Office of the Auditor General the Republic of Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF

MITYANA DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS Opinion ...... 5 Basis for Opinion ...... 5 Key Audit Matters ...... 5 1.0 Performance of Youth Livelihood Programme ...... 6 1.1 Underfunding of the Programme ...... 6 1.2 Non Compliance with the Repayment Schedules ...... 7 1.3 Inspection of Performance of YLP Projects ...... 7 1.3.1 Miggo Agricultural Produce Project ...... 7 1.3.2 Youth Vision 2040 ...... 8 2.0 Implementation of the Uganda Road Funds ...... 8 2.1 Budget Performance ...... 9 2.2 Status of Implementation ...... 9 2.2.1 Routine Manual Maintenance ...... 9 2.2.2 Routine Mechanized Maintenance ...... 9 Emphasis of Matter...... 10 3.0 Un realized Revenue ...... 10 Other Matters ...... 11 4.0 Delayed Remittance of funds to youth groups(2017/18) ...... 11 5.0 Audit of Universal Primary Education Schools...... 11 5.1 Insufficient Infrastructure ...... 11 5.2 Lack of access to safe water in schools ...... 13 5.3 Inspection of School Facilities...... 13 6.0 Mityana Hospital ...... 15 6.1 Insufficient Staff Housing facilities ...... 15 6.2 Under Staffing (Un-filled Staff Positions) ...... 16 Other Information ...... 16 Management Responsibilities for the Financial Statements ...... 17 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 17 Other Reporting Responsibilities ...... 19 Report on the Audit of Compliance with Legislation ...... 19 7.0 Status of Basic Medical Equipment ...... 19 7.1 Status of Medical Equipment at Health Centre IVs ...... 19 7.2 Status of Basic Medical Equipment at Mityana Hospital ...... 20 8.0 Capitation Grant not in agreement with enrolment ...... 20

9.0 Management and utilization of Natural Resources ...... 21 9.1 Unlicensed Activities in Wetlands ...... 21 9.2 Lack of an approved Physical Development Plan ...... 22 10.0 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018...... 22 APPENDICES ...... 0 Appendix 1: Compliance with repayments Schedules – Balance un-paid ...... 0 Appendix 2: Budget performance under Uganda Road Funds ...... 3 Appendix 3: UPE Capitation not based on enrolment figures ...... 6 Appendix 4: Illegal Activities and Un demarcated Wetland ...... 11

TABLE OF CONTENTS

BOU Bank of Uganda

DLG District Local Government

DRC District Roads Committee

HCIV Health Centre IV

IESBA International Ethics Standards Board for Accountants

INTOSAI International Organization of Supreme Audit Institutions

IPFs Indicative Performance Figures

ISSAI International Standards of Supreme Audit Institution

ISSAI International Standards of Supreme Audit Institutions

KMs Kilometres

LGFAM Local Governments Financial and Accounting Manual 2007

LGFAR Local Governments Financial and Accounting Regulations 2007

LGMSD Local Government Management and Service Delivery

MoESTS Ministry of Education Science and Technology and Sports

MoFPED Ministry of Finance Planning and Economic Development

MoGLSD Ministry of Gender Labour and Social Development

NAA National Audit Act

PFMA Public Finance Management Act 2015

PS/ST Permanent Secretary/Secretary to Treasury

S/C Sub-County

UGX Uganda Shillings

YLP Youth Livelihood Programme

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF MITYANA DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion

I have audited the accompanying Financial Statements of Mityana District Local Government which comprise the statement of Financial Position as at 30th June 2018, and the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the Financial Statements, including a summary of significant accounting policies.

In my opinion, the Financial Statements of Mityana District Local Government for the year ended 30th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Local Government Financial and Accounting Manual, 2007.

Basis for Opinion

I 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 District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matters Key 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

5 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.

I have determined the matters described below as the key audit matters to be communicated in my report.

1.0 Performance of Youth Livelihood Programme The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme which started in the financial year 2013-2014 was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities.

The audit focused on an amount of UGX.298,127,707 disbursed to the District in the Financial Years; 2013/2014 and 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following;

 Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.  Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.  Whether on a sample basis the funded projects exist and are operating.

I made the following observations;

1.1 Underfunding of the Programme A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.298,127,707 for the financial years 2013/2014, only UGX.279,197,583(94%) was released resulting in a shortfall of UGX.18,930,124(6%).

Inadequate funding of the program undermined the intended objective of responding to the challenge of unemployment among the Youths that was acknowledged by the Accounting Officer. I advised the Accounting Officer to liase with Ministry of Gender Labour and Social Development to ensure allocation of adequate resources to the program.

1.2 Non Compliance with the Repayment Schedules

It was observed that whereas the groups funded in 2013/2014 and 2014/2015 were expected to have repaid a total amount of UGX. UGX.311, 402,062 (Interest inclusive) by close of the financial year 2017/2018, only UGX.119, 689,800 was collected leaving a balance of UGX.188, 767,262 (60.6%) outstanding as shown in appendix 1.

Delayed repayment was attributed to various reasons like; complete failure of some projects and disagreements among the group members. Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund.

According to the Accounting Officer strategies have been put in place to boost the recovery of YLP funds by way of using court sermons to YLP defaulters; routine supervision by the Sub county chief and Community Development Officers among others.

I advised the Accounting Officer to enhance recovery measures to ensure that all outstanding amounts are collected to enable other eligible YIG access the funds.

1.3 Inspection of Performance of YLP Projects Physical inspection was carried out on two selected projects namely Miggo Agricultural produce project, Youth Vision 2040 and Namagonja Fish farming project (2013/2014 and 2014/2015) to ascertain whether they were in existence and executed in accordance with operational guidelines. The following observations were made;

1.3.1 Miggo Agricultural Produce Project

Miggo Agricultural Produce Project in Miggo village, Busimbi Parish was in existence with 10 members in 2014 when they received funding. However, review of the project outcome form dated 14-Jul-16 indicated that the group was no longer in existence by

that date. During inspection (October, 2018) I was not able to meet any of the group members.

In his response; the Accounting Officer explained that the district was in the process of initiating writing off the debts having used all the means possible to recover the funds in vain. The matter requires urgent attention of the Accounting Officer.

1.3.2 Youth Vision 2040 Youth Vision 2040 on thorban road village, central ward was in existence with 12 members in 2014 when they received funding. However, during inspection in October 2018, I was not able to meet any of the group members casting doubt on the project’s existence. The Accounting Officer explained that follow up measures did not yield much. I advised the Accounting Officer to enforce recovery measures.

