical planning committee to meet regularly. \uf0b7 I noted that challenges in garbage management such as; there were neither by- laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council, failure to undertake Public awareness and sensitization, inadequate equipment and facilities for Garbage collection and disposal, failure to ensure Clean Sanitary Conditions in the Municipality and limited funding for garbage management. \uf0b7 There is lack of adequate medical equipment at Tegere\u2019s Health Centre IV. \uf0b7 I noted the delayed Completion of Works on the upgrade of Kaplelko HC II to HCIII. I noted that the Contractor was using one of the staff houses to store materials like wheel barrows, spades and cement.", null], ["", "**MBARARA BRANCH**", ""], ["1", "Kiruhura DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, 67% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 58.1% of its budgeted local revenue and received 93% of the funds expected from treasury and 58% from other government units while 48% came from external sources. The district had unspent balances of UGX 0.902Bn which was sent back to treasury. \uf0b7 All the 7 outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 2 (29%) were fully implemented, while 5 (71%) were partially implemented. \uf0b7 Out of 4 quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX 0.165Bn was utilized and the balance of UGX 0.04Bn was returned to the consolidated fund. \uf0b7 I noted that even though the district received and spent all the funds as per the COVID 19 work plan, the planned activities were not all fully implemented. I noted that 395 items were not taken on charge even though the COVID19 team reported them as donations. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, insufficient fleet and irregular maintenance of the district vehicles. \uf0b7 I also noted low absorption of UgIFT funds to a tune of UGX.0.312Bn (48%). \uf0b7 There was also irregular payment of VAT worth UGX. 0.052Bn to the Contractor of UgIFT Project which is a World Bank project exempted from VAT. \uf0b7 I also noted delayed completion of the project. Audit inspections carried out on 29th July 2020 revealed, that works were at wall plate level one month behind schedule. \uf0b7 I noted that Kiruhura District HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and none functioning medical equipment."], ["2", "Kanungu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 75% were partially achieved while 25% were not achieved at all. \uf0b7 The District collected 37% of its budgeted local revenue and received 103% of the funds expected from treasury and 28% from other government units while 60% funds budgeted from external sources was realized. The district had unspent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "302", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "balances of UGX 1.04Bn which was sent back to treasury. \uf0b7 All the 7 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did not submit performance reports for Q1, Q2, Q3, Q4 and there were no monitoring and evaluation reports submitted as required. \uf0b7 I noted weaknesses in the management of Ebola and donor funds including inadequately accounted for funds for case management and Infection Prevention and Control, irregular payment of funds for deployment of Health Workers to carry out surveillance at point of entry to councillors and inadequately accounted for GAVI funds, \uf0b7 I noted that the district irregularly allocated part of the stock farm land to a private developer with unclear responsibilities in the MOU and unaccounted for heifers at the stock farm, \uf0b7 Weaknesses were also noted in the implementation of COVID-19 interventions including unbanked cash spent at source of 4m, under absorption of funds by 14%, diversion of 24m to non-Covid related activities, unaccounted for funds of 24m, no records for receipt and issue of donations received in kind, the quarantine centre at Matanda had no running water, had inadequate PPEs and no stores personnel. \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General and no vehicle maintenance plans. \uf0b7 I noted that Kanungu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, idle medical equipment such as infant incubator and the phototherapy unit, the hospital referred 2.4% of maternal cases to other facilities due to inadequate medical equipment at the hospital and the presence of better medical equipment at subordinate health facilities of Rugyeyo HC III and Kanungu HC IV, lack of other essential medical equipment for handling of maternal cases such as ultra sound scan equipment for expectant mothers, X- ray equipment and the hospital did not have an operating ambulance.", null], ["3", "Mbarara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 43% of the sampled targets were fully achieved, 57% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 72% of its budgeted local revenue and received 101% of the funds expected from treasury and 70% from other government units while 54.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.19Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 11 (69%) were fully implemented, while 3 (19%) were partially implemented and 2 (13%) were not implemented at all. \uf0b7 I noted that the District failed to submit quarterly monitoring reports to the Office of the Prime Minister contrary to the budget execution circular. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted through interactions with the task force members that donations in kind for COVID management were neither recorded in the district stores ledger nor receipted/acknowledged. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.240Bn in rent, goods and services consumed \uf0b7 There were weaknesses in the management of the districts fleet including;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "balances of UGX 1.04Bn which was sent back to treasury. \uf0b7 All the 7 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did not submit performance reports for Q1, Q2, Q3, Q4 and there were no monitoring and evaluation reports submitted as required. \uf0b7 I noted weaknesses in the management of Ebola and donor funds including inadequately accounted for funds for case management and Infection Prevention and Control, irregular payment of funds for deployment of Health Workers to carry out surveillance at point of entry to councillors and inadequately accounted for GAVI funds, \uf0b7 I noted that the district irregularly allocated part of the stock farm land to a private developer with unclear responsibilities in the MOU and unaccounted for heifers at the stock farm, \uf0b7 Weaknesses were also noted in the implementation of COVID-19 interventions including unbanked cash spent at source of 4m, under absorption of funds by 14%, diversion of 24m to non-Covid related activities, unaccounted for funds of 24m, no records for receipt and issue of donations received in kind, the quarantine centre at Matanda had no running water, had inadequate PPEs and no stores personnel. \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General and no vehicle maintenance plans. \uf0b7 I noted that Kanungu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, idle medical equipment such as infant incubator and the phototherapy unit, the hospital referred 2.4% of maternal cases to other facilities due to inadequate medical equipment at the hospital and the presence of better medical equipment at subordinate health facilities of Rugyeyo HC III and Kanungu HC IV, lack of other essential medical equipment for handling of maternal cases such as ultra sound scan equipment for expectant mothers, X- ray equipment and the hospital did not have an operating ambulance.", null], ["3", "Mbarara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 43% of the sampled targets were fully achieved, 57% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 72% of its budgeted local revenue and received 101% of the funds expected from treasury and 70% from other government units while 54.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.19Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 11 (69%) were fully implemented, while 3 (19%) were partially implemented and 2 (13%) were not implemented at all. \uf0b7 I noted that the District failed to submit quarterly monitoring reports to the Office of the Prime Minister contrary to the budget execution circular. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted through interactions with the task force members that donations in kind for COVID management were neither recorded in the district stores ledger nor receipted/acknowledged. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.240Bn in rent, goods and services consumed \uf0b7 There were weaknesses in the management of the districts fleet including;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "303", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "improper maintenance of motor vehicle records, lack of a fleet management policy and irregularities in the motor vehicle allocation. \uf0b7 I noted that Bwizibwera HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referrals of mothers due to power shortage, lack of oxygen, few C-section sets and few medical officers. \uf0b7 I also noted delayed completion of Bukiro seed school project under UgIFT.", null], ["4", "Ntungamo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 97% of its budgeted local revenue and received 101% of the funds expected from treasury and 26% from other government units while 63% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 22 quantified outputs, 6 (27%) were fully implemented, while 16 (73%) were partially implemented. \uf0b7 I noted that all the two (50%) quarterly reports were not submitted on time, that is Q1 and Q4 reports \uf0b7 I noted that there were no exceptions raised on management of COVID19 interventions \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, the drivers were not periodically tested, did not undergo medical examination and none of the drivers underwent periodic training including defensive driving at a recognized training institute, and inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Itojo hospital faced challenges in delivery of maternal health services such as lack of adequate medical equipment, non-functioning equipment like auto claves and dropplers, referrals of mothers due to unreliable electricity, no stand-by generator, sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Kihanga Seed Secondary School project and delayed Upgrading of Kyamwasha and Karuruma HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["5", "Rukungiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 94% of its budgeted local revenue and received 99% of the funds expected from treasury and 60% from other government units while 48% funds budgeted from external sources was realized. \uf0b7 The 7 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) was fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "improper maintenance of motor vehicle records, lack of a fleet management policy and irregularities in the motor vehicle allocation. \uf0b7 I noted that Bwizibwera HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referrals of mothers due to power shortage, lack of oxygen, few C-section sets and few medical officers. \uf0b7 I also noted delayed completion of Bukiro seed school project under UgIFT.", null], ["4", "Ntungamo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 97% of its budgeted local revenue and received 101% of the funds expected from treasury and 26% from other government units while 63% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 22 quantified outputs, 6 (27%) were fully implemented, while 16 (73%) were partially implemented. \uf0b7 I noted that all the two (50%) quarterly reports were not submitted on time, that is Q1 and Q4 reports \uf0b7 I noted that there were no exceptions raised on management of COVID19 interventions \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, the drivers were not periodically tested, did not undergo medical examination and none of the drivers underwent periodic training including defensive driving at a recognized training institute, and inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Itojo hospital faced challenges in delivery of maternal health services such as lack of adequate medical equipment, non-functioning equipment like auto claves and dropplers, referrals of mothers due to unreliable electricity, no stand-by generator, sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Kihanga Seed Secondary School project and delayed Upgrading of Kyamwasha and Karuruma HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["5", "Rukungiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 94% of its budgeted local revenue and received 99% of the funds expected from treasury and 60% from other government units while 48% funds budgeted from external sources was realized. \uf0b7 The 7 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) was fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "304", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district did not have a land title for Bwanga stock farm \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units and inadequate vehicles for service delivery. \uf0b7 I noted that Bugangari HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding and referrals of 12% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services. \uf0b7 I also noted delayed completion of Kebisoni Seed Secondary School project and delayed operationalization of Karuhembe HCIII as well as delayed physical progress of the works at Kasheshe Health Centre III under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used \uf0b7 I noted that the district paid VAT of 127m for the upgrade of Kasheshe HC II and Karuhembe HC II to HC IIIs yet the project is funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I also noted inadequate funding to URF where only 89% of the budgeted funding was realized by the district which left 25.2 km of roads not worked on.", null], ["6", "Isingiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The District collected 63% of its budgeted local revenue and received 90% of the funds expected from treasury and 37% from other government units while 58% funds budgeted from external sources was realized. The district had unspent balances of UGX 4.78Bn which was sent back to treasury. \uf0b7 All the 25 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of the 25 quantified outputs, 5 (20%) were fully implemented, while 2 (8%) were partially implemented and 18 (72%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. There were also cases of inaccurate reporting with inconsistencies in some cases between reported levels of performance and actual verification of performance \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted staffing gaps where out of the approved structure of the district of 574 positions, only 307 (53.5%) positions were filled, leaving 267 (46.5%) positions vacant. \uf0b7 I noted that the District did not have land titles for over 52 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, grounded vehicles, vehicles without service charts, non- maintenance of fuel registers as well as non-valuation and disposal of recommended vehicles for disposal \uf0b7 I noted that Rwekubo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district did not have a land title for Bwanga stock farm \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units and inadequate vehicles for service delivery. \uf0b7 I noted that Bugangari HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding and referrals of 12% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services. \uf0b7 I also noted delayed completion of Kebisoni Seed Secondary School project and delayed operationalization of Karuhembe HCIII as well as delayed physical progress of the works at Kasheshe Health Centre III under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used \uf0b7 I noted that the district paid VAT of 127m for the upgrade of Kasheshe HC II and Karuhembe HC II to HC IIIs yet the project is funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I also noted inadequate funding to URF where only 89% of the budgeted funding was realized by the district which left 25.2 km of roads not worked on.", null], ["6", "Isingiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The District collected 63% of its budgeted local revenue and received 90% of the funds expected from treasury and 37% from other government units while 58% funds budgeted from external sources was realized. The district had unspent balances of UGX 4.78Bn which was sent back to treasury. \uf0b7 All the 25 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of the 25 quantified outputs, 5 (20%) were fully implemented, while 2 (8%) were partially implemented and 18 (72%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. There were also cases of inaccurate reporting with inconsistencies in some cases between reported levels of performance and actual verification of performance \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted staffing gaps where out of the approved structure of the district of 574 positions, only 307 (53.5%) positions were filled, leaving 267 (46.5%) positions vacant. \uf0b7 I noted that the District did not have land titles for over 52 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, grounded vehicles, vehicles without service charts, non- maintenance of fuel registers as well as non-valuation and disposal of recommended vehicles for disposal \uf0b7 I noted that Rwekubo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "305", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "idle medical equipment such as Diathermy Machine and two Printers. \uf0b7 An inspection of constructions indicated incomplete works on Construction of Seed Secondary School in Ruborogota sub-county at a contract price of UGX. 2,090,390,500.", null], ["7", "Bushenyi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 37.5% of the sampled targets were fully achieved, 62.5% were partially achieved. \uf0b7 The district collected 50% of its budgeted local revenue and received 98% of the funds expected from treasury and 36% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.56Bn which was sent back to treasury. \uf0b7 All the sampled 16 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 16 outputs, only 11 (68.8%) were fully implemented and 5 (31.2%) were partially implemented. \uf0b7 I noted that all 4 (100%) quarterly reports were submitted late. \uf0b7 The district received UGX 0.245Bn for COVID19 interventions and UGX 0.165Bn was utilized. The balance of UGX 0.080Bn was returned to the consolidated fund. \uf0b7 I noted that the entity received a number of donations in kind and in cash for COVID management which were not recorded in the receipt books and stores ledgers of the district. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module in the Financial Management system, lack of a fleet management policy and irregular allocation of motor vehicles. \uf0b7 I noted that Kyabugimbi HC IV faced challenges in delivery of services such as lack of adequate medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kabushaho seed school project and Kibazi Health Centre III under UgIFT."], ["8", "Kisoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 7% of the sampled targets were fully achieved, 91% were partially achieved while 2% were not achieved at all. \uf0b7 The District collected 31% of its budgeted local revenue and received 100% of the funds expected from treasury and 90% from other government units while 33% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.247Bn which was sent back to treasury. \uf0b7 All the sampled 13 outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 10 (76%) were fully implemented, while 3 (24%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did submit quarterly performance reports for Q2, Q3, Q4 after the required deadline while inconsistencies were noted in the reported level of performance and actual verified performance \uf0b7 There were weaknesses in the management of the district fleet including; lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition, one (1) vehicle was involved in an accident and was still in the garage, inadequate allocation of vehicles to service delivery, and no vehicle maintenance plans \uf0b7 I noted that Kisoro District Hospital faced challenges in delivery of services such as lack of adequate medical equipment including B.P Machine-Maternity Ward, diagnostic Equipment set for the ward, diagnostic Equipment set for the MCH, Hospital Bed baby cot and Suction apparatus-foot and stock out of essential theatre materials, the hospital referred a number of maternal cases to other"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "idle medical equipment such as Diathermy Machine and two Printers. \uf0b7 An inspection of constructions indicated incomplete works on Construction of Seed Secondary School in Ruborogota sub-county at a contract price of UGX. 2,090,390,500.", null], ["7", "Bushenyi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 37.5% of the sampled targets were fully achieved, 62.5% were partially achieved. \uf0b7 The district collected 50% of its budgeted local revenue and received 98% of the funds expected from treasury and 36% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.56Bn which was sent back to treasury. \uf0b7 All the sampled 16 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 16 outputs, only 11 (68.8%) were fully implemented and 5 (31.2%) were partially implemented. \uf0b7 I noted that all 4 (100%) quarterly reports were submitted late. \uf0b7 The district received UGX 0.245Bn for COVID19 interventions and UGX 0.165Bn was utilized. The balance of UGX 0.080Bn was returned to the consolidated fund. \uf0b7 I noted that the entity received a number of donations in kind and in cash for COVID management which were not recorded in the receipt books and stores ledgers of the district. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module in the Financial Management system, lack of a fleet management policy and irregular allocation of motor vehicles. \uf0b7 I noted that Kyabugimbi HC IV faced challenges in delivery of services such as lack of adequate medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kabushaho seed school project and Kibazi Health Centre III under UgIFT."], ["8", "Kisoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 7% of the sampled targets were fully achieved, 91% were partially achieved while 2% were not achieved at all. \uf0b7 The District collected 31% of its budgeted local revenue and received 100% of the funds expected from treasury and 90% from other government units while 33% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.247Bn which was sent back to treasury. \uf0b7 All the sampled 13 outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 10 (76%) were fully implemented, while 3 (24%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did submit quarterly performance reports for Q2, Q3, Q4 after the required deadline while inconsistencies were noted in the reported level of performance and actual verified performance \uf0b7 There were weaknesses in the management of the district fleet including; lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition, one (1) vehicle was involved in an accident and was still in the garage, inadequate allocation of vehicles to service delivery, and no vehicle maintenance plans \uf0b7 I noted that Kisoro District Hospital faced challenges in delivery of services such as lack of adequate medical equipment including B.P Machine-Maternity Ward, diagnostic Equipment set for the ward, diagnostic Equipment set for the MCH, Hospital Bed baby cot and Suction apparatus-foot and stock out of essential theatre materials, the hospital referred a number of maternal cases to other"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "306", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "facilities due to inadequate medical equipment at the hospital and stock out of essential medical equipment at the maternity ward \uf0b7 A follow up on the implementation of UgIFT indicated delayed physical progress of the works at Nyakinama Seed School, Kagumba Health Centre III and facilities at Maregamo Health Centre III were not yet in use.", null], ["9", "Sheema DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 93% of the funds expected from treasury and 93% from other government units while 93% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.72Bn which was sent back to treasury. \uf0b7 All the 11 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 11 outputs, only 8 (72.7%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 I noted that the in-kind donations were not all valued as required by the Treasury Instructions and there was also no evidence that the quality of items received was checked and verified before receipt of these items. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records and inadequate allocation of fleet to key service centers \uf0b7 I noted that Kitagata Hospital faced challenges in delivery of services such as; lack of adequate medical equipment and non- functioning medical equipment and referral of mothers to other health units due to inadequate equipment. \uf0b7 I also noted delayed completion of Kigarama seed school project and Rugarama Health Centre III under UgIFT and inadequate contract supervision and monitoring."], ["10", "Mbarara MC **Opinion** Unqualified", "\uf0b7 I noted that a sum of UGX.783,407,446 relating to general staff salary was paid as gratuity without authority from MOFPED. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were partially achieved. \uf0b7 The Municipal collected 38% of its budgeted local revenue and received 88% of the funds expected from treasury while 69.2% came from other government units. The municipal had unspent balances of UGX 15,612,253,686 which was sent back to treasury. \uf0b7 All the sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 14 quantified outputs, 10 (71%) were fully implemented, while 4 (29%) were partially implemented. \uf0b7 The Quarterly performance reports for 1,2 and 4 quarters were submitted beyond the deadlines. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by the Accountant General, lack of approved a fleet management policy, insufficient fleet to key service centres and irregular maintenance of the Municipal vehicles. \uf0b7 The municipal received UGX. 116,830,000 out of the budgeted UGX. 123,740,000 under the physical development unit indicating a funding gap of UGX.6,910,000. \uf0b7 I observed that there were illegal structures in the municipality despite having served some with a notice of demolition. \uf0b7 I noted inadequate cover of bylaws regarding management of garbage in the Municipal. \uf0b7 I observed that there was failure by the Municipal Council to carry out procurement of Garbage collectors."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "facilities due to inadequate medical equipment at the hospital and stock out of essential medical equipment at the maternity ward \uf0b7 A follow up on the implementation of UgIFT indicated delayed physical progress of the works at Nyakinama Seed School, Kagumba Health Centre III and facilities at Maregamo Health Centre III were not yet in use.", null], ["9", "Sheema DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 93% of the funds expected from treasury and 93% from other government units while 93% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.72Bn which was sent back to treasury. \uf0b7 All the 11 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 11 outputs, only 8 (72.7%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 I noted that the in-kind donations were not all valued as required by the Treasury Instructions and there was also no evidence that the quality of items received was checked and verified before receipt of these items. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records and inadequate allocation of fleet to key service centers \uf0b7 I noted that Kitagata Hospital faced challenges in delivery of services such as; lack of adequate medical equipment and non- functioning medical equipment and referral of mothers to other health units due to inadequate equipment. \uf0b7 I also noted delayed completion of Kigarama seed school project and Rugarama Health Centre III under UgIFT and inadequate contract supervision and monitoring."], ["10", "Mbarara MC **Opinion** Unqualified", "\uf0b7 I noted that a sum of UGX.783,407,446 relating to general staff salary was paid as gratuity without authority from MOFPED. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were partially achieved. \uf0b7 The Municipal collected 38% of its budgeted local revenue and received 88% of the funds expected from treasury while 69.2% came from other government units. The municipal had unspent balances of UGX 15,612,253,686 which was sent back to treasury. \uf0b7 All the sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 14 quantified outputs, 10 (71%) were fully implemented, while 4 (29%) were partially implemented. \uf0b7 The Quarterly performance reports for 1,2 and 4 quarters were submitted beyond the deadlines. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by the Accountant General, lack of approved a fleet management policy, insufficient fleet to key service centres and irregular maintenance of the Municipal vehicles. \uf0b7 The municipal received UGX. 116,830,000 out of the budgeted UGX. 123,740,000 under the physical development unit indicating a funding gap of UGX.6,910,000. \uf0b7 I observed that there were illegal structures in the municipality despite having served some with a notice of demolition. \uf0b7 I noted inadequate cover of bylaws regarding management of garbage in the Municipal. \uf0b7 I observed that there was failure by the Municipal Council to carry out procurement of Garbage collectors."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "307", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted inadequate funding of garbage management despite the garbage volumes increasing every financial year. \uf0b7 I noted that the dumping site worth 120 acres is inadequate. It was designed to handle 70 tonnes of garbage per day, however the tonnage has now increased to 140-180 tonnes per day. \uf0b7 I noted that the USMID projects were underfunded to a tune of UGX. 257,881,504. \uf0b7 I noted that under the USMID project, UGX 56,281,778 remained unutilized at the end of the FY and was not returned to the consolidation fund.", null], ["11", "Kabale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved, 75% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 42.16% of its budgeted local revenue and received 98% of the funds expected from treasury and 41.13% from other government units while 91.25% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.49Bn which was sent back to treasury. \uf0b7 The 9 sampled outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 6 (69%) were fully implemented, while 3 (31%) were partially implemented. \uf0b7 The Quarterly performance reports for 1, 2 and 4 quarters were submitted beyond the deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 0.520Bn for COVID19 interventions. Out of UGX. 0.165Bn received from Treasury, UGX 0.162Bn (98%) was utilized. The balance of UGX 0.002Bn was returned to the consolidated fund. \uf0b7 I noted that out of the approved structure of 529 positions, 204(45%) positions still remain vacant. \uf0b7 I also noted that the scope of the internal audit was limited and the annual internal audit department work plans were not completed. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for acquisition of motor vehicles, improper maintenance of motor vehicle records, un-updated asset management module in the financial management system, lack of a fleet management policy, insufficient fleet, irregularities in assessment of driver competence, irregular maintenance of the district vehicles and irregularities in disposal of vehicles. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain medical equipment, none functioning medical equipment and referrals of mothers due to one doctor, one anaesthetist, no incubator an d blood transfusion services. \uf0b7 I also noted delayed completion of Buhara seed school project and Kasheregyenyi HC III under UgIFT. \uf0b7 I also noted failure of the District to submit a report on performance appraisal to the Ministry of Public Service before the deadline."], ["12", "Ibanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved and 60% were partially achieved. \uf0b7 The district collected 66.7% of its budgeted local revenue and received 99% of the funds expected from treasury while 92% came from other Government Units. 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.35Bn which was sent back to treasury. \uf0b7 7 outputs and 22 activities were fully quantified. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the format prescribed by Accountant general, lack of regular inspection and reconciliation of vehicles in the assets register, absence of fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted inadequate funding of garbage management despite the garbage volumes increasing every financial year. \uf0b7 I noted that the dumping site worth 120 acres is inadequate. It was designed to handle 70 tonnes of garbage per day, however the tonnage has now increased to 140-180 tonnes per day. \uf0b7 I noted that the USMID projects were underfunded to a tune of UGX. 257,881,504. \uf0b7 I noted that under the USMID project, UGX 56,281,778 remained unutilized at the end of the FY and was not returned to the consolidation fund.", null], ["11", "Kabale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved, 75% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 42.16% of its budgeted local revenue and received 98% of the funds expected from treasury and 41.13% from other government units while 91.25% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.49Bn which was sent back to treasury. \uf0b7 The 9 sampled outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 6 (69%) were fully implemented, while 3 (31%) were partially implemented. \uf0b7 The Quarterly performance reports for 1, 2 and 4 quarters were submitted beyond the deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 0.520Bn for COVID19 interventions. Out of UGX. 0.165Bn received from Treasury, UGX 0.162Bn (98%) was utilized. The balance of UGX 0.002Bn was returned to the consolidated fund. \uf0b7 I noted that out of the approved structure of 529 positions, 204(45%) positions still remain vacant. \uf0b7 I also noted that the scope of the internal audit was limited and the annual internal audit department work plans were not completed. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for acquisition of motor vehicles, improper maintenance of motor vehicle records, un-updated asset management module in the financial management system, lack of a fleet management policy, insufficient fleet, irregularities in assessment of driver competence, irregular maintenance of the district vehicles and irregularities in disposal of vehicles. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain medical equipment, none functioning medical equipment and referrals of mothers due to one doctor, one anaesthetist, no incubator an d blood transfusion services. \uf0b7 I also noted delayed completion of Buhara seed school project and Kasheregyenyi HC III under UgIFT. \uf0b7 I also noted failure of the District to submit a report on performance appraisal to the Ministry of Public Service before the deadline."], ["12", "Ibanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved and 60% were partially achieved. \uf0b7 The district collected 66.7% of its budgeted local revenue and received 99% of the funds expected from treasury while 92% came from other Government Units. 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.35Bn which was sent back to treasury. \uf0b7 7 outputs and 22 activities were fully quantified. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the format prescribed by Accountant general, lack of regular inspection and reconciliation of vehicles in the assets register, absence of fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted inadequate funding of garbage management despite the garbage volumes increasing every financial year. \uf0b7 I noted that the dumping site worth 120 acres is inadequate. It was designed to handle 70 tonnes of garbage per day, however the tonnage has now increased to 140-180 tonnes per day. \uf0b7 I noted that the USMID projects were underfunded to a tune of UGX. 257,881,504. \uf0b7 I noted that under the USMID project, UGX 56,281,778 remained unutilized at the end of the FY and was not returned to the consolidation fund.", null], ["11", "Kabale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved, 75% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 42.16% of its budgeted local revenue and received 98% of the funds expected from treasury and 41.13% from other government units while 91.25% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.49Bn which was sent back to treasury. \uf0b7 The 9 sampled outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 6 (69%) were fully implemented, while 3 (31%) were partially implemented. \uf0b7 The Quarterly performance reports for 1, 2 and 4 quarters were submitted beyond the deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 0.520Bn for COVID19 interventions. Out of UGX. 0.165Bn received from Treasury, UGX 0.162Bn (98%) was utilized. The balance of UGX 0.002Bn was returned to the consolidated fund. \uf0b7 I noted that out of the approved structure of 529 positions, 204(45%) positions still remain vacant. \uf0b7 I also noted that the scope of the internal audit was limited and the annual internal audit department work plans were not completed. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for acquisition of motor vehicles, improper maintenance of motor vehicle records, un-updated asset management module in the financial management system, lack of a fleet management policy, insufficient fleet, irregularities in assessment of driver competence, irregular maintenance of the district vehicles and irregularities in disposal of vehicles. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain medical equipment, none functioning medical equipment and referrals of mothers due to one doctor, one anaesthetist, no incubator an d blood transfusion services. \uf0b7 I also noted delayed completion of Buhara seed school project and Kasheregyenyi HC III under UgIFT. \uf0b7 I also noted failure of the District to submit a report on performance appraisal to the Ministry of Public Service before the deadline."], ["12", "Ibanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved and 60% were partially achieved. \uf0b7 The district collected 66.7% of its budgeted local revenue and received 99% of the funds expected from treasury while 92% came from other Government Units. 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.35Bn which was sent back to treasury. \uf0b7 7 outputs and 22 activities were fully quantified. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the format prescribed by Accountant general, lack of regular inspection and reconciliation of vehicles in the assets register, absence of fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "308", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centers, shortfalls in funds allocated for motor vehicle maintenance and failure to prepare maintenance work plans. \uf0b7 I noted funding gaps under UGFIT to a tune of UGX.0.255Bn (10%) and unspent balance of UGX.0.022Bn. \uf0b7 There were also delayed works under UGFIT particularly at Rwenshambya Seed schools and Kashozi Health Centre II \uf0b7 I noted that Ishongororo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["13", "Mbarara RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity had not carried out a review on the status of implementation of the set 5 strategic objectives \uf0b7 The Referral Hospital collected 94% of its budgeted NTR and received 110% of the funds expected from treasury and 827m was also received as an off budget financing without passing through the consolidated fund. The hospital had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 All the sampled 4 outputs were fully quantified and I noted that out of the 4 quantified outputs, all the 4 (100%) were fully implemented. \uf0b7 I noted that the entity submitted annual monitoring plans and quarterly performance reports in time as required \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 2.651Bn in pension arrears and other domestic arrears. \uf0b7 I noted understaffing at the hospital where out of the 386 approved positions, only 301 positions (78%) were filled leaving 85 positions (22%) unfilled \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset register, non-inspection of vehicles and regular reconciliation of assets, and some assets not recorded in the format prescribed by the Accountant General \uf0b7 I noted that the hospital faced challenges in delivery of maternal health services such as inadequate medical equipment and non-functional equipment due to breakdown such as Vacuum extraction and monitors, while 0.3% maternal related deaths were registered and the hospital registered 23% referral cases to the National Referral Hospital though reasons for such referrals were not provided."], ["14", "Bushenyi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 60% of its budgeted local revenue and received 96% of the funds expected from treasury and 65% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.42Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified and I noted that out of the 11 quantified outputs, 4 (36%) were fully implemented, while 5 (46%) were partially implemented and 2 (18%) were not implemented at all. \uf0b7 I noted that the entity submitted the Q1 performance report after the required deadline for submission. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.37Bn in deposits, employee costs and other goods and services \uf0b7 I noted understaffing at the municipality where out of the 87 approved positions, only 32 positions (36.8%) were filled leaving 55 positions (63.2%) vacant \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, there was no evidence of regular inspection and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centers, shortfalls in funds allocated for motor vehicle maintenance and failure to prepare maintenance work plans. \uf0b7 I noted funding gaps under UGFIT to a tune of UGX.0.255Bn (10%) and unspent balance of UGX.0.022Bn. \uf0b7 There were also delayed works under UGFIT particularly at Rwenshambya Seed schools and Kashozi Health Centre II \uf0b7 I noted that Ishongororo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["13", "Mbarara RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity had not carried out a review on the status of implementation of the set 5 strategic objectives \uf0b7 The Referral Hospital collected 94% of its budgeted NTR and received 110% of the funds expected from treasury and 827m was also received as an off budget financing without passing through the consolidated fund. The hospital had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 All the sampled 4 outputs were fully quantified and I noted that out of the 4 quantified outputs, all the 4 (100%) were fully implemented. \uf0b7 I noted that the entity submitted annual monitoring plans and quarterly performance reports in time as required \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 2.651Bn in pension arrears and other domestic arrears. \uf0b7 I noted understaffing at the hospital where out of the 386 approved positions, only 301 positions (78%) were filled leaving 85 positions (22%) unfilled \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset register, non-inspection of vehicles and regular reconciliation of assets, and some assets not recorded in the format prescribed by the Accountant General \uf0b7 I noted that the hospital faced challenges in delivery of maternal health services such as inadequate medical equipment and non-functional equipment due to breakdown such as Vacuum extraction and monitors, while 0.3% maternal related deaths were registered and the hospital registered 23% referral cases to the National Referral Hospital though reasons for such referrals were not provided."], ["14", "Bushenyi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 60% of its budgeted local revenue and received 96% of the funds expected from treasury and 65% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.42Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified and I noted that out of the 11 quantified outputs, 4 (36%) were fully implemented, while 5 (46%) were partially implemented and 2 (18%) were not implemented at all. \uf0b7 I noted that the entity submitted the Q1 performance report after the required deadline for submission. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.37Bn in deposits, employee costs and other goods and services \uf0b7 I noted understaffing at the municipality where out of the 87 approved positions, only 32 positions (36.8%) were filled leaving 55 positions (63.2%) vacant \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, there was no evidence of regular inspection and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "309", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, un-updated asset management module in the financial management system, no transport officer was appointed thus repair and service analysis records were not maintained, one vehicle that was in use for over ten years above the recommended five years and its odometer was not working was not among the assets due for disposal. \uf0b7 I noted that Bushenyi Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, Mothers referred to other health units represented 25% of reported cases and this was due to emergency obstetric services required \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and up to date approved Physical Development plan and failure to have a Fully Constituted Physical Planning Committee. \uf0b7 I noted that the municipality had challenges in garbage management including lack of approved bye-laws, lack of garbage management strategy and plan, lack of records on garbage volumes collected, inadequate funding for garbage management, insufficient public sensitization about garbage disposal management and lack of adequate Equipment and facilities for Garbage Collection and Disposal.", null], ["15", "Rubirizi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 60% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 74% from other government units while 5% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.06Bn which was sent back to treasury. \uf0b7 The sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 12 (75%) was fully implemented, while 4 (25%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 Quarterly performance reports for 2 quarters that is Q1 and Q2 were submitted later after the deadline for submission of the above reports, with some inconsistencies noted between the reported level of performance and actual performance levels verified. \uf0b7 I noted that the district is under staffed, where out of the 444 approved positions, only 228 positions were filled leaving 216 positions vacant \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, Vehicles not captured in the fixed assets module of the GFMIS, increasing maintenance costs of vehicles due to aging fleet and vehicles above 250,000km and over 5 years were not recommended for boarding off. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, non-functional Ultra sound scan machine (basic) for obstetrics due to break down, referrals of 9% of mothers due to severe hypertension in pregnancy, severely premature babies and severe anaemia due to lack of blood at the health centre. \uf0b7 I also noted delayed completion of Ryeru Seed Secondary School project and delayed Upgrading of Munyonyia and Mushumba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["16", "Kabale RRH", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, un-updated asset management module in the financial management system, no transport officer was appointed thus repair and service analysis records were not maintained, one vehicle that was in use for over ten years above the recommended five years and its odometer was not working was not among the assets due for disposal. \uf0b7 I noted that Bushenyi Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, Mothers referred to other health units represented 25% of reported cases and this was due to emergency obstetric services required \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and up to date approved Physical Development plan and failure to have a Fully Constituted Physical Planning Committee. \uf0b7 I noted that the municipality had challenges in garbage management including lack of approved bye-laws, lack of garbage management strategy and plan, lack of records on garbage volumes collected, inadequate funding for garbage management, insufficient public sensitization about garbage disposal management and lack of adequate Equipment and facilities for Garbage Collection and Disposal.", null], ["15", "Rubirizi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 60% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 74% from other government units while 5% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.06Bn which was sent back to treasury. \uf0b7 The sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 12 (75%) was fully implemented, while 4 (25%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 Quarterly performance reports for 2 quarters that is Q1 and Q2 were submitted later after the deadline for submission of the above reports, with some inconsistencies noted between the reported level of performance and actual performance levels verified. \uf0b7 I noted that the district is under staffed, where out of the 444 approved positions, only 228 positions were filled leaving 216 positions vacant \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, Vehicles not captured in the fixed assets module of the GFMIS, increasing maintenance costs of vehicles due to aging fleet and vehicles above 250,000km and over 5 years were not recommended for boarding off. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, non-functional Ultra sound scan machine (basic) for obstetrics due to break down, referrals of 9% of mothers due to severe hypertension in pregnancy, severely premature babies and severe anaemia due to lack of blood at the health centre. \uf0b7 I also noted delayed completion of Ryeru Seed Secondary School project and delayed Upgrading of Munyonyia and Mushumba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["16", "Kabale RRH", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "310", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The Referral Hospital collected 73% of its budgeted NTR and received 92% of the funds expected from treasury and 0% from other government units while 1.074bn of funds from external sources was realized. The hospital had unspent balances of UGX 0.29Bn which was sent back to treasury. \uf0b7 All the 9 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity submitted quarterly performance reports for Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted that the hospital only absorbed 36% of the funds received of 270m for implementation of COVID-19 interventions. \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, inadequate drivers, Non-assessment of vehicles for repair, non- disposal of recommended vehicles for disposal \uf0b7 I noted that the hospital faced challenges in delivery of services such as inadequate medical equipment and non-functional equipment due to breakdown. \uf0b7 The regional maintenance workshop also faced a number of challenges including inadequate funding, delay in accessing fuel as the driver has not been allocated a drivers code from RHITES SW, lack of a mobile workshop vehicle to quicken up our activities since the area is very big, spare parts and accessories not readily available for some equipment thus rendering the equipment unusable, obsolete equipment. \uf0b7 An inspection of constructions indicated incomplete works on construction of Interns Hostels Complex at a contract price of UGX. 7bn, delayed progress of works, no guards at site, and no lockable gate which may expose materials on site to theft."], ["17", "Sheema MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 27% of the sampled targets were fully achieved, 73% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 59% of its budgeted local revenue and received 98% of the funds expected from treasury and 60% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.573Bn which was sent back to treasury. \uf0b7 I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity submitted performance reports for Q4 after the deadline given for submission of the reports \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, 4 vehicles above 250,000km and over 5 years were not recommended for disposal \uf0b7 I noted that Sheema Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 10% of mothers due to lack of adequate resources to manage all the cases at all times, complicated cases that require medicines that are not available at the facility or cases that require specialists\u2019 attention among others"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The Referral Hospital collected 73% of its budgeted NTR and received 92% of the funds expected from treasury and 0% from other government units while 1.074bn of funds from external sources was realized. The hospital had unspent balances of UGX 0.29Bn which was sent back to treasury. \uf0b7 All the 9 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity submitted quarterly performance reports for Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted that the hospital only absorbed 36% of the funds received of 270m for implementation of COVID-19 interventions. \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, inadequate drivers, Non-assessment of vehicles for repair, non- disposal of recommended vehicles for disposal \uf0b7 I noted that the hospital faced challenges in delivery of services such as inadequate medical equipment and non-functional equipment due to breakdown. \uf0b7 The regional maintenance workshop also faced a number of challenges including inadequate funding, delay in accessing fuel as the driver has not been allocated a drivers code from RHITES SW, lack of a mobile workshop vehicle to quicken up our activities since the area is very big, spare parts and accessories not readily available for some equipment thus rendering the equipment unusable, obsolete equipment. \uf0b7 An inspection of constructions indicated incomplete works on construction of Interns Hostels Complex at a contract price of UGX. 7bn, delayed progress of works, no guards at site, and no lockable gate which may expose materials on site to theft."], ["17", "Sheema MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 27% of the sampled targets were fully achieved, 73% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 59% of its budgeted local revenue and received 98% of the funds expected from treasury and 60% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.573Bn which was sent back to treasury. \uf0b7 I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity submitted performance reports for Q4 after the deadline given for submission of the reports \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, 4 vehicles above 250,000km and over 5 years were not recommended for disposal \uf0b7 I noted that Sheema Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 10% of mothers due to lack of adequate resources to manage all the cases at all times, complicated cases that require medicines that are not available at the facility or cases that require specialists\u2019 attention among others"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "311", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan and illegal structures in the Municipal council \uf0b7 I noted that the municipality had inadequate funding for garbage management, inadequate equipment for garbage collection and lack of treatment facility and compost plant \uf0b7 I noted delayed Upgrading of Kitojo and Kashozi HC II\u2019s to HC III\u2019s under the UgIFT project.", null], ["18", "Buhweju DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 82% of the sampled targets were fully achieved, 18% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 61% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% from other Government units while 100% of funds expected from external sources were also received by year end. The district had unspent balances of UGX 0.768Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.05Bn for the year contrary to the budget execution circular \uf0b7 All the 18 outputs were fully quantified but I noted challenges in implementation of quantified outputs; Out of the 18 quantified out-puts, 14 (77.8%) were fully implemented, while 4 (22.2%) were partially implemented. \uf0b7 The quarterly 4 performance report forwas submitted beyond the deadline. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX0.165Bn was utilized. UGX 0.04Bn was not utilized and returned to the consolidated funds. \uf0b7 I noted delayed completion of Projects UgIFT projects namely; Construction of St. Anthony Kyankanda SEED School, Upgrading of Engaju and Mushasha HC II to HC III and Upgrade of Rushambya HC II to HC III by over nine months. \uf0b7 I also observed irregular VAT payment worth UGX. 0.062Bn to the contractor under UgIFT for upgrading Rushambya HC II to HCIII which is contrary to VAT laws. \uf0b7 Under the URF, the district received only 73% of the budgeted funds for maintenance of District roads as a result 51.8kms were not maintained. \uf0b7 There were weaknesses in the management of the districts fleet including; Incomplete Motor Vehicle Records, Lack of a fleet management policy and guidelines, insufficient fleet and irregular maintenance of the vehicles. \uf0b7 I noted none payment of verified pension and gratuity claimants of UGX 0.397Bn. \uf0b7 I noted that Buhweju District HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, none functioning of equipment, and referrals of mothers due to obstructed labour, preterm labour, foetal distress, foetal abnormalities pregnancy related bleeding and breech but also attributed to inadequate staff."], ["19", "Ibanda MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the sampled targets were fully achieved, 25% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 57% of its budgeted local revenue and received 97% of the funds expected from treasury and 66% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.078Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the MC did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. \uf0b7 Inadequate funding of road funds where there was a shortfall of UGX. 95,613,490"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan and illegal structures in the Municipal council \uf0b7 I noted that the municipality had inadequate funding for garbage management, inadequate equipment for garbage collection and lack of treatment facility and compost plant \uf0b7 I noted delayed Upgrading of Kitojo and Kashozi HC II\u2019s to HC III\u2019s under the UgIFT project.", null], ["18", "Buhweju DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 82% of the sampled targets were fully achieved, 18% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 61% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% from other Government units while 100% of funds expected from external sources were also received by year end. The district had unspent balances of UGX 0.768Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.05Bn for the year contrary to the budget execution circular \uf0b7 All the 18 outputs were fully quantified but I noted challenges in implementation of quantified outputs; Out of the 18 quantified out-puts, 14 (77.8%) were fully implemented, while 4 (22.2%) were partially implemented. \uf0b7 The quarterly 4 performance report forwas submitted beyond the deadline. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX0.165Bn was utilized. UGX 0.04Bn was not utilized and returned to the consolidated funds. \uf0b7 I noted delayed completion of Projects UgIFT projects namely; Construction of St. Anthony Kyankanda SEED School, Upgrading of Engaju and Mushasha HC II to HC III and Upgrade of Rushambya HC II to HC III by over nine months. \uf0b7 I also observed irregular VAT payment worth UGX. 0.062Bn to the contractor under UgIFT for upgrading Rushambya HC II to HCIII which is contrary to VAT laws. \uf0b7 Under the URF, the district received only 73% of the budgeted funds for maintenance of District roads as a result 51.8kms were not maintained. \uf0b7 There were weaknesses in the management of the districts fleet including; Incomplete Motor Vehicle Records, Lack of a fleet management policy and guidelines, insufficient fleet and irregular maintenance of the vehicles. \uf0b7 I noted none payment of verified pension and gratuity claimants of UGX 0.397Bn. \uf0b7 I noted that Buhweju District HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, none functioning of equipment, and referrals of mothers due to obstructed labour, preterm labour, foetal distress, foetal abnormalities pregnancy related bleeding and breech but also attributed to inadequate staff."], ["19", "Ibanda MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the sampled targets were fully achieved, 25% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 57% of its budgeted local revenue and received 97% of the funds expected from treasury and 66% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.078Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the MC did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. \uf0b7 Inadequate funding of road funds where there was a shortfall of UGX. 95,613,490"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan and illegal structures in the Municipal council \uf0b7 I noted that the municipality had inadequate funding for garbage management, inadequate equipment for garbage collection and lack of treatment facility and compost plant \uf0b7 I noted delayed Upgrading of Kitojo and Kashozi HC II\u2019s to HC III\u2019s under the UgIFT project.", null], ["18", "Buhweju DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 82% of the sampled targets were fully achieved, 18% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 61% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% from other Government units while 100% of funds expected from external sources were also received by year end. The district had unspent balances of UGX 0.768Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.05Bn for the year contrary to the budget execution circular \uf0b7 All the 18 outputs were fully quantified but I noted challenges in implementation of quantified outputs; Out of the 18 quantified out-puts, 14 (77.8%) were fully implemented, while 4 (22.2%) were partially implemented. \uf0b7 The quarterly 4 performance report forwas submitted beyond the deadline. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX0.165Bn was utilized. UGX 0.04Bn was not utilized and returned to the consolidated funds. \uf0b7 I noted delayed completion of Projects UgIFT projects namely; Construction of St. Anthony Kyankanda SEED School, Upgrading of Engaju and Mushasha HC II to HC III and Upgrade of Rushambya HC II to HC III by over nine months. \uf0b7 I also observed irregular VAT payment worth UGX. 0.062Bn to the contractor under UgIFT for upgrading Rushambya HC II to HCIII which is contrary to VAT laws. \uf0b7 Under the URF, the district received only 73% of the budgeted funds for maintenance of District roads as a result 51.8kms were not maintained. \uf0b7 There were weaknesses in the management of the districts fleet including; Incomplete Motor Vehicle Records, Lack of a fleet management policy and guidelines, insufficient fleet and irregular maintenance of the vehicles. \uf0b7 I noted none payment of verified pension and gratuity claimants of UGX 0.397Bn. \uf0b7 I noted that Buhweju District HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, none functioning of equipment, and referrals of mothers due to obstructed labour, preterm labour, foetal distress, foetal abnormalities pregnancy related bleeding and breech but also attributed to inadequate staff."], ["19", "Ibanda MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the sampled targets were fully achieved, 25% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 57% of its budgeted local revenue and received 97% of the funds expected from treasury and 66% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.078Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the MC did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. \uf0b7 Inadequate funding of road funds where there was a shortfall of UGX. 95,613,490"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "312", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "(27%) which left 12.25 km of planned roads unworked and some roads eroded due to poor drainage \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-recording of vehicles in the asset register, some vehicles not recorded in the prescribed format by the Accountant General. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ibanda HC IV faced challenges in delivery of services such as lack of adequate medical equipment, irregular maintenance of medical equipment, and referrals of mothers due to inadequate supplies and need for advanced management. \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical Development Plan. \uf0b7 I noted that the municipality lacked adequate Equipment and facilities for Garbage Collection and Disposal and protective gear for waste handlers. \uf0b7 I noted that the MC did not prepare a contracts register.", null], ["20", "Rukiga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17% of the sampled targets were fully achieved, 83% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 3.66% of its budgeted local revenue and received 91.61% of the funds expected from treasury and 98.1% from other government units. The district had unspent balances of UGX 0.28Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were Quantified but I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the District did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that out of four quarterly reports submitted, quarters 1, 2 and 4 were submitted late. \uf0b7 I noted that 107 (51.4%) positions were vacant out of the approved structure of 208 approved positions. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, irregularity in allocation of motor vehicle and insufficient allocation of fleet to key service centers. \uf0b7 I noted that Mparo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain the medical equipment, non- functioning equipment and referral of mothers due to the inadequacy of the staff to perform caesarean section. \uf0b7 I also noted delayed completion of Rwamucucu seed school project under UgIFT."], ["21", "Kabale MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 8 targets (100%) of the sampled targets were partially achieved. \uf0b7 The Municipal collected 18.8% of its budgeted local revenue and received 87.8% of the funds expected from treasury while 63% came from other government units. The municipal had unspent balances of UGX 2.966 Bn which was sent back to treasury. \uf0b7 All the 13 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 13 outputs, only 7 (53.8%) were fully implemented while 5 (38.5%) were partially implemented and 1 (7.7%) were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "(27%) which left 12.25 km of planned roads unworked and some roads eroded due to poor drainage \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-recording of vehicles in the asset register, some vehicles not recorded in the prescribed format by the Accountant General. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ibanda HC IV faced challenges in delivery of services such as lack of adequate medical equipment, irregular maintenance of medical equipment, and referrals of mothers due to inadequate supplies and need for advanced management. \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical Development Plan. \uf0b7 I noted that the municipality lacked adequate Equipment and facilities for Garbage Collection and Disposal and protective gear for waste handlers. \uf0b7 I noted that the MC did not prepare a contracts register.", null], ["20", "Rukiga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17% of the sampled targets were fully achieved, 83% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 3.66% of its budgeted local revenue and received 91.61% of the funds expected from treasury and 98.1% from other government units. The district had unspent balances of UGX 0.28Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were Quantified but I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the District did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that out of four quarterly reports submitted, quarters 1, 2 and 4 were submitted late. \uf0b7 I noted that 107 (51.4%) positions were vacant out of the approved structure of 208 approved positions. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, irregularity in allocation of motor vehicle and insufficient allocation of fleet to key service centers. \uf0b7 I noted that Mparo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain the medical equipment, non- functioning equipment and referral of mothers due to the inadequacy of the staff to perform caesarean section. \uf0b7 I also noted delayed completion of Rwamucucu seed school project under UgIFT."], ["21", "Kabale MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 8 targets (100%) of the sampled targets were partially achieved. \uf0b7 The Municipal collected 18.8% of its budgeted local revenue and received 87.8% of the funds expected from treasury while 63% came from other government units. The municipal had unspent balances of UGX 2.966 Bn which was sent back to treasury. \uf0b7 All the 13 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 13 outputs, only 7 (53.8%) were fully implemented while 5 (38.5%) were partially implemented and 1 (7.7%) were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "313", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "not implemented at all. \uf0b7 I also noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of four quarterly reports, all 4 (100%) were submitted late. \uf0b7 I also noted that 705 positions were vacant (49.8%) out of the approved structure of 1,415 approved positions. \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to capture the vehicles in the fixed assets module of the GFMIS, lack of approved a fleet management policy, insufficient fleet to the key service centers and inadequate vehicle maintenance funding. \uf0b7 I noted that Municipal HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to the lack of a fully functional theatre. \uf0b7 I noted challenges under the garbage management such as; inadequate funding for garbage management, failure to undertake public awareness an sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges under the physical development unit which include; lack of an approved UPDP and detailed plans to facilitate physical developments and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that UGX 0.104Bn (24.3%) for USMID Municipal Institutional Strengthening Grant (MISG) remained unutilized. \uf0b7 I noted that 4th quarter funds (UGX. 0.221Bn) for the Uganda Road Fund programme was not released.", null], ["22", "Ntungamo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved, 18% were partially achieved while 18% were not achieved at all. \uf0b7 The MC collected 53% of its budgeted local revenue and received 82% of the funds expected from treasury and 55% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 2.47Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 I noted that the MC submitted reports for 2 quarters after the deadlines that is Q1 and Q2 \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, drivers did not undergo driving test by the Chief Mechanical Engineer prior to assumption of duty, none of them underwent periodic training including defensive driving none of them had undergone periodic testing on traffic regulations and did not undertake medical checkups. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ntungamo HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 24% of mothers due to need for further management as a result of obstetric complications \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "not implemented at all. \uf0b7 I also noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of four quarterly reports, all 4 (100%) were submitted late. \uf0b7 I also noted that 705 positions were vacant (49.8%) out of the approved structure of 1,415 approved positions. \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to capture the vehicles in the fixed assets module of the GFMIS, lack of approved a fleet management policy, insufficient fleet to the key service centers and inadequate vehicle maintenance funding. \uf0b7 I noted that Municipal HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to the lack of a fully functional theatre. \uf0b7 I noted challenges under the garbage management such as; inadequate funding for garbage management, failure to undertake public awareness an sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges under the physical development unit which include; lack of an approved UPDP and detailed plans to facilitate physical developments and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that UGX 0.104Bn (24.3%) for USMID Municipal Institutional Strengthening Grant (MISG) remained unutilized. \uf0b7 I noted that 4th quarter funds (UGX. 0.221Bn) for the Uganda Road Fund programme was not released.", null], ["22", "Ntungamo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved, 18% were partially achieved while 18% were not achieved at all. \uf0b7 The MC collected 53% of its budgeted local revenue and received 82% of the funds expected from treasury and 55% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 2.47Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 I noted that the MC submitted reports for 2 quarters after the deadlines that is Q1 and Q2 \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, drivers did not undergo driving test by the Chief Mechanical Engineer prior to assumption of duty, none of them underwent periodic training including defensive driving none of them had undergone periodic testing on traffic regulations and did not undertake medical checkups. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ntungamo HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 24% of mothers due to need for further management as a result of obstetric complications \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "314", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Development Plan. \uf0b7 I noted that the municipality had inadequate funding for garbage management where only 82% of the budgeted for funds were received. \uf0b7 I noted that the MC did not budget for USMID funding but received unbudgeted for funds of 2.4bn.", null], ["23", "Mitooma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 33% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 97% of the funds expected from treasury and 91% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.09Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 8 (50%) were fully implemented, while 8 (50%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted that by the time of audit, the COVID-19 quarantine centre was already closed. I was not provided with records pertaining to establishment of the quarantine centre nor reasons for its closure. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, acquired vehicles and motorcycles not in the district workplan/budget nor procurement plan as they were donated to the district though the Central Government did not surrender the log books for the fleet, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment, non-functional medical equipment such as Penguin sucker and neonatal and referrals of mothers due lack of Anesthetic, gloves, sutures, unreliable electricity, Sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Mayanga Seed Secondary School project and delayed Upgrading of Nyakishojwa and Bukuba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional."], ["24", "Rukungiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 50% were partially achieved while 12% were not achieved at all. \uf0b7 The MC collected 45% of its budgeted local revenue and received 99% of the funds expected from treasury and 47% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.656Bn which was sent back to treasury. \uf0b7 I noted that out of the 2 quantified outputs, 2 (100%) were fully implemented. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as well as quarterly monitoring reports to the Office of the Prime Minister and MoFPED. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as Model/Type, Engine Type, Engine No, Chassis No., Original Cost on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "Development Plan. \uf0b7 I noted that the municipality had inadequate funding for garbage management where only 82% of the budgeted for funds were received. \uf0b7 I noted that the MC did not budget for USMID funding but received unbudgeted for funds of 2.4bn.", null], ["23", "Mitooma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 33% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 97% of the funds expected from treasury and 91% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.09Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 8 (50%) were fully implemented, while 8 (50%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted that by the time of audit, the COVID-19 quarantine centre was already closed. I was not provided with records pertaining to establishment of the quarantine centre nor reasons for its closure. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, acquired vehicles and motorcycles not in the district workplan/budget nor procurement plan as they were donated to the district though the Central Government did not surrender the log books for the fleet, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment, non-functional medical equipment such as Penguin sucker and neonatal and referrals of mothers due lack of Anesthetic, gloves, sutures, unreliable electricity, Sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Mayanga Seed Secondary School project and delayed Upgrading of Nyakishojwa and Bukuba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional."], ["24", "Rukungiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 50% were partially achieved while 12% were not achieved at all. \uf0b7 The MC collected 45% of its budgeted local revenue and received 99% of the funds expected from treasury and 47% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.656Bn which was sent back to treasury. \uf0b7 I noted that out of the 2 quantified outputs, 2 (100%) were fully implemented. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as well as quarterly monitoring reports to the Office of the Prime Minister and MoFPED. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as Model/Type, Engine Type, Engine No, Chassis No., Original Cost on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "Development Plan. \uf0b7 I noted that the municipality had inadequate funding for garbage management where only 82% of the budgeted for funds were received. \uf0b7 I noted that the MC did not budget for USMID funding but received unbudgeted for funds of 2.4bn.", null], ["23", "Mitooma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 33% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 97% of the funds expected from treasury and 91% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.09Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 8 (50%) were fully implemented, while 8 (50%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted that by the time of audit, the COVID-19 quarantine centre was already closed. I was not provided with records pertaining to establishment of the quarantine centre nor reasons for its closure. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, acquired vehicles and motorcycles not in the district workplan/budget nor procurement plan as they were donated to the district though the Central Government did not surrender the log books for the fleet, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment, non-functional medical equipment such as Penguin sucker and neonatal and referrals of mothers due lack of Anesthetic, gloves, sutures, unreliable electricity, Sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Mayanga Seed Secondary School project and delayed Upgrading of Nyakishojwa and Bukuba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional."], ["24", "Rukungiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 50% were partially achieved while 12% were not achieved at all. \uf0b7 The MC collected 45% of its budgeted local revenue and received 99% of the funds expected from treasury and 47% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.656Bn which was sent back to treasury. \uf0b7 I noted that out of the 2 quantified outputs, 2 (100%) were fully implemented. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as well as quarterly monitoring reports to the Office of the Prime Minister and MoFPED. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as Model/Type, Engine Type, Engine No, Chassis No., Original Cost on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "315", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Rukungiri Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, and referrals of 26% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, failure to have a Fully Constituted Physical Planning Committee, inadequate funding of the detailed plans of the physical development plan activities, unauthorized alteration of physical development plan and inadequacies in the physical work plan where key expected outputs were not elaborately captured. \uf0b7 I noted that the municipality had inadequate Equipment and facilities for Garbage Collection and Disposal and lacked adequate protective gear for waste handlers. \uf0b7 I noted delayed operationalization of Kitimba HCIII despite the facility being completed under the UgIFT project. \uf0b7 I noted irregular payment of VAT under the contract yet the contract was funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I noted inadequate funding under URF where only 73% of budgeted funds were realized leading to unimplemented activities.", null], ["25", "Rubanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 15% of its budgeted local revenue and received 99% of the funds expected from treasury and 76% from other government units while 88% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 1 (11%) was fully implemented, while 12 (89%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity as well as quarterly performance reports to assess performance. \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units and vehicles not regularly inspected and reconciled, \uf0b7 I noted that Hamurwa HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, referrals of 12% of mothers due to inadequate basic medical equipment and blood transfusion services. \uf0b7 I also noted inadequate funding from URF where only 73% of budgeted for funds were received."], ["26", "Kisoro MC **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that as a 2-year-old entity, Kisoro Municipal was not significantly represented on NDP 2."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Rukungiri Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, and referrals of 26% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, failure to have a Fully Constituted Physical Planning Committee, inadequate funding of the detailed plans of the physical development plan activities, unauthorized alteration of physical development plan and inadequacies in the physical work plan where key expected outputs were not elaborately captured. \uf0b7 I noted that the municipality had inadequate Equipment and facilities for Garbage Collection and Disposal and lacked adequate protective gear for waste handlers. \uf0b7 I noted delayed operationalization of Kitimba HCIII despite the facility being completed under the UgIFT project. \uf0b7 I noted irregular payment of VAT under the contract yet the contract was funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I noted inadequate funding under URF where only 73% of budgeted funds were realized leading to unimplemented activities.", null], ["25", "Rubanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 15% of its budgeted local revenue and received 99% of the funds expected from treasury and 76% from other government units while 88% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 1 (11%) was fully implemented, while 12 (89%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity as well as quarterly performance reports to assess performance. \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units and vehicles not regularly inspected and reconciled, \uf0b7 I noted that Hamurwa HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, referrals of 12% of mothers due to inadequate basic medical equipment and blood transfusion services. \uf0b7 I also noted inadequate funding from URF where only 73% of budgeted for funds were received."], ["26", "Kisoro MC **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that as a 2-year-old entity, Kisoro Municipal was not significantly represented on NDP 2."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Rukungiri Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, and referrals of 26% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, failure to have a Fully Constituted Physical Planning Committee, inadequate funding of the detailed plans of the physical development plan activities, unauthorized alteration of physical development plan and inadequacies in the physical work plan where key expected outputs were not elaborately captured. \uf0b7 I noted that the municipality had inadequate Equipment and facilities for Garbage Collection and Disposal and lacked adequate protective gear for waste handlers. \uf0b7 I noted delayed operationalization of Kitimba HCIII despite the facility being completed under the UgIFT project. \uf0b7 I noted irregular payment of VAT under the contract yet the contract was funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I noted inadequate funding under URF where only 73% of budgeted funds were realized leading to unimplemented activities.", null], ["25", "Rubanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 15% of its budgeted local revenue and received 99% of the funds expected from treasury and 76% from other government units while 88% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 1 (11%) was fully implemented, while 12 (89%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity as well as quarterly performance reports to assess performance. \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units and vehicles not regularly inspected and reconciled, \uf0b7 I noted that Hamurwa HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, referrals of 12% of mothers due to inadequate basic medical equipment and blood transfusion services. \uf0b7 I also noted inadequate funding from URF where only 73% of budgeted for funds were received."], ["26", "Kisoro MC **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that as a 2-year-old entity, Kisoro Municipal was not significantly represented on NDP 2."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "316", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 The Municipal collected 21.4% of its budgeted local revenue and received 99.6% of the funds expected from treasury while 55% came from other government units. The municipal had unspent balances of UGX 0.312Bn which was sent back to treasury. \uf0b7 All the 6 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 6 outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 There were weaknesses in the management of the Municipals fleet including; improper maintenance of motor vehicle records, lack of approved a fleet management policy and insufficient fleet to the key service centers. \uf0b7 I noted challenges in garbage management such as; lack of garbage management by-laws, lack a Garbage Management Strategy and Plan, inadequate funding, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges in the implementation physical development plans such as; lack of approved UPDP and detailed Plans, inadequate funding, failure to have a fully constituted physical planning committee and lack of development permits in support of on-going Physical Developments. \uf0b7 I noted that UGX.0.068Bn for upgrading Zindiro health centre II to HC III was not utilized under the UGFIT. \uf0b7 I noted that Municipal\u2019s newly built Zindiro Health Centre III faced challenges in delivery of services such as; failure to put the facility to the intended use and inadequate health staff."], ["27", "Kazo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 development plan revealed that as a district, Kazo\u2019s targets were captured in Kiruhura district and had not yet developed a strategic plan of its own. \uf0b7 The district collected 8.8% of its budgeted local revenue and received 94.5% of the funds expected from treasury while no (0%) funds expected from external sources were received by year end. The district had unspent balances of UGX 0.367Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.130Bn for the year contrary to the budget execution circular \uf0b7 All the outputs were quantified and Out of the 12 quantified out-puts, 10 (83%) were fully implemented, while 2 (17%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general in the assets register, failure to carry out regular inspection and reconciliation of vehicles, un- updated Asset Management Module in the Financial Management System, absence of fleet management policy, inadequate allocation of vehicles to the key service centers and failure to prepare maintenance work plans. \uf0b7 I noted unspent funds under UGFIT of UGX. 0.360Bn which was sent back to the consolidated fund. There were also delayed works under UGFIT particularly at Nkungu health center III upgrade \uf0b7 I noted that Kazo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["28", "Rwampara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the district adopted strategic objectives from the mother district of Mbarara since it was only for one year in operation. \uf0b7 The district collected 23% of its budgeted local revenue and received 98% of the funds expected from treasury and 104% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.34Bn which was sent back to treasury"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 The Municipal collected 21.4% of its budgeted local revenue and received 99.6% of the funds expected from treasury while 55% came from other government units. The municipal had unspent balances of UGX 0.312Bn which was sent back to treasury. \uf0b7 All the 6 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 6 outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 There were weaknesses in the management of the Municipals fleet including; improper maintenance of motor vehicle records, lack of approved a fleet management policy and insufficient fleet to the key service centers. \uf0b7 I noted challenges in garbage management such as; lack of garbage management by-laws, lack a Garbage Management Strategy and Plan, inadequate funding, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges in the implementation physical development plans such as; lack of approved UPDP and detailed Plans, inadequate funding, failure to have a fully constituted physical planning committee and lack of development permits in support of on-going Physical Developments. \uf0b7 I noted that UGX.0.068Bn for upgrading Zindiro health centre II to HC III was not utilized under the UGFIT. \uf0b7 I noted that Municipal\u2019s newly built Zindiro Health Centre III faced challenges in delivery of services such as; failure to put the facility to the intended use and inadequate health staff."], ["27", "Kazo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 development plan revealed that as a district, Kazo\u2019s targets were captured in Kiruhura district and had not yet developed a strategic plan of its own. \uf0b7 The district collected 8.8% of its budgeted local revenue and received 94.5% of the funds expected from treasury while no (0%) funds expected from external sources were received by year end. The district had unspent balances of UGX 0.367Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.130Bn for the year contrary to the budget execution circular \uf0b7 All the outputs were quantified and Out of the 12 quantified out-puts, 10 (83%) were fully implemented, while 2 (17%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general in the assets register, failure to carry out regular inspection and reconciliation of vehicles, un- updated Asset Management Module in the Financial Management System, absence of fleet management policy, inadequate allocation of vehicles to the key service centers and failure to prepare maintenance work plans. \uf0b7 I noted unspent funds under UGFIT of UGX. 0.360Bn which was sent back to the consolidated fund. There were also delayed works under UGFIT particularly at Nkungu health center III upgrade \uf0b7 I noted that Kazo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["28", "Rwampara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the district adopted strategic objectives from the mother district of Mbarara since it was only for one year in operation. \uf0b7 The district collected 23% of its budgeted local revenue and received 98% of the funds expected from treasury and 104% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.34Bn which was sent back to treasury"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "317", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 20 quantified outputs, 19 (95%) was fully implemented, while 1 (5%) was partially implemented. \uf0b7 I noted that the entity submitted the 4 quarterly performance reports after the required deadlines. \uf0b7 I noted that a number of in-kind donations were not recorded in the receipt books and stores ledgers of the district. \uf0b7 I noted that the District did not have land titles for over 89 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units as the district only had one vehicle, there was no staff designated as transport officer in the district, as a result, fuel registers and monthly fuel reconciliations were not done \uf0b7 I noted that Kinoni HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to delays by regional medical maintenance workshop in Kabale to work on the machines even after requesting for repair services and non-functional Ultra sound scan machine (basic) for obstetrics. \uf0b7 I also noted delayed Implementation of Upgrade of Nyaruhandagazi HC II to HC III which led to unutilized funds amounting to 338m.", null], ["", "**MOROTO BRANCH**", ""], ["1", "Nakapiripirit DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, 25% were partially achieved. \uf0b7 The district collected 88.9% of its budgeted local revenue and received 105.47% of the funds expected from treasury while 54.06% of funds expected from external sources were received by year end. The district had unspent balances of UGX2.254Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 29 outputs 27 (93%) were fully quantified, while 2 (6.9%) were not quantified at all. Out of the 27 quantified out-puts, 8 (30%) were fully implemented, while 9 (33%) were partially implemented and 10 (37%) were not implemented \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 191,506,951 for Covid interventions and UGX 165,530,229 was utilized. \uf0b7 Only items worth UGX.25, 976,722 that were received in Kind were valued. There were also challenges in management of quarantine centers for instance lack of PPE for health workers and proper storage facilities. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delayed physical progress of works under UgIFT. \uf0b7 I noted that Tokora HC IV faced challenges in delivery of services such as lack of medical equipment and non-functioning equipment. \uf0b7 I noted that the district paid un-disclosed gratuity arrears worth UGX.421,790,070. \uf0b7 I noted anomalies in the payment of salaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 20 quantified outputs, 19 (95%) was fully implemented, while 1 (5%) was partially implemented. \uf0b7 I noted that the entity submitted the 4 quarterly performance reports after the required deadlines. \uf0b7 I noted that a number of in-kind donations were not recorded in the receipt books and stores ledgers of the district. \uf0b7 I noted that the District did not have land titles for over 89 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units as the district only had one vehicle, there was no staff designated as transport officer in the district, as a result, fuel registers and monthly fuel reconciliations were not done \uf0b7 I noted that Kinoni HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to delays by regional medical maintenance workshop in Kabale to work on the machines even after requesting for repair services and non-functional Ultra sound scan machine (basic) for obstetrics. \uf0b7 I also noted delayed Implementation of Upgrade of Nyaruhandagazi HC II to HC III which led to unutilized funds amounting to 338m.", null], ["", "**MOROTO BRANCH**", ""], ["1", "Nakapiripirit DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, 25% were partially achieved. \uf0b7 The district collected 88.9% of its budgeted local revenue and received 105.47% of the funds expected from treasury while 54.06% of funds expected from external sources were received by year end. The district had unspent balances of UGX2.254Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 29 outputs 27 (93%) were fully quantified, while 2 (6.9%) were not quantified at all. Out of the 27 quantified out-puts, 8 (30%) were fully implemented, while 9 (33%) were partially implemented and 10 (37%) were not implemented \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 191,506,951 for Covid interventions and UGX 165,530,229 was utilized. \uf0b7 Only items worth UGX.25, 976,722 that were received in Kind were valued. There were also challenges in management of quarantine centers for instance lack of PPE for health workers and proper storage facilities. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delayed physical progress of works under UgIFT. \uf0b7 I noted that Tokora HC IV faced challenges in delivery of services such as lack of medical equipment and non-functioning equipment. \uf0b7 I noted that the district paid un-disclosed gratuity arrears worth UGX.421,790,070. \uf0b7 I noted anomalies in the payment of salaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "318 \n2  \nAbim DLG", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that funds totalling to UGX.1.12 billion were irregularly diverted from the activities on which they were budgeted and spent on other activities without Opinion  \nseeking and obtaining the necessary approvals  \nQualified\n- The district also had unaccounted for administrative advances amounting to UGX.146.3 million. This receivable was not properly disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 15 strategic targets, the district had fully achieved 8 (53.3%) targets, partially attained 5 (33.3%) targets, while 2 (13.3%) targets were not attained at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The district collected 55% of its budgeted local revenue and received 99% of the funds expected from treasury while 4% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.834Bn which was sent back to treasury.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 16 outputs 12 (75%) were fully quantified while 4 (25%) were not quantified at all. Out of the 12 quantified out-puts, 7 (58.3%) were fully implemented, 3 (25%) were partially implemented while 2 (16.7%) were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.3.95 million and failure to account for funds amounting to UGX.22 million.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The District undertook wasteful expenditure worth UGX.147 million which was paid out in form of legal fees and court compensations to various persons. This amount was not budgeted for.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that Abim District Hospital faced challenges in delivery of services such as lack of medical equipment, idle and non-functioning equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted anomalies in the implementation of the UgIFT program", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There were anomalies in the management of payroll such as; non preparation of payroll reconciliations and inconsistent salary over payments", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- 57% of the approved staffing structure was not filled.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Under YLP, I noted failure to realise timely recovery of Disbursed funds, and non- maintenance of a repayments ledger", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted low recovery rate of funds under the UWEP program.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n319", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district lacked land titles for its land.", null], ["3", "Napak DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic plan was not aligned to the District budget as projects worth UGX.7.418 Bn were included in the budget but not in the strategic plan \uf0b7 Of the 23 strategic targets, 9 (40%) were fully achieved, while 10 (43%) were partially achieved and 4 (17%) were not achieved at all \uf0b7 The district collected 147.6% of its budgeted local revenue and received 92.9% of the funds expected from treasury while 34.1 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.01 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 7 outputs, 5 outputs (71%) were fully quantified while 2 (29%) were not quantified at all. Out of the 5 quantified out-puts, 3 outputs (60%) were fully implemented, while 1 output (20%) was partially implemented and 1 output (20%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All of the four reports were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205 M for Covid interventions and UGX 165 M was utilized. \uf0b7 I noted that all Items that were received in Kind were valued and taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted challenges in the implementation of the UgIFT program \uf0b7 41% of the district staff structure was not filled with key staff such as one procurement officer. \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed \uf0b7 Under YLP, I noted that there was a failure to realize timely recovery of YLP funds. \uf0b7 Under NUSAF, there was a failure to maintain records by sub-projects. \uf0b7 I also noted that the district did not have land titles for the land where sub county head quarters."], ["4", "Kotido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation \uf0b7 The district collected 85% of its budgeted local revenue and received 93.4% of the funds expected from treasury while 8.21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.3.2 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.203,157,834 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs,12 outputs (75%) were fully quantified while 4 outputs (25%) were not quantified at all. Out of the 12 quantified out-puts, all were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the 4 reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.225 M for Covid interventions and UGX.165M was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 The district lacked land titles for its land.", null], ["3", "Napak DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic plan was not aligned to the District budget as projects worth UGX.7.418 Bn were included in the budget but not in the strategic plan \uf0b7 Of the 23 strategic targets, 9 (40%) were fully achieved, while 10 (43%) were partially achieved and 4 (17%) were not achieved at all \uf0b7 The district collected 147.6% of its budgeted local revenue and received 92.9% of the funds expected from treasury while 34.1 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.01 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 7 outputs, 5 outputs (71%) were fully quantified while 2 (29%) were not quantified at all. Out of the 5 quantified out-puts, 3 outputs (60%) were fully implemented, while 1 output (20%) was partially implemented and 1 output (20%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All of the four reports were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205 M for Covid interventions and UGX 165 M was utilized. \uf0b7 I noted that all Items that were received in Kind were valued and taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted challenges in the implementation of the UgIFT program \uf0b7 41% of the district staff structure was not filled with key staff such as one procurement officer. \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed \uf0b7 Under YLP, I noted that there was a failure to realize timely recovery of YLP funds. \uf0b7 Under NUSAF, there was a failure to maintain records by sub-projects. \uf0b7 I also noted that the district did not have land titles for the land where sub county head quarters."], ["4", "Kotido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation \uf0b7 The district collected 85% of its budgeted local revenue and received 93.4% of the funds expected from treasury while 8.21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.3.2 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.203,157,834 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs,12 outputs (75%) were fully quantified while 4 outputs (25%) were not quantified at all. Out of the 12 quantified out-puts, all were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the 4 reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.225 M for Covid interventions and UGX.165M was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 The district lacked land titles for its land.", null], ["3", "Napak DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic plan was not aligned to the District budget as projects worth UGX.7.418 Bn were included in the budget but not in the strategic plan \uf0b7 Of the 23 strategic targets, 9 (40%) were fully achieved, while 10 (43%) were partially achieved and 4 (17%) were not achieved at all \uf0b7 The district collected 147.6% of its budgeted local revenue and received 92.9% of the funds expected from treasury while 34.1 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.01 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 7 outputs, 5 outputs (71%) were fully quantified while 2 (29%) were not quantified at all. Out of the 5 quantified out-puts, 3 outputs (60%) were fully implemented, while 1 output (20%) was partially implemented and 1 output (20%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All of the four reports were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205 M for Covid interventions and UGX 165 M was utilized. \uf0b7 I noted that all Items that were received in Kind were valued and taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted challenges in the implementation of the UgIFT program \uf0b7 41% of the district staff structure was not filled with key staff such as one procurement officer. \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed \uf0b7 Under YLP, I noted that there was a failure to realize timely recovery of YLP funds. \uf0b7 Under NUSAF, there was a failure to maintain records by sub-projects. \uf0b7 I also noted that the district did not have land titles for the land where sub county head quarters."], ["4", "Kotido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation \uf0b7 The district collected 85% of its budgeted local revenue and received 93.4% of the funds expected from treasury while 8.21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.3.2 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.203,157,834 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs,12 outputs (75%) were fully quantified while 4 outputs (25%) were not quantified at all. Out of the 12 quantified out-puts, all were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the 4 reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.225 M for Covid interventions and UGX.165M was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "320", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 