{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF THE GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA - COVID-19 VACCINE DELIVERY SUPPORT (CDS) EARLY ACCESS WINDOW  \nFOR THE FINANCIAL YEAR ENDED 30\u2122 JUNE, 2023 \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA COVID-19 VACCINE DELIVERY SUPPORT (CDS) \u2014 EARLY ACCESS WINDOW  \nFOR THE FINANCIAL YEAR ENDED 30'! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion", "metadata": {"headings": [[], [], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "I have audited the grant specific financial statements prepared by Ministry of Health (MoH) relating to the GAVI, The Vaccine Alliance cash grant to Government of Uganda in respect to the programmes undertaken under the partnership framework agreement for vaccine and/or cash support (COVID-19 Vaccine Delivery Support (CDS) \u2014 Early Access window) (the \u201cproject\u201d) set out on pages 7 to 15 which comprise the statement of assets and liabilities as at 30\" June 2023, and the statement of income and expenditure, statement of changes in accumulated funds and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. \nIn my opinion, the grant specific financial statements are prepared, in all material respects, in accordance with the basis of accounting described in Note 1.1 to the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Basis for opinion  \n\\_  \nI conducted my audit in accordance with International Standards on Auditing (\u201cISAs\u201d). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement section of our report. I am independent of MoH in accordance with the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nEmphasis of Matter  \nWithout modifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been disclosed in the financial statements of GAVI, The Vaccine Alliance Cash Grant to Uganda Project: \noe Basis of Accounting \nopinion on the financial statements does not cover the other information and I do not express any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work i have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. \nManagement's responsibility for the Financial Statements  \nMinistry of Health management is responsible for the preparation of the financial statements in accordance with the basis of preparation disclosed in Note 1.1 to the financial statements and for determining that this financial reporting framework is acceptable in the circumstances. Ministry of Health management is also responsible for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Auditor's responsibilities for the audit of the Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 ISAs 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 ISAs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: \ne Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a 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": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 3, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "_UGANDA"], "page": 1}]}