2.0 Implementation of the Uganda Road Funds Section 45 (3) of the Public Finance Management Act, 2015 states that “ An Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)” of the said Act.

Regulation 18(3) of the Local Government Financial and Accounting Regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

It has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery.

During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda Road

Fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.

Consequently, I developed specific audit procedures which included ascertaining whether;

 The budgeted URF releases for Local Governments for the year under review were actually received;  The planned URF outputs were achieved; Based on the procedures performed, the following observations were made;

2.1 Budget Performance A total of UGX.500, 768,595 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several district roads using Road gangs and the force Account mechanism. The district realised a positive performance of UGX.509, 611,120 (102%) of budget. The amount of UGX.8, 842,525 (1.8%) disbursed for mechanical imprest from the Uganda Road Fund came with an advice attached and Council granted authority to spend the funds. However; I was not availed an adjusted work plan for verification.

2.2 Status of Implementation A review of planned outputs against actual performance is as shown in appendix 2.

2.2.1 Routine Manual Maintenance A total of 244.2kms estimated to cost UGX.64, 451,000 was planned to be undertaken as shown in appendix 2. Audit observed that all the 244.2kms were undertaken at a cost of 64,451,000 (100%) of budget. All the Planned outputs were achieved.

2.2.2 Routine Mechanized Maintenance A total of 68.3kms at an estimated cost of UGX.337, 050,120 was planned to be undertaken as shown in appendix 2. Audit revealed that 68.3kms were undertaken as planned at a cost of 332,321,838 i.e. 98.6% of budget. There was a shortfall of UGX.2, 998,476 (1.4%) in releases.

The inspection of the road works, revealed the following shortcoming; Road name Observation Name: Kitongo-Manyi  Culvert with no head walls Length: 12Km  Lack of headwalls on the installed culvert lines puts them to a Cost: UGX.81,005,500 high risk of being destroyed by motorists. Name: Ddudu-Namasena  No side drains and road is bushy Length: 9Km  Trees planted along road are dead due to lack of community Cost: UGX.44,249,620 involvement in tree planting and use of very young trees

This was attributed to inadequate monitoring and supervision by management.

The Accounting Officer explained that these were existing culverts and during maintenance, the road section was widened causing destruction of the existing road structures yet the bills of quantities submitted for the works had not taken into the possibility of damaged culverts but promised to re-construct the headwalls using emergency funds for FYR 2018/19.

I await the outcome of the Accounting Officer’s promise.

Emphasis of Matter Without qualifying my opinion, I draw attention to the following matter; 3.0 Un realized Revenue Section 18(3) of the Local Governments Financial and Accounting Regulations (LGFAR), 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation; efforts should be made to achieve the agreed objectives or targets as per the programme of council.

The District budgeted to receive UGX.26,749,738,368 however only UGX.22,969,956,291 was realised leading to shortfall of UGX.3,779,782,077 (14%) of the budgeted revenue. Revenue shortfalls have adverse effect on service delivery as all activities planned are not implemented.

The Accounting Officer explained that the shortfall in the revenue collection was a result of UTESP funds (World Bank funded project) which was not released to 100% but were rolled over to the financial year 2018/19. In addition Youth Livelihood program was also not released 100%.

I advised the Accounting Officer to engage the Ministry of Finance Planning and Economic Development and Development and ensure all District budgeted revenue is realised.

Other Matters In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the Financial Statements.

4.0 Delayed Remittance of funds to youth groups(2017/18) Chapter 4.6 (i) of the Youth Livelihood Program Guideline document provides that Fund disbursements for the approved Youth Projects will be done directly into the individual Youth Interest Groups Accounts in Commercial Banks through the District.

It was noted that the district had not transferred UGX.107, 035,550 for the approved groups by 30th June 2018. Delayed remittance of the funds may delay project launch and thereby distort the group work plan and repayment schedule.

The Accounting Officer explained that this was caused by delays occasioned by the Ministry of Gender, re-verification of the youth groups and setting up the beneficiary groups on the IFMS by MoFPED. I advised the Accounting Officer to always ensure timely follow up on releases of approved funds to the Youth Groups.

5.0 Audit of Universal Primary Education Schools

5.1 Insufficient Infrastructure

Paragraph 2.1.2 of the revised Local Government Management and Service Delivery (LGMSD) operational manual, 2009 requires schools to meet specific standards as follows:- one teacher for every 55 pupils; one class room for every 55 pupils; one desk for every 3 pupils; and one latrine stance for every 40 pupils.

However, it was observed that the district has schools which exceeded the required minimum required ratios which has caused pupils to study in bad conditions as shown below:-

Name of school No of RATIOS Remarks on latrines pupils Desk Class Latrine 1:3 1:55 stance 1:40

Kiyooganyi C/U P/S 373 1:5 1:102 Latrine condemned St. Kizito Buluma Primary School 409 1:59 1:103 Sseggayi Memorial Skills Centre 232 1:27 1:74 1:112 St Kizito Namigavu Pri School 570 1:6 1:98 1:137 Kabaseke Islamic Primary Schoo 304 1:5 1:30 Latrine is full Kikuuta Islamic Primary School 179 1:41 10 stances full Kangundu Primary School 233 1:42 Latrine is full Bakijjulula Primary School 450 1:63 1:44 Latrine full Kibanda Primary School 424 1:6 1:48 10 stances full Mwererwe R/C Primary School 292 1:48 Boys latrine condemned Bbanda C/U Primary School 115 1:55 Latrine condemned Nakatembe Primary School 289 1:55 School has one Girls latrine Gema Primary School 405 1:101 1:57 Nfumbye SDA P/S 204 1:68 Latrine is full St. Joseph Busunju 1002 1:5 1:86 1:70 Kabayenga SDA P/S 211 1:73 St. Anne Bukola P/S 592 1:5 1:74 1:87 Bulera C/U P/S 335 1:5 Kabongezo P/S 544 1:5 Kattiti P/S 251 1:6 Kiryokya C/U P/S 505 1:5 Lukingiridde COPE Centre 204 1:7 School has no latrine Luwunga P/S 76 1:9 Magonga R/C P/S 360 1:5 Nakaseeta Parents 324 1:5 1:65 Nakatembe P/S 289 1:5 Namukomago C/U P/S (Kalangaalo) 199 1:100 Namukomago C/U Ssekanyonyi 281 1:7 Namungo R/C P/S 109 1:8 Ndiraweeru Cope 265 1:12 St. Thereza Mayirye P/S 508 1:6 1:55 Wattuba P/S 269 1:14

The challenges pose a risk of poor sanitation in the schools.