Items that were received in Kind were neither valued nor taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted that there was Non Preparation of Payroll Reconciliations. \uf0b7 I also noted that there was Poor management of Staff Personnel Files and payroll records.", null], ["5", "Amudat DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 104.5% of its budgeted local revenue and received 103% of the funds expected from treasury while 44.6% of funds expected from external sources were received by year end. 37.3% of transfers from other Government Units were also received. The district had unspent balances of UGX 0.53 Bn which was sent back to treasury. \uf0b7 Amudat District received off-budget financing to a tune of UGX.0.203Bn, which was never paid into the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 10 outputs (83.3%) were fully quantified while 2 outputs (16.7%) were not quantified at all. Out of the 10 quantified out-puts, 5 outputs (50%) were fully implemented, while 4 outputs (40%) were partially implemented and 1 output (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted in time. \uf0b7 The annual performance report was not availed for audit hence performance could not be measured. \uf0b7 The district received UGX 203 million for Covid interventions and UGX 165 million was utilized. UGX 37,957,300 was not banked but spent at source \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under UgIFT, I noted incomplete/delayed works inadequate supervision, and lack a land title. \uf0b7 76% of the district approved structure is not filled \uf0b7 Under URF, I noted funding deficit and anomalies in the utilisation of the released funds and failure to follow guidelines in operation of the road equipment \uf0b7 Under NUSAF-3 I noted that 53.7% of the projects submitted were funded. \uf0b7 I noted low recovery rate of amounts disbursed under YLP and UWEP."], ["6", "Moroto DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 22 strategic targets, the district had fully achieved 9 (40.9%) targets, partially attained 10 (45.5%) targets, while 3 (13.6%) targets were not attained at all. \uf0b7 The district collected 53.6% of its budgeted local revenue and received 103% of the funds expected from treasury while 17% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.176Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Items that were received in Kind were neither valued nor taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted that there was Non Preparation of Payroll Reconciliations. \uf0b7 I also noted that there was Poor management of Staff Personnel Files and payroll records.", null], ["5", "Amudat DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 104.5% of its budgeted local revenue and received 103% of the funds expected from treasury while 44.6% of funds expected from external sources were received by year end. 37.3% of transfers from other Government Units were also received. The district had unspent balances of UGX 0.53 Bn which was sent back to treasury. \uf0b7 Amudat District received off-budget financing to a tune of UGX.0.203Bn, which was never paid into the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 10 outputs (83.3%) were fully quantified while 2 outputs (16.7%) were not quantified at all. Out of the 10 quantified out-puts, 5 outputs (50%) were fully implemented, while 4 outputs (40%) were partially implemented and 1 output (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted in time. \uf0b7 The annual performance report was not availed for audit hence performance could not be measured. \uf0b7 The district received UGX 203 million for Covid interventions and UGX 165 million was utilized. UGX 37,957,300 was not banked but spent at source \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under UgIFT, I noted incomplete/delayed works inadequate supervision, and lack a land title. \uf0b7 76% of the district approved structure is not filled \uf0b7 Under URF, I noted funding deficit and anomalies in the utilisation of the released funds and failure to follow guidelines in operation of the road equipment \uf0b7 Under NUSAF-3 I noted that 53.7% of the projects submitted were funded. \uf0b7 I noted low recovery rate of amounts disbursed under YLP and UWEP."], ["6", "Moroto DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 22 strategic targets, the district had fully achieved 9 (40.9%) targets, partially attained 10 (45.5%) targets, while 3 (13.6%) targets were not attained at all. \uf0b7 The district collected 53.6% of its budgeted local revenue and received 103% of the funds expected from treasury while 17% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.176Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Items that were received in Kind were neither valued nor taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted that there was Non Preparation of Payroll Reconciliations. \uf0b7 I also noted that there was Poor management of Staff Personnel Files and payroll records.", null], ["5", "Amudat DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 104.5% of its budgeted local revenue and received 103% of the funds expected from treasury while 44.6% of funds expected from external sources were received by year end. 37.3% of transfers from other Government Units were also received. The district had unspent balances of UGX 0.53 Bn which was sent back to treasury. \uf0b7 Amudat District received off-budget financing to a tune of UGX.0.203Bn, which was never paid into the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 10 outputs (83.3%) were fully quantified while 2 outputs (16.7%) were not quantified at all. Out of the 10 quantified out-puts, 5 outputs (50%) were fully implemented, while 4 outputs (40%) were partially implemented and 1 output (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted in time. \uf0b7 The annual performance report was not availed for audit hence performance could not be measured. \uf0b7 The district received UGX 203 million for Covid interventions and UGX 165 million was utilized. UGX 37,957,300 was not banked but spent at source \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under UgIFT, I noted incomplete/delayed works inadequate supervision, and lack a land title. \uf0b7 76% of the district approved structure is not filled \uf0b7 Under URF, I noted funding deficit and anomalies in the utilisation of the released funds and failure to follow guidelines in operation of the road equipment \uf0b7 Under NUSAF-3 I noted that 53.7% of the projects submitted were funded. \uf0b7 I noted low recovery rate of amounts disbursed under YLP and UWEP."], ["6", "Moroto DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 22 strategic targets, the district had fully achieved 9 (40.9%) targets, partially attained 10 (45.5%) targets, while 3 (13.6%) targets were not attained at all. \uf0b7 The district collected 53.6% of its budgeted local revenue and received 103% of the funds expected from treasury while 17% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.176Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "321", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 7 outputs 4 (57%) were fully quantified, 2 (29%) were insufficiently quantified while 1 (14%) was not quantified at all. All the 4 (100%) quantified out-puts were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.18.9 million and failure to account for funds amounting to UGX.24.6 million. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The District had accumulated receivables amounting to UGX.1.6 billion which relate to UWEP and YLP funds \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under NUSAF III, I noted that there was irregular disbursement of funds worth UGX.1.2 billion to 23 sub-projects bank accounts in one tranche, contrary to the provisions of project agreements. \uf0b7 Under UgIFT, field inspection revealed works on Rupa Seed Secondary school were behind schedule. This was in addition to the contract price being over and above the indicative unit cost provided in the guidelines for a seed secondary school by over UGX.400 million. \uf0b7 32% of the district staff structure was not filled with key departments of Finance and Internal audit lacking substantively appointed heads of department. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and had recovered only UGX.455.6 million (52%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had only recovered UGX.72 million out of the expected disbursed amount of UGX.240.5 million. \uf0b7 The district has not secured land titles for majority of its land mainly the sub country headquarter offices, various health centers and primary schools which exposed the land to loss and encroachment.", null], ["7", "Kaabong DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 302% of its budgeted local revenue and received 94.5% of the funds expected from treasury while 1.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.042 Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 58,983,300 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 9 outputs, 8 outputs (89%) were fully quantified while 1 (11%) was not quantified at all. Out of the 8 quantified out-puts, 6 outputs (75%) were fully implemented, while 1 output (12.5%) was partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "322", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "implemented and 1 output (12.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 184 million for Covid interventions and UGX 184million was utilized. \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX 35,003,659 was erroneously paid to staff who had been transferred to Karenga District Local Government on 1st July 2019. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kaabong hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 During audit inspections of the medical equipment, it was noted that the Hospital had some equipment that was non functional due to breakdown. \uf0b7 I noted in review of the Fixed Assets Register for District that, all medical equipment at the Kaabong District Hospital were not recorded in the register \uf0b7 47% of the district staff structure was not filled with key staff such as district internal auditor missing. \uf0b7 I noted delay in disbursement of funds to sub projects under NUSAF  \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed. \uf0b7 I noted low recovery and untimely transfer of recovered funds to Bank of Uganda under the YLP. \uf0b7 Under works, I noted a funding deficit of URF and non-adherence to the guidelines in operation of road equipment.", null], ["8", "Nabilatuk DLG **Opinion** Unqualified", "\uf0b7 I noted that the District did not have a strategic plan and it was in its 2nd year of operation \uf0b7 The district collected 18.2% of its budgeted local revenue and received 103% of the funds expected from treasury while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.374Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX20,000,000 for the year contrary to the budget execution circular \uf0b7 All the sampled 23 outputs 23 (100%) were fully quantified, Out of the 23 quantified out-puts, 20 (87%) were fully implemented, while 3 (13%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, all (100%) were not submitted in time. I noted inaccuracies in the performance reports submitted. \uf0b7 The district received UGX 186,780,300 for Covid interventions and 98.9% was utilized. \uf0b7 Items that were received in Kind were valued and there were quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers and there was no mechanism of providing information from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "implemented and 1 output (12.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 184 million for Covid interventions and UGX 184million was utilized. \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX 35,003,659 was erroneously paid to staff who had been transferred to Karenga District Local Government on 1st July 2019. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kaabong hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 During audit inspections of the medical equipment, it was noted that the Hospital had some equipment that was non functional due to breakdown. \uf0b7 I noted in review of the Fixed Assets Register for District that, all medical equipment at the Kaabong District Hospital were not recorded in the register \uf0b7 47% of the district staff structure was not filled with key staff such as district internal auditor missing. \uf0b7 I noted delay in disbursement of funds to sub projects under NUSAF  \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed. \uf0b7 I noted low recovery and untimely transfer of recovered funds to Bank of Uganda under the YLP. \uf0b7 Under works, I noted a funding deficit of URF and non-adherence to the guidelines in operation of road equipment.", null], ["8", "Nabilatuk DLG **Opinion** Unqualified", "\uf0b7 I noted that the District did not have a strategic plan and it was in its 2nd year of operation \uf0b7 The district collected 18.2% of its budgeted local revenue and received 103% of the funds expected from treasury while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.374Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX20,000,000 for the year contrary to the budget execution circular \uf0b7 All the sampled 23 outputs 23 (100%) were fully quantified, Out of the 23 quantified out-puts, 20 (87%) were fully implemented, while 3 (13%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, all (100%) were not submitted in time. I noted inaccuracies in the performance reports submitted. \uf0b7 The district received UGX 186,780,300 for Covid interventions and 98.9% was utilized. \uf0b7 Items that were received in Kind were valued and there were quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers and there was no mechanism of providing information from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "323", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted a payment of undisclosed prior year arrears to a tune of UGX 19,877,488. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nabilatuk HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted an under procurement Award of a VAT inclusive contract to a non-VAT registered supplier. \uf0b7 I noted that there was delayed disbursement of funds to NUSAF projects.", null], ["9", "Kotido MC **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 108% of its budgeted local revenue and received 89.8% of the funds expected from treasury. The Municipal Council had unspent balances of UGX 0.198 Bn which was sent back to treasury. \uf0b7 The district had no off-budget financing for the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 5 outputs, 4outputs (80%) were fully quantified while 1(20%) was not quantified at all. Out of the 4 quantified out-puts, 2outputs (50%) were fully implemented, while 1 output (25%) was partially implemented and 1 output (25%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, None were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kotido Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, understaffing \uf0b7 55% of the district staff structure was not filled with key staff such as Principal Human Resource Officer \uf0b7 There were weaknesses in garbage management including; failure to develop by- laws on garbage management, non-maintenance of data and records on the garbage generated, declining funding for garbage management, inadequate equipment and facilities and lack of protective wear \uf0b7 I noted that the Municipality did not have an approved UPDP and detailed plans to facilitate physical developments. \uf0b7 I noted that there were some ongoing physical developments without development permits and there was no evidence provided to confirm that the Municipal Council was taking action to have these developments discontinued. \uf0b7 I noted that there were low recovery rates for the amounts disbursed, under UWEP and YLP \uf0b7 I noted anomalies during the inspection of sampled projects."], ["10", "Moroto RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation revealed the strategic plan did not have clear strategic goals and targets \uf0b7 The hospital collected 75% of its budgeted local revenue and received 96% of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a payment of undisclosed prior year arrears to a tune of UGX 19,877,488. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nabilatuk HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted an under procurement Award of a VAT inclusive contract to a non-VAT registered supplier. \uf0b7 I noted that there was delayed disbursement of funds to NUSAF projects.", null], ["9", "Kotido MC **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 108% of its budgeted local revenue and received 89.8% of the funds expected from treasury. The Municipal Council had unspent balances of UGX 0.198 Bn which was sent back to treasury. \uf0b7 The district had no off-budget financing for the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 5 outputs, 4outputs (80%) were fully quantified while 1(20%) was not quantified at all. Out of the 4 quantified out-puts, 2outputs (50%) were fully implemented, while 1 output (25%) was partially implemented and 1 output (25%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, None were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kotido Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, understaffing \uf0b7 55% of the district staff structure was not filled with key staff such as Principal Human Resource Officer \uf0b7 There were weaknesses in garbage management including; failure to develop by- laws on garbage management, non-maintenance of data and records on the garbage generated, declining funding for garbage management, inadequate equipment and facilities and lack of protective wear \uf0b7 I noted that the Municipality did not have an approved UPDP and detailed plans to facilitate physical developments. \uf0b7 I noted that there were some ongoing physical developments without development permits and there was no evidence provided to confirm that the Municipal Council was taking action to have these developments discontinued. \uf0b7 I noted that there were low recovery rates for the amounts disbursed, under UWEP and YLP \uf0b7 I noted anomalies during the inspection of sampled projects."], ["10", "Moroto RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation revealed the strategic plan did not have clear strategic goals and targets \uf0b7 The hospital collected 75% of its budgeted local revenue and received 96% of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a payment of undisclosed prior year arrears to a tune of UGX 19,877,488. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nabilatuk HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted an under procurement Award of a VAT inclusive contract to a non-VAT registered supplier. \uf0b7 I noted that there was delayed disbursement of funds to NUSAF projects.", null], ["9", "Kotido MC **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 108% of its budgeted local revenue and received 89.8% of the funds expected from treasury. The Municipal Council had unspent balances of UGX 0.198 Bn which was sent back to treasury. \uf0b7 The district had no off-budget financing for the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 5 outputs, 4outputs (80%) were fully quantified while 1(20%) was not quantified at all. Out of the 4 quantified out-puts, 2outputs (50%) were fully implemented, while 1 output (25%) was partially implemented and 1 output (25%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, None were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kotido Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, understaffing \uf0b7 55% of the district staff structure was not filled with key staff such as Principal Human Resource Officer \uf0b7 There were weaknesses in garbage management including; failure to develop by- laws on garbage management, non-maintenance of data and records on the garbage generated, declining funding for garbage management, inadequate equipment and facilities and lack of protective wear \uf0b7 I noted that the Municipality did not have an approved UPDP and detailed plans to facilitate physical developments. \uf0b7 I noted that there were some ongoing physical developments without development permits and there was no evidence provided to confirm that the Municipal Council was taking action to have these developments discontinued. \uf0b7 I noted that there were low recovery rates for the amounts disbursed, under UWEP and YLP \uf0b7 I noted anomalies during the inspection of sampled projects."], ["10", "Moroto RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation revealed the strategic plan did not have clear strategic goals and targets \uf0b7 The hospital collected 75% of its budgeted local revenue and received 96% of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "324", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "funds expected from treasury while there were no expected external sources. The district had unspent balances of UGX 0.578 Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 2.241 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 2 (50%) were fully implemented, while 2 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. None of the four quarterly reports were submitted. \uf0b7 I noted unsupported pension and gratuity payments to a tune of UGX 88,932,768 \uf0b7 32.2% of the hospital staff structure was not filled with key staff such as Senior Consultant (Medicine). \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moroto RRH hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delayed Construction Works for Maternity Ward by 5 months and Staff Housing Units by 1 month by the time of audit. \uf0b7 Moroto RRH\u2019s Board of governors expired on May 2020.", null], ["11", "Moroto MC **Opinion** Qualified", "\uf0b7 I noted that funds to a tune of UGX.187,244,191 were diverted/ mischarged \uf0b7 I noted a variance of UGX.227,265,319 between total payments for Operating and Investing activites in the statement of Cashflows and the total payments as per the IFMS payment register. \uf0b7 I noted a variance of UGX.250,876,955 between the domestic arrears paid as per the cashflow statement and the movement of the payables figure as per the statement of financial position. \uf0b7 The district had unsupported payables of UGX 726,161,821 \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 78% of the strategic targets were fully achieved, while 22% were partially achieved. \uf0b7 The municipal collected 20% of its budgeted local revenue and received 85.4% of the funds expected from treasury. The municipal had unspent balances of UGX 0.754bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 1 (20%) was insufficiently quantified while 4 (80%) were not quantified at all. \uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four (100%) quarterly performance reports were submitted past the deadline \uf0b7 In addition, I also noted under expenditure that there were Irregular payments made through the imprest bank account \uf0b7 There were weaknesses in the management of the municipals fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted under payroll that there were Payments to persons not on the municipality payroll worth UGX.17,452,752 and Underpayment of salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "funds expected from treasury while there were no expected external sources. The district had unspent balances of UGX 0.578 Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 2.241 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 2 (50%) were fully implemented, while 2 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. None of the four quarterly reports were submitted. \uf0b7 I noted unsupported pension and gratuity payments to a tune of UGX 88,932,768 \uf0b7 32.2% of the hospital staff structure was not filled with key staff such as Senior Consultant (Medicine). \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moroto RRH hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delayed Construction Works for Maternity Ward by 5 months and Staff Housing Units by 1 month by the time of audit. \uf0b7 Moroto RRH\u2019s Board of governors expired on May 2020.", null], ["11", "Moroto MC **Opinion** Qualified", "\uf0b7 I noted that funds to a tune of UGX.187,244,191 were diverted/ mischarged \uf0b7 I noted a variance of UGX.227,265,319 between total payments for Operating and Investing activites in the statement of Cashflows and the total payments as per the IFMS payment register. \uf0b7 I noted a variance of UGX.250,876,955 between the domestic arrears paid as per the cashflow statement and the movement of the payables figure as per the statement of financial position. \uf0b7 The district had unsupported payables of UGX 726,161,821 \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 78% of the strategic targets were fully achieved, while 22% were partially achieved. \uf0b7 The municipal collected 20% of its budgeted local revenue and received 85.4% of the funds expected from treasury. The municipal had unspent balances of UGX 0.754bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 1 (20%) was insufficiently quantified while 4 (80%) were not quantified at all. \uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four (100%) quarterly performance reports were submitted past the deadline \uf0b7 In addition, I also noted under expenditure that there were Irregular payments made through the imprest bank account \uf0b7 There were weaknesses in the management of the municipals fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted under payroll that there were Payments to persons not on the municipality payroll worth UGX.17,452,752 and Underpayment of salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "325", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Moroto Municipality had poor maintenance of data and records on the Garbage generated, Inadequate funding for Garbage management, Failure to undertake Public awareness and sensitization, Inadequate Public awareness and sensitization, Inadequate Equipment and facilities for Garbage collection and disposal and Lack of protective wear \uf0b7 I noted that there were weaknesses in the following; Failure to have a fully constituted Physical Planning Committee, Inadequate Funding of the Detailed Plans of the Physical Development Plan Activities, Lack of Development Permits in Support of on-going Physical Developments. \uf0b7 I noted that the municipality awarded VAT inclusive contracts to non-VAT registered suppliers.", null], ["12", "Karenga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the Strategic Plan revealed that Karenga did not prepare one at all and therefore spent UGX.9.9Bn without the guidance of a strategic development plan \uf0b7 The district collected 32% of its budgeted local revenue and received 106% of the funds expected from treasury while 6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 18 outputs 16 (88%) were fully quantified, 1 (6%) was insufficiently quantified while 1 (6%) was not quantified at all. Out of the 16 quantified out-puts, 7 (44%) were fully implemented, 5 (31%) were partially implemented while 4 (25%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.17.7 million and failure to account for funds amounting to UGX.7 million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were no challenges in management of quarantine centers. \uf0b7 28% of the district staff structure was not filled with key staff such as district engineer, HODs for water and production departments missing \uf0b7 The district lacked land titles for the 10 hectares of land where the new district headquarters are being constructed which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karenga Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle and non-functioning equipment, as well as poor maintenance of available equipment. \uf0b7 I noted inconsistency in salary payments amounting to UGX.7.5 million. \uf0b7 The district had unaccounted for administrative advances amounting to UGX.28.1 million and awarded VAT inclusive contracts to VAT non-registered suppliers worth UGX.295.4 million causing a financial loss to government of UGX.43.1 million."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Moroto Municipality had poor maintenance of data and records on the Garbage generated, Inadequate funding for Garbage management, Failure to undertake Public awareness and sensitization, Inadequate Public awareness and sensitization, Inadequate Equipment and facilities for Garbage collection and disposal and Lack of protective wear \uf0b7 I noted that there were weaknesses in the following; Failure to have a fully constituted Physical Planning Committee, Inadequate Funding of the Detailed Plans of the Physical Development Plan Activities, Lack of Development Permits in Support of on-going Physical Developments. \uf0b7 I noted that the municipality awarded VAT inclusive contracts to non-VAT registered suppliers.", null], ["12", "Karenga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the Strategic Plan revealed that Karenga did not prepare one at all and therefore spent UGX.9.9Bn without the guidance of a strategic development plan \uf0b7 The district collected 32% of its budgeted local revenue and received 106% of the funds expected from treasury while 6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 18 outputs 16 (88%) were fully quantified, 1 (6%) was insufficiently quantified while 1 (6%) was not quantified at all. Out of the 16 quantified out-puts, 7 (44%) were fully implemented, 5 (31%) were partially implemented while 4 (25%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.17.7 million and failure to account for funds amounting to UGX.7 million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were no challenges in management of quarantine centers. \uf0b7 28% of the district staff structure was not filled with key staff such as district engineer, HODs for water and production departments missing \uf0b7 The district lacked land titles for the 10 hectares of land where the new district headquarters are being constructed which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karenga Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle and non-functioning equipment, as well as poor maintenance of available equipment. \uf0b7 I noted inconsistency in salary payments amounting to UGX.7.5 million. \uf0b7 The district had unaccounted for administrative advances amounting to UGX.28.1 million and awarded VAT inclusive contracts to VAT non-registered suppliers worth UGX.295.4 million causing a financial loss to government of UGX.43.1 million."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "326", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the District did not prepare quarterly arrears of revenue returns and neither was local revenue assessment conducted during the year under review. \uf0b7 Construction of new District Headquarters in Kidepo worth UGX.147.2 million remained incomplete due to conflict on the site of construction between the District and the Uganda Wildlife Authority. \uf0b7 My review of public procurement revealed that procurements worth UGX.46.1 million were awarded and executed without being included in the annual procurement work plan. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and only recovered UGX.84.6 million (22%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had not recovered any money out of the expected disbursed amount of UGX.105.8 million.", null], ["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Qualified", "\uf0b7 I noted that on note 27 to the Financial Statements UGX 0.216Bn was deducted from the opening cash and cash equivalents. \uf0b7 I noted that the reserves in the Statement of Changes on page 7 of the Financial Statements in Equity are over stated by the UGX.0.279Bn. \uf0b7 The cash and cash equivalents in the Statement of Financial Position were over stated by UGX. 0.062Bn. \uf0b7 My review of the implementation of 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, while 42% were partially achieved and 25% were not achieved at all. \uf0b7 The district collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury and 49% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.266Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects performance. Out of a sample of 13 outputs, 12 (92.3%) were fully quantified, 1 (7.7%) was not quantified at all. Out of the 12 quantified out-puts, 8 (66%) were fully implemented, while 2 (17%) were partially implemented and 2 (17%) were not implemented at all during the year. \uf0b7 The district did not prepare nor submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 All the 4 quarterly performance reports were submitted after the set deadline had passed. \uf0b7 I noted challenges under the management of COVID 19 supplementary funds such as; total cash receipts of UGX. 0.002Bn received from the International Donor organisations for was spent at source, Out of the total receipts of UGX 0.165Bn from the UCF, for CoVID-19 interventions, UGX 0.013Bn (8%) remained unspent, failure to adhere to the Budgets and work plans. \uf0b7 The donations received in-kind were not valued, the items lacked utilisation documents and there was no evidence that the quality of items received was checked and verified before receipt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District did not prepare quarterly arrears of revenue returns and neither was local revenue assessment conducted during the year under review. \uf0b7 Construction of new District Headquarters in Kidepo worth UGX.147.2 million remained incomplete due to conflict on the site of construction between the District and the Uganda Wildlife Authority. \uf0b7 My review of public procurement revealed that procurements worth UGX.46.1 million were awarded and executed without being included in the annual procurement work plan. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and only recovered UGX.84.6 million (22%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had not recovered any money out of the expected disbursed amount of UGX.105.8 million.", null], ["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Qualified", "\uf0b7 I noted that on note 27 to the Financial Statements UGX 0.216Bn was deducted from the opening cash and cash equivalents. \uf0b7 I noted that the reserves in the Statement of Changes on page 7 of the Financial Statements in Equity are over stated by the UGX.0.279Bn. \uf0b7 The cash and cash equivalents in the Statement of Financial Position were over stated by UGX. 0.062Bn. \uf0b7 My review of the implementation of 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, while 42% were partially achieved and 25% were not achieved at all. \uf0b7 The district collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury and 49% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.266Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects performance. Out of a sample of 13 outputs, 12 (92.3%) were fully quantified, 1 (7.7%) was not quantified at all. Out of the 12 quantified out-puts, 8 (66%) were fully implemented, while 2 (17%) were partially implemented and 2 (17%) were not implemented at all during the year. \uf0b7 The district did not prepare nor submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 All the 4 quarterly performance reports were submitted after the set deadline had passed. \uf0b7 I noted challenges under the management of COVID 19 supplementary funds such as; total cash receipts of UGX. 0.002Bn received from the International Donor organisations for was spent at source, Out of the total receipts of UGX 0.165Bn from the UCF, for CoVID-19 interventions, UGX 0.013Bn (8%) remained unspent, failure to adhere to the Budgets and work plans. \uf0b7 The donations received in-kind were not valued, the items lacked utilisation documents and there was no evidence that the quality of items received was checked and verified before receipt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District did not prepare quarterly arrears of revenue returns and neither was local revenue assessment conducted during the year under review. \uf0b7 Construction of new District Headquarters in Kidepo worth UGX.147.2 million remained incomplete due to conflict on the site of construction between the District and the Uganda Wildlife Authority. \uf0b7 My review of public procurement revealed that procurements worth UGX.46.1 million were awarded and executed without being included in the annual procurement work plan. