{"paragraphs": [{"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Butambala District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Butambala District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.38,278,427,780 out of which UGX.36,398,655,422 was warranted as shown \nbelow; \n", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}]], "page": 4, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- SN \\| Details  \nWarrants % funding UGX  \nzum Recurrent (Wage) 22,739,086,501 22,739,089,501 Recurrent (Non-wage 6,740,275,278  \nDevelopment 7,718,066,001 6,727,065,787 External Financing 1,081,000,000 283,151,622", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Road transition grant  \nBy the time of inspection of Bulo- I advised the Accounting Officer Bugobango road 10km, it was completed to ensure that defects are with swamp filling too, but there was still corrected and works are need grass planting on the back fill of the completed before completing swamp, and raising gullies. More Marrum payments to the contractor.  \nfilling needed especialy at the swamp area.  \n\\| Road transition grant  \nAt the time of inspection, Butawuka- I advised the Accounting Officer waduduma 8km works were substantially to ensure that defects are completed but the road drainage was poor corrected and works are done which was causing soil erosion..  \ncompleted before completing payments to the contractor.  \nRoad transition grant  \nBy the time of audit Buligu -Muyobozi road I advised the Accounting Officer 8km construction was done but they had to ensure that defects are not installed culverts for corrected and works are residents/commercial hoses for easy completed before completing access of the road  \npayments to the contractor.  \nRoad transition grant  \nBy the time of inspection on Nkokooma- This was swamp raising was Muyanga road 6km installation of culverts done but rain water is affecting were done but not put/constructed the the gullies  \n,  \nhead holes and yet soil erosion is affection Grass planting was needed due", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}], "page": 11, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "i. Four (4) employees who did not appear for the headcount  \nwere accounted for by the Accounting Officer as being away e The Ministry of for genuine reasons which included study leave abroad, staff Public  \nService who had no National IDs at the time of validation.  \nshould make ii. 23 employees were confirmed to have exited the District due arrangements to to: death, dismissal, abscondment, retirement, transfer of validate any staff service, and those who are known to the Accounting Officer  \nwho did not show but failed to appear for validation without justification.  \nup and have been genuinely  \nA total of UGX.3,086,102 was paid as salary to 23 employees in  \naccounted for by question after exit and this is considered a financial loss to the  \nAccounting Government.  \nOfficer.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Seven (7) individuals whose names were not on the District\u2019  \ninitiate a process of payroll by June 2023, appeared for the validation exercise.  \ndeleting the names These individuals were included on the validated payroll, upon  \nof those confirmed confirmation by the Accounting Officer regarding their status.  \nto have exited the entity from the The Accounting Officer explained that the individuals who were not  \npayroll. For staff on verified had abandoned duty and were suspended by the rewards  \ntransfer of service, and sanctions committee while for individuals not on the entity\u2019s the  \nAccounting payroll, the Accounting Officer promised to ensure that they are soon  \nOfficer should accessed on the payroll.  \ninitiate a process of transfer of salary payment to their new duty stations. 2.3 Inconsistencies in Employee Details  \nA total of 76 employees on the payroll had inconsistencies in their I  \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual.  \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase attention of the the length of service, it may lead to the irregular extension of Ministry of Public employee service.  \nService withn a specified timeline for The Accounting Officer attributed this to: data capture errors on appropriate action. \nc) Over-remittance of UGX49,652,066. and under-remittance of necessary. UGX.9,327,529. of non-statutory deductions were made by the \u00ab Ensure that salary entity during the period.  \narrears are certified by Internal Audit before payment. \ne Reconcile the statutory and non- statutory  \ndeductions before payments  \nare effected. \nDelayed deletion of employees from the payroll  \nel advised the I noted that UGX.28,201,681 was paid to three 3 staff who had  \nAccounting Officer either been retired, transferred, absconded or died. These resulted  \nto initiate a process into financial loss to government.  \nto delete these names from the The Accounting Officer attributed this to system errors and promised  \npayroll as well as to reconcile the date of birth with MoPS.  \nreconcile the inconsistencies in DoB with MoPS.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}]], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.1 Positive observations.  \nI noted the following areas where management had commendable performance;  \ne Irrigation equipment worth UGX.493,204,756 was supplied to eleven(11) beneficiary farmers hence, all the funds were utilized to implement program activities.  \ne All the 11 planned irrigation equipment had been delivered to selected farmers and all of who had paid co-payment funding. The co-funds had been banked intact with no diversions.  \ne The district complied with the selection criteria for the lowest priced technically responsive bid.  \ne The supplier did offer training and technical support to the farmer during the warranty period and the quarterly program reports submitted to the Accounting Officer by the irrigation coordinator copies are on file  \n4.3.2 Areas of improvement  \nI noted the following areas where the District needed improvement;  \n4.3.2.1 Budget performance  \na) Funding of Micro-Irrigation program  \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.493,204,756 as budgeted and all was utilized for the implementation of activities. \nb) Planning", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, [{"headings_0": {"content": "b) Planning", "page": 20, "level": 2}}]], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.6.2 Expired drugs.  \nSection 8.2 ESMS provides that expired items/drug should not be part of the stock; they should be removed and put in the designated and as a general rule, any item expiring in three months\u2019 time is short dated. The stores officer should designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. The officer should record all expired items in the register (HMIS 088) along with the price from the most recent invoice. \nI observed that some medicines in the stores had expired, not recorded and had not been separated from the rest of the drugs as required by the above section. Refer to \npictures below; \nee \n\u2018and with delays by NMS to collect expired drugs thus it- explains-the -presence of huge piles of expired drugs in the Hospital stores. \nRecommendation \nI advised the Accounting Officer to ensure segregation of expired drugs from storage of drugs with longer shelf life. Meanwhile, periodic monitoring of drug expiries should be conducted. \n4.6.3 Insufficient Staff Housing facilities  \nTable 2 of section 2.4 of the Health Sector Service standards & Service delivery standards, 2016 requires that a general hospital should have 80 housing units and ancillary structures. \nReview of the housing conditions at Gombe Hospital revealed that out of the 126 staff employed at the hospital, only 74 were housed by the hospital. Furthermore, inspection of the houses indicated that 36 units were in bad shape with leaking roofs and worn out shatters. \nSTATUS OF Staff house Recommendation Functional but 36 need 36 need renovation. renovation.  \n16 Units constructed by Functional \nOccupied by staffs. \n16 Unit constructed by Under construction \nStill under construction need to be completed. \nInsufficient housing causes congestion of the existing structures and affects the ability of staff to offer services. \nThe Accounting Officer attributed this to inadequate funds to renovate and construct new accommodation facilities. However, MoH had been engaged and a plan to renovate the existing houses is underway. \nRecommendation  \nI advise the Accounting Officer to continue engaging MoH to secure funding to construct additional staff houses. The Accounting Officer should as well expedite the renovation of the existing houses. \n4.6.4 Non-Functional Medical Equipment at the Hospital \n:  \n6 Oven == - x nn BUT/HEALTH/284 Needs repair  \nTHEATRE  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "pictures below;", "page": 27, "level": 1}}], [{"headings_0": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Washer Disinfectors \\| BUT/HEALTH/285 Needs repair THEATRE\n8. Equipment stand BUT/HEALTH/291 Out of order THEATRE \\|\n9. Paint Measure BUT/HEALTH/313 Repair THEATRE\n10. Laryngoscope set BUT/HEALTH/314 Out of order THEATRE ii. Fridge  \nBUT/HEALTH/390 Out of order/repairable FEMALE\n11. Theatre tray BUT/HEALTH/391 Out of order/repairable FEMALE\n12. X-Ray Machine  \nBUT/HEALTH/570 Out of order/repairable RADIOGRAPHY\n13. Ultra Sound Scan BUT/HEALTH/571 Out of order/repairable RADIOGRAPHY\n14. \\| UPS for Scan", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- would release Parish Revolving Funds (PRF) to qualifying PPM SACG@s; in - four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 34, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": []}