I advised the Accounting Officer to liaise with the relevant authorities to ensure that national standards are met in all schools for better performance.

5.2 Lack of access to safe water in schools Indicator 2b (xi) of the basic requirements and minimum standards indicators for Education Institutions, 2010 requires schools to have accessible safe water supply. However; review of the water sector reports for 70 schools in the district revealed the following shortcomings;

 34 schools did not have water tanks and thus could not harvest rain water.  38 schools did not have access to a borehole. However, 19 of these had water tanks but safe water is only available during the rainy season.  8 schools had boreholes situated over 1km away from the school. Students trek long distances to access water.  19 schools were using water from wells/springs. Except for 6 schools, all these wells were located more than 1Km away from the school.

Lack of safe water may cause diseases that may deter good academic performance of the pupils.

The Accounting Officer explained that Council mobilised development partners who agreed to support the district in this area.

I advised the Accounting Officer to continue lobbying for more support from the Ministry of Education and Sports other key stakeholders for a lasting solution to the challenge.

5.3 Inspection of School Facilities

Indicator 2(d) of the basic requirements and minimum standards indicators for education institutions, 2010 requires schools to have sufficient facilities that are safe for both learners and staff. However inspection of a sample of Government aided schools revealed the following shortcomings; State of Current status/Observation Infrastructure i) Kabongezo Primary school Kabongezo primary school is located in Kikandwa sub-county and has an enrollment of 544 pupils.

Dilapidated School buildings that house the kitchen and a classroom were in a classroom block bad condition as shown in the picture below:

The picture of the school dilapidated building

This is risky to the occupants.

Bulera CU Primary school Bulera C/U Primary school is located in Bulera Sub-County and has an enrollment of 335 pupils. Inspection of the school revealed the following;

Dilapidated One of the school classrooms was in a bad condition with no roof classroom block and cracks were seen in the wall as shown in the pictures below

The classroom without a roof The remaining classroom with visible crack. The structures are risky to the occupants. Kiryokya C/U Primary school

Kiryokya C/U Primary School is located in Kalangaalo Sub-County and has an enrollment of 501 pupils. The school classrooms were incomplete and had no walls as shown in the pictures below:

Picture showing the classroom Picture showing the classroom without a without a wall wall

Consequently; it was explained that classes are abandoned when there are windy rains.

Kawolongojjo Primary School

Kawolongojjo Primary school is located in Namungo Sub-County and has an enrollment of 139 pupils. Inspection of the school revealed the following concerns;

Lack of staff The school had no staff housing and thus staffs were renting quarters accommodation in the town. This affects the performance of the

school.

Dilapidated school Most of the school latrines were in a critical condition as shown in latrine the pictures below;

Picture showing cracks in the latrine Picture showing cracks in the latrine floor walls

While the latrine was seriously damaged; it was still being used. This is risky to lives.

The Accounting Officer admitted the shortcoming and explained that risky structures were communicated to the schools’ management to have them demolished.

I advised the Accounting Officer to take up the matter with the Ministry of Education and Sports.

6.0 Mityana Hospital

6.1 Insufficient Staff Housing facilities

Table 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. Inspection of the housing units at the Hospital revealed that the hospital has 3 housing units and 13 boys’ quarters. Consequently the hospital staff subdivided the housing units with over 6 persons sharing a single house. Insufficient housing causes congestion on the existing structures and impacts negatively on service delivery.

The Accounting Officer explained that some of the old hospital buildings have been converted into staff quarters so as to house more staff.

I advised the Accounting Officer to liaise with the responsible authorities to ensure that sufficient housing is available at the hospital for effective health service delivery.

6.2 Under Staffing (Un-filled Staff Positions)

A review of the Hospital staff establishment revealed that out of the 188 approved posts only 140 posts are filled leaving 48 posts unfilled. This represents a 25.5% staffing gap. Staffing gaps create gaps in service delivery.

Further analysis showed that some positions were filled over and above the approved structure. Out of the approved 36 positions; 68 were filled reflecting an excess of 32 staffs.

The Accounting Officer explained that this was due to staff retirement, death, transfer of service but posts were declared vacant by the District Service Commission. On excess staffing; he explained that this was a temporary administrative measure undertaken to address staff requirements following the increased number of patients at the newly constructed hospital as guidance is awaited from the Ministry of Health.

I advised the Accounting Officer to ensure the staffing position is harmonised and the matter is followed up with the responsible authorities to ensure vacant posts are filled in the shortest time possible.

Other Information The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial Statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

In 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 consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.

Management Responsibilities for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Mityana District Local Government.

The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the unless the Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the District’s financial reporting process. Auditor General’s Responsibilities for the audit of the Financial Statements My 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 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 aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  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.  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 Company’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.  Conclude on the appropriateness of management’s 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 Company’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.

From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the

current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities

In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that:

Except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

Report on the Audit of Compliance with Legislation

The material findings in respect of the compliance criteria for the applicable subject matters are as follows;

7.0 Status of Basic Medical Equipment

7.1 Status of Medical Equipment at Health Centre IVs Inspection of the medical equipment at Health Centre IV facilities of Mwera; Ssekanyonyi and Kyantungo revealed that the facilities lacked most of the required equipment and those available were in a poor condition as shown below;

Department Sets Sets available General observations required Mwera Ssekanyonyi Kyantungo Theatre 64 22 24 6 Most of the sets are incomplete. However, Kyantungo is in the worst shape Ophthalmic 12 0 0 0 All did not have capacity to handle eye problems Maternity 42 15 42 8 Most of the sets are incomplete. However, Kyantungo is in the worst shape Laboratory 9 5 6 5 All the blood banks were not functional.

Lack of sufficient equipment in good working condition leads to inaccurate diagnosis and high repair costs. The Accounting Officer explained that during the course of the last financial year Kyantungo and Mwera Health Centres received some medical equipment under the World bank program of UHSSP.

I advised the Accounting Officer to lobby for the district health facilities to have sufficient equipment.

7.2 Status of Basic Medical Equipment at Mityana Hospital

Inspection of the medical equipment at Mityana Hospital revealed that the hospital lacked most of the required equipment and those available were in a poor condition.