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and only recovered UGX.84.6 million (22%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had not recovered any money out of the expected disbursed amount of UGX.105.8 million.", null], ["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Qualified", "\uf0b7 I noted that on note 27 to the Financial Statements UGX 0.216Bn was deducted from the opening cash and cash equivalents. \uf0b7 I noted that the reserves in the Statement of Changes on page 7 of the Financial Statements in Equity are over stated by the UGX.0.279Bn. \uf0b7 The cash and cash equivalents in the Statement of Financial Position were over stated by UGX. 0.062Bn. \uf0b7 My review of the implementation of 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, while 42% were partially achieved and 25% were not achieved at all. \uf0b7 The district collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury and 49% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.266Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects performance. Out of a sample of 13 outputs, 12 (92.3%) were fully quantified, 1 (7.7%) was not quantified at all. Out of the 12 quantified out-puts, 8 (66%) were fully implemented, while 2 (17%) were partially implemented and 2 (17%) were not implemented at all during the year. \uf0b7 The district did not prepare nor submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 All the 4 quarterly performance reports were submitted after the set deadline had passed. \uf0b7 I noted challenges under the management of COVID 19 supplementary funds such as; total cash receipts of UGX. 0.002Bn received from the International Donor organisations for was spent at source, Out of the total receipts of UGX 0.165Bn from the UCF, for CoVID-19 interventions, UGX 0.013Bn (8%) remained unspent, failure to adhere to the Budgets and work plans. \uf0b7 The donations received in-kind were not valued, the items lacked utilisation documents and there was no evidence that the quality of items received was checked and verified before receipt."], ["2", "Soroti DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 84% of the sampled targets were fully achieved, 16% were partially achieved while none were not achieved at all. \uf0b7 The district collected 70% of its budgeted local revenue and received 102% of the funds expected from treasury, 6% of funds expected from other government units while 8.49% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.573Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "327", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance. Out of a sample of 18 outputs 15 (83%) were fully quantified, 1 (5%) was insufficiently quantified while 2 (12%) were not quantified at all. Out of the 15 quantified out-puts, 12 (80%) were fully implemented; 1 (6%) was partially implemented while 2 (14%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted unpaid pension and gratuity of Ugx. 321M. \uf0b7 I noted court cases and contingencies due to non-availability of the Attorney General\u2019s services to the district cases. \uf0b7 The district lacked land titles for 175 pieces which exposed the land to loss and encroachment. \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted grounded road equipment. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Tiriri Health Centre Iv faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Asuret Seed School. \uf0b7 I noted under absorption of payroll funds by Ugx.1.086Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of NUSAF 3 funds of Ugx.131M to beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.751M and Ugx.11M respectively. \uf0b7 I noted non-functional water sources under the Water for use and production.", null], ["3", "Kaberamaido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 30.5% of the sampled targets were fully achieved, 38.9% were partially achieved while 30.5% were not achieved at all. \uf0b7 The district collected 49% of its budgeted local revenue and received 99% of the funds expected from treasury, 91% of funds expected from other government units while 88% of funds expected from external sources were received by year end. The district had unspent balances of UGX.113M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 6 (32%) were not quantified at all. Out of the 13 quantified out-puts, 10 (77%) were fully implemented, while 2 (15%) were partially implemented and 1 (8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for covid -19 interventions and all was utilized and there was full disclosure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "performance. Out of a sample of 18 outputs 15 (83%) were fully quantified, 1 (5%) was insufficiently quantified while 2 (12%) were not quantified at all. Out of the 15 quantified out-puts, 12 (80%) were fully implemented; 1 (6%) was partially implemented while 2 (14%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted unpaid pension and gratuity of Ugx. 321M. \uf0b7 I noted court cases and contingencies due to non-availability of the Attorney General\u2019s services to the district cases. \uf0b7 The district lacked land titles for 175 pieces which exposed the land to loss and encroachment. \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted grounded road equipment. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Tiriri Health Centre Iv faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Asuret Seed School. \uf0b7 I noted under absorption of payroll funds by Ugx.1.086Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of NUSAF 3 funds of Ugx.131M to beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.751M and Ugx.11M respectively. \uf0b7 I noted non-functional water sources under the Water for use and production.", null], ["3", "Kaberamaido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 30.5% of the sampled targets were fully achieved, 38.9% were partially achieved while 30.5% were not achieved at all. \uf0b7 The district collected 49% of its budgeted local revenue and received 99% of the funds expected from treasury, 91% of funds expected from other government units while 88% of funds expected from external sources were received by year end. The district had unspent balances of UGX.113M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 6 (32%) were not quantified at all. Out of the 13 quantified out-puts, 10 (77%) were fully implemented, while 2 (15%) were partially implemented and 1 (8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for covid -19 interventions and all was utilized and there was full disclosure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "328", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted a weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted missing district assets.  \uf0b7 57% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted payroll irregularities like underutilization of funds of Ugx.505M and non- reconciliation of salary payments each month. \uf0b7 I noted that Kaberamaido hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, staffing gaps and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kakure seed school. \uf0b7 I noted irregularities under the URF like under funding of Ugx.39M and inadequate routine manual and mechanised periodic maintenance of various roads. \uf0b7 I noted procurement irregularities like the award of VAT inclusive contracts to non VAT registered contractors, absence of contracts committee and failure to prepare contract implementation plans and reports. \uf0b7 I noted dilapidated school structures at Kagga and Abaata primary scholc under education management. \uf0b7 I noted non-functional water sources under the water for use and production program. \uf0b7 I noted irregularities in the implementation of projects like the delayed utilization of funds of Ugx.28M under the NUSAF 3 by the respective beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.337M and Ugx.186M respectively.", null], ["4", "Dokolo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The district collected 42% of its budgeted local revenue and received 100% of the funds expected from treasury, , 81% of funds expected from other government units while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX.368M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 22 outputs, 16 (73%) were fully quantified, 6 (27%) were not quantified at all. Out of the 16 quantified out-puts, 10 (63%) were fully implemented, while 6 (37%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 225M for -19 interventions and all was utilized. UGX.39M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted missing district assets.  \uf0b7 57% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted payroll irregularities like underutilization of funds of Ugx.505M and non- reconciliation of salary payments each month. \uf0b7 I noted that Kaberamaido hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, staffing gaps and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kakure seed school. \uf0b7 I noted irregularities under the URF like under funding of Ugx.39M and inadequate routine manual and mechanised periodic maintenance of various roads. \uf0b7 I noted procurement irregularities like the award of VAT inclusive contracts to non VAT registered contractors, absence of contracts committee and failure to prepare contract implementation plans and reports. \uf0b7 I noted dilapidated school structures at Kagga and Abaata primary scholc under education management. \uf0b7 I noted non-functional water sources under the water for use and production program. \uf0b7 I noted irregularities in the implementation of projects like the delayed utilization of funds of Ugx.28M under the NUSAF 3 by the respective beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.337M and Ugx.186M respectively.", null], ["4", "Dokolo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The district collected 42% of its budgeted local revenue and received 100% of the funds expected from treasury, , 81% of funds expected from other government units while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX.368M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 22 outputs, 16 (73%) were fully quantified, 6 (27%) were not quantified at all. Out of the 16 quantified out-puts, 10 (63%) were fully implemented, while 6 (37%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 225M for -19 interventions and all was utilized. UGX.39M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "329", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted that the district accumulated outstanding commitments worth UGX.1.136Bn as a combination of YLP, UWEP funds and WHT. \uf0b7 I noted pension and gratuity arrears of Ugx.94M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Dokolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, nonfunctional equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Adok, Awelo and Adagmon Health centre IIs upgrade to IIIs. \uf0b7 I noted non reconciliation of salary payments each month.  \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted irregularities under URF like under funding of Ugx.145M and irregular routine manual and mechanized periodic maintenance of various roads. \uf0b7 I noted irregularities in the procurement management like failure to prepare contract implementation plans, failure to sign code of ethics conduct and failure to appoint contract supervisors. \uf0b7 I noted dilapidated school classroom structures at Akwang primary school. \uf0b7 I noted poor supervision of 8 boreholes under DWSCG. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.0.176Bn, delayed transfer of funds to beneficiaries under the NUSAF 3 project and noncompliance to the repayment schedule of the YLP & UWEP of Ugx.918M and Ugx.223M respectively.", null], ["5", "Katakwi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 71% of the sampled targets were fully achieved, 18% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 100% of the funds expected from treasury, 75% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.241Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 4 (36%) were fully implemented; 5 (46%) was partially implemented while 2 (18%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers. \uf0b7 I noted outstanding commitments of Ugx.23M under URA, salary and pension arrears of Ugx.159M and 644M respectively and further increase of payables by 390%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted that the district accumulated outstanding commitments worth UGX.1.136Bn as a combination of YLP, UWEP funds and WHT. \uf0b7 I noted pension and gratuity arrears of Ugx.94M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Dokolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, nonfunctional equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Adok, Awelo and Adagmon Health centre IIs upgrade to IIIs. \uf0b7 I noted non reconciliation of salary payments each month.  \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted irregularities under URF like under funding of Ugx.145M and irregular routine manual and mechanized periodic maintenance of various roads. \uf0b7 I noted irregularities in the procurement management like failure to prepare contract implementation plans, failure to sign code of ethics conduct and failure to appoint contract supervisors. \uf0b7 I noted dilapidated school classroom structures at Akwang primary school. \uf0b7 I noted poor supervision of 8 boreholes under DWSCG. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.0.176Bn, delayed transfer of funds to beneficiaries under the NUSAF 3 project and noncompliance to the repayment schedule of the YLP & UWEP of Ugx.918M and Ugx.223M respectively.", null], ["5", "Katakwi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 71% of the sampled targets were fully achieved, 18% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 100% of the funds expected from treasury, 75% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.241Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 4 (36%) were fully implemented; 5 (46%) was partially implemented while 2 (18%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers. \uf0b7 I noted outstanding commitments of Ugx.23M under URA, salary and pension arrears of Ugx.159M and 644M respectively and further increase of payables by 390%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "330", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted court cases and garnishee orders.  \uf0b7 I noted undisclosed prior year\u2019s salary arrears of Ugx.33M \uf0b7 I noted non \u2013remitted salary deductions of Ugx.146.  \uf0b7 I noted unbudgeted for expenditure of Ugx.29M. \uf0b7 There were weaknesses in the management of the district fleet including; insufficient funding for the purchase of vehicles, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted payroll irregularities like 41.3% of the district staff structure was not filled with key staff, delayed access of the payroll and failure to perform salary reconciliations. \uf0b7 I noted that Katakwi District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, inadequate storage space for the medical equipment, Idle and non-functioning medical equipment, drug stock outs and 8.8% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; works at Palam Seed School. \uf0b7 I noted irregularities in the procurement management failure to publish notice of the best evaluated bidder, failure to carry out a market survey, low competitive bidding and erroneous bid evaluation. \uf0b7 I noted under funding of Ugx.166M and poorly routine manual and mechanized maintenance of various roads. \uf0b7 I noted poor quality supply of desks to some schools, incomplete works at various schools, poor pupil to facility ratios and various inadequate school facilities under educational management. \uf0b7 I noted non-functional water sources under the use and production program \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.287M and delayed disbursement of funds under the NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.705M and Ugx.28M respectively. \uf0b7 I noted irregularities in asset management like un-updated asset register and failure to dispose- off recommended assets.", null], ["6", "Kumi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The district collected 73% of its budgeted local revenue and received 99% of the funds expected from treasury, 40% of funds expected from other government units while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX.2.126Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 11 (61%) while 7 (39%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented; 4 (36%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted a weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted court cases and garnishee orders.  \uf0b7 I noted undisclosed prior year\u2019s salary arrears of Ugx.33M \uf0b7 I noted non \u2013remitted salary deductions of Ugx.146.  \uf0b7 I noted unbudgeted for expenditure of Ugx.29M. \uf0b7 There were weaknesses in the management of the district fleet including; insufficient funding for the purchase of vehicles, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted payroll irregularities like 41.3% of the district staff structure was not filled with key staff, delayed access of the payroll and failure to perform salary reconciliations. \uf0b7 I noted that Katakwi District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, inadequate storage space for the medical equipment, Idle and non-functioning medical equipment, drug stock outs and 8.8% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; works at Palam Seed School. \uf0b7 I noted irregularities in the procurement management failure to publish notice of the best evaluated bidder, failure to carry out a market survey, low competitive bidding and erroneous bid evaluation. \uf0b7 I noted under funding of Ugx.166M and poorly routine manual and mechanized maintenance of various roads. \uf0b7 I noted poor quality supply of desks to some schools, incomplete works at various schools, poor pupil to facility ratios and various inadequate school facilities under educational management. \uf0b7 I noted non-functional water sources under the use and production program \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.287M and delayed disbursement of funds under the NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.705M and Ugx.28M respectively. \uf0b7 I noted irregularities in asset management like un-updated asset register and failure to dispose- off recommended assets.", null], ["6", "Kumi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The district collected 73% of its budgeted local revenue and received 99% of the funds expected from treasury, 40% of funds expected from other government units while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX.2.126Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 11 (61%) while 7 (39%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented; 4 (36%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted a weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "331", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted an increase in court cases and contingencies against the district from 21 to 23 cases. \uf0b7 36% of Atutur Hospital staff structure was not filled with key staff and the hospital faced drug stock outs. \uf0b7 I noted lack of land titles for district land. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kumi health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, 11% of the mothers referred to other health units and inadequate hospital water supply. \uf0b7 I noted irregular routine manual and mechanised periodic maintenance of various roads under URF. \uf0b7 I noted delayed works on various roads under the Rural Transport Infrastructure program. \uf0b7 I noted shoddy works and plans at the construction of two class room block at Agule primary school under education management. \uf0b7 I noted irregularities in the procurement management like low competitive bidding and failure to follow the evaluation criteria set in the soliciting documents. \uf0b7 I noted payroll irregularities like salary payments of Ugx.9M paid outside IPPs and failure to update the preliminary and final payrolls. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.1.144Bn, under absorption of Ugx.0.871Bn under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.455M and Ugx.132M respectively and the under absorption of Ugx.235M under the Micro projects program.", null], ["7", "Amolatar DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 38% were partially achieved while none were not achieved at all. \uf0b7 The district collected 25% of its budgeted local revenue and received 100% of the funds expected from treasury, 84% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.536Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 9 (69%) were fully quantified while 4 (31%) were not quantified at all. Out of the 9 quantified out-puts, 6 (66%) were fully implemented; 2 (22%) were partially implemented while 1 (12%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention like irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted an increase in court cases and contingencies against the district from 21 to 23 cases. \uf0b7 36% of Atutur Hospital staff structure was not filled with key staff and the hospital faced drug stock outs. \uf0b7 I noted lack of land titles for district land. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kumi health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, 11% of the mothers referred to other health units and inadequate hospital water supply. \uf0b7 I noted irregular routine manual and mechanised periodic maintenance of various roads under URF. \uf0b7 I noted delayed works on various roads under the Rural Transport Infrastructure program. \uf0b7 I noted shoddy works and plans at the construction of two class room block at Agule primary school under education management. \uf0b7 I noted irregularities in the procurement management like low competitive bidding and failure to follow the evaluation criteria set in the soliciting documents. \uf0b7 I noted payroll irregularities like salary payments of Ugx.9M paid outside IPPs and failure to update the preliminary and final payrolls. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.1.144Bn, under absorption of Ugx.0.871Bn under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.455M and Ugx.132M respectively and the under absorption of Ugx.235M under the Micro projects program.", null], ["7", "Amolatar DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 38% were partially achieved while none were not achieved at all. \uf0b7 The district collected 25% of its budgeted local revenue and received 100% of the funds expected from treasury, 84% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.536Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 9 (69%) were fully quantified while 4 (31%) were not quantified at all. Out of the 9 quantified out-puts, 6 (66%) were fully implemented; 2 (22%) were partially implemented while 1 (12%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention like irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "332", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted salary payment of Ugx.30M outside IPPS. \uf0b7 I noted that Amolatar Health Centre IV faced challenges in delivery of services such; as understaffing, lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, and 12.41% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at various upgrades from Health Centre IIs to Health centres IIIs\u2019 like Nakatit, Lwemikomago Health centre IIs and payment of incomplete works at Nakatiti Health Centre II. \uf0b7 I noted dilapidated school structures at Wabunua and Chwakara Primary Schools.", null], ["8", "Kapelebyong DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the district did not develop a development plan for the period under review for assessment. \uf0b7 The district collected 75% of its budgeted local revenue and received 98% of the funds expected from treasury, 32% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.894Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified, 3 (33%) was insufficiently quantified. Out of the 10 quantified out-puts, 7 (70%) were fully implemented; 2 (20%) were partially implemented while 1 (10%) was not implemented. UGX.222M was diverted/mischarged during the year \uf0b7 The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.1705M for Covid interventions and UGX.149M was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had un-recognised pension and gratuity arrears of Ugx.185M. \uf0b7 I noted un-recognised staff salaries not paid during the year of Ugx.58M. \uf0b7 51% of the district staff structure was not filled with key staff. \uf0b7 The district lacked land titles for 70 pieces which exposed the land to loss and encroachment. \uf0b7 I noted that the district store accommodation is inadequate and in bad condition. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff entitled and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kapelebyong Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, Idle and non-functional medical equipment and 4% of the mothers referred to other health units. \uf0b7 I noted under absorption of payroll funds by Ugx.0.624Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of funds of Ugx.765M to beneficiaries and non-accounted for funds of Ugx.199M under the NUSAF 3 program \uf0b7 I noted noncompliance to the repayment schedule of Ugx.338M and failure to transfer recovered funds to the national revolving funds account under the YLP."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted salary payment of Ugx.30M outside IPPS. \uf0b7 I noted that Amolatar Health Centre IV faced challenges in delivery of services such; as understaffing, lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, and 12.41% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at various upgrades from Health Centre IIs to Health centres IIIs\u2019 like Nakatit, Lwemikomago Health centre IIs and payment of incomplete works at Nakatiti Health Centre II. \uf0b7 I noted dilapidated school structures at Wabunua and Chwakara Primary Schools.", null], ["8", "Kapelebyong DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the district did not develop a development plan for the period under review for assessment. \uf0b7 The district collected 75% of its budgeted local revenue and received 98% of the funds expected from treasury, 32% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.894Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified, 3 (33%) was insufficiently quantified. Out of the 10 quantified out-puts, 7 (70%) were fully implemented; 2 (20%) were partially implemented while 1 (10%) was not implemented. UGX.222M was diverted/mischarged during the year \uf0b7 The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.1705M for Covid interventions and UGX.149M was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had un-recognised pension and gratuity arrears of Ugx.185M. \uf0b7 I noted un-recognised staff salaries not paid during the year of Ugx.58M. \uf0b7 51% of the district staff structure was not filled with key staff. \uf0b7 The district lacked land titles for 70 pieces which exposed the land to loss and encroachment. \uf0b7 I noted that the district store accommodation is inadequate and in bad condition. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff entitled and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kapelebyong Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, Idle and non-functional medical equipment and 4% of the mothers referred to other health units. \uf0b7 I noted under absorption of payroll funds by Ugx.0.624Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of funds of Ugx.765M to beneficiaries and non-accounted for funds of Ugx.199M under the NUSAF 3 program \uf0b7 I noted noncompliance to the repayment schedule of Ugx.338M and failure to transfer recovered funds to the national revolving funds account under the YLP."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "333", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted noncompliance with the repayment schedules of Ugx.105M under the UWEP. \uf0b7 I noted non-functional water sources under the Water for use and production. \uf0b7 I noted under performance of the maintained kilometres of road of 12Kms and poorly maintained roads under the periodic maintenance under URF.", null], ["9", "Serere DLG **Opinion** Qualified", "\uf0b7 I noted misstated figure in the financial statement \uf0b7 My review of the implementation of the 2015-2020 revealed that 34% of the sampled targets were fully achieved, 56% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 64.3% of its budgeted local revenue and received 99% of the funds expected from treasury, 35.2% of funds expected from other government units while 10.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.318Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified while 6 (55%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented; 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters was also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and failure to account for funds amounting to UGX.12M \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted total liability of Ugx.1.867Bn.  \uf0b7 30.4% of the district staff structure was not filled with key staff. \uf0b7 I noted lack of ownership deeds \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Serere District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, non-functional equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kagwara Seed School and Oburin HC II, irregular payment variations, diversion of funds of Ugx.145M and the up-grade of Aarapo, Oburin & Kagwara HC II to IIIs\u2019. \uf0b7 I noted irregularities under the URF like the underfunding of Ugx.176M and the routine manual and mechanised maintenance on various roads. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx. 762M and delayed implementation of projects under NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.807M and Ugx.272M respectively."], ["10", "Amuria DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40.9% of the sampled targets were fully achieved, 45.5% were partially achieved while 13.6% were not achieved at all. \uf0b7 The district collected 56.6% of its budgeted local revenue and received 95% of the funds expected from treasury, 55.5% of funds expected from other government units while 28% of funds expected from external sources were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted noncompliance with the repayment schedules of Ugx.105M under the UWEP. \uf0b7 I noted non-functional water sources under the Water for use and production. \uf0b7 I noted under performance of the maintained kilometres of road of 12Kms and poorly maintained roads under the periodic maintenance under URF.", null], ["9", "Serere DLG **Opinion** Qualified", "\uf0b7 I noted misstated figure in the financial statement \uf0b7 My review of the implementation of the 2015-2020 revealed that 34% of the sampled targets were fully achieved, 56% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 64.3% of its budgeted local revenue and received 99% of the funds expected from treasury, 35.2% of funds expected from other government units while 10.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.318Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified while 6 (55%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented; 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters was also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and failure to account for funds amounting to UGX.12M \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted total liability of Ugx.1.867Bn.  \uf0b7 30.4% of the district staff structure was not filled with key staff. \uf0b7 I noted lack of ownership deeds \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Serere District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, non-functional equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kagwara Seed School and Oburin HC II, irregular payment variations, diversion of funds of Ugx.145M and the up-grade of Aarapo, Oburin & Kagwara HC II to IIIs\u2019. \uf0b7 I noted irregularities under the URF like the underfunding of Ugx.176M and the routine manual and mechanised maintenance on various roads. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx. 762M and delayed implementation of projects under NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.807M and Ugx.272M respectively."], ["10", "Amuria DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40.9% of the sampled targets were fully achieved, 45.5% were partially achieved while 13.6% were not achieved at all. \uf0b7 The district collected 56.6% of its budgeted local revenue and received 95% of the funds expected from treasury, 55.5% of funds expected from other government units while 28% of funds expected from external sources were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "334", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "received by year end. The district had unspent balances of UGX.170M which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.528M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs 13 (61.9%) were fully quantified, 2 (9.5%) were insufficiently quantified while 14 (66.7%) were not quantified at all. Out of the 13 quantified out-puts, 10 (76.9%) were fully implemented, while 2 (15.4%) were partially implemented and 1 output (7.7%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.209M for Covid interventions and UGX.169M was utilized. UGX.4M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 46% of the district staff structure was not filled with key staff such as district engineer, chief finance officer, senior planner among others. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Amuria hospital faced challenges such as inadequate medical equipment, failure to properly maintain medical equipment, non- functional equipment and 13% of the mothers referred to other health units. \uf0b7 There were also delayed works under UGFIT particularly at Akeriau and Alere health center IIIs and inadequate contract supervision and monitoring. \uf0b7 I noted under funding of Ugx.416M, low cost sealing and poorly managed periodic manual and mechanized maintenance of various roads under the URF program. \uf0b7 I also noted dilapidated classroom structures that are not fit for sheltering pupils at Aojakitoi primary school under education management program. \uf0b7 I noted slow recovery of funds under the YLP & UWEP of Ugx.629M and Ugx.178M respectively.", null], ["11", "Ngora DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 60% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 41% of its budgeted local revenue and received 103% of the funds expected from treasury, 75% of funds expected from other government units while 12% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 12 outputs 7 (59%) were fully quantified, 1 (8%) was insufficiently quantified while 4 (33%) were not quantified at all. Out of the 7 quantified out-puts, 7 (100%) were fully implemented. \uf0b7 The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "335", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "donations received. There were also challenges in management of quarantine centres. \uf0b7 64% of the district staff structure was not filled with key staff such as district engineer missing. \uf0b7 I noted 47 and 37 non-functional boreholes and shallow wells respectively. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Ngora Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment and 6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Ngora Seed School. \uf0b7 I noted salary payment of Ugx.25M paid outside the IPPS. \uf0b7 I noted challenges in URF like underfunding by Ugx.104M, poorly manual maintained roads, irregular and poorly mechanised maintenance roads. \uf0b7 I noted challenges in the incomplete school construction works under the education department management. \uf0b7 I noted irregularities in the implementation of projects like under funding by Ugx.211M, the delayed implementation of projects under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.569M and Ugx.227M respectively. \uf0b7 I noted delayed works at Ngora Health Centre IV for the construction of a maternity ward under the health management.", null], ["12", "Kumi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved. \uf0b7 The council collected 46% of its budgeted local revenue and received 100% of the funds expected from treasury while 35% of funds expected from other government units by year end. The council had unspent balances of UGX.0.144Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (87%) were fully quantified while 1 (13%) was not quantified at all. Out of the 7 quantified out-puts, 5 (71%) were fully implemented, 2 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted outstanding payables of Ugx.45M  \uf0b7 I noted lack of land title for the municipal land. \uf0b7 I noted failure to pay retirees pension of Ugx.8M \uf0b7 I noted grounded assets for the municipal. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, noncompliance with vehicle allocations to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kumi Health Centre IV faced challenges in delivery of services such; Idle medical equipment, failure to properly maintain medical equipment and 1.4% of the mothers referred to other health units. \uf0b7 I noted irregularities in garbage management like nonexistence and adherence to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "donations received. There were also challenges in management of quarantine centres. \uf0b7 64% of the district staff structure was not filled with key staff such as district engineer missing. \uf0b7 I noted 47 and 37 non-functional boreholes and shallow wells respectively. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Ngora Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment and 6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Ngora Seed School. \uf0b7 I noted salary payment of Ugx.25M paid outside the IPPS. \uf0b7 I noted challenges in URF like underfunding by Ugx.104M, poorly manual maintained roads, irregular and poorly mechanised maintenance roads. \uf0b7 I noted challenges in the incomplete school construction works under the education department management. \uf0b7 I noted irregularities in the implementation of projects like under funding by Ugx.211M, the delayed implementation of projects under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.569M and Ugx.227M respectively. \uf0b7 I noted delayed works at Ngora Health Centre IV for the construction of a maternity ward under the health management.", null], ["12", "Kumi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved. \uf0b7 The council collected 46% of its budgeted local revenue and received 100% of the funds expected from treasury while 35% of funds expected from other government units by year end. The council had unspent balances of UGX.0.144Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (87%) were fully quantified while 1 (13%) was not quantified at all. Out of the 7 quantified out-puts, 5 (71%) were fully implemented, 2 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted outstanding payables of Ugx.45M  \uf0b7 I noted lack of land title for the municipal land. \uf0b7 I noted failure to pay retirees pension of Ugx.8M \uf0b7 I noted grounded assets for the municipal. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, noncompliance with vehicle allocations to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kumi Health Centre IV faced challenges in delivery of services such; Idle medical equipment, failure to properly maintain medical equipment and 1.4% of the mothers referred to other health units. \uf0b7 I noted irregularities in garbage management like nonexistence and adherence to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "336", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "garbage management by-laws, lack of data and records about garbage management, inadequate funding of garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal, inappropriate disposal of garbage in the municipal and lack of protective wear. \uf0b7 I noted that the municipality had irregularities in UPDP management like lack of approved UPDP and detailed plans and inadequate funding of the physical planning section. \uf0b7 I noted inappropriate routine manual and mechanised maintenance of roads. \uf0b7 I noted irregular payment of salary and pension of Ugx.20M outside IPPS.", null], ["13", "Soroti MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 16.7% of the sampled targets were fully achieved, 33% were partially achieved while 50% were not achieved at all. \uf0b7 The district collected 33% of its budgeted local revenue and received 58% of the funds expected from treasury, 74% of funds expected from other government units while 24% of funds expected from external sources were received by year end. The district had unspent balances of UGX.596M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 4 (36.4%) were insufficiently quantified while 2 (18.2%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly performance reports were not submitted in time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that the municipality has over 15 pending court cases as disclosed in the financial statements \uf0b7 I noted that by the end of the financial year, the municipality had domestic arrears of Ugx.81M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, allocation of vehicles to key departments and inadequate funds allocated for motor vehicle maintenance. \uf0b7 I noted that Diana HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to properly maintain medical equipment, failure to record donated equipment in the register, lack of sufficient data on delivery of mothers and 94% of the mothers referred to other health units. \uf0b7 I noted payroll irregularities like failure to carry out monthly salary reconciliations, 24% of the council district staff structure was not filled with key staff and delayed and under remittance of PAYE of Ugx.23M. \uf0b7 I noted garbage management irregularities like lack of garbage management by- laws, poorly maintained garbage management data and records, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collections and disposal and under funding by 57%. \uf0b7 I noted inadequate funding of Ugx.3.290Bn, failure to have up to date physical development plans and lack of development permits to the ongoing physical developments under the UPDP management. \uf0b7 I noted under funding of Ugx.3.146Bn under the USMID-(MISG) program. \uf0b7 I noted under funding of Ugx.266M under the URF program and poorly managed"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "garbage management by-laws, lack of data and records about garbage management, inadequate funding of garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal, inappropriate disposal of garbage in the municipal and lack of protective wear. \uf0b7 I noted that the municipality had irregularities in UPDP management like lack of approved UPDP and detailed plans and inadequate funding of the physical planning section. \uf0b7 I noted inappropriate routine manual and mechanised maintenance of roads. \uf0b7 I noted irregular payment of salary and pension of Ugx.20M outside IPPS.", null], ["13", "Soroti MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 16.7% of the sampled targets were fully achieved, 33% were partially achieved while 50% were not achieved at all. \uf0b7 The district collected 33% of its budgeted local revenue and received 58% of the funds expected from treasury, 74% of funds expected from other government units while 24% of funds expected from external sources were received by year end. The district had unspent balances of UGX.596M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 4 (36.4%) were insufficiently quantified while 2 (18.2%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly performance reports were not submitted in time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that the municipality has over 15 pending court cases as disclosed in the financial statements \uf0b7 I noted that by the end of the financial year, the municipality had domestic arrears of Ugx.81M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, allocation of vehicles to key departments and inadequate funds allocated for motor vehicle maintenance. \uf0b7 I noted that Diana HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to properly maintain medical equipment, failure to record donated equipment in the register, lack of sufficient data on delivery of mothers and 94% of the mothers referred to other health units. \uf0b7 I noted payroll irregularities like failure to carry out monthly salary reconciliations, 24% of the council district staff structure was not filled with key staff and delayed and under remittance of PAYE of Ugx.23M. \uf0b7 I noted garbage management irregularities like lack of garbage management by- laws, poorly maintained garbage management data and records, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collections and disposal and under funding by 57%. \uf0b7 I noted inadequate funding of Ugx.3.290Bn, failure to have up to date physical development plans and lack of development permits to the ongoing physical developments under the UPDP management. \uf0b7 I noted under funding of Ugx.3.146Bn under the USMID-(MISG) program. \uf0b7 I noted under funding of Ugx.266M under the URF program and poorly managed"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "337", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "manual and mechanised maintenance on various roads of the council. \uf0b7 I noted non \u2013 compliance with the repayment schedules of the YLP & UWEP of Ugx.122M and Ugx.98M respectively.", null], ["14", "Soroti RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The Hospital collected 145.8% of its budgeted local revenue while received 91% of the funds expected from treasury. The hospital had unspent balances of UGX.86M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.0.937Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 1 (11%) was fully quantified, 6 (66%) were insufficiently quantified while 2 (23%) were not quantified at all. The 1 quantified out-put was partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, Out of four quarterly reports, all the 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine canters for instance lack of ICU and isolation unit. \uf0b7 I noted domestic arrears of Ugx.0.387Bn by end of year 2019/2020. \uf0b7 I noted accounting irregularities like failure to keep revenue registers for NTR and mismanagement of NTR revenue. \uf0b7 I noted dilapidated staff quarters at the hospital \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment, 34% of the mothers referred to other health units and drug stock outs. \uf0b7 I noted a non- updated asset register. \uf0b7 I noted inadequate stores space, delays in disposal of grounded assets and failure to engrave all hospital assets."], ["15", "Otuke DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 78% were partially achieved while none were not achieved at all. \uf0b7 The district collected 110% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% of funds expected from other government units while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.272Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX593M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 9 (82%) were fully quantified, 1 (9%) was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 9 quantified out-puts, 8 (89%) were fully implemented; none was partially implemented while 1 (12%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "manual and mechanised maintenance on various roads of the council. \uf0b7 I noted non \u2013 compliance with the repayment schedules of the YLP & UWEP of Ugx.122M and Ugx.98M respectively.", null], ["14", "Soroti RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The Hospital collected 145.8% of its budgeted local revenue while received 91% of the funds expected from treasury. The hospital had unspent balances of UGX.86M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.0.937Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 1 (11%) was fully quantified, 6 (66%) were insufficiently quantified while 2 (23%) were not quantified at all. The 1 quantified out-put was partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, Out of four quarterly reports, all the 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine canters for instance lack of ICU and isolation unit. \uf0b7 I noted domestic arrears of Ugx.0.387Bn by end of year 2019/2020. \uf0b7 I noted accounting irregularities like failure to keep revenue registers for NTR and mismanagement of NTR revenue. \uf0b7 I noted dilapidated staff quarters at the hospital \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment, 34% of the mothers referred to other health units and drug stock outs. \uf0b7 I noted a non- updated asset register. \uf0b7 I noted inadequate stores space, delays in disposal of grounded assets and failure to engrave all hospital assets."], ["15", "Otuke DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 78% were partially achieved while none were not achieved at all. \uf0b7 The district collected 110% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% of funds expected from other government units while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.272Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX593M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 9 (82%) were fully quantified, 1 (9%) was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 9 quantified out-puts, 8 (89%) were fully implemented; none was partially implemented while 1 (12%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "manual and mechanised maintenance on various roads of the council. \uf0b7 I noted non \u2013 compliance with the repayment schedules of the YLP & UWEP of Ugx.122M and Ugx.98M respectively.", null], ["14", "Soroti RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The Hospital collected 145.8% of its budgeted local revenue while received 91% of the funds expected from treasury. The hospital had unspent balances of UGX.86M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.0.937Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 1 (11%) was fully quantified, 6 (66%) were insufficiently quantified while 2 (23%) were not quantified at all. The 1 quantified out-put was partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, Out of four quarterly reports, all the 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine canters for instance lack of ICU and isolation unit. \uf0b7 I noted domestic arrears of Ugx.0.387Bn by end of year 2019/2020. \uf0b7 I noted accounting irregularities like failure to keep revenue registers for NTR and mismanagement of NTR revenue. \uf0b7 I noted dilapidated staff quarters at the hospital \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment, 34% of the mothers referred to other health units and drug stock outs. \uf0b7 I noted a non- updated asset register. \uf0b7 I noted inadequate stores space, delays in disposal of grounded assets and failure to engrave all hospital assets."], ["15", "Otuke DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 78% were partially achieved while none were not achieved at all. \uf0b7 The district collected 110% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% of funds expected from other government units while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.272Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX593M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 9 (82%) were fully quantified, 1 (9%) was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 9 quantified out-puts, 8 (89%) were fully implemented; none was partially implemented while 1 (12%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "338", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. I also noted cases of inaccurate reporting of performance \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and failure to account for funds amounting to UGX.42M. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted outstanding commitments of unpaid pension and salary of Ugx.685M and Ugx.115M respectively. \uf0b7 I noted payment of un-budgeted domestic arrears of Ugx.112M. \uf0b7 I noted a delayed remove of staff from the payroll of Ugx.15M.  \uf0b7 There was failure to update revenue registers.  \uf0b7 I noted unsupported pension and gratuity payments of Ugx.323M \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted payroll management irregularities like 36.2% of the district staff structure was not filled with key staff and failure to perform slalry reconciliation each month. \uf0b7 I noted that Otuke Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, staffing gap of 28.8%, non-functional equipment, 9.5% of the mothers referred to other health units and drug stock outs. \uf0b7 Under the UgIFT program; there was noncompliance to the contractual terms by the contractor and incomplete upgrade of Ogwette Health centre Ii to III. \uf0b7 I noted irregularities in the procurement management like un-justified direct procurements. \uf0b7 I noted under funding of Ugx.111M and irregularities on the periodic manual and mechanized maintenance of various roads under the URF program. \uf0b7 I noted poor quality desks supplied to selected schools under the education management. \uf0b7 I noted non-fuctional water sources under the water for use and productions program. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of NUSAF 3 funds of Ugx.131M to beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.751M and Ugx.11M respectively \uf0b7 I noted under absorption of payroll funds by Ugx.1.086Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed funds disbursement under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.569M and Ugx.116M respectively. \uf0b7 I noted lack of land titles for the district land.", null], ["16", "Kalaki DLG Opinion Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 was not done due to the absence of a strategic development plan. \uf0b7 The district collected 25% of its budgeted local revenue and received 95% of the funds expected from treasury, 94% of funds expected from other government units while 100% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.169Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "339 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 5 (62%) were fully quantified while 3 (38%) were not quantified at all. Out of the 5 quantified out-puts, 5 (100%) were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- 40% of the district staff structure was not filled with key staff like the District Engineer.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted payroll irregularities like under absorption of payroll funds of Ugx.624M and failure to perform salary reconciliations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that Kalaki Health Centre III faced challenges in delivery of services such; as lack of adequate medical equipment and 15.8% of the mothers referred to other health units.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted mismanagement on some sections of the periodic maintenance of roads.\n- I noted noncompliance with the repayment schedules of UWEP of Ugx.181M", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted irregularities in the YLP management like noncompliance with the repayment schedules by Ugx636M and failure to transfer the recovered funds to the national revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "340 \nANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1", "Adeknino", "Subcounty", "2018/19"], ["2", "Adok", "Subcounty", "2018/19"], ["3", "Agikdak", "Subcounty", "2018/19"], ["4", "Agule", "Subcounty", "2018/19"], ["5", "Agwingiri", "Subcounty", "2018/19"], ["6", "Akisim", "Subcounty", "2018/19"], ["7", "Akoromit", "Subcounty", "2018/19"], ["8", "Akwon", "Subcounty", "2018/19"], ["9", "Alango", "Subcounty", "2018/19"], ["10", "Aligoi", "Subcounty", "2018/19"], ["11", "Alwa", "Subcounty", "2018/19"], ["12", "Aminit", "Subcounty", "2018/19"], ["13", "Amolatar", "Town Council", "2018/19"], ["14", "Amuria", "Town Council", "2018/19"], ["15", "Amwoma", "Subcounty", "2018/19"], ["16", "Apapai", "Subcounty", "2018/19"], ["17", "Apopong", "Subcounty", "2018/19"], ["18", "Atiira", "Subcounty", "2018/19"], ["19", "Atutur", "Subcounty", "2018/19"], ["20", "Batta", "Subcounty", "2018/19"], ["21", "Benet", "Subcounty", "2018/19"], ["22", "Binyiny", "Subcounty", "2018/19"], ["23", "Binyiny", "Town Council", "2018/19"], ["24", "Bubiita", "Subcounty", "2018/19"], ["25", "Bubyangu", "Subcounty", "2018/19"], ["26", "Budadiri", "Town Council", "2018/19"], ["27", "Budaka", "Subcounty", "2018/19"], ["28", "Budaka", "Town Council", "2018/19"], ["29", "Budaka", "Subcounty", "2018/19"], ["30", "Bududa", "Subcounty", "2018/19"], ["31", "Bududa", "Town Council", "2018/19"], ["32", "Budwale", "Subcounty", "2018/19"], ["33", "Bufumbo", "Subcounty", "2018/19"], ["34", "Buhehe", "Subcounty", "2018/19"], ["35", "Bukalasi", "Subcounty", "2018/19"], ["36", "Bukasakya", "Subcounty", "2018/19"], ["37", "Bukedea", "Subcounty", "2018/19"], ["38", "Bukedea", "Town Council", "2018/19"], ["39", "Bukhabusi", "Subcounty", "2018/19"], ["40", "Bukhaweka", "Subcounty", "2018/19"], ["41", "Bukhulo", "Subcounty", "2018/19"], ["42", "Bukiabi", "Subcounty", "2018/19"], ["43", "Bukibokolo", "Subcounty", "2018/19"], ["44", "Bukiende", "Subcounty", "2018/19"], ["45", "Bukigai", "Subcounty", "2018/19"], ["46", "Bukiise", "Subcounty", "2018/19"], ["47", "Bukusu", "Subcounty", "2018/19"], ["48", "Bukwo", "Subcounty", "2018/19"], ["49", "Bukwo", "Town Council", "2018/19"], ["50", "Bukyambi", "Subcounty", "2018/19"], ["51", "Bulambuli", "Town Council", "2018/19"], ["52", "Bulangira", "Subcounty", "2018/19"], ["53", "Bulangira", "Town Council", "2018/19"], ["54", "Bulecheke", "Subcounty", "2018/19"], ["55", "Bulegeni", "Subcounty", "2018/19"], ["56", "Bulumbi", "Subcounty", "2018/19"], ["57", "Bumalimba", "Subcounty", "2018/19"], ["58", "Bumasheti", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Name of", "Category", "Period"], "type": "table"}}, {"content": [["59", "Bumasifwa", "Subcounty", "2018/19"], ["60", "Bumasikye", "Subcounty", "2018/19"], ["61", "Bumayoka", "Subcounty", "2018/19"], ["62", "Bumbo", "Town Council", "2018/19"], ["63", "Bumboli", "Subcounty", "2018/19"], ["64", "Bumugibole", "Subcounty", "2018/19"], ["65", "Bunabwana", "Subcounty", "2018/19"], ["66", "Bunyinza", "Town Council", "2018/19"], ["67", "Busaba", "Subcounty", "2018/19"], ["68", "Busaba", "Town Council", "2018/19"], ["69", "Busano", "Subcounty", "2018/19"], ["70", "Bushigayi", "Town Council", "2018/19"], ["71", "Bushika", "Subcounty", "2018/19"], ["72", "Bushiribo", "Subcounty", "2018/19"], ["73", "Bushiyi", "Subcounty", "2018/19"], ["74", "Busiu", "Town Council", "2018/19"], ["75", "Busolwe", "Subcounty", "2018/19"], ["76", "Busolwe", "Town Council", "2018/19"], ["77", "Busukuya", "Subcounty", "2018/19"], ["78", "Butaleja", "Subcounty", "2018/19"], ["79", "Butaleja", "Town Council", "2018/19"], ["80", "Butebo", "Town Council", "2018/19"], ["81", "Butiru", "Subcounty", "2018/19"], ["82", "Butta", "Subcounty", "2018/19"], ["83", "Buwali", "Subcounty", "2018/19"], ["84", "Buwangani", "Town Council", "2018/19"], ["85", "Buyaga", "Town Council", "2018/19"], ["86", "Central Division-Kapchorwa MC", "Division", "2018/19"], ["87", "Chelekura", "Subcounty", "2018/19"], ["88", "Chepkwatsa", "Subcounty", "2018/19"], ["89", "Chesower", "Subcounty", "2018/19"], ["90", "Dabani", "Subcounty", "2018/19"], ["91", "Dokolo", "Town Council", "2018/19"], ["92", "Eastern Division-Busia", "Division", "2018/19"], ["93", "Eastern Division-Kapchorwa MC", "Division", "2018/19"], ["94", "Eastern Division-Tororo", "Division", "2018/19"], ["95", "Goli Goli", "Subcounty", "2018/19"], ["96", "Himutu", "Subcounty", "2018/19"], ["97", "Iki Iki", "Town Council", "2018/19"], ["98", "Industrial Division-Mbale MC", "Division", "2018/19"], ["99", "Kaato", "Subcounty", "2018/19"], ["100", "Kabarwa", "Subcounty", "2018/19"], ["101", "Kabei", "Subcounty", "2018/19"], ["102", "Kaberamaido", "Subcounty", "2018/19"], ["103", "Kaberamaido", "Town Council", "2018/19"], ["104", "Kabuna", "Subcounty", "2018/19"], ["105", "Kabwangasi", "Town Council", "2018/19"], ["106", "Kabweru", "Subcounty", "2018/19"], ["107", "Kadama", "Subcounty", "2018/19"], ["108", "Kadama", "Town Council", "2018/19"], ["109", "Kadimukoli", "Subcounty", "2018/19"], ["110", "Kadungulu", "Town Council", "2018/19"], ["111", "Kagumu", "Subcounty", "2018/19"], ["112", "Kakoli", "Subcounty", "2018/19"], ["113", "Kamet", "Subcounty", "2018/19"], ["114", "Kamonkoli", "Town Council", "2018/19"], ["115", "Kamu", "Subcounty", "2018/19"], ["116", "Kamuda", "Subcounty", "2018/19"], ["117", "Kamutur", "Subcounty", "2018/19"], ["118", "Kangole", "Subcounty", "2018/19"], ["119", "Kapelebyong", "Subcounty", "2018/19"], ["120", "Kapelebyong", "Town Council", "2018/19"], ["121", "Kaproron", "Subcounty", "2018/19"], ["122", "Kaproron", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Name of", "Category", "Period"], "type": "table"}}, {"content": "341", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["123", "Kaptererwo", "Subcounty", "2018/19"], ["124", "Kapujan", "Subcounty", "2018/19"], ["125", "Kasasira", "Subcounty", "2018/19"], ["126", "Kasilo", "Town Council", "2018/19"], ["127", "Kasodo", "Subcounty", "2018/19"], ["128", "Katakwi", "Subcounty", "2018/19"], ["129", "Katakwi", "Town Council", "2018/19"], ["130", "Katira", "Subcounty", "2018/19"], ["131", "Khabutora", "Subcounty", "2018/19"], ["132", "Kibale", "Subcounty", "2018/19"], ["133", "Kibuku", "Subcounty", "2018/19"], ["134", "Kibuku", "Town Council", "2018/19"], ["135", "Kidetok", "Town Council", "2018/19"], ["136", "Kidongole", "Subcounty", "2018/19"], ["137", "Kirewa", "Subcounty", "2018/19"], ["138", "Kituti", "Subcounty", "2018/19"], ["139", "Kobulubulu", "Subcounty", "2018/19"], ["140", "Kocheka", "Subcounty", "2018/19"], ["141", "Koena", "Subcounty", "2018/19"], ["142", "Komuge", "Subcounty", "2018/19"], ["143", "Kongunga", "Town Council", "2018/19"], ["144", "Kortek", "Subcounty", "2018/19"], ["145", "Kuju", "Subcounty", "2018/19"], ["146", "kukutu", "Subcounty", "2018/19"], ["147", "Kumi", "Subcounty", "2018/19"], ["148", "Kumi North", "Division", "2018/19"], ["149", "Kumi South Division", "Division", "2018/19"], ["150", "Kwanyiny", "Subcounty", "2018/19"], ["151", "Kwapa", "Subcounty", "2018/19"], ["152", "Kwarikwar", "Subcounty", "2018/19"], ["153", "Kwera", "Subcounty", "2018/19"], ["154", "Kyere", "Subcounty", "2018/19"], ["155", "Lukhonge", "Subcounty", "2018/19"], ["156", "Lwakhkha", "Town Council", "2018/19"], ["157", "Lwasso", "Subcounty", "2018/19"], ["158", "Lwatama", "Subcounty", "2018/19"], ["159", "Lyama", "Subcounty", "2018/19"], ["160", "Magale", "Town Council", "2018/19"], ["161", "Magola", "Subcounty", "2018/19"], ["162", "Magoro", "Subcounty", "2018/19"], ["163", "Majanji", "Subcounty", "2018/19"], ["164", "Malaba", "Town Council", "2018/19"], ["165", "Manafwa", "Town Council", "2018/19"], ["166", "Marungatuny", "Subcounty", "2018/19"], ["167", "Masaba", "Subcounty", "2018/19"], ["168", "Masafu", "Subcounty", "2018/19"], ["169", "Mazimasa", "Subcounty", "2018/19"], ["170", "Mella", "Subcounty", "2018/19"], ["171", "Mollo", "Subcounty", "2018/19"], ["172", "Mugiti", "Subcounty", "2018/19"], ["173", "Mukuju", "Subcounty", "2018/19"], ["174", "Mulanda", "Subcounty", "2018/19"], ["175", "Muntu", "Subcounty", "2018/19"], ["176", "Muyembe", "Subcounty", "2018/19"], ["177", "Nabiganda", "Town Council", "2018/19"], ["178", "Nabiswa", "Subcounty", "2018/19"], ["179", "Naboa", "Subcounty", "2018/19"], ["180", "Nabongo", "Subcounty", "2018/19"], ["181", "Nabumali", "Town Council", "2018/19"], ["182", "Nabweya", "Subcounty", "2018/19"], ["183", "Nagongera", "Subcounty", "2018/19"], ["184", "Nagongera", "Town Council", "2018/19"], ["185", "Nakaloke", "Town Council", "2018/19"], ["186", "Nakatsi", "Subcounty", "2018/19"], ["187", "Nalondo", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Name of", "Category", "Period"], "type": "table"}}, {"content": [["188", "Nalwanza", "Subcounty", "2018/19"], ["189", "Namabasa", "Subcounty", "2018/19"], ["190", "Namabya", "Subcounty", "2018/19"], ["191", "Namasale", "Subcounty", "2018/19"], ["192", "Namasale", "Town Council", "2018/19"], ["193", "Namayonyi", "Subcounty", "2018/19"], ["194", "Namboko", "Subcounty", "2018/19"], ["195", "Namisindwa", "Town Council", "2018/19"], ["196", "Namisuni", "Subcounty", "2018/19"], ["197", "Nandere", "Subcounty", "2018/19"], ["198", "Nangako", "Town Council", "2018/19"], ["199", "Nankodo", "Subcounty", "2018/19"], ["200", "Nansanga", "Subcounty", "2018/19"], ["201", "Nauyo Bugema", "Town Council", "2018/19"], ["202", "Nawanjofu", "Subcounty", "2018/19"], ["203", "Naweyo", "Subcounty", "2018/19"], ["204", "Ngora", "Subcounty", "2018/19"], ["205", "Ngora", "Town Council", "2018/19"], ["206", "Nkaloke", "Subcounty", "2018/19"], ["207", "Northern Division Mbale MC", "Division", "2018/19"], ["208", "Nyero", "Subcounty", "2018/19"], ["209", "Nyondo", "Subcounty", "2018/19"], ["210", "Obalanga", "Subcounty", "2018/19"], ["211", "Ochero", "Subcounty", "2018/19"], ["212", "Ogwette", "Subcounty", "2018/19"], ["213", "Okungur", "Subcounty", "2018/19"], ["214", "Olilim", "Subcounty", "2018/19"], ["215", "Olio", "Subcounty", "2018/19"], ["216", "Olok", "Subcounty", "2018/19"], ["217", "Omodoi", "Subcounty", "2018/19"], ["218", "Ongongoja", "Subcounty", "2018/19"], ["219", "Opwateta", "Subcounty", "2018/19"], ["220", "Orum", "Subcounty", "2018/19"], ["221", "Osukuru", "Subcounty", "2018/19"], ["222", "Otuke", "Town Council", "2018/19"], ["223", "Palam", "Subcounty", "2018/19"], ["224", "Pallisa", "Subcounty", "2018/19"], ["225", "Paya", "Subcounty", "2018/19"], ["226", "Pingire", "Subcounty", "2018/19"], ["227", "Puti- Puti", "Subcounty", "2018/19"], ["228", "Riwo", "Subcounty", "2018/19"], ["229", "Senendet", "Subcounty", "2018/19"], ["230", "Serere", "Town Council", "2018/19"], ["231", "Sibanga", "Subcounty", "2018/19"], ["232", "Sikuda", "Subcounty", "2018/19"], ["233", "Simu", "Subcounty", "2018/19"], ["234", "Sironko", "Town Council", "2018/19"], ["235", "Sisiyi", "Subcounty", "2018/19"], ["236", "Sisuni", "Subcounty", "2018/19"], ["237", "Sop Sop", "Subcounty", "2018/19"], ["238", "SOROTI", "Subcounty", "2018/19"], ["239", "Soroti Eastern", "Division", "2018/19"], ["240", "Soroti Northern", "Division", "2018/19"], ["241", "Suam", "Subcounty", "2018/19"], ["242", "Tademeri", "Subcounty", "2018/19"], ["243", "Tirinyi", "Town Council", "2018/19"], ["244", "Tororo Eastern", "Division", "2018/19"], ["245", "Tubur", "Subcounty", "2018/19"], ["246", "Tulel", "Subcounty", "2018/19"], ["247", "Usuk", "Subcounty", "2018/19"], ["248", "Wanale", "Subcounty", "2018/19"], ["249", "Wanale Division Mbale", "Division", "2018/19"], ["250", "Wesswa", "Subcounty", "2018/19"], ["251", "Western division - Busia", "Division", "2018/19"], ["252", "Western division -", "Division", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Name of", "Category", "Period"], "type": "table"}}, {"content": "342", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["Kapchorwa", "", "", null], ["253", "Western Division Tororo Mc", "Division", "2018/19"], ["254", "Western Division, Soroti Municipal Council", "Division", "2018/19"], ["255", "Willa", "Subcounty", "2018/19"], ["256", "Lukole", "Subcounty", "2018/19"], ["257", "Omot", "Subcounty", "2018/19"], ["258", "Adilang", "Subcounty", "2018/19"], ["259", "Patongo", "Subcounty", "2018/19"], ["260", "Wol", "Subcounty", "2018/19"], ["261", "Arum", "Subcounty", "2018/19"], ["262", "Namakora", "Subcounty", "2018/19"], ["263", "Omiya Anyima", "Subcounty", "2018/19"], ["264", "Patiko", "Subcounty", "2018/19"], ["265", "Odek", "Subcounty", "2018/19"], ["266", "Ongako", "Subcounty", "2018/19"], ["267", "Paicho", "Subcounty", "2018/19"], ["268", "Awach", "Subcounty", "2018/19"], ["269", "Bobi", "Subcounty", "2018/19"], ["270", "Koch Goma", "Subcounty", "2018/19"], ["271", "Anaka", "Subcounty", "2018/19"], ["272", "Pajule", "Subcounty", "2018/19"], ["273", "Acholibur", "Subcounty", "2018/19"], ["274", "Atanga", "Subcounty", "2018/19"], ["275", "Purongo", "Subcounty", "2018/19"], ["276", "Orom", "Subcounty", "2018/19"], ["277", "Rwengwe", "Subcounty", "2018/19"], ["278", "Engaju", "Subcounty", "2018/19"], ["279", "Nyakishana", "Subcounty", "2018/19"], ["280", "Kyamuhunga", "Subcounty", "2018/19"], ["281", "Bumbaire", "Subcounty", "2018/19"], ["282", "KAKANJU", "Subcounty", "2018/19"], ["283", 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"2019/20"], ["99", "ADEPTT", "Project", "2019/20"], ["100", "EXTEND", "Project", "2019/20"], ["101", "SMART DISCHARGE", "Project", "2019/20"], ["102", "SOCIAL NETWORK", "Project", "2019/20"], ["103", "Mama Toto", "Project", "2019/20"], ["104", "DIPT", "Project", "2019/20"], ["105", "REVAMP", "Project", "2019/20"], ["106", "CAD", "Project", "2019/20"], ["107", "Land Use", "Project", "2019/20"], ["108", "Breeding Site", "Project", "2019/20"], ["109", "TLD (K23)", "Project", "2019/20"], ["110", "RASA", "Project", "2019/20"], ["111", "PUBLIC ENGAGEMENT", "Project", "2019/20"], ["112", "DISCO", "Project", "2019/20"], ["113", "SKILLS ACQISITION", "Project", "2019/20"], ["114", "VOICES", "Project", "2019/20"], ["115", "MRI NIH", "Project", "2019/20"], ["116", "Improvement of Health Services Delivery at Mulago Hospital and in the City of Kampala Project (MKCCAP)", "Project", "2019/20"], ["117", "Uganda National Health Research  Organization (2019/2020)", "MDA", "2019/20"], ["118", "Uganda  Reproductive, Maternal and Child Health Services Improvement Project (URMCHSIP)", "Project", "2019/20"], ["119", "Uganda Nurses and Midwives Council", "SC", "2019/20"], ["120", "Allied Health Practitioners' Council", "SC", "2019/20"], ["121", "Uganda Medical and Dental Practitioners' Council", "SC", "2019/20"], ["122", "Joint Clinical Research Centre", "SC", "2019/20"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["(JCRC)", "", "", null], ["123", "Uganda National Health Research  Organization (2019/2020)", "SC", "2019/20"], ["124", "Karamoja Region Staff Housing Project", "Project", "2019/20"], ["125", "Spain-Uganda Debt swap for Renovation of Kawolo & Busolwe General Hospital", "Project", "2019/20"], ["126", "Rehabilitation & Expansion of Kayunga & Yumbe Hospitals", "Project", "2019/20"], ["127", "Uganda Sanitation Fund", "Project", "2019/20"], ["128", "Global Fund", "Project", "2019/20"], ["129", "Busega-Mpigi road project", "Project", "2019/20"], ["130", "Management of E-Waste in Uganda", "VFM audits", "2019/20"], ["131", "Impact Evaluation of the Multi-sectoral Food Safety and Nutrition Project", "VFM audits", "2019/20"], ["132", "Regulation of activities in the Mining sector", "VFM audits", "2019/20"], ["133", "Gender-based  Violence/ Violence against women", "VFM audits", "2019/20"], ["134", "Budget Performance- Health Sector", "VFM audits", "2019/20"], ["135", "Budget Performance- Works Sector", "VFM audits", "2019/20"], ["136", "Implementation of Uganda Reproductive Maternal and Child Health Services Improvement Project", "VFM audits", "2019/20"], ["137", "Utilisation of Road equipment", "VFM audits", "2019/20"], ["138", "PPP Audit on a small/ mini- power plant in energy generation and distribution", "VFM audits", "2019/20"], ["139", "Implementation of climate change adaptation and mitigation measures by the Department of Climate Change in MWE", "VFM audits", "2019/20"], ["140", "Uganda Skills Development Project", "VFM audits", "2019/20"], ["141", "Utilisation of Medical equipment", "VFM audits", "2019/20"], ["142", "Human  Resource Management in the Health Sector", "VFM audits", "2019/20"], ["143", "Baseline  VFM audit/assessment  under UgIFT", "VFM audits", "2019/20"], ["144", "Management of Markets", "VFM audits", "2019/20"], ["145", "Implementation of Agriculture Cluster  Development Project(ACDP)", "VFM audits", "2019/20"], ["146", "Fire Prevention and Rescue services by Uganda Police", "VFM audits", "2019/20"], ["147", "Management of Natural Forests", "VFM audits", "2019/20"], ["148", "Management of Research by Higher Institutions of Learning", "VFM audits", "2019/20"], ["149", "Uganda  Women Entrepreneurship Programme (UWEP)", "VFM audits", "2019/20"], ["150", "Management of Government Investments under the Uganda  Development", "", "2019/20"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "350", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["Corporation", "", "", null], ["151", "Electoral Commission", "Special audits", "2019/20"], ["152", "Procurement of FMD vaccines", "Special audits", "2019/20"], ["153", "Special audit on the emergency procurement of cotton seedling from Zimbabwe in 2015", "Special audits", "2019/20"], ["154", "QUISP", "Special audits", "2019/20"], ["155", "Special audit on rental of office space and management of the learners project by NIRA", "Special audits", "2019/20"], ["156", "Alleged falsification and forgery of distribution lists of coffee seedlings submitted to UCDA in Bugiri District.", "Special audits", "2019/20"], ["157", "International Crime Division Arbitration expenses at Gulu Court", "Special audits", "2019/20"], ["158", "Financial scam at Copenhagen  Mission, Denmark", "Special audits", "2019/20"], ["159", "Management of certificates of good conduct", "Special audits", "2019/20"], ["160", "Gross  mismanagement, misuse of power and authority, witch hunt and malicious dismissal of staff by Ms. Ntambi Sylvia Muwebwa, Chairperson  Equal Opportunities Commission", "Special audits", "2019/20"], ["161", "Alleged  embezzlement, causing financial loss and abuse of office.", "Special audits", "2019/20"], ["162", "Allegations of corruption , abuse of office, embezzlement and forgery by some Kyambogo University officials", "Special audits", "2019/20"], ["163", "Petition for an investigation into financial impropriety at Uganda National Examination Board", "Special audits", "2019/20"], ["164", "Request for an investigative audit of FUFA and Moses Magogo", "Special audits", "2019/20"], ["165", "Request for a forensic audit in the alleged diversion of funds from Capital Development of Soroti University by Achimo Ruth and others (IGG)", "Special audits", "2019/20"], ["166", "Alleged abuse of diversion of Public resources and causing financial loss by officials of Soroti University (CID)", "Special audits", "2019/20"], ["167", "National Medical Stores", "Special audits", "2019/20"], ["168", "Uganda Revenue Authority Building", "Special audits", "2019/20"], ["169", "Kagadi Hospital", "Special audits", "2019/20"], ["170", "National Drug Authority Laboratory", "Special audits", "2019/20"], ["171", "Ministry of Works & Transport \\- SGS", "Special audits", "2019/20"], ["172", "Akiibua", "Special audits", "2019/20"], ["173", "UHSSP", "Special audits", "2019/20"], ["174", "Investigation  of Mismanagement of Uganda Road Fund in Tororo", "Special audits", "2019/20"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["Municipal Council", "", "", null], ["175", "A request for a special audit on Rukiga DLG for the period July2018-June 2019", "Special audits", "2019/20"], ["176", "A request for a special audit of Arua School of Comprehensive Nursing", "Special audits", "2019/20"], ["177", "ESCROW Account on UMEME", "Special audits", "2019/20"], ["178", "UNRA Regional Offices in Moyo and Hoima", "Special audits", "2019/20"], ["179", "Complaint against the payment of Ugx.7.4Bn to AF Mpanga Advocates", "Special audits", "2019/20"], ["180", "Request for a forensic audit on Kayonza Growers Tea Factory Ltd", "Special audits", "2019/20"], ["181", "Request for Forensic Audit of Uganda College of Commerce Aduku.