Department Sets Sets General observations required available Theatre 92 50 The sets available are for 1 theatre room yet the hospital has 3 theatre rooms. X-ray 45 25 The ultra sound scanner is faulty thus causing challenges during antenatal visits. Maternity 67 36 The incubators and oxygen concentrator are faulty and thus causing rampant still births. There are only 2 functional delivery beds for the 600 births made monthly. Laboratory 44 38 Many of the items present are non-functional and need repair.

Lack of sufficient equipment in good working condition leads to inaccurate diagnosis and high repair costs. The Accounting Officer explained that some new equipment was added in the last financial year but acknowledged the gaps.

I advised the Accounting Officer take up the matter with Ministry of Health for sufficient equipment.

8.0 Capitation Grant not in agreement with enrolment UPE guidelines require that a school should be given a fixed grant of UGX.1, 350,000 per year and a variable grant of UGX.7,135 per pupil per year. Based on the total recorded enrollment figures for the financial year 2017/18 of 32,591 pupils, the district should have received UGX.393, 186,785. However, I noted that the district

budgeted for UGX.416, 601,359 and received UGX.416, 601,359 reflecting un- explained overpayment of UGX.23, 414,5741 as shown in Appendix 3.

It is unclear how the budget and disbursement figures were determined. There is a risk that funding was made for non-existent pupils that translates into misappropriation of funds by those entrusted with governance of those schools.

The Accounting Officer explained that actual release of funds was based on the census for March 2017 and this informed the disbursement of funds against the total enrolment of 35,843 pupils. Verification confirmed that there was no physical count during the financial year. The variance in capitation was caused by failure to update enrolment by the ministry responsible.

I advised the Accounting Officer to liaise with the Ministry of Education and Sports and Ministry of Finance Planning and Economic Development to ensure that UPE capitation grant is released as budgeted based on the number of Pupils.

9.0 Management and utilization of Natural Resources A review of the natural resources in form of land, forest reserves and wetlands in the district during the audit revealed the following;

9.1 Unlicensed Activities in Wetlands

Section 36 (1) of the National Environment Act, 1995 requires that no person shall reclaim or drain any wetland; construct any structure in, on, under or over any wetland; disturb or damage a wetland in any manner; or introduce any exotic plant or animal in a wetland, unless he or she has written approval from the authority given in consultation with the district. On the contrary; I noted that there were a number of persons using wetlands for illegal activities in the district. Besides; the wetlands were not demarcated as shown in appendix 4.

The continued illegal practices on the natural resources have adverse effects on the environment like climate change and unbalanced eco system.

The Accounting Officer promised that the district shall continuously monitor all activities in the wetland. He further explained that enforcement has been done to evict the encroachers and demarcation on vital wetlands done.

1 UGX.23,414,574 = (416,601,359-393,186,785)

I await the outcome of the Accounting Officer’s commitment.

9.2 Lack of an approved Physical Development Plan Section 25(1) of the Physical Planning Act 2010 requires a district physical committee to cause to be prepared a physical development plan. Sub section (5) requires a district Physical Development Plan adapted by the respective physical planning committee to be submitted to the National Physical Planning Board for approval.

However, I noted that the district did not prepare a consolidated physical development plan for the area under its jurisdiction which may cause unplanned developments within the district.

The Accounting Officer explained that efforts have been stepped up to formulate the physical development plans for some administrative units including Kakindu Town board, Busunjju and Ssekanyonyi Town Councils and others. I await the outcome of the progress.

10.0 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018.

PPDA carried out a procurement audit and the exceptions are included in appendix 5.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

12th December, 2018

APPENDICES

Appendix 1: Compliance with repayments Schedules – Balance un-paid

PROJECT NAME FINACIAL AMOUNT DATE OF PAYMENT AMOUNT BALANCE interest BALANCE YEAR DISBURSED PAYMT DUE RECOVERED PLUS 5% DISBURSED START DATE INTEREST

Bbanda Youth Livelihood Progressive Group 2013/2014 4,040,000 2-Jan-15 30-Jun-17 4,040,000 -

Butayunja Twekulakulanye Youth Livelihood Group 2013/2014 4,120,000 2-Jan-15 30-Jun-17 3,281,300 838,700 83,870 922,570

Kyengeza Youth Livelihood Dev't Group 2013/2014 4,000,000 2-Jan-15 30-Jun-17 1,250,000 2,750,000 275,000 3,025,000

Nabbale Nsomba Youth Livelihood Group 2013/2014 4,045,000 2-Jan-15 2-Jan-16 3,340,000 705,000 70,500 775,500

Seeta Youth Dev't Alliance 2013/2014 4,281,000 1-Mar-15 30-Dec-17 2,962,500 1,318,500 131,850 1,450,350

Bukooka Youth Dev't Livelihood Group 2013/2014 11,000,000 3-Jan-15 30-Dec-17 9,540,000 1,460,000 73,000 1,533,000

Bulera Youth Produce Buyers 2013/2014 6,870,000 2-Jan-15 30-Dec-17 3,300,000 3,570,000 357,000 3,927,000

Kitemu Youth Livelihood Group 2013/2014 7,500,000 2-Jan-15 30-Dec-17 3,020,000 4,480,000 448,000 4,928,000

Nabumbugu Youth Group 2013/2014 7,000,000 2-Jan-15 30-Dec-17 4,010,000 2,990,000 149,500 3,139,500

Namutidde Youth Livestock Group 2013/2014 8,294,000 2-Jan-15 30-Dec-17 3,000,000 5,294,000 264,700 5,558,700

Bavubuka Tukolerewamu Youth Dev't Group 2013/2014 4,050,000 2-Jan-15 2-Jan-16 200,000 3,850,000 192,500 4,042,500

Ganyana Youth Development Group 2013/2014 8,163,250 1-Feb-15 28-Feb-16 4,420,000 3,743,250 187,163 3,930,413

Lubanja Youth Development Group 2013/2014 3,700,000 21-Feb-15 21-Feb-16 1,100,000 2,600,000 130,000 2,730,000

Miggo Agricultural Produce Project 2013/2014 3,700,000 21-Feb-15 22-Jul-16 - 3,700,000 185,000 3,885,000 Naama Youth Development Group 2013/2014 4,870,000 24-Feb-15 24-Jul-16 815,000 4,055,000 202,750 4,257,750

Butayunja Bamukisa Ylg 2013/2014 5,499,000 1-Apr-15 30-Nov-16 300,000 5,199,000 519,900 5,718,900

Nakasumbi Youth Group 2013/2014 6,872,000 1-Apr-15 30-Nov-16 400,000 6,472,000 647,200 7,119,200

Together We Can Poultry Project 2014/2015 4,900,000 1-Dec-15 30-Jun-18 200,000 4,700,000 235,000 4,935,000

Abewaayo Ttuula Youth Group 2013/2014 4,870,000 25-Aug-14 25-Jul-15 730,000 4,140,000 414,000 4,554,000

Agali Awamu Youth Group 2013/2014 3,944,000 29-Aug-14 29-Jul-15 1,875,000 2,069,000 206,900 2,275,900

Friends Youth Dev't Group 2013/2014 7,215,000 26-Aug-14 26-Jul-16 3,150,000 4,065,000 203,250 4,268,250

Agali Awamu Youth Livelihood Group 2013/2014 4,277,000 24-Dec-14 24-May-16 1,000,000 3,277,000 327,700 3,604,700

Balyesiima Youth Livelihood Dev't Group Kikube 2013/2014 4,000,000 23-Jan-15 23-Jun-16 1,785,000 2,215,000 110,750 2,325,750

Namagonja Fish Farming Project 2014/2015 6,500,000 2-Jan-16 2-Jan-17 1,000,000 5,500,000 275,000 5,775,000

Twekembe Kitetaga Development Youth Group 2013/2014 3,025,000 24-Dec-14 20-Apr-16 2,335,000 690,000 69,000 759,000

Bright Youth Farmers Enterprises Group 2013/2014 6,000,000 30-Nov-14 30-Nov-15 1,570,000 4,430,000 221,500 4,651,500

NAH Aspirant Youth Livelihood Dev't 2013/2014 10,201,500 31-Oct-14 31-Aug-17 4,560,000 5,641,500 282,075 5,923,575

Nanzirugadde Skills Youth Dev't Group 2013/2014 8,620,833 27-Feb-15 29-Dec-17 1,800,000 6,820,833 341,042 7,161,875

Kajoji Youth Livelihood Development Group 2013/2014 4,900,000 1-Feb-15 30-Jan-17 4,990,000 (90,000) (4,500) (94,500)

Bivamuntuyo Youth Livelihood Development Group 2013/2014 8,300,000 2-Jan-15 30-Jul-16 2,170,000 6,130,000 613,000 6,743,000

Alinyikira Youth Development Group 2013/2014 4,560,000 1-Jun-15 30-Jun-17 320,000 4,240,000 212,000 4,452,000

Baalabuka Youth Development Group 2013/2014 4,000,000 1-Feb-15 30-Jul-17 100,000 3,900,000 195,000 4,095,000

Kikonge Twezimbe Youth Group 2013/2014 4,360,000 1-Aug-14 30-Jul-17 800,000 3,560,000 178,000 3,738,000

Kiwawu Youth Functional Hire Services 2013/2014 9,800,000 1-Oct-14 30-Jul-17 5,000,000 4,800,000 480,000 5,280,000

St Kizito Youth Development Group 2013/2014 11,000,000 1-Sep-14 30-Sep-17 1,050,000 9,950,000 497,500 10,447,500

Zigoti Katale Youth Development Group 2013/2014 4,000,000 2-Jan-15 2-Jan-16 1,400,000 2,600,000 260,000 2,860,000

Buswabulongo Youth Producers Group 2013/2014 8,050,000 30-Sep-14 30-Sep-15 3,000,000 5,050,000 505,000 5,555,000

Kayunga Kigoogwa Youth Carpentry 2013/2014 10,100,000 3-Mar-15 3-Mar-16 4,809,000 5,291,000 529,100 5,820,100

Twekembe Kibibi Garage Youth Livelihood Group 2013/2014 8,470,000 1-Jul-15 30-Jul-17 2,200,000 6,270,000 627,000 6,897,000

Youth Vision 2040 2013/2014 11,454,000 3-Mar-15 3-Mar-16 - 11,454,000 1,145,400 12,599,400

Zinabala Wabigalo Youth Livelihood Group 2013/2014 6,975,000 30-Mar-15 31-Mar-17 780,000 6,195,000 619,500 6,814,500

Ddundu Youth Development Group 2014/2015 3,230,124 1-Apr-16 30-Apr-17 1,300,000 1,930,124 96,506 2,026,630

Mpirigwa Youth Livelihood Development Group 2013/2014 6,556,500 1-Sep-14 30-Sep-15 5,680,000 876,500 43,825 920,325

Tiiyo Awakula Enume Youth Piggery Group 2014/2015 4,300,000 2-Oct-16 2-Feb-17 1,200,000 3,100,000 155,000 310,000

Atya Omusana Youth Livelihood Group 2013/2014 4,110,000 1-Dec-16 1-Jun-18 2,900,000 1,210,000 121,000 1,331,000

Bulungi Kwefaako Youth Project 2013/2014 4,732,500 1-Jul-15 1-Jun-18 2,305,000 2,427,500 121,375 2,548,875

Magezi Bugagga Youth Project 2013/2014 4,500,000 1-Feb-15 30-Jul-17 4,070,000 430,000 21,500 451,500

Magezi Muliro Busunju Youth Dev't Group 2013/2014 3,822,000 1-Jul-15 1-Jun-17 3,182,000 640,000 64,000 704,000

Science We Go ICT Youth Project 2013/2014 4,850,000 2-Feb-15 30-Jul-17 3,250,000 1,600,000 160,000 1,760,000

Ssekanyonyi Traders Youth Project 2013/2014 4,500,000 1-Feb-15 30-Jul-17 4,200,000 300,000 30,000 330,000

298,127,707 119,689,800 178,437,907 13,274,355 188,767,262

Appendix 2: Budget performance under Uganda Road Funds

Output/Quantity Amount UGX Road Name Planned Actual Variance Budgeted Released Spent Variance Audit Remarks Management explanation Routine Manual Maintenance

Banda - Lusaalira 10.2 10.2 0 3,250,000 Ttanda-Zira-Nakwangu 10 10 0 1,950,000 Kabasuma - Nabukondo 7.1 7.1 0 3,100,000 Kitongo - Maanyi 12.2 12.2 0 2,250,000 Mwera - Kyalwa 4.4 4.4 0 1,550,000 Namutamba Circle 22 22 0 6,250,000 Wabiyinja - Kakindu 6.7 6.7 0 1,200,000 Wabiyinja - Mpenja 9.5 9.5 0 1,300,000 Kakindu - Kibibi 7 7 0 2,000,000 Kiryokya - Matte 14 14 0 1,400,000 Kalangalo - Kamuli 7 7 0 2,750,000 Kikonge - Kanyanya 8 8 0 2,450,000 Kisaana - Kiteete 6.2 6.2 0 1,300,000 Kigogolo-Kajoji 10.3 10.3 0 1,000,000 Bbambula - Kibanda - Kalyango 10.5 10.5 0 2,500,000 Kiwawu - Nsozibbirye 12 12 0 1,200,000 Kanjuki-Nsabya 8 8 0 2,000,000 Kyamusisi - Magala 7.4 7.4 0 2,000,000 Buzibazi - Mpongo - Bbanda 8.4 8.4 0 2,750,000 Ddundu-Namasenene 9.3 9.3 0 1,500,000 Ngugulo - Mayirye - Gombe. 4 4 0 1,750,000 Kikunyu -Kitotolo Namudaali 9.5 9.5 0 2,500,000