(LG to provide financial audit reports)", "Special audits", "2019/20"], ["182", "Alleged causing financial Loss of office and attempt to defraud Equal Opportunities Commission", "Special audits", "2019/20"], ["183", "Accountability of funds released from Min. OF Local Government to Apac LG during 2017/18 F/Y", "Special audits", "2019/20"], ["184", "Special audit of the UPF procurement department and interdiction of the AIGP in charge of logistics and Engineering", "Special audits", "2019/20"], ["185", "DCIC- Visa", "Special audits", "2019/20"], ["186", "Pool Houses fund held at Housing Finance Bank", "Special audits", "2019/20"], ["187", "Gulu University", "Special audits", "2019/20"], ["188", "Refugees MIS under OPM", "IT audits", "2019/20"], ["189", "FACE Technologies", "IT audits", "2019/20"], ["190", "Airport  Operations Management System", "IT audits", "2019/20"], ["191", "ACDP IT Audit", "IT audits", "2019/20"], ["192", "East African Association of Anti-corruption Authorities (EAAACA)", "International audits", "2019/20"], ["193", "East African Community (EAC)", "International audits", "2019/20"], ["194", "Uganda Electricity Generation Company Limited (UEGCL)", "Engineering audits", "2019/20"], ["195", "Ministry of Energy and Mineral Development (MEMD)", "Engineering audits", "2019/20"], ["196", "National Water Sewerage Corporation (NWSC)", "Engineering audits", "2019/20"], ["197", "Uganda  Electricity Transmission  Company Limited (UETCL)", "Engineering audits", "2019/20"], ["198", "Kampala Capital City Authority (KCCA)", "Engineering audits", "2019/20"], ["199", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF)", "Engineering audits", "2019/20"], ["200", "Ministry of Works and Transport (MoWT)", "Engineering audits", "2019/20"], ["201", "Ministry of Local Government (MoLG)", "Engineering audits", "2019/20"], ["202", "National Social Security Fund (NSSF)", "Engineering audits", "2019/20"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "351", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["203", "Ministry of Water and Environment (MoWE)", "Engineering audits", "2019/20"], ["204", "Uganda Civil Aviation Authority (UCAA)", "Engineering audits", "2019/20"], ["205", "Ministry of Education and Sports (MoES)", "Engineering audits", "2019/20"], ["206", "Ministry of Health (MoH)", "Engineering audits", "2019/20"], ["207", "Rural Electrification Agency (REA)", "Engineering audits", "2019/20"], ["208", "Ministry of Lands, Housing and Urban Development (MoLHUD and 22 Municipal Councils (Uganda Support to Municipal  Infrastructure Development)", "Engineering audits", "2019/20"], ["209", "Entebbe Division B \u2013 Entebbe MC", "Division", "2018/19"], ["210", "Nansana Division \u2013 Nansana MC", "Division", "2018/19"], ["211", "Nabweru Division \u2013 Nansana MC", "Division", "2018/19"], ["212", "Busukuma Division \u2013 Nansana MC", "Division", "2018/19"], ["213", "Gombe Division \u2013 Nansana MC", "Division", "2018/19"], ["214", "Entebbe Division A \u2013 Entebbe MC", "Division", "2018/19"], ["215", "Ndejje Division \u2013 Makindye MC", "Division", "2018/19"], ["216", "Masajja Division \u2013 Makindye MC", "Division", "2018/19"], ["217", "Bunamwaya Div \u2013 Makindye MC", "Division", "2018/19"], ["218", "Kira Division \u2013 Kira MC", "Division", "2018/19"], ["219", "Namugongo Division \u2013 Kira", "Division", "2018/19"], ["220", "Central Division - mukono", "Division", "2018/19"], ["221", "Goma \u2013 Mukono MC", "Division", "2018/19"], ["222", "Bweyogerere \u2013 Kira MC", "Division", "2018/19"], ["223", "Ttamu \u2013Mityana MC", "Division", "2018/19"], ["224", "Central div \u2013 Mityana MC", "Division", "2018/19"], ["225", "Busimbi Div \u2013 Mityana MC", "Division", "2018/19"], ["226", "Buikwe TC", "Town Council", "2018/19"], ["227", "Banda TC", "Town Council", "2018/19"], ["228", "Namayumba", "Town Council", "2018/19"], ["229", "Migeera", "Town Council", "2018/19"], ["230", "Kasanje", "Town Council", "2018/19"], ["231", "Nakasongola", "Town Council", "2018/19"], ["232", "Busaana", "Town Council", "2018/19"], ["233", "Kyengera", "Town Council", "2018/19"], ["234", "Kakooge", "Town Council", "2018/19"], ["235", "Kakiri", "Town Council", "2018/19"], ["236", "Katabi", "Town Council", "2018/19"], ["237", "Wobulenzi", "Town Council", "2018/19"], ["238", "Wakiso", "Town Council", "2018/19"], ["239", "Ssekanyonyi", "Town Council", "2018/19"], ["240", "Masulita", "Town Council", "2018/19"], ["241", "Nkokonjeru", "Town Council", "2018/19"], ["242", "Mpigi", "Town Council", "2018/19"], ["243", "Buwama", "Town Council", "2018/19"], ["244", "Kayabwe", "Town Council", "2018/19"], ["245", "Buvuma", "Town Council", "2018/19"], ["246", "Kiyindi", "Town Council", "2018/19"], ["247", "Busunju", "Town Council", "2018/19"], ["248", "Gombe", "Town Council", "2018/19"], ["249", "Zigoti", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["250", "Nakaseke", "Town Council", "2018/19"], ["251", "Kiwoko", "Town Council", "2018/19"], ["252", "Ngoma", "Town Council", "2018/19"], ["253", "Nakaseke-Butalangu", "Town Council", "2018/19"], ["254", "Semuto", "Town Council", "2018/19"], ["255", "Luwero", "Town Council", "2018/19"], ["256", "Bombo", "Town Council", "2018/19"], ["257", "Kayunga", "Town Council", "2018/19"], ["258", "Katosi", "Town Council", "2018/19"], ["259", "Nakifuma-Nagalama", "Town Council", "2018/19"], ["260", "Namataba", "Town Council", "2018/19"], ["261", "Kasawo", "Town Council", "2018/19"], ["262", "Ntenjeru-Kisoga", "Town Council", "2018/19"], ["263", "Nazigo", "Town Council", "2018/19"], ["264", "Kasangati", "Town Council", "2018/19"], ["265", "Kajjansi", "Town Council", "2018/19"], ["266", "Lwampanga", "Subcounty", "2018/19"], ["267", "Kalongo", "Subcounty", "2018/19"], ["268", "Lwabiyata", "Subcounty", "2018/19"], ["269", "Nabiswera", "Subcounty", "2018/19"], ["270", "Galiraaya", "Subcounty", "2018/19"], ["271", "Kitimbwa", "Subcounty", "2018/19"], ["272", "Nazigo", "Subcounty", "2018/19"], ["273", "Kakiri", "Subcounty", "2018/19"], ["274", "Masulita", "Subcounty", "2018/19"], ["275", "Kinyogoga", "Subcounty", "2018/19"], ["276", "Nakitoma", "Subcounty", "2018/19"], ["277", "Kinoni 15/16", "Subcounty", "2015/16"], ["278", "Kinoni 16/17", "Subcounty", "2016/17"], ["279", "Kinoni 17/18", "Subcounty", "2017/18"], ["280", "Kinoni 18/19", "Subcounty", "2018/19"], ["281", "Namayumba", "Subcounty", "2018/19"], ["282", "Ssekanyonyi", "Subcounty", "2018/19"], ["283", "Kakindu", "Subcounty", "2018/19"], ["284", "Malangala", "Subcounty", "2018/19"], ["285", "Najja 15/16", "Subcounty", "2015/16"], ["286", "Najja 16/17", "Subcounty", "2016/17"], ["287", "Najja 17/18", "Subcounty", "2017/18"], ["288", "Najja 18/19", "Subcounty", "2018/19"], ["289", "Banda", "Subcounty", "2018/19"], ["290", "Kitto 15/16", "Subcounty", "2015/16"], ["291", "Kitto 16/17", "Subcounty", "2016/17"], ["292", "Kitto 17/18", "Subcounty", "2017/18"], ["293", "Kitto 18/19", "Subcounty", "2018/19"], ["294", "Migeera", "Subcounty", "2018/19"], ["295", "Kasanje", "Subcounty", "2018/19"], ["296", "Ngogwe", "Subcounty", "2018/19"], ["297", "Ssibukunja", "Subcounty", "2018/19"], ["298", "Buikwe 15/16", "Subcounty", "2015/16"], ["299", "Buikwe 16/17", "Subcounty", "2016/17"], ["300", "Buikwe 17/18", "Subcounty", "2017/18"], ["301", "Buikwe 18/19", "Subcounty", "2018/19"], ["302", "Muduuma", "Subcounty", "2018/19"], ["303", "Buwama", "Subcounty", "2018/19"], ["304", "Kammengo", "Subcounty", "2018/19"], ["305", "Budde", "Subcounty", "2018/19"], ["306", "Bulo", "Subcounty", "2018/19"], ["307", "Kalamba", "Subcounty", "2018/19"], ["308", "Lwajje 15/16", "Subcounty", "2015/16"], ["309", "Lwajje 16/17", "Subcounty", "2016/17"], ["310", "Lwajje 17/18", "Subcounty", "2017/18"], ["311", "Lwajje 18/19", "Subcounty", "2018/19"], ["312", "Buwooya 15/16", "Subcounty", "2015/16"], ["313", "Buwooya 16/17", "Subcounty", "2016/17"], ["314", "Buwooya 17/18", "Subcounty", "2017/18"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "352", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["315", "Buwooya 18/19", "Subcounty", "2018/19"], ["316", "Bweema", "Subcounty", "2018/19"], ["317", "Kalagala 15/16", "Subcounty", "2015/16"], ["318", "Kalagala 16/17", "Subcounty", "2016/17"], ["319", "Kalagala 17/18", "Subcounty", "2017/18"], ["320", "Kalagala 18/19", "Subcounty", "2018/19"], ["321", "Kamira 15/16", "Subcounty", "2015/16"], ["322", "Kamira 16/17", "Subcounty", "2016/17"], ["323", "Kamira 17/18", "Subcounty", "2017/18"], ["324", "Kamira 18/19", "Subcounty", "2018/19"], ["325", "Luwero", "Subcounty", "2018/19"], ["326", "Nakaseke 15/16", "Subcounty", "2015/16"], ["327", "Nakaseke 16/17", "Subcounty", "2016/17"], ["328", "Nakaseke 17/18", "Subcounty", "2017/18"], ["329", "Nakaseke 18/19", "Subcounty", "2018/19"], ["330", "Kikamulo 15/16", "Subcounty", "2015/16"], ["331", "Kikamulo 16/17", "Subcounty", "2016/17"], ["332", "Kikamulo 17/18", "Subcounty", "2017/18"], ["333", "Kikamulo 18/19", "Subcounty", "2018/19"], ["334", "Ngoma 15/16", "Subcounty", "2015/16"], ["335", "Ngoma 16/17", "Subcounty", "2016/17"], ["336", "Ngoma 17/18", "Subcounty", "2017/18"], ["337", "Ngoma 18/19", "Subcounty", "2018/19"], ["338", "Semuto 15/16", "Subcounty", "2015/16"], ["339", "Semuto 16/17", "Subcounty", "2016/17"], ["340", "Semuto 17/18", "Subcounty", "2017/18"], ["341", "Semuto 18/19", "Subcounty", "2018/19"], ["342", "Kasangombe 15/16", "Subcounty", "2015/16"], ["343", "Kasangombe 16/17", "Subcounty", "2016/17"], ["344", "Kasangombe 17/18", "Subcounty", "2017/18"], ["345", "Kasangombe 18/19", "Subcounty", "2018/19"], ["346", "Wakyato 15/16", "Subcounty", "2015/16"], ["347", "Wakyato 16/17", "Subcounty", "2016/17"], ["348", "Wakyato 17/18", "Subcounty", "2017/18"], ["349", "Nagojje 15/16", "Subcounty", "2015/16"], ["350", "Nagojje 16/17", "Subcounty", "2016/17"], ["351", "Nagojje 17/18", "Subcounty", "2017/18"], ["352", "Nagojje 18/19", "Subcounty", "2018/19"], ["353", "Nama", "Subcounty", "2018/19"], ["354", "Ntenjeru[1] (No.33)", "Town Council", "2018/19"], ["355", "Ntenjeru[2] (No.37)", "Town Council", "2018/19"], ["356", "Kimenyedde", "Subcounty", "2018/19"], ["357", "Seeta - Namuganga 15/16", "Subcounty", "2015/16"], ["358", "Seeta - Namuganga 16/17", "Subcounty", "2016/17"], ["359", "Seeta - Namuganga 17/18", "Subcounty", "2017/18"], ["360", "Seeta - Namuganga 18/19", "Subcounty", "2018/19"], ["361", "Mpatta 15/16", "Subcounty", "2015/16"], ["362", "Mpatta 16/17", "Subcounty", "2016/17"], ["363", "Mpatta 17/18", "Subcounty", "2017/18"], ["364", "Mpatta 18/19", "Subcounty", "2018/19"], ["365", "Ntunda 15/16", "Subcounty", "2015/16"], ["366", "Ntunda 16/17", "Subcounty", "2016/17"], ["367", "Ntunda 17/18", "Subcounty", "2017/18"], ["368", "Ntunda 18/19", "Subcounty", "2018/19"], ["369", "Koome Islands[3]", "Subcounty", "2018/19"], ["370", "Nakisunga", "Subcounty", "2018/19"], ["371", "Lyabaana 14/15", "Subcounty", "2014/15"], ["372", "Lyabaana 15/16", "Subcounty", "2015/16"], ["373", "Lyabaana 16/17", "Subcounty", "2016/17"], ["374", "Lyabaana 17/18", "Subcounty", "2017/18"], ["375", "Lyabaana 18/19", "Subcounty", "2018/19"], ["376", "Lubya 15/16", "Subcounty", "2015/16"], ["377", "Lubya 16/17", "Subcounty", "2016/17"], ["378", "Lubya 17/18", "Subcounty", "2017/18"], ["379", "Lubya 18/19", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["380", "Arua Hill Division", "Division", "2018/19"], ["381", "River Oli Division", "Division", "2018/19"], ["382", "Thatha Division", "Division", "2018/19"], ["383", "Abindu Division", "Division", "2018/19"], ["384", "Central Division", "Division", "2018/19"], ["385", "North Division", "Division", "2018/19"], ["386", "South Division", "Division", "2018/19"], ["387", "West Division", "Division", "2018/19"], ["388", "Pakwach", "Town Council", "2018/19"], ["389", "Parombo", "Town Council", "2018/19"], ["390", "Paidha", "Town Council", "2018/19"], ["391", "Zombo", "Town Council", "2018/19"], ["392", "Maracha", "Town Council", "2018/19"], ["393", "Yumbe", "Town Council", "2018/19"], ["394", "Moyo", "Town Council", "2018/19"], ["395", "Adjumani", "Town Council", "2018/19"], ["396", "Pakere", "Town Council", "2018/19"], ["397", "Adumi", "Subcounty", "2018/19"], ["398", "Ajia", "Subcounty", "2018/19"], ["399", "Manibe", "Subcounty", "2018/19"], ["400", "Katrini", "Subcounty", "2018/19"], ["401", "Omugo", "Subcounty", "2018/19"], ["402", "Bileafe", "Subcounty", "2018/19"], ["403", "Aiivu", "Subcounty", "2018/19"], ["404", "Dadamu", "Subcounty", "2018/19"], ["405", "Vurra", "Subcounty", "2018/19"], ["406", "Rhino camp", "Subcounty", "2018/19"], ["407", "Rigbo", "Subcounty", "2018/19"], ["408", "Offaka", "Subcounty", "2018/19"], ["409", "Okollo", "Subcounty", "2018/19"], ["410", "Anyiribu", "Subcounty", "2018/19"], ["411", "Ewanga", "Subcounty", "2018/19"], ["412", "Nyaravur", "Subcounty", "2018/19"], ["413", "Akworo", "Subcounty", "2018/19"], ["414", "Ndhew", "Subcounty", "2018/19"], ["415", "Atego", "Subcounty", "2018/19"], ["416", "Kuchwiny", "Subcounty", "2018/19"], ["417", "Panyango", "Subcounty", "2018/19"], ["418", "Alwi", "Subcounty", "2018/19"], ["419", "Atyak", "Subcounty", "2018/19"], ["420", "Athuma", "Subcounty", "2018/19"], ["421", "Jangokoro", "Subcounty", "2018/19"], ["422", "Alangi", "Subcounty", "2018/19"], ["423", "Zeu", "Subcounty", "2018/19"], ["424", "Kango", "Subcounty", "2018/19"], ["425", "Abanga", "Subcounty", "2018/19"], ["426", "Paidha", "Subcounty", "2018/19"], ["427", "Warr", "Subcounty", "2018/19"], ["428", "Nyapea", "Subcounty", "2018/19"], ["429", "Akaa", "Subcounty", "2018/19"], ["430", "Lobule", "Subcounty", "2018/19"], ["431", "Ludara", "Subcounty", "2018/19"], ["432", "Midigo", "Subcounty", "2018/19"], ["433", "Kochi", "Subcounty", "2018/19"], ["434", "Drajini", "Subcounty", 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"2018/19"], ["446", "Pakele", "Subcounty", "2018/19"], ["447", "Ukusijoni", "Subcounty", "2018/19"], ["448", "Ciforo", "Subcounty", "2018/19"], ["449", "Pachara", "Subcounty", "2018/19"], ["450", "Tara", "Subcounty", "2018/19"], ["451", "Nyadri", "Subcounty", "2018/19"], ["452", "Oleba", "Subcounty", "2018/19"], ["453", "Oluvu", "Subcounty", "2018/19"], ["454", "Oluffe", "Subcounty", "2018/19"], ["455", "Yivu", "Subcounty", "2018/19"], ["456", "Akere Division", "Division", "2018/19"], ["457", "Agulu Division", "Division", "2018/19"], ["458", "Aroca Division", "Division", "2018/19"], ["459", "Atik Division", "Division", "2018/19"], ["460", "Pece Division", "Division", "2018/19"], ["461", "Bardege Division", "Division", "2018/19"], ["462", "Laroo Division", "Division", "2018/19"], ["463", "Layibi Division", "Division", "2018/19"], ["464", "Central Division", "Division", "2018/19"], ["465", "Pandwong Division", "Division", "2018/19"], ["466", "Pager Division", "Division", "2018/19"], ["467", "Central Division", "Division", "2018/19"], ["468", "Railways Division", "Division", "2018/19"], ["469", "Ojwina Division", "Division", "2018/19"], ["470", "Adyel Division", "Division", "2018/19"], ["471", "Amuru TC", "Town Council", "2018/19"], ["472", "Pabbo TC", "Town Council", "2018/19"], ["473", "Anaka TC", "Town Council", "2018/19"], ["474", "Purongo TC", "Town Council", "2018/19"], ["475", "Ayer TC", "Town Council", "2018/19"], ["476", "Akokoro TC", "Town Council", "2018/19"], ["477", "Pader TC", "Town Council", "2018/19"], ["478", "Agago TC", "Town Council", "2018/19"], ["479", "Patongo TC", "Town Council", "2018/19"], ["480", "Kalongo TC", "Town Council", "2018/19"], ["481", "Lira Palwo", "Town Council", "2018/19"], ["482", "Oyam TC", "Town Council", "2018/19"], ["483", "Elegu TC", "Town Council", "2018/19"], ["484", "Pajule TC", "Town Council", "2018/19"], ["485", "Omoro TC", "Town Council", "2018/19"], ["486", "Agweng TC", "Town Council", "2018/19"], ["487", "Padibe TC", "Town Council", "2018/19"], ["488", "Lamwo TC", "Town Council", "2018/19"], ["489", "Aduku TC", "Town Council", "2018/19"], ["490", "Alebtong TC", "Town Council", "2018/19"], ["491", "Aloi TC", "Town Council", "2018/19"], ["492", "Ibuje TC", "Town Council", "2018/19"], ["493", "Bungatira", "Subcounty", "2018/19"], ["494", "Unyama", "Subcounty", "2018/19"], ["495", "Palaro", "Subcounty", "2018/19"], ["496", "Koro", "Subcounty", "2018/19"], ["497", "Lakwana", "Subcounty", "2018/19"], ["498", "Lalogi", "Subcounty", "2018/19"], ["499", "Pabbo", "Subcounty", "2018/19"], ["500", "Lamogi", "Subcounty", "2018/19"], ["501", "Amuru", "Subcounty", "2018/19"], ["502", "Inomo", "Subcounty", "2018/19"], ["503", "Atiak", "Subcounty", "2018/19"], ["504", "Alero", "Subcounty", "2018/19"], ["505", "Lii", "Subcounty", "2018/19"], ["506", "Okwerodot", "Subcounty", "2018/19"], ["507", "Got Apwoyo", "Subcounty", "2018/19"], ["508", "Abongomola", "Subcounty", "2018/19"], ["509", "Lungulu", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["510", "Mucwini", "Subcounty", "2018/19"], ["511", "Labongo-Akwang", "Subcounty", "2018/19"], ["512", "Lagoro", "Subcounty", "2018/19"], ["513", "Kitgum-Matidi", "Subcounty", "2018/19"], ["514", "Labongo-Amida", "Subcounty", "2018/19"], ["515", "Labongo-Layamo", "Subcounty", "2018/19"], ["516", "Paloga", "Subcounty", "2018/19"], ["517", "Lokung", "Subcounty", "2018/19"], ["518", "Palabel-Kal", "Subcounty", "2018/19"], ["519", "Chegere", "Subcounty", "2018/19"], ["520", "Palabek-Ogili", "Subcounty", "2018/19"], ["521", "Palabek-Gem", "Subcounty", "2018/19"], ["522", "Padibe-West", "Subcounty", "2018/19"], ["523", "Awere", "Subcounty", "2018/19"], ["524", "Ogom", "Subcounty", "2018/19"], ["525", "Lapul", "Subcounty", "2018/19"], ["526", "Anga-Gura", "Subcounty", "2018/19"], ["527", "Pader", "Subcounty", "2018/19"], ["528", "Laguti", "Subcounty", "2018/19"], ["529", "Puranga", "Subcounty", "2018/19"], ["530", "Latanya", "Subcounty", "2018/19"], ["531", "Chawente", "Subcounty", "2018/19"], ["532", "Parabongo", "Subcounty", "2018/19"], ["533", "Paimol", "Subcounty", "2018/19"], ["534", "Lamiyo", "Subcounty", "2018/19"], ["535", "Omia-pacwa", "Subcounty", "2018/19"], ["536", "Lapono", "Subcounty", "2018/19"], ["537", "Lira \u2013Palwo", "Subcounty", "2018/19"], ["538", "Kot Omor", "Subcounty", "2018/19"], ["539", "Abako", "Subcounty", "2018/19"], ["540", "Awei", "Subcounty", "2018/19"], ["541", "Akura", "Subcounty", "2018/19"], ["542", "Lira", "Subcounty", "2018/19"], ["543", "Aduku", "Subcounty", "2018/19"], ["544", "Barr", "Subcounty", "2018/19"], ["545", "Agali", "Subcounty", "2018/19"], ["546", "Amach", "Subcounty", "2018/19"], ["547", "Ogur", "Subcounty", "2018/19"], ["548", "Agweng", "Subcounty", "2018/19"], ["549", "Bala", "Subcounty", "2018/19"], ["550", "Alito", "Subcounty", "2018/19"], ["551", "Aboke", "Subcounty", "2018/19"], ["552", "Ayer", "Subcounty", "2018/19"], ["553", "Akalo", "Subcounty", "2018/19"], ["554", "Loro", "Subcounty", "2018/19"], ["555", "Apac", "Subcounty", "2018/19"], ["556", "Abok", "Subcounty", "2018/19"], ["557", "Ngai", "Subcounty", "2018/19"], ["558", "Otwal", "Subcounty", "2018/19"], ["559", "Aleka", "Subcounty", "2018/19"], ["560", "Akokoro", "Subcounty", "2018/19"], ["561", "West Division-Mubende MC", "Division", "2018/19"], ["562", "East Division -Mubende MC", "Division", "2018/19"], ["563", "South Division-Mubende MC", "Division", "2018/19"], ["564", "Nyendo/Senyange Division", "Division", "2018/19"], ["565", "Katwe/Butego Division", "Division", "2018/19"], ["566", "Kimanya Kyabakuza Division", "Division", "2018/19"], ["567", "Kalungu TC", "Town Council", "2018/19"], ["568", "Kyamulibwa TC", "Town Council", "2018/19"], ["569", "Lukaya TC", "Town Council", "2018/19"], ["570", "Lyantonde TC", "Town Council", "2018/19"], ["571", "Sembabule TC", "Town Council", "2018/19"], ["572", "Mateete TC", "Town Council", "2018/19"], ["573", "Bukomansimbi TC", "Town Council", "2018/19"], ["574", "Maddu TC", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "354", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["575", "Kanoni TC", "Town Council", "2018/19"], ["576", "Kyazanga TC", "Town Council", "2018/19"], ["577", "Kinoni TC", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["575", "Kanoni TC", "Town Council", "2018/19"], ["576", "Kyazanga TC", "Town Council", "2018/19"], ["577", "Kinoni TC", "Town Council", "2018/19"], ["578", "Kasaali TC", "Town Council", "2018/19"], ["579", "Kyotera TC", "Town Council", "2018/19"], ["580", "Kalisizo TC", "Town Council", "2018/19"], ["581", "Kasensero TC", "Town Council", "2018/19"], ["582", "Katovu TC", "Town Council", "2018/19"], ["583", "Kalangala TC", "Town Council", "2018/19"], ["584", "Rakai TC", "Town Council", "2018/19"], ["585", "Mutukula TC", "Town Council", "2018/19"], ["586", "Kasanda TC", "Town Council", "2018/19"], ["587", "Lwengo TC", "Town Council", "2018/19"], ["588", "Kasambya TC", "Town Council", "2018/19"], ["589", "Kalungu S/C", "Subcounty", "2018/19"], ["590", "Bukulula S/C", "Subcounty", "2018/19"], ["591", "Mpumudde S/C", "Subcounty", "2018/19"], ["592", "Kaliiro S/C", "Subcounty", "2018/19"], ["593", "Kinuuka S/C", "Subcounty", "2018/19"], ["594", "Lyantonde Rural S/C", "Subcounty", "2018/19"], ["595", "Kasagama S/C", "Subcounty", "2018/19"], ["596", "Lyakajulla S/C", "Subcounty", "2018/19"], ["597", "Kkingo S/C", "Subcounty", "2018/19"], ["598", "Kisekka S/C", "Subcounty", "2018/19"], ["599", "Malongo S/c", "Subcounty", "2018/19"], ["600", "Ndagwe S/C", "Subcounty", "2018/19"], ["601", "Kyazanga S/C", "Subcounty", "2018/19"], ["602", "Lwengo S/C", "Subcounty", "2018/19"], ["603", "Mijwala S/C", "Subcounty", "2018/19"], ["604", "Lugusulu S/C", "Subcounty", "2018/19"], ["605", "Mateete S/C", "Subcounty", "2018/19"], ["606", "Lwebitakuli S/C", "Subcounty", "2018/19"], ["607", "Lwemiyaga S/C", "Subcounty", "2018/19"], ["608", "Ntuusi S/C", "Subcounty", "2018/19"], ["609", "Kibinge S/C", "Subcounty", "2018/19"], ["610", "Butenga S/C", "Subcounty", "2018/19"], ["611", "Mpenja SC", "Subcounty", "2018/19"], ["612", "Lwankoni S/C", "Subcounty", "2018/19"], ["613", "Nabigasa S/C", "Subcounty", "2018/19"], ["614", "Kabira S/C", "Subcounty", "2018/19"], ["615", "Kakuuto S/C", "Subcounty", "2018/19"], ["616", "Kalisizo Rural S/C", "Subcounty", "2018/19"], ["617", "Nangoma S/C", "Subcounty", "2018/19"], ["618", "Kirumba S/C", "Subcounty", "2018/19"], ["619", "Bukakata S/C", "Subcounty", "2018/19"], ["620", "Kabonera S/C", "Subcounty", "2018/19"], ["621", "Kyebe S/C", "Subcounty", "2018/19"], ["622", "Kasaasa S/C", "Subcounty", "2018/19"], ["623", "Kyesiga S/C", "Subcounty", "2018/19"], ["624", "Mazinga S/C", "Subcounty", "2018/19"], ["625", "Bubeke S/C", "Subcounty", "2018/19"], ["626", "Mugoye S/C", "Subcounty", "2018/19"], ["627", "Byakabanda S/C", "Subcounty", "2018/19"], ["628", "Ddwaniro S/C", "Subcounty", "2018/19"], ["629", "Kiziiba S/C", "Subcounty", "2018/19"], ["630", "Kacheera S/C", "Subcounty", "2018/19"], ["631", "Kagamba S/C", "Subcounty", "2018/19"], ["632", "Kibanda S/C", "Subcounty", "2018/19"], ["633", "Kifamba S/C", "Subcounty", "2018/19"], ["634", "Kyalulangira S/C", "Subcounty", "2018/19"], ["635", "Lwamaggwa S/C", "Subcounty", "2018/19"], ["636", "Lwanda S/C", "Subcounty", "2018/19"], ["637", "Makokoto SC", "Subcounty", "2018/19"], ["638", "Kalwana SC", "Subcounty", "2018/19"], ["639", "Bukuya SC", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["640", "Nalutuntu SC", "Subcounty", "2018/19"], ["641", "Kitumbi SC", "Subcounty", "2018/19"], ["642", "Kassanda SC", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["640", "Nalutuntu SC", "Subcounty", "2018/19"], ["641", "Kitumbi SC", "Subcounty", "2018/19"], ["642", "Kassanda SC", "Subcounty", "2018/19"], ["643", "Bagezza S/C", "Subcounty", "2018/19"], ["644", "Butoloogo S/C", "Subcounty", "2018/19"], ["645", "Kasambya S/C", "Subcounty", "2018/19"], ["646", "Kitenga S/C", "Subcounty", "2018/19"], ["647", "Nabingoola S/C", "Subcounty", "2018/19"], ["648", "Ishaka Div - Bushenyi MC", "Division", "2018/19"], ["649", "Nyakabirizi Div. - Bushenyi MC", "Division", "2018/19"], ["650", "Central Div. - Bushenyi MC", "Division", "2018/19"], ["651", "Bufunda - Ibanda MC", "Division", "2018/19"], ["652", "Bishehe - Ibanda MC", "Division", "2018/19"], ["653", "Kagongo - Ibanda MC", "Division", "2018/19"], ["654", "Southern Div - Kabale MC", "Division", "2018/19"], ["655", "Northern Div. - Kabale MC", "Division", "2018/19"], ["656", "Central Div. - Kabale MC", "Division", "2018/19"], ["657", "Northern Div. - Kisoro MC", "Division", "2018/19"], ["658", "Central Div. - Kisoro MC", "Division", "2018/19"], ["659", "Southern Div. - Kisoro MC", "Division", "2018/19"], ["660", "Biharwe Div - Mbarara MC", "Division", "2018/19"], ["661", "Kamukuzi Div. - Mbarara MC", "Division", "2018/19"], ["662", "Nyamitanga Div. - Mbarara MC", "Division", "2018/19"], ["663", "Kakoba Div. - Mbarara MC", "Division", "2018/19"], ["664", "Kakiika Div - Mbarara MC", "Division", "2018/19"], ["665", "Nyakayojo Div - Mbarara MC", "Division", "2018/19"], ["666", "Eastern Div. - Rukungiri MC", "Division", "2018/19"], ["667", "Southern Div. - Rukungiri MC", "Division", "2018/19"], ["668", "Western Div. - Rukungir MC", "Division", "2018/19"], ["669", "Kagango Div. - Sheema MC", "Division", "2018/19"], ["670", "Central Div. - Sheema MC", "Division", "2018/19"], ["671", "Kabwohe Div. - Sheema MC", "Division", "2018/19"], ["672", "Kasozi Div - Sheema MC", "Division", "2018/19"], ["673", "Western Div. - Ntungamo MC", "Division", "2018/19"], ["674", "Eastern Div. - Ntungamo MC", "Division", "2018/19"], ["675", "Central Div. - Ntungamo MC", "Division", "2018/19"], ["676", "Nsiika TC", "Town Council", "2018/19"], ["677", "Kashenyi Kajani TC", "Town Council", "2018/19"], ["678", "Bitooma TC", "Town Council", "2018/19"], ["679", "Kyamuhunga TC", "Town Council", "2018/19"], ["680", "Rwentuuha TC", "Town Council", "2018/19"], ["681", "Kyabugimbi TC", "Town Council", "2018/19"], ["682", "Kizinda TC", "Town Council", "2018/19"], ["683", "Ishongororo TC", "Town Council", "2018/19"], ["684", "Rushango TC", "Town Council", "2018/19"], ["685", "Rwenkobwa TC", "Town Council", "2018/19"], ["686", "Igorora TC", "Town Council", "2018/19"], ["687", "Bugango TC", "Town Council", "2018/19"], ["688", "Isingiro TC", "Town Council", "2018/19"], ["689", "Kaberebere TC", "Town Council", "2018/19"], ["690", "Kabuyanda TC", "Town Council", "2018/19"], ["691", "Endiinzi TC", "Town Council", "2018/19"], ["692", "Kikagate TC", "Town Council", "2018/19"], ["693", "Katuna TC", "Town Council", "2018/19"], ["694", "Ryakarimira TC", "Town Council", "2018/19"], ["695", "Kihihi TC", "Town Council", "2018/19"], ["696", "Butogota TC", "Town Council", "2018/19"], ["697", "Kambuga TC", "Town Council", "2018/19"], ["698", "Kanungu TC", "Town Council", "2018/19"], ["699", "Kazo TC", "Town Council", "2018/19"], ["700", "Sanga TC", "Town Council", "2018/19"], ["701", "Kiruhura TC", "Town Council", "2018/19"], ["702", "Rubuguri TC", "Town Council", "2018/19"], ["703", "Chyanika TC", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "355", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["704", "Rubindi Ruhumba TC", "Town Council", "2018/19"], ["705", "Bwizibwera Rutooma TC", "Town Council", "2018/19"], ["706", "Rutookye TC", "Town Council", "2018/19"], ["707", "Kashenshero TC", "Town Council", "2018/19"], ["708", "Mitooma TC", "Town Council", "2018/19"], ["709", "Rwentobo - Rwahi TC", "Town Council", "2018/19"], ["710", "Kafunjo-Mirama TC", "Town Council", "2018/19"], ["711", "Rubaare TC", "Town Council", "2018/19"], ["712", "Kitwe TC", "Town Council", "2018/19"], ["713", "Rwashamire TC", "Town Council", "2018/19"], ["714", "Kagarama TC", "Town Council", "2018/19"], ["715", "Nyamunuku TC", "Town Council", "2018/19"], ["716", "Nyakyera TC", "Town Council", "2018/19"], ["717", "Rwamabondo TC", "Town Council", "2018/19"], ["718", "Rubanda TC", "Town Council", "2018/19"], ["719", "Hamurwa TC", "Town Council", "2018/19"], ["720", "Rubirizi TC", "Town Council", "2018/19"], ["721", "Katerera TC", "Town Council", "2018/19"], ["722", "Mparo TC", "Town Council", "2018/19"], ["723", "Muhanga TC", "Town Council", "2018/19"], ["724", "Kebisoni TC", "Town Council", "2018/19"], ["725", "Buyanja TC", "Town Council", "2018/19"], ["726", "Rwerere TC", "Town Council", "2018/19"], ["727", "Bikurungu TC", "Town Council", "2018/19"], ["728", "Buteraniro Nyeihanga TC", "Town Council", "2018/19"], ["729", "Mwizi Kabura TC-LR", "Town Council", "2018/19"], ["730", "Masheruka TC", "Town Council", "2018/19"], ["731", "Kitagata TC", "Town Council", "2018/19"], ["732", "Bugongi TC", "Town Council", "2018/19"], ["733", "Shuuku TC", "Town Council", "2018/19"], ["734", "Kakindo TC", "Town Council", "2018/19"], ["735", "Buterere", "Subcounty", "2018/19"], ["736", "Bihanga", "Subcounty", "2018/19"], ["737", "Karungu", "Subcounty", "2018/19"], ["738", "Bitsya", "Subcounty", "2018/19"], ["739", "Kyeizooba", "Subcounty", "2018/19"], ["740", "Nyabubare", "Subcounty", "2018/19"], ["741", "Kyabugimbi", "Subcounty", "2018/19"], ["742", "Ibaare", "Subcounty", "2018/19"], ["743", "Ruhumuro", "Subcounty", "2018/19"], ["744", "Nyamarebe", "Subcounty", "2018/19"], ["745", "Kikyenkye", "Subcounty", "2018/19"], ["746", "Ishongororo", "Subcounty", "2018/19"], ["747", "Keihangara", "Subcounty", "2018/19"], ["748", "Kiijongo", "Subcounty", "2018/19"], ["749", "Kabuyanda", "Subcounty", "2018/19"], ["750", "Nyakitunda", "Subcounty", "2018/19"], ["751", "Ruborogota", "Subcounty", "2018/19"], ["752", "Kakamba SC", "Subcounty", "2018/19"], ["753", "Endinzi", "Subcounty", "2018/19"], ["754", "Rugaaga", "Subcounty", "2018/19"], ["755", "Rubaya", "Subcounty", "2018/19"], ["756", "Maziba", "Subcounty", "2018/19"], ["757", "Kitumba", "Subcounty", "2018/19"], ["758", "Kaharo", "Subcounty", "2018/19"], ["759", "Kayonza", "Subcounty", "2018/19"], ["760", "Rugyeyo", "Subcounty", "2018/19"], ["761", "Rutenga", "Subcounty", "2018/19"], ["762", "Kanyantorogo", "Subcounty", "2018/19"], ["763", "Kirima", "Subcounty", "2018/19"], ["764", "Katete", "Subcounty", "2018/19"], ["765", "Kazo", "Subcounty", "2018/19"], ["766", "Buremba", "Subcounty", "2018/19"], ["767", "Nkungu", "Subcounty", "2018/19"], ["768", "Nyakashashara", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["769", "Kashongi", "Subcounty", "2018/19"], ["770", "Kikatsi", "Subcounty", "2018/19"], ["771", "Nyakinama", "Subcounty", "2018/19"], ["772", "Nyarubuye", "Subcounty", "2018/19"], ["773", "Nyarusiza", "Subcounty", "2018/19"], ["774", "Busanza", "Subcounty", "2018/19"], ["775", "Chahi", "Subcounty", "2018/19"], ["776", "Muramba", "Subcounty", "2018/19"], ["777", "Bukiro", "Subcounty", "2018/19"], ["778", "Rubaya", "Subcounty", "2018/19"], ["779", "Kabira", "Subcounty", "2018/19"], ["780", "Kashenshero", "Subcounty", "2018/19"], ["781", "Kiyanga", "Subcounty", "2018/19"], ["782", "Katenga SC", "Subcounty", "2018/19"], ["783", "Mayanga SC", "Subcounty", "2018/19"], ["784", "Rurehe SC", "Subcounty", "2018/19"], ["785", "Kibatsi", "Subcounty", "2018/19"], ["786", "Nyakyera", "Subcounty", "2018/19"], ["787", "Ihunga", "Subcounty", "2018/19"], ["788", "Nyabihoko", "Subcounty", "2018/19"], ["789", "Rubaare", "Subcounty", "2018/19"], ["790", "Rukoni West", "Subcounty", "2018/19"], ["791", "Rukoni East", "Subcounty", "2018/19"], ["792", "Ruhaama East SC", "Subcounty", "2018/19"], ["793", "Nyamweeru", "Subcounty", "2018/19"], ["794", "Bubare", "Subcounty", "2018/19"], ["795", "Hamurwa", "Subcounty", "2018/19"], ["796", "Ikumba", "Subcounty", "2018/19"], ["797", "Ruhija", "Subcounty", "2018/19"], ["798", "Katerera", "Subcounty", "2018/19"], ["799", "Kichwamba", "Subcounty", "2018/19"], ["800", "Ryeru", "Subcounty", "2018/19"], ["801", "Katanda", "Subcounty", "2018/19"], ["802", "Kyabakara", "Subcounty", "2018/19"], ["803", "Bukinda", "Subcounty", "2018/19"], ["804", "Rwamucucu", "Subcounty", "2018/19"], ["805", "Kamwezi", "Subcounty", "2018/19"], ["806", "Buhunga", "Subcounty", "2018/19"], ["807", "Bwambara", "Subcounty", "2018/19"], ["808", "Kebisoni", "Subcounty", "2018/19"], ["809", "Ruhinda", "Subcounty", "2018/19"], ["810", "Rugando", "Subcounty", "2018/19"], ["811", "Ndeija", "Subcounty", "2018/19"], ["812", "Kyangyenyi", "Subcounty", "2018/19"], ["813", "Kigarama", "Subcounty", "2018/19"], ["814", "Southen Division Moroto", "Division", "2018/19"], ["815", "Northen Division Moroto", "Division", "2018/19"], ["816", "Southen Division Kotido", "Division", "2018/19"], ["817", "Central Division Kotido", "Division", "2018/19"], ["818", "Eastern Division Kotido", "Division", "2018/19"], ["819", "Western Division Kotido", "Division", "2018/19"], ["820", "Kaabong TC", "Town Council", "2018/19"], ["821", "Abim TC", "Town Council", "2018/19"], ["822", "Amudat TC", "Town Council", "2018/19"], ["823", "Nakapiripirit TC", "Town Council", "2018/19"], ["824", "Lorengecora TC", "Town Council", "2018/19"], ["825", "Nabilatuk TC", "Town