Ssekanyonyi -Namigavu 10 10 0 3,250,000 Nakwaya - Kabulamuliro 8 8 0 2,750,000 Kivuvu-Namatebe 8 8 0 2,750,000 Kalaalo-Kalangalo 14.5 14.5 0 2,250,000 Administrative Cost For Road 0 5,500,800 Gangs Sub Total 244.2 244.2 0 63,223,998 64,451,000 64,450,800 1,227,002 More funds availed Routine Mechanised 0 - Maintenance Kalalo-Kiyoganyi-Kalangalo 14 14 0 72,960,675 Kitongo-Manyi 12 12 0 81,005,500 Ddundu-Namasenene 9 9 0 44,249,620 Kiryokya-Matte 14 14 0 47,703,750 Wabiyinja-Mpenja 9.3 9.3 0 42,609,393 Kkande-Kajoji 5 5 0 24,132,000 Ttanda_Zzira-Nakwangu 5 5 0 19,660,900 Sub Total 68.3 68.3 0 340,048,596 337,050,120 332,321,838 (2,998,476) All funds not spent Equipment Repairs 10 17 (7) 74,108,000 84,722,000 84,722,000 10,614,000 Overspent by 14% while target not met. District Road Committee 2 2 - 2,700,000 2,700,000 2,700,000 - Operations Supervision/Administration Costs Administrative Expenses 4,508,727 4,508,727 Allowances 4,179,274 4,179,274 Operational Fuel 10,000,000 10,000,000 Utility Bills 500,000 500,000 Annual Road Conditional Survey 1,500,000 1,500,000

Sub Total 20,688,001 20,688,001 20,688,001 0 Grand Total 508 435 (73) 500,768,595 509,611,121 504,882,639 8,842,526 14.4% of the target not met.

Appendix 3: UPE Capitation not based on enrolment figures

SN School Name Budgeted Amount Amount Enrolment figure Recalculated ideal amount Variance Audit Remarks disbursed (A) (B) C=(B X 7,135) + 1,350,000 D =A-C 1 Nakatembe Primary School 1,728,159 1,728,159 289 3,412,015 (1,683,856) underfunding 2 Namutidde Primary School 4,018,515 4,018,515 557 5,324,195 (1,305,680) underfunding 3 Namungo R/C Primary School 3,155,172 3,155,172 419 4,339,565 (1,184,393) underfunding 4 ST JOSEPH Primary School 7,364,859 7,364,859 1002 8,499,270 (1,134,411) underfunding 5 Bbambula Primary School 3,148,035 3,148,035 397 4,182,595 (1,034,560) underfunding 6 Kalangalo R/C Primary School 1,499,835 1,499,835 144 2,377,440 (877,605) underfunding 7 Kyesengezze Primary School 2,648,580 2,648,580 296 3,461,960 (813,380) underfunding 8 Kiyooganyi COU Pr School 3,219,387 3,219,387 373 4,011,355 (791,968) underfunding 9 Ndiraweeru Cope Centre 2,463,069 2,463,069 265 3,240,775 (777,706) underfunding 10 Kiryokya COU Primary Sch 4,475,157 4,475,157 505 4,953,175 (478,018) underfunding 11 Kabaseke Islamic Primary Schoo 3,055,281 3,055,281 304 3,519,040 (463,759) underfunding 12 Lukingiridde COPE Centre 2,348,910 2,348,910 204 2,805,540 (456,630) underfunding 13 Mwererwe R/C Primary School 2,998,200 2,998,200 292 3,433,420 (435,220) underfunding 14 Makoba Primary School 2,270,424 2,270,424 184 2,662,840 (392,416) underfunding 15 Nambute R/C Primary School 1,728,145 1,728,145 107 2,113,445 (385,300) underfunding 16 Kiwawu Primary School 4,732,020 4,732,020 526 5,103,010 (370,990) underfunding 17 St. Kizito Kibanyi Primary School 3,055,281 3,055,281 290 3,419,150 (363,869) underfunding 18 Kibanda Primary School (Mityana) 4,032,783 4,032,783 424 4,375,240 (342,457) underfunding 19 Kibubula Primary School 3,676,032 3,676,032 373 4,011,355 (335,323) underfunding 20 Kajoji Primary School 2,206,209 2,206,209 163 2,513,005 (306,796) underfunding 21 Mawundwe C/U Primary School 2,662,851 2,662,851 227 2,969,645 (306,794) underfunding 22 Nampewo Primary School 2,834,094 2,834,094 251 3,140,885 (306,791) underfunding 23 Kiteete Umea Primary School 2,413,125 2,413,125 189 2,698,515 (285,390) underfunding 24 Katungulu R/C Pri. School 3,048,144 3,048,144 277 3,326,395 (278,251) underfunding

25 Naluggi Primary School 3,233,658 3,233,658 303 3,511,905 (278,247) underfunding 26 Kalangaalo COU Pr. School 4,846,182 4,846,182 525 5,095,875 (249,693) underfunding 27 Kabongezo Primary School 4,988,883 4,988,883 544 5,231,440 (242,557) underfunding 28 Kitotolo Primary School 2,213,343 2,213,343 154 2,448,790 (235,447) underfunding 29 Sseggayi Memorial Skills Centre 2,812,689 2,812,689 232 3,005,320 (192,631) underfunding 30 Mugulu R.C. Pr. School 2,313,234 2,313,234 156 2,463,060 (149,826) underfunding 31 St. Kizito Buluma Primary School 4,132,674 4,132,674 409 4,268,215 (135,541) underfunding 32 Ggulwe Umea Primary School 2,962,524 2,962,524 243 3,083,805 (121,281) underfunding 33 Kabulamuliro Pri. School 2,876,904 2,876,904 229 2,983,915 (107,011) underfunding 34 Mawanda Primary School 3,083,820 3,083,820 255 3,169,425 (85,605) underfunding 35 Malwa Umea Primary Sch 2,812,689 2,812,689 214 2,876,890 (64,201) underfunding 36 Kitemu Primary School 4,139,811 4,139,811 400 4,204,000 (64,189) underfunding 37 St. Anne's Bukola Primary School 5,516,877 5,516,877 592 5,573,920 (57,043) underfunding 38 Katiiti COU Primary School 3,098,091 3,098,091 251 3,140,885 (42,794) underfunding 39 Mpumudde Primary School 3,197,982 3,197,982 265 3,240,775 (42,793) underfunding 40 Kimuli St. Noa's Primary School 2,641,446 2,641,446 186 2,677,110 (35,664) underfunding 41 Sekanyonyi R/C Primary School 4,582,185 4,582,185 458 4,617,830 (35,645) underfunding 42 Bbanda R/C Primary School 4,189,755 4,189,755 402 4,218,270 (28,515) underfunding 43 Magonga Primary School 3,897,216 3,897,216 360 3,918,600 (21,384) underfunding 44 Bukalammuli Primary School 3,554,733 3,554,733 310 3,561,850 (7,117) underfunding 45 Mayobyo COPE Centre 1,835,184 1,835,184 68 1,835,180 4 excess funding 46 Ndekuya mukungu Pri School 1,999,290 1,999,290 91 1,999,285 5 excess funding 47 Bbanda Umea Primary School 2,184,801 2,184,801 117 2,184,795 6 excess funding 48 Nsambya Primary School 2,370,315 2,370,315 143 2,370,305 10 excess funding 49 Bbongole Primary School 2,534,421 2,534,421 166 2,534,410 11 excess funding 50 Nsoga Primary School 2,805,552 2,805,552 204 2,805,540 12 excess funding 51 Mwera R/C Primary School 2,983,929 2,983,929 229 2,983,915 14 excess funding 52 Jjungwe Primary School 3,412,032 3,412,032 289 3,412,015 17 excess funding 53 Ttumbu Primary School 3,690,300 3,690,300 328 3,690,280 20 excess funding

54 Kakindu R/C Primary School 4,389,537 4,389,537 426 4,389,510 27 excess funding 55 Kanyogoga Primary School 4,582,185 4,582,185 453 4,582,155 30 excess funding 56 Kkigwa C/U Primary School 5,438,391 5,438,391 573 5,438,355 36 excess funding 57 Kasiikombe Primary School 2,919,708 2,919,708 219 2,912,565 7,143 excess funding 58 St. Joseph Kamuli Primary School 2,677,122 2,677,122 185 2,669,975 7,147 excess funding 59 Nakaziba Primary School 3,290,736 3,290,736 270 3,276,450 14,286 excess funding 60 Kitovu Primary School (MITYANA) 2,891,175 2,891,175 204 2,805,540 85,635 excess funding 61 St. Mary's Bukoligo Primary School 2,884,038 2,884,038 202 2,791,270 92,768 excess funding 62 Bufuuma Umea Primary School 3,940,029 3,940,029 350 3,847,250 92,779 excess funding 63 Bakijjulula Primary School 4,660,668 4,660,668 450 4,560,750 99,918 excess funding 64 Nfumbye Primary School 2,907,823 2,907,823 204 2,805,540 102,283 excess funding 65 Kyetume Primary School (Mityana) 2,941,119 2,941,119 206 2,819,810 121,309 excess funding 66 Lukabazzi UMEA Pri. School 2,363,178 2,363,178 124 2,234,740 128,438 excess funding 67 St. Mary's Bekiina R/C PS 3,554,733 3,554,733 290 3,419,150 135,583 excess funding 68 Nakwaya Primary School 3,668,895 3,668,895 305 3,526,175 142,720 excess funding 69 Ngugulo Primary School 3,811,596 3,811,596 322 3,647,470 164,126 excess funding 70 St Kizito Namigavu Pri School 5,588,226 5,588,226 570 5,416,950 171,276 excess funding 71 Kabyuma Primary School 2,127,723 2,127,723 84 1,949,340 178,383 excess funding 72 Lusaalira Primary School 3,697,437 3,697,437 303 3,511,905 185,532 excess funding 73 Buyagga Primary School 2,969,658 2,969,658 198 2,762,730 206,928 excess funding 74 Misigi Primary School 3,626,085 3,626,085 290 3,419,150 206,935 excess funding 75 Kkande R/C Primary School 4,253,970 4,253,970 377 4,039,895 214,075 excess funding 76 Bujubi C/U Primary School 3,026,739 3,026,739 200 2,777,000 249,739 excess funding 77 Lugo Primary School MITYANA 3,511,923 3,511,923 266 3,247,910 264,013 excess funding 78 Kitebere C/U Primary School 2,605,770 2,605,770 137 2,327,495 278,275 excess funding 79 Kyamusisi Primary School 4,532,238 4,532,238 407 4,253,945 278,293 excess funding 80 Kiggwa Islamic Primary School 3,333,549 3,333,549 236 3,033,860 299,689 excess funding 81 St. Matia Mulumba Magonga P/S 4,225,431 4,225,431 360 3,918,600 306,831 excess funding 82 Mpirigwa C/U Primary School 3,269,331 3,269,331 225 2,955,375 313,956 excess funding