Council", "2018/19"], ["826", "Abim", "Subcounty", "2018/19"], ["827", "Morulem", "Subcounty", "2018/19"], ["828", "Alerek", "Subcounty", "2018/19"], ["829", "Lotukei", "Subcounty", "2018/19"], ["830", "Nyakwae", "Subcounty", "2018/19"], ["831", "Loroo", "Subcounty", "2018/19"], ["832", "Kaabong", "Subcounty", "2018/19"], ["833", "Kalapata", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "356", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["834", "Kathile", "Subcounty", "2018/19"], ["835", "Lolelia", "Subcounty", "2018/19"], ["836", "Sidok", "Subcounty", "2018/19"], ["837", "Lodiko", "Subcounty", "2018/19"], ["838", "Kamion", "Subcounty", "2018/19"], ["839", "Kawalakol", "Subcounty", "2018/19"], ["840", "Lobalangit", "Subcounty", "2018/19"], ["841", "Kacheri", "Subcounty", "2018/19"], ["842", "Nakapelimoru", "Subcounty", "2018/19"], ["843", "Kotido", "Subcounty", "2018/19"], ["844", "Panyangara", "Subcounty", "2018/19"], ["845", "Rengen", "Subcounty", "2018/19"], ["846", "Tapac", "Subcounty", "2018/19"], ["847", "Karita", "Subcounty", "2018/19"], ["848", "Kakomongole", "Subcounty", "2018/19"], ["849", "Lorengedwat", "Subcounty", "2018/19"], ["850", "Lokopo", "Subcounty", "2018/19"], ["851", "Lotome", "Subcounty", "2018/19"], ["852", "Lopei", "Subcounty", "2018/19"], ["853", "Matany", "Subcounty", "2018/19"], ["854", "Ngoleriet", "Subcounty", "2018/19"], ["855", "Loregecora", "Subcounty", "2018/19"], ["856", "Jinja Central", "Division", "2018/19"], ["857", "Mpumudde /Kimaka", "Division", "2018/19"], ["858", "Walukuba / Masese", "Division", "2018/19"], ["859", "Iganga Central", "Division", "2018/19"], ["860", "Iganga Northern", "Division", "2018/19"], ["861", "Bugiri Eastern", "Division", "2018/19"], ["862", "Bugiri Western", "Division", "2018/19"], ["863", "Lugazi Central", "Division", "2018/19"], ["864", "Najjembe Lugazi", "Division", "2018/19"], ["865", "Lugazi Kawolo", "Division", "2018/19"], ["866", "Njeru Central", "Division", "2018/19"], ["867", "Njeru Nyenga", "Division", "2018/19"], ["868", "Njeru Wakisi", "Division", "2018/19"], ["869", "Kamuli Northern", "Division", "2018/19"], ["870", "Kamuli Southern", "Division", "2018/19"], ["871", "Bugembe", "Town Council", "2018/19"], ["872", "Bugweri", "Town Council", "2018/19"], ["873", "Bulumba", "Town Council", "2018/19"], ["874", "Busembatia", "Town Council", "2018/19"], ["875", "Buwenge", "Town Council", "2018/19"], ["876", "Buyende", "Town Council", "2018/19"], ["877", "Bwondha", "Town Council", "2018/19"], ["878", "Kakira", "Town Council", "2018/19"], ["879", "Kaliro", "Town Council", "2018/19"], ["880", "Luuka", "Town Council", "2018/19"], ["881", "Magamaga", "Town Council", "2018/19"], ["882", "Mayuge", "Town Council", "2018/19"], ["883", "Namayingo", "Town Council", "2018/19"], ["884", "Namwiwa", "Town Council", "2018/19"], ["885", "Nawaikoke", "Town Council", "2018/19"], ["886", "Namutumba", "Town Council", "2018/19"], ["887", "Nkondo", "Subcounty", "2018/19"], ["888", "Kagulu", "Subcounty", "2018/19"], ["889", "Bugaya", "Subcounty", "2018/19"], ["890", "Bumanya", "Subcounty", "2018/19"], ["891", "Namugongo", "Subcounty", "2018/19"], ["892", "Gadumire", "Subcounty", "2018/19"], ["893", "Namwiwa", "Subcounty", "2018/19"], ["894", "Nawaikoke", "Subcounty", "2018/19"], ["895", "Mafubira", "Subcounty", "2018/19"], ["896", "Mutumba", "Subcounty", "2018/19"], ["897", "Sigulu Islands", "Subcounty", "2018/19"], ["898", "Buyinja", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["899", "Bukana", "Subcounty", "2018/19"], ["900", "Lolwe", "Subcounty", "2018/19"], ["901", "Iwemba", "Subcounty", "2018/19"], ["902", "Budhaya", "Subcounty", "2018/19"], ["903", "Buluguyi", "Subcounty", "2018/19"], ["904", "Bulesa", "Subcounty", "2018/19"], ["905", "Kapyanga", "Subcounty", "2018/19"], ["906", "Muterere", "Subcounty", "2018/19"], ["907", "Nankoma", "Subcounty", "2018/19"], ["908", "Bulamagi", "Subcounty", "2018/19"], ["909", "Nabitende", "Subcounty", "2018/19"], ["910", "Makuutu", "Subcounty", "2018/19"], ["911", "Namalemba", "Subcounty", "2018/19"], ["912", "Namungalwe", "Subcounty", "2018/19"], ["913", "Busede", "Subcounty", "2018/19"], ["914", "Buwenge", "Subcounty", "2018/19"], ["915", "Buyengo", "Subcounty", "2018/19"], ["916", "Budomero", "Subcounty", "2018/19"], ["917", "Nansoloolo", "Subcounty", "2018/19"], ["918", "Buyinda", "Subcounty", "2018/19"], ["919", "Kisinda", "Subcounty", "2018/19"], ["920", "Bukamba", "Subcounty", "2018/19"], ["921", "Kasokwe", "Subcounty", "2018/19"], ["922", "Bugulumbya", "Subcounty", "2018/19"], ["923", "Bulopa", "Subcounty", "2018/19"], ["924", "Mbulamuti", "Subcounty", "2018/19"], ["925", "Kisozi", "Subcounty", "2018/19"], ["926", "Namasagali", "Subcounty", "2018/19"], ["927", "Wankole", "Subcounty", "2018/19"], ["928", "Balawoli", "Subcounty", "2018/19"], ["929", "Butansi", "Subcounty", "2018/19"], ["930", "Nabwigulu", "Subcounty", "2018/19"], ["931", "Namwendwa", "Subcounty", "2018/19"], ["932", "Kagumba", "Subcounty", "2018/19"], ["933", "Nawanyago", "Subcounty", "2018/19"], ["934", "Kitayunjwa", "Subcounty", "2018/19"], ["935", "Magogo", "Subcounty", "2018/19"], ["936", "Waibuga", "Subcounty", "2018/19"], ["937", "Ikumbya", "Subcounty", "2018/19"], ["938", "Nawampiti", "Subcounty", "2018/19"], ["939", "Baitambogwe", "Subcounty", "2018/19"], ["940", "Malongo", "Subcounty", "2018/19"], ["941", "Bukaboli", "Subcounty", "2018/19"], ["942", "Bukatube", "Subcounty", "2018/19"], ["943", "Busakira", "Subcounty", "2018/19"], ["944", "Jaguzi", "Subcounty", "2018/19"], ["945", "Ivukula", "Subcounty", "2018/19"], ["946", "Bulange", "Subcounty", "2018/19"], ["947", "Namutumba", "Subcounty", "2018/19"], ["948", "Nangonde", "Subcounty", "2018/19"], ["949", "Mazuba", "Subcounty", "2018/19"], ["950", "Nabweyo", "Subcounty", "2018/19"], ["951", "Bundibugyo", "Town Council", "2018/19"], ["952", "Nyahuka", "Town Council", "2018/19"], ["953", "Ntandi", "Town Council", "2018/19"], ["954", "Busunga", "Town Council", "2018/19"], ["955", "Butuma \u2013 Mitunda", "Town Council", "2018/19"], ["956", "Buganikira", "Town Council", "2018/19"], ["957", "Kiko", "Town Council", "2018/19"], ["958", "Kijura", "Town Council", "2018/19"], ["959", "Karago", "Town Council", "2018/19"], ["960", "Mugusu", "Town Council", "2018/19"], ["961", "Mpondwe Lubiriha", "Town Council", "2018/19"], ["962", "Kyenjojo", "Town Council", "2018/19"], ["963", "Kyarusozi", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "357", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["964", "Kyamutunzi", "Town Council", "2018/19"], ["965", "Katooke", "Town Council", "2018/19"], ["966", "Butunduzi", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["964", "Kyamutunzi", "Town Council", "2018/19"], ["965", "Katooke", "Town Council", "2018/19"], ["966", "Butunduzi", "Town Council", "2018/19"], ["967", "Kibiito", "Town Council", "2018/19"], ["968", "Rwimi", "Town Council", "2018/19"], ["969", "Rubona", "Town Council", "2018/19"], ["970", "Buheesi", "Town Council", "2018/19"], ["971", "Kyamukube", "Town Council", "2018/19"], ["972", "Kyegegwa", "Town Council", "2018/19"], ["973", "Hapuuyo", "Town Council", "2018/19"], ["974", "Mpara", "Town Council", "2018/19"], ["975", "Karugutu", "Town Council", "2018/19"], ["976", "Rwebisengo", "Town Council", "2018/19"], ["977", "Kibuuku", "Town Council", "2018/19"], ["978", "Kanara", "Town Council", "2018/19"], ["979", "Kamwenge", "Town Council", "2018/19"], ["980", "Kahunge", "Town Council", "2018/19"], ["981", "Nkoma \u2013 Katalyeba", "Town Council", "2018/19"], ["982", "Kabujogera", "Town Council", "2018/19"], ["983", "Hima", "Town Council", "2018/19"], ["984", "Katwe \u2013 Kabatoro", "Town Council", "2018/19"], ["985", "Ibanda Kyanya", "Town Council", "2018/19"], ["986", "Kisinga", "Town Council", "2018/19"], ["987", "Rugendabara \u2013 Kikongo", "Town Council", "2018/19"], ["988", "Kinyamaseke", "Town Council", "2018/19"], ["989", "Kyarumba", "Town Council", "2018/19"], ["990", "Mubuku", "Town Council", "2018/19"], ["991", "South - Fortportal MC", "Division", "2018/19"], ["992", "East - Fortportal MC", "Division", "2018/19"], ["993", "West - Fortportal MC", "Division", "2018/19"], ["994", "Central - Kasese MC", "Division", "2018/19"], ["995", "Nyamwamba - Kasese MC", "Division", "2018/19"], ["996", "Bulembia - Kasese MC", "Division", "2018/19"], ["997", "Bubandi Sub-county", "Subcounty", "2018/19"], ["998", "Harugale Sub-county", "Subcounty", "2018/19"], ["999", "Nduguto Sub-county", "Subcounty", "2018/19"], ["1000", "Mirambi Sub County", "Subcounty", "2018/19"], ["1001", "Ntotoro Sub County", "Subcounty", "2018/19"], ["1002", "Sindila Sub County", "Subcounty", "2018/19"], ["1003", "Ngamba Sub County", "Subcounty", "2018/19"], ["1004", "Mabere Sub County", "Subcounty", "2018/19"], ["1005", "Tokwe Sub County", "Subcounty", "2018/19"], ["1006", "Burondo Sub County", "Subcounty", "2018/19"], ["1007", "Kagugu Sub County", "Subcounty", "2018/19"], ["1008", "Bundingoma Sub County", "Subcounty", "2018/19"], ["1009", "Ihandiro Sub-county", "Subcounty", "2018/19"], ["1010", "Karambi Sub-county", "Subcounty", "2018/19"], ["1011", "Kyabarungira Sub-county", "Subcounty", "2018/19"], ["1012", "Kyarumba Sub-county", "Subcounty", "2018/19"], ["1013", "L. Katwe Sub-county", "Subcounty", "2018/19"], ["1014", "Mahango Sub-county", "Subcounty", "2018/19"], ["1015", "Muhokya Sub-county", "Subcounty", "2018/19"], ["1016", "Bwensumbu Sub County", "Subcounty", "2018/19"], ["1017", "Buhuhira Sub County", "Subcounty", "2018/19"], ["1018", "Isango Sub County", "Subcounty", "2018/19"], ["1019", "Nyakatonzi Sub County", "Subcounty", "2018/19"], ["1020", "Kahokya Sub County", "Subcounty", "2018/19"], ["1021", "Bugaaki Sub-county", "Subcounty", "2018/19"], ["1022", "Nyantungo Sub-county", "Subcounty", "2018/19"], ["1023", "Kigarale Sub County", "Subcounty", "2018/19"], ["1024", "Butunduzi Sub County", "Subcounty", "2018/19"], ["1025", "Katooke Sub-county", "Subcounty", "2018/19"], ["1026", "Kihuura Sub-county", "Subcounty", "2018/19"], ["1027", "Kisojo Sub County", "Subcounty", "2018/19"], ["1028", "Kanyegaramire Sub County", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["1029", "Kyembogo Sub County", "Subcounty", "2018/19"], ["1030", "Kigoyera Sub County", "Subcounty", "2018/19"], ["1031", "Nyabirongo Sub County", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["1029", "Kyembogo Sub County", "Subcounty", "2018/19"], ["1030", "Kigoyera Sub County", "Subcounty", "2018/19"], ["1031", "Nyabirongo Sub County", "Subcounty", "2018/19"], ["1032", "Nyakisi Sub County", "Subcounty", "2018/19"], ["1033", "Busoro Sub-county", "Subcounty", "2018/19"], ["1034", "Hakibaale Sub-county", "Subcounty", "2018/19"], ["1035", "Karambi Sub-county", "Subcounty", "2018/19"], ["1036", "Ruteete Sub-county", "Subcounty", "2018/19"], ["1037", "Karangura Sub County", "Subcounty", "2018/19"], ["1038", "Harugongo Sub County", "Subcounty", "2018/19"], ["1039", "Kabende Sub County", "Subcounty", "2018/19"], ["1040", "Buheesi Sub-county", "Subcounty", "2018/19"], ["1041", "Kibiito Sub-county", "Subcounty", "2018/19"], ["1042", "Rwimi Sub-county", "Subcounty", "2018/19"], ["1043", "Kabonero Sub County", "Subcounty", "2018/19"], ["1044", "Kiyombya Sub County", "Subcounty", "2018/19"], ["1045", "Hapuyo Sub-county", "Subcounty", "2018/19"], ["1046", "Kasule Sub-county", "Subcounty", "2018/19"], ["1047", "Kyegegwa Sub-county", "Subcounty", "2018/19"], ["1048", "Mpara Sub-county", "Subcounty", "2018/19"], ["1049", "Kigambo Sub County", "Subcounty", "2018/19"], ["1050", "Kanara Sub-county", "Subcounty", "2018/19"], ["1051", "Karugutu Sub-county", "Subcounty", "2018/19"], ["1052", "Butungama Sub County", "Subcounty", "2018/19"], ["1053", "Buhanda Sub-county", "Subcounty", "2018/19"], ["1054", "Busiriba Sub-county", "Subcounty", "2018/19"], ["1055", "Bwizi Sub-county", "Subcounty", "2018/19"], ["1056", "Kabambiro Sub-county", "Subcounty", "2018/19"], ["1057", "Kamwenge Sub-county", "Subcounty", "2018/19"], ["1058", "Kicheche Sub-county", "Subcounty", "2018/19"], ["1059", "Bihanga Sub County", "Subcounty", "2018/19"], ["1060", "Kanara Sub County", "Subcounty", "2018/19"], ["1061", "Nyangahya Div - 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Inst.", "2019"], ["1300", "St Joseph Technical Institute", "Sch/Tert. Inst.", "2019"], ["1301", "Kitgum Techinical Institute", "Sch/Tert. Inst.", "2019"], ["1302", "Amach Complex", "Sch/Tert. Inst.", "2019"], ["1303", "Lira Town College", "Sch/Tert. Inst.", "2019"], ["1304", "Gulu S S S", "Sch/Tert. Inst.", "2019"], ["1305", "St. Joseph\u2019s College Layibi", "Sch/Tert. Inst.", "2019"], ["1306", "Comboni College", "Sch/Tert. Inst.", "2019"], ["1307", "St. Katherine\u2019s S S", "Sch/Tert. Inst.", "2019"], ["1308", "Atapara S S", "Sch/Tert. Inst.", "2019"], ["1309", "Lango College", "Sch/Tert. Inst.", "2019"], ["1310", "Gulu Army S S", "Sch/Tert. Inst.", "2019"], ["1311", "Kitgum High School", "Sch/Tert. Inst.", "2019"], ["1312", "Aduku SSS", "Sch/Tert. Inst.", "2019"], ["1313", "YY Okot Memorial College", "Sch/Tert. Inst.", "2019"], ["1314", "Sacred Heart S S", "Sch/Tert. Inst.", "2019"], ["1315", "Lira S S", "Sch/Tert. Inst.", "2019"], ["1316", "Aculbanya S S", "Sch/Tert. Inst.", "2019"], ["1317", "Sir Samuel Baker School", "Sch/Tert. Inst.", "2019"], ["1318", "Dr. Obote\u2019s College Boroboro", "Sch/Tert. Inst.", "2019"], ["1319", "Gulu High School", "Sch/Tert. Inst.", "2019"], ["1320", "Akalo S S", "Sch/Tert. Inst.", "2019"], ["1321", "Lake Katwe Technical Institute", "Sch/Tert. Inst.", "2019"], ["1322", "Rwenzori HS", "Sch/Tert. Inst.", "2019"], ["1323", "Kilembe SSS", "Sch/Tert. Inst.", "2019"], ["1324", "Mpanga SS", "Sch/Tert. Inst.", "2019"], ["1325", "School of clinical officers", "Sch/Tert. Inst.", "2019"], ["1326", "Kyenjojo SS", "Sch/Tert. Inst.", "2019"], ["1327", "Semuliki High", "Sch/Tert. Inst.", "2019"], ["1328", "Bwera SSS", "Sch/Tert. Inst.", "2019"], ["1329", "St leos college", "Sch/Tert. Inst.", "2019"], ["1330", "Kamwenge SS", "Sch/Tert. Inst.", "2019"], ["1331", "Madox SSS", "Sch/Tert. Inst.", "2019"], ["1332", "Kasese SSS", "Sch/Tert. Inst.", "2019"], ["1333", "UTC kicwamba", "Sch/Tert. Inst.", "2019"], ["1334", "Nyakasura College", "Sch/Tert. Inst.", "2019"], ["1335", "Kibito SS", "Sch/Tert. Inst.", "2019"], ["1336", "Kisojo SS", "Sch/Tert. Inst.", "2019"], ["1337", "Canon Apollo PTC", "Sch/Tert. Inst.", "2019"], ["1338", "Biguli SSS", "Sch/Tert. Inst.", "2019"], ["1339", "Mutanywana SSS", "Sch/Tert. Inst.", "2019"], ["1340", "Kyebambe Girls", "Sch/Tert. Inst.", "2019"], ["1341", "Bulera PTC", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "360", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1342", "ST ANDREA KAAHWA'S COLLEGE", "Sch/Tert. Inst.", "2019"], ["1343", "BWIKYA MUSLIM SS", "Sch/Tert. Inst.", "2019"], ["1344", "Hoima School of nursing", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["1342", "ST ANDREA KAAHWA'S COLLEGE", "Sch/Tert. Inst.", "2019"], ["1343", "BWIKYA MUSLIM SS", "Sch/Tert. Inst.", "2019"], ["1344", "Hoima School of nursing", "Sch/Tert. Inst.", "2019"], ["1345", "KAGADI SS", "Sch/Tert. Inst.", "2019"], ["1346", "ST ADOLF TIBEYALIRWA S.S", "Sch/Tert. Inst.", "2019"], ["1347", "BIREMBO  TECHNICAL INSTITUTE", "Sch/Tert. Inst.", "2019"], ["1348", "Bukomero Technical institute", "Sch/Tert. Inst.", "2019"], ["1349", "Bukomero  TECHNICAL INSTITUTE", "Sch/Tert. Inst.", "2019"], ["1350", "BAMUSUTA SS", "Sch/Tert. Inst.", "2019"], ["1351", "BUHIMBA  TECHNICAL INSTITUTE", "Sch/Tert. Inst.", "2019"], ["1352", "KIRYANDONGO TECHNICAL INSTITUTE", "Sch/Tert. Inst.", "2019"], ["1353", "UTC Kyema", "Sch/Tert. Inst.", "2019"], ["1354", "MASINDI S.S.S", "Sch/Tert. Inst.", "2019"], ["1355", "KINYARA S.S.S", "Sch/Tert. Inst.", "2019"], ["1356", "Kabalega SS", "Sch/Tert. Inst.", "2019"], ["1357", "Kamurasi PTC", "Sch/Tert. Inst.", "2019"], ["1358", "MASINDI ARMY", "Sch/Tert. Inst.", "2019"], ["1359", "Bukomero S.S.S", "Sch/Tert. Inst.", "2019"], ["1360", "Bishop Stuart PTC, Kibingo", "Sch/Tert. Inst.", "2019"], ["1361", "Kashenshero Gilrs School", "Sch/Tert. Inst.", "2019"], ["1362", "Sacred Heart S.S Mushanga", "Sch/Tert. Inst.", "2019"], ["1363", "Nyakinoni SS", "Sch/Tert. Inst.", "2019"], ["1364", "Kabale NTC", "Sch/Tert. Inst.", "2019"], ["1365", "Ntare High School", "Sch/Tert. Inst.", "2019"], ["1366", "Bushenyi Core PTC", "Sch/Tert. Inst.", "2019"], ["1367", "Bukinda Core PTC", "Sch/Tert. Inst.", "2019"], ["1368", "Mbarara SS", "Sch/Tert. Inst.", "2019"], ["1369", "Kinyasano Girls S.S", "Sch/Tert. Inst.", "2019"], ["1370", "Butsibo S.S", "Sch/Tert. Inst.", "2019"], ["1371", "Rugando Technical Institute", "Sch/Tert. Inst.", "2019"], ["1372", "Kinkinzi High School", "Sch/Tert. Inst.", "2019"], ["1373", "Rukungiri PTC", "Sch/Tert. Inst.", "2019"], ["1374", "Kibubura Girls", "Sch/Tert. Inst.", "2019"], ["1375", "St.Gerald SS Rukungiri", "Sch/Tert. Inst.", "2019"], ["1376", "Rweibare S.S", "Sch/Tert. Inst.", "2019"], ["1377", "Nyabuarare SS", "Sch/Tert. Inst.", "2019"], ["1378", "Mbarara High School", "Sch/Tert. Inst.", "2019"], ["1379", "UCC Kabale", "Sch/Tert. Inst.", "2019"], ["1380", "St. Mary\u2019s College Rushoroza", "Sch/Tert. Inst.", "2019"], ["1381", "St.Jerome Ndama SS", "Sch/Tert. Inst.", "2019"], ["1382", "Immaculate Heart S.S", "Sch/Tert. Inst.", "2019"], ["1383", "Arch Bishop Bakyenga SS", "Sch/Tert. Inst.", "2019"], ["1384", "kigezi college Bitobero", "Sch/Tert. Inst.", "2019"], ["1385", "St. Kagwa S.S", "Sch/Tert. Inst.", "2019"], ["1386", "Kabale School of Comprehensive Nursing", "Sch/Tert. Inst.", "2019"], ["1387", "Rukungiri Tech Institute", "Sch/Tert. Inst.", "2019"], ["1388", "Bishop Comboni S.S", "Sch/Tert. Inst.", "2019"], ["1389", "Bishop Ogez S.S", "Sch/Tert. Inst.", "2019"], ["1390", "Bubangizi S.S", "Sch/Tert. Inst.", "2019"], ["1391", "Kashaka Girls", "Sch/Tert. Inst.", "2019"], ["1392", "Kyamuhunga S.S", "Sch/Tert. Inst.", "2019"], ["1393", "Kihihi S.S", "Sch/Tert. Inst.", "2019"], ["1394", "Mary Hill High School", "Sch/Tert. Inst.", "2019"], ["1395", "Kigezi High", "Sch/Tert. Inst.", "2019"], ["1396", "St. Paul's S.S. Bukinda", "Sch/Tert. Inst.", "2019"], ["1397", "St.Micheal High school", "Sch/Tert. Inst.", "2019"], ["1398", "Ruhinda Secondary School", "Sch/Tert. Inst.", "2019"], ["1399", "Kitagata S.S", "Sch/Tert. Inst.", "2019"], ["1400", "Kanyaryeru SS", "Sch/Tert. Inst.", "2019"], ["1401", "St. Charles Lwanga S.S", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["Kashekuro", "", "", null], ["1402", "St. San Jovani Machiro", "Sch/Tert. Inst.", "2019"], ["1403", "Isingiro SSS", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["Kashekuro", "", "", null], ["1402", "St. San Jovani Machiro", "Sch/Tert. Inst.", "2019"], ["1403", "Isingiro SSS", "Sch/Tert. Inst.", "2019"], ["1404", "Bweranyangi Girls S.S", "Sch/Tert. Inst.", "2019"], ["1405", "St. Johns Nyabwina", "Sch/Tert. Inst.", "2019"], ["1406", "Kiyoora PTC", "Sch/Tert. Inst.", "2019"], ["1407", "Kyeizoba Girls", "Sch/Tert. Inst.", "2019"], ["1408", "kabira Tech institute", "Sch/Tert. Inst.", "2019"], ["1409", "Ndekye SS", "Sch/Tert. Inst.", "2019"], ["1410", "Kashenyi SS", "Sch/Tert. Inst.", "2019"], ["1411", "Kizinga Technical School", "Sch/Tert. Inst.", "2019"], ["1412", "Lake Mburo S,S", "Sch/Tert. Inst.", "2019"], ["1413", "Rwampara Farm Institute", "Sch/Tert. Inst.", "2019"], ["1414", "Asinge S S", "Sch/Tert. Inst.", "2019"], ["1415", "Mulatsi sss", "Sch/Tert. Inst.", "2019"], ["1416", "Bunshogho SS", "Sch/Tert. Inst.", "2019"], ["1417", "Bugwere High", "Sch/Tert. Inst.", "2019"], ["1418", "Buhobe S S", "Sch/Tert. Inst.", "2019"], ["1419", "Bukedi College Kachonga", "Sch/Tert. Inst.", "2019"], ["1420", "Bumbo S.S.", "Sch/Tert. Inst.", "2019"], ["1421", "Liu -iki SS", "Sch/Tert. Inst.", "2019"], ["1422", "Busia S S", "Sch/Tert. Inst.", "2019"], ["1423", "Dabani Girls", "Sch/Tert. Inst.", "2019"], ["1424", "Gamatoi Girls", "Sch/Tert. Inst.", "2019"], ["1425", "Kamonkoli College", "Sch/Tert. Inst.", "2019"], ["1426", "Kapchorwa  Technical Institute", "Sch/Tert. Inst.", "2019"], ["1427", "Rubongi Army School", "Sch/Tert. Inst.", "2019"], ["1428", "Lumino High", "Sch/Tert. Inst.", "2019"], ["1429", "Lumino Polytechnic", "Sch/Tert. Inst.", "2019"], ["1430", "St. John Magale S S", "Sch/Tert. Inst.", "2019"], ["1431", "Manjasi High", "Sch/Tert. Inst.", "2019"], ["1432", "Masaba college", "Sch/Tert. Inst.", "2019"], ["1433", "Masaba S S", "Sch/Tert. Inst.", "2019"], ["1434", "Mbale High", "Sch/Tert. Inst.", "2019"], ["1435", "Mbale S S", "Sch/Tert. Inst.", "2019"], ["1436", "Nkoma SS", "Sch/Tert. Inst.", "2019"], ["1437", "Mukuju Core PTC, Tororo", "Sch/Tert. Inst.", "2019"], ["1438", "Musese School", "Sch/Tert. Inst.", "2019"], ["1439", "Nabumali High School", "Sch/Tert. Inst.", "2019"], ["1440", "Nakaloke islamic SS", "Sch/Tert. Inst.", "2019"], ["1441", "Nalwire Technical Institute, Busia", "Sch/Tert. Inst.", "2019"], ["1442", "Nyondo Core PTC, Mbale", "Sch/Tert. Inst.", "2019"], ["1443", "Nyondo S.S", "Sch/Tert. Inst.", "2019"], ["1444", "Pallisa S S", "Sch/Tert. Inst.", "2019"], ["1445", "Rock High", "Sch/Tert. Inst.", "2019"], ["1446", "School of Clinical Officers, Mbale", "Sch/Tert. Inst.", "2019"], ["1447", "School of Hygiene, Mbale", "Sch/Tert. Inst.", "2019"], ["1448", "Sebei College Tereges", "Sch/Tert. Inst.", "2019"], ["1449", "Sironko High School", "Sch/Tert. Inst.", "2019"], ["1450", "St. Peters College", "Sch/Tert. Inst.", "2019"], ["1451", "Tororo Girls", "Sch/Tert. Inst.", "2019"], ["1452", "Uganda College of Commerce, Tororo", "Sch/Tert. Inst.", "2019"], ["1453", "Uganda Cooperative College, Tororo", "Sch/Tert. Inst.", "2019"], ["1454", "Kayoro secondary school", "Sch/Tert. Inst.", "2019"], ["1455", "Kabwangasi PTC Butebo", "Sch/Tert. Inst.", "2019"], ["1456", "Buseta SS", "Sch/Tert. Inst.", "2019"], ["1457", "Kayoro SS", "Sch/Tert. Inst.", "2019"], ["1458", "Bushikho PTC", "Sch/Tert. Inst.", "2019"], ["1459", "Kapchorwa PTC", "Sch/Tert. Inst.", "2019"], ["1460", "Nakyenyi S.S.S", "Sch/Tert. Inst.", "2019"], ["1461", "Kabale Sanje S.S.S", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "361", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1462", "Kikungwe S.S", "Sch/Tert. Inst.", "2019"], ["1463", "Bukulula Girls S.S.S.", "Sch/Tert. Inst.", "2019"], ["1464", "Nakasoga S.S", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["1462", "Kikungwe S.S", "Sch/Tert. Inst.", "2019"], ["1463", "Bukulula Girls S.S.S.", "Sch/Tert. Inst.", "2019"], ["1464", "Nakasoga S.S", "Sch/Tert. Inst.", "2019"], ["1465", "St Gonzaga S.S", "Sch/Tert. Inst.", "2019"], ["1466", "kabulasoke CORE PTC", "Sch/Tert. Inst.", "2019"], ["1467", "St. Anthony S.S. Kayunga", "Sch/Tert. Inst.", "2019"], ["1468", "Mubende  Community Polytechnic", "Sch/Tert. Inst.", "2019"], ["1469", "Kaddugala S.S", "Sch/Tert. Inst.", "2019"], ["1470", "St. Maurice S.S. Lwaggulwe", "Sch/Tert. Inst.", "2019"], ["1471", "St. Clement S.S. Nkoni", "Sch/Tert. Inst.", "2019"], ["1472", "St. Victor\u2019s S.S. Kitaasa", "Sch/Tert. Inst.", "2019"], ["1473", "St. Peter\u2019s Technical Institute \\- Mubende", "Sch/Tert. Inst.", "2019"], ["1474", "St. Mary\u2019s S.S. Sanje", "Sch/Tert. Inst.", "2019"], ["1475", "Mbulire S.S.", "Sch/Tert. Inst.", "2019"], ["1476", "Mubende Army S.S.", "Sch/Tert. Inst.", "2019"], ["1477", "Mateete Comprehensive S.S", "Sch/Tert. Inst.", "2019"], ["1478", "Sseke S.S.", "Sch/Tert. Inst.", "2019"], ["1479", "Ndegeya Core PTC", "Sch/Tert. Inst.", "2019"], ["1480", "Kasenyi S.S.S.", "Sch/Tert. Inst.", "2019"], ["1481", "NTC Mubende", "Sch/Tert. Inst.", "2019"], ["1482", "Rakai PTC", "Sch/Tert. Inst.", "2019"], ["1483", "St. Kizito Technical Institute", "Sch/Tert. Inst.", "2019"], ["1484", "Kako S.S.", "Sch/Tert. Inst.", "2019"], ["1485", "Masaka S.S.", "Sch/Tert. Inst.", "2019"], ["1486", "Mubende Light S.S", "Sch/Tert. Inst.", "2019"], ["1487", "Masaka School of Nursing", "Sch/Tert. Inst.", "2019"], ["1488", "Kabuwoko S.S.S", "Sch/Tert. Inst.", "2019"], ["1489", "St Henry\u2019s College Kitovu", "Sch/Tert. Inst.", "2019"], ["1490", "Christ the King S.S. Kalisizo", "Sch/Tert. Inst.", "2019"], ["1491", "Arere S.S", "Sch/Tert. Inst.", "2019"], ["1492", "Angal S.S", "Sch/Tert. Inst.", "2019"], ["1493", "Anyavu S.S", "Sch/Tert. Inst.", "2019"], ["1494", "Arua Core PTC", "Sch/Tert. Inst.", "2019"], ["1495", "Arua Public", "Sch/Tert. Inst.", "2019"], ["1496", "Arua Sch of Comp Nursing", "Sch/Tert. Inst.", "2019"], ["1497", "Arua S.S", "Sch/Tert. Inst.", "2019"], ["1498", "Arua Tech Insti", "Sch/Tert. Inst.", "2019"], ["1499", "Biyaya S.S", "Sch/Tert. Inst.", "2019"], ["1500", "Ediofe Girls", "Sch/Tert. Inst.", "2019"], ["1501", "Ereppi Teachers College", "Sch/Tert. Inst.", "2019"], ["1502", "Erusi S.S", "Sch/Tert. Inst.", "2019"], ["1503", "Logiri S.S", "Sch/Tert. Inst.", "2019"], ["1504", "Lodonga PTC", "Sch/Tert. Inst.", "2019"], ["1505", "Maracha S.S", "Sch/Tert. Inst.", "2019"], ["1506", "Moyo S.S", "Sch/Tert. Inst.", "2019"], ["1507", "Moyo Tech Institute", "Sch/Tert. Inst.", "2019"], ["1508", "Muni Girls", "Sch/Tert. Inst.", "2019"], ["1509", "Muni NTC", "Sch/Tert. Inst.", "2019"], ["1510", "Mvara S.S", "Sch/Tert. Inst.", "2019"], ["1511", "Nyangilia S.S", "Sch/Tert. Inst.", "2019"], ["1512", "Ochoko Modern", "Sch/Tert. Inst.", "2019"], ["1513", "Ombachi S.S", "Sch/Tert. Inst.", "2019"], ["1514", "Oriajin S.S", "Sch/Tert. Inst.", "2019"], ["1515", "Packwach S.S", "Sch/Tert. Inst.", "2019"], ["1516", "St. Aloysious Nyapea", "Sch/Tert. Inst.", "2019"], ["1517", "St. Charles Lwanga", "Sch/Tert. Inst.", "2019"], ["1518", "UCC Pakwach", "Sch/Tert. Inst.", "2019"], ["1519", "Vurra", "Sch/Tert. Inst.", "2019"], ["1520", "Warr Girls", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "362", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - vii", "GLOSSARY OF TERMS - ix", "FOREWORD BY THE AUDITOR GENERAL - x", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", "  1.0 INTRODUCTION AND PURPOSE - 1", "  1.1 General Introduction - 1", "  1.2 Purpose - 1", "Summary of Audit Results 2 1.3", "    1.3.1 General Performance - 2", "    1.3.2 Summary of Opinions - 3", "PART 2: CONSOLIDATED FINANCIAL STATEMENTS - 5", "  2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS - 5", "2.1 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 TH JUNE 2020 - 5", "Qualified Opinion - 5", "Basis of Qualified Opinion - 5", "    2.1.1 Mischarge of Expenditure - 5", "    2.1.2 Funds not Accounted for - 5", "    2.1.3 Expenditure on undisclosed Domestic Arrears - 5", "    2.1.4 Unsupported domestic arrears - 6", "Key Audit Matter - 6", "    2.1.5 Implementation of the approved budget - 6", "    2.1.6 Management of Covid-19 Interventions - 13", "Emphasis of Matter - 18", "    2.1.7 The effects of change in Accounting Policy - 18", "    2.1.8 Government Loans (Borrowings) - 18", "    2.1.9 Payables - 18", "    2.1.10 Contingent Liabilities - 18", "    2.1.11 Classified Expenditure - 19", "Other Matters - 19", "    2.1.12 Tax Policy - 19", "      2.1.12.1 Absence of clear policies to guide the tax exemptions and other investor incentives - 19", "2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a", "Palm Oil Refineries company - 19", "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance", "for the development of an Industrial Park - 20", "      2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off - 22", "    2.1.13 Public Debt - 23", "      2.1.13.1 Public Debt Portfolio Analysis - 23", "      2.1.13.2 Movement of Domestic Debt Stock - 24", "      2.1.13.3 Assessment of debt sustainability - 25", "      2.1.13.4 Increased Commercial Bank Borrowing with non-fixed interest rates - 27", "      2.1.13.5 Under absorption of loans - 28", "      2.1.13.6 Increasing loan contracts with stringent terms and conditions - 28", "      2.1.13.7 Failure to Manage Risks associated with Cross currency Borrowing - 29", "    2.1.14 Operations of Boards in Government Entities - 29", "    2.1.15 Financing of Deemed Energy - 30"], "page": 2}, {"content": ["Other Information - 31", "Responsibilities of Management for the Consolidated Financial Statements - 32", "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements - 32", "Other Reporting Responsibilities - 33", "Report on the Audit of Compliance with Legislation - 34", "    2.1.16 Management of the Government of Uganda\u2019s fleet - 34", "    2.1.17 Continued Expenditure off the Integrated Financial Management System (IFMS) - 35", "2.2 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30 TH JUNE", "2020 \u2026 - 37", "Opinion - 37", "Basis for Opinion - 37", "Key Audit Matters - 37", "    2.2.1 Implementation of the approved budget - 37", "    2.2.2 Management of Covid -19 Interventions - 40", "Emphasis of Matter - 43", "    2.2.3 Receivables - 44", "Other Matter - 44", "    2.2.4 Link between GoU Chart of accounts and the PBS - 44", "    2.2.5 Recognition of non-produced assets (land) - 45", "    2.2.6 Disclosures of donations in kind - 45", "    2.2.7 Consolidation of all Local Governments - 46", "Other Reporting Responsibilities - 47", "Report on the Audit of Compliance with Legislation - 47", "    2.2.8 Management of Government Fleet - 47", "    2.2.9 Garbage Management - 48", "      2.2.9.1 By-laws on Garbage Management - 49", "      2.2.9.2 Garbage Management Strategy and Plan - 49", "      2.2.9.3 Funding of Garbage management in Urban Councils - 50", "      2.2.9.4 Data and records on the Garbage generated - 50", "      2.2.9.5 Public Awareness and Sensitization - 51", "      2.2.9.6 Protective wear during garbage collection and disposal - 51", "      2.2.9.7 Equipment for Garbage collection and disposal - 51", "    2.2.10 Payroll (Pension & Salary) Management in Local Governments - 52", "      2.2.10.1 Wage performance - 52", "      2.2.10.2 Salary Payments to staff above retirement age - 53", "      2.2.10.3 Over Payment of Salary - 53", "      2.2.10.4 Salary Arrears - 54", "      2.2.10.5 Pension arrears - 54", "      2.2.10.6 Under remittance of deductions - 54", "      2.2.10.7 Irregular Transfers - 55", "    2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils - 55", "      2.2.11.1 Lack of Approved PDP and detailed plans - 55", "      2.2.11.2 Lack of Urban Planning Committees - 56", "      2.2.11.3 Funding of detailed physical development plans and activities - 56", "      2.2.11.4 Lack of Clearly Defined Physical Planning Activities - 57", "      2.2.11.5 Lack of development permits for ongoing physical developments - 57", "2.2.12 Status of Basic Medical Equipment for Maternal Health in (Regional Referral Hospitals/ District Hospitals", "& Health Centre IVs) - 57", "      2.2.12.1 Lack of adequate medical equipment at the Health Facility - 57", "iii"], "page": 3}, {"content": ["      2.2.12.2 Failure to properly maintain the medical equipment - 58", "      2.2.12.3 Idle Medical Equipment - 59", "      2.2.12.4 Non-functioning equipment - 59", "2.2.12.5 UgIFT Projects implemented in 2019/2020: Absorption of funds and status of Upgrade of Health", "Centres IIs to III Projects - 59", "      2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019 - 60", "2.3 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL", "PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE", "2020\u2026 \u2026\u202662", "2.3.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and", "State Enterprises - 62", "    2.3.2 Financial Performance of Public Corporations and State Enterprises - 64", "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS - 70", "  3.1 Accountability Sector - 70", "    3.1.1 Unplanned expenditure through Garnishee orders - 70", "    3.1.2 Underfunding of the Contingencies Fund - 70", "    3.1.3 Public debt - 70", "    3.1.4 Low level Tax/GDP ratio - 71", "    3.1.5 Increased Commercial Bank Borrowing with non-fixed interest rates - 71", "    3.1.6 Under absorption of loans - 72", "    3.1.7 Absence of clear policies to guide the tax exemptions and other investor incentives - 72", "  3.2 Agriculture Sector - 73", "    3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP) - 73", "    3.2.2 Preparedness for management of locust invasion in Uganda - 74", "Justice Law and Order Sector 74 3.3", "    3.3.1 Unpaid court awards and compensations - 74", "    3.3.2 Case backlogs - 75", "    3.3.3 Failure to operationalise established Magistrate Courts - 75", "    3.3.4 Progress on the registration of citizens - 76", "Public Sector Management 76 3.4", "    3.4.1 Performance of the NDP II - 76", "    3.4.2 Alignment of the 2019/2020 budget to NDP II - 77", "    3.4.4 Delayed implementation of NDP III - 77", "    3.4.5 Service delivery standards in Government - 78", "  3.5 Energy Sector - 79", "    3.5.1 Unsustainable Deemed Energy Payments - 79", "    3.5.2 Delayed commissioning of Karuma HPP - 79", "    3.5.3 Undeclared Mineral imports and exports - 80", "  3.6 Water Sector - 81", "    3.6.1 Encroachment on the Central Forest Reserves (CFRs) - 81", "    3.6.2 Administration of the National Environment Fund (NEF) - 81", "  3.7 Education Sector - 82", "  3.8 Works Sector - 83", "    3.8.1 Nugatory Expenditure in Interest on delayed payments to contractors - UGX.7.3bn - 83", "    3.8.2 Engineering audit of selected road projects - 83", "3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern", "Bypass \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202684", "    3.8.4 Delays in completion of design reviews - 84", "    3.8.5 Delays in progress of works - 85", "    3.8.6 Lack of Disputes Boards - 85", "iv"], "page": 4}, {"content": ["Information Communication Technology Sector 86 3.9", "    3.9.1 Outstanding 2% UCC levy - 86", "  3.10 Trade Sector - 86", "    3.10.1 Government investments through Uganda Development Corporation (UDC) - 86", "    3.10.2 Inadequate Surveillance and testing by UNBS at Border Posts - 86", "Gender and Social Development Sector 87 3.11", "    3.11.1 Youth Livelihood Programme - 87", "    3.11.2 The Uganda Women Entrepreneurship Fund (UWEP) - 88", "  3.12 Cross cutting findings in Local Governments - 89", "    3.12.1 Delays in implementation of UGIFT projects - 89", "    3.12.2 Management of Schools and Tertiary Institutions - 89", "Highlights from the audit of Lower Local Governments for the period 2018/2019 91 3.13", "    3.13.1 Budget implementation in sample LLGs for FY 2018/2019 - 91", "    3.13.2 Quality of Financial Statements - 91", "    3.13.3 Asset Management - 92", "    3.13.4 Implementation of staff performance management initiatives - 92", "ANNEXURES - 94", "ANNEXURE I: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES ON THE", "CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS - 94", "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY", "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS - 96", "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS - 211", "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL", "AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020 - 341", "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019 - 347", "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20 - 349", "ANNEXURE VII: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS - 363"], "page": 5}, {"content": ["Table 1: Status of audit performance for audit year 2020 - 2", "Table 2: Summary of Opinions - 3", "Table 3: Trend of Opinions for the last three years - 3", "Table 4: Sowing the funds received from external sources - 13", "Table 5: Showing external support to MoH - 14", "Table 6: Showing trend of public debt over the years - 23", "Table 7: Showing trend of domestic debt stock over the years - 24", "Table 8: Showing interest to revenue benchmark over the years - 26", "Table 9: Showing receivables trend for Local Governments - 44", "Table 10: Showing un-consolidated Local Governments - 46", "Table 11: Availability of garbage equipment - 52", "Table 12: Showing salary payments to staff above retirement age - 53", "Table 13: Showing salary arrears - 54", "Table 14: Showing unremitted PAYE deductions - 54", "Table 15: Showing Irregular transactions - 55", "Table 16: Showing lack of adeqauate medical equipment in Health Facilities - 58", "Table 17: Showing progress of completion of works - 60", "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement - 62", "Table 19: Showing entities not reported or disclosed in the consolidated summary statement - 63", "Table 20: Showing profitability of enterprises - 65", "Table 21: Showing returns on assets - 66", "Table 22: Showing enterprise liquidity - 67", "Table 23: Showing Enterprise gearing - 67", "Table 24: Showing enterprises' ability to service loan obligations - 69", "Table 25: Showing achievements of project targets - 73", "Table 26: Showing the trend analysis of court awards and compensations - 74", "Table 27: Showing programme performance since inception - 87", "Table 28: Showing programme performance over the years - 88", "Table 29: Summarising audit observations on financial statements - 92"], "page": 6}]}