83 Kikuuta Islamic Primary School 3,012,471 3,012,471 179 2,627,165 385,306 excess funding 84 St Luke Mpirigwa R C P S 3,354,954 3,354,954 224 2,948,240 406,714 excess funding 85 Ssekanyonyi COU Primary School 3,419,169 3,419,169 231 2,998,185 420,984 excess funding 86 Bbira Primary School (Mityana) 3,105,225 3,105,225 185 2,669,975 435,250 excess funding 87 Namukomago Primary School 2,777,013 2,777,013 133 2,298,955 478,058 excess funding 88 Wattuba Primary School 3,747,381 3,747,381 269 3,269,315 478,066 excess funding 89 Kawolongojjo Primary School 3,362,088 3,362,088 214 2,876,890 485,198 excess funding 90 Kasalaga Primary School 2,941,119 2,941,119 153 2,441,655 499,464 excess funding 91 Nalyankajja Pri Sch (UPE) 3,497,655 3,497,655 229 2,983,915 513,740 excess funding 92 Bulera Primary School 4,282,512 4,282,512 335 3,740,225 542,287 excess funding 93 Buyambi Primary School 3,683,166 3,683,166 245 3,098,075 585,091 excess funding 94 Luwunga Cope Centre 2,199,072 2,199,072 36 1,606,860 592,212 excess funding 95 Serunyonyi Primary School 3,561,870 3,561,870 222 2,933,970 627,900 excess funding 96 Gema Primary School 4,910,397 4,910,397 405 4,239,675 670,722 excess funding 97 Kitetaaga Primary School 2,070,642 2,070,642 5 1,385,675 684,967 excess funding 98 Kisaana UMEA Primary School 2,798,418 2,798,418 107 2,113,445 684,973 excess funding 99 Kangundu Primary School 3,704,571 3,704,571 233 3,012,455 692,116 excess funding 100 Nakaseeta parents Primary Sch 4,389,537 4,389,537 324 3,661,740 727,797 excess funding 101 St. Theresa Primary Sch.(MITYANA) 5,773,740 5,773,740 508 4,974,580 799,160 excess funding 102 Kibaale Primary School MITYANA 3,483,384 3,483,384 170 2,562,950 920,434 excess funding 103 Mwererwe C/U Primary School 3,119,496 3,119,496 115 2,170,525 948,971 excess funding 104 Magezi Primary School 3,476,250 3,476,250 152 2,434,520 1,041,730 excess funding 105 Kabayenga SDA Primary School 3,904,353 3,904,353 211 2,855,485 1,048,868 excess funding 106 Namutamba Dem. School 5,631,039 5,631,039 450 4,560,750 1,070,289 excess funding 107 Buzibazzi Primary School 5,623,902 5,623,902 446 4,532,210 1,091,692 excess funding 108 Kito R/C Primary School 3,519,060 3,519,060 140 2,348,900 1,170,160 excess funding 109 Bbanda C/U Primary School 3,461,979 3,461,979 115 2,170,525 1,291,454 excess funding 110 Namungo C/U Primary School 3,469,113 3,469,113 109 2,127,715 1,341,398 excess funding 111 Namukomago CU Primary School 3,576,141 3,576,141 124 2,234,740 1,341,401 excess funding

112 St Kizito Mirembe Pri. Sch 4,275,375 4,275,375 218 2,905,430 1,369,945 excess funding 113 St. Noa's Kambaala Primary Sch 4,996,017 4,996,017 303 3,511,905 1,484,112 excess funding 114 Kyamanyooli C/U Primary School 3,633,219 3,633,219 93 2,013,555 1,619,664 excess funding 115 Kitebere R/C Primary School 6,052,008 6,052,008 426 4,389,510 1,662,498 excess funding 116 Nabutaka Primary School 3,861,543 3,861,543 110 2,134,850 1,726,693 excess funding 117 Kasangula Primary School 4,061,325 4,061,325 108 2,120,580 1,940,745 excess funding 118 St Kizito Kyengeza Primary Sch 5,488,338 5,488,338 303 3,511,905 1,976,433 excess funding 119 Kiyooganyi R C Primary School 4,996,017 4,996,017 144 2,377,440 2,618,577 excess funding Total 416,601,359 416,601,359 32,591 393,186,785 23,414,574

Appendix 4: Illegal Activities and Un demarcated Wetland

NAME LOCATION LAND USE Demarcation Status Lake Wamala Busimbi division, Mityana central Fishing Not demarcated division, Maanyi and Banda sub counties River Mayanja Namungo s/c, Sekanyonyi s/c, Tree planting, Sand mining, Brick making Not demarcated Kato Kikandwa s/c and Busunju town council Nakatongoli Busimbi division Grazing, Cultivation, Sand mining Demarcated Kabasuma Banda sub county Grazing, Cultivation, Tree planting Not demarcated Nyanzi Maanyi subcounty Grazing, Cultivation, Tree planting Partly demarcated Wakitundu Busimbi division Tree planting, Sand mining, Brick making Partly demarcated Mattee Kikandwa, Kalangaalo and Sekanyonyi Grazing, Cultivation, Tree planting Not demarcated sub counties Mpamujugu Busimbi division Grazing, Cultivation, Tree planting, Brick Not demarcated making Musamya Maanyi sub county Grazing, Cultivation, Tree planting Not demarcated Wabiruko Busimbi division Tree planting, Sand mining, Brick making Partly demarcated Katabalalu Malangala and Namungo sub counties Grazing, Cultivation, Tree planting Not demarcated Fululu Kalangaalo s/c Grazing, Cultivation, Tree planting Not demarcated Kamirantumbwe Malangala and Namungo sub counties Tree planting, Sand mining, Brick making Not demarcated Kiragwe Sekanyonyi s/c Tree planting, Sand mining, Brick making Not demarcated Kizikibi Malangala and Namungo sub counties Tree planting, Sand mining, Brick making Not demarcated Kitenga Butayunja s/c Grazing, Cultivation, Tree planting Not demarcated Nakasiyaga Busimbi division, Bulera s/c Tree planting, Sand mining, Brick making Not demarcated Kakwekuta/sesa Tamu division and Butayunja sub Grazing, Cultivation, Tree planting Not demarcated county Sekavulu Kakindu sub county Grazing, Cultivation, Tree planting, Brick Not demarcated making

Appendix 5

MITYANA DISTRICT LOCAL GOVERNMENT PPDA AUDIT COMMENTS

No Finding Risk/Implication Recommendation 1. Failure to include contractual completion period in Solicitation Incomplete information provided The Head Procurement and Disposal should Document: For all the 10 procurements worth UGX 829,161,651 sampled, the to bidders hinders submission of ensure that the User Department includes the Entity failed to include the completion period in the bidding document. responsive bids. completion period in the solicitation document. 2. Failure by the Procurement and Disposal Unit to obtain approval from Limits checks and balances in The Head Procurement and Disposal Unit should Contracts Committee: There was no approval of the procurement methods the system. ensure that the requisite approvals are obtained by the Contracts Committee for the following procurements; construction of from the Contracts Committee and a record of Kirokya mini piped water scheme phase 1 (Mity568/WORKS/17-18/00009) this maintained on the respective procurement worth UGX 273,000,000 and supply of DC pickup for the Administration Department (Mity568/SUPLS/17-18/00025) worth UGX 142,374,000. action file. 3. Failure to prepare contract management plans: Contract supervisors did Lack of contract management The Accounting Officer should ensure that not prepare contract management plans for all files reviewed. plans hinders effective contract contract supervisors prepare contract management and monitoring. management plans for all contracts placed.