OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE, 2015

REPORT AND OPINION OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF WAKISO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30th JUNE 2015

THE HON. SPEAKER OF PARLIAMENT

Introduction I have audited the accompanying financial statements of Wakiso District for the year ended 30thJune, 2015. These Financial statements comprise the Statement of Financial Position as at 30thJune, 2015, Statement of Financial Performance, Statement of Changes in Equity, Cash flow Statement together with other accompanying statements, notes and accounting policies.

Management’s responsibility for the Financial Statements Under Article 164 of the Constitution of the Republic Of Uganda, 1995, and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Wakiso district. 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 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.

Auditor’s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, Section 87 of the Local Governments Act and Sections 13, 16 and 19 of the National Audit Act,2008 is to express an opinion on these financial statements based on my audit. I conducted the audit in accordance with International Standards on Auditing (ISA)/International Standards of Supreme Audit Institutions (ISSAIs). Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the auditor’s judgment, including the assessment of risks of material misstatement of the financial statements,

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whether due to fraud or error. In making those risk assessments, the Auditor considers internal controls relevant to the entity’s preparation of financial statements in order to design audit procedures that are appropriate in the circumstances, but not for purposes of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified audit opinion.

Part “A” of my report sets out my opinion on the financial statements. Part “B” which forms an integral part of this report presents in detail, all the significant audit findings made during the audit which have been brought to the attention of management. PART "A"

Basis for Qualified Opinion

Over payment of salary Council paid an excess of UGX.2,276,126,315 in respect of salaries contrary to the Standing Orders. Qualified Opinion In my opinion, except for the possible effects of matter described in the Basis for Qualified Opinion paragraph, the financial statements of Wakiso District as at 30th June 2015 are prepared in all material respects, in accordance with the Local Governments Financial and Accounting Manual, 2007, Section 51(3) of the Public Finance Management Act 2015, the Local Governments Financial and Accounting Regulation, 2007 and the Local Governments’ Act cap 243 (as amended), of the Laws of Uganda.

John F. S. Muwanga AUDITOR GENERAL 30th November, 2015

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PART "B"

WAKISO DISTRICT DETAILED REPORT OF THE AUDITOR GENERAL FOR THE YEAR

FINANCIAL YEAR ENDED 30TH JUNE, 2015

1.0 INTRODUCTION In accordance with Article 163(3) of the Constitution of the Republic of Uganda, I am required to audit and report on the public accounts of Uganda and of all public offices including the courts, the central and the Local Government Administrations, universities and public institutions of the like nature and any public corporation or other bodies or organizations established by an Act of Parliament. Accordingly, I carried out the audit of the Wakiso District to enable me report to Parliament.

2.0 AUDIT OBJECTIVES The audit was carried out in accordance with International Standards on Auditing and accordingly included a review of the accounting records and agreed procedures as was considered necessary. The audit was carried out with regard to the following objectives:- a. To verify whether the financial statements have been prepared in accordance with the requirements of the Local Governments Financial and Accounting Manual 2007 and the Local Governments Financial and Accounting Regulations 2007; and fairly present the income and expenditures for the year and of the financial position as at the end of the year. b. To verify whether all the funds of the entity were utilized with due attention to economy and efficiency and only for the purposes for which the funds were provided. c. To verify whether goods and services financed have been procured in accordance with the PPDA Act. d. To evaluate and obtain sufficient understanding of the internal control structure of the entity, assess control risk and identify reportable conditions, including material internal control weaknesses e. To verify whether the management of the funds of the entity was in compliance with the Government of Uganda financial regulations.

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f. To verify whether all the necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented.

3.0 AUDIT METHODOLOGY

The following audit procedures were undertaken:-

a. Revenue Obtained all schedules of all revenues collected and reconciled the amounts to the cashbooks and bank statements of the entity.

b. Expenditure The payment vouchers of the entity were examined for proper authorization, eligibility and budgetary provision, accountability and support documentation.

c. Internal Control System Reviewed the internal control system and its operations to establish whether sound controls were applied throughout the period.

d. Procurement Reviewed the procurement of goods and services under the various departments during the period under review and reconciled with the approved procurement plan.

e. Fixed Assets Management Reviewed the use and management of the assets of the entity during the Period under review

f. Financial Statements Examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used and significant estimates made by management; as well as evaluated the overall financial statement presentation.

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4.0 ENTITY FINANCING Wakiso District is financed by grants (Conditional and Unconditional) from the Central Government, donations and locally generated revenues from taxes, fees, licenses and charges. During the year, the district received grants totalling to UGX.58,237,353,362 from the Central Government, UGX4,351,827,674 from donations and UGX3,919,320,513 from locally generated revenues. The total revenue of UGX.66,508,501,549 constituting 92% of its approved budget estimates of UGX.72,928,289,695.

5.0 DETAILED AUDIT FINDINGS This Section outlines the detailed audit findings, management responses and my recommendations.

5.1 PAYROLL AUDIT

5.1.1 Over payment of salary

Section (B-a) (7) of the Public Service Standing Orders,2010 requires salaries to be paid correctly in accordance with the approved salary structure for the Public Service. However, Payroll analysis carried out revealed that 2,617 members of staff who were supposed to earn salaries amounting to UGX.985,600,079 according to their scale were instead paid UGX.3,260,726,394 resulting into a salary overpayment of UGX.2,275,126,315 as detailed in Appendix 1.

The Accounting Officer explained that the overpayments were occasioned during mapping of salaries. However, the bank account had been opened at Wakiso Branch for the purpose of recovering the overpayment.

I advised the Accounting Officer to ensure the recoveries are made without delay.

5.1.2 Salary arrears paid without supporting records Section (B-a) (7) of the Public Service Standing Orders,2010 requires salaries to be paid promptly and in accordance with the approved salary structure for the Public Service.

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An amount of UGX.14,600,581 could not be verified. The files were reported to be with the IGG under investigations as shown in Appendix 2.

The matter requires urgent attention.

5.1.3 Non-remittance of shared inspection fees to Lower Councils Part V (15A) of the Local Governments Act 1997 (as amended), requires a District Local Government to remain with 35% and remit 65% of local revenue collections to Sub Counties as a share of local revenue. It was observed that, an inspection fee of UGX 23,068,020 was not remitted contrary to the law. Failure to remit local revenue share may have affected implementation of planned activites at Lower Councils.

The Accounting Officer admitted the shortcoming but promised to remit the balance. I advised the Accounting Officer to remit shared revenue tothe Lower Local Governments promptly.

5.2 Procurement Irregularities 5.2.1 Procurements not in the Procurement Plan Regulation 62(3) of PPDA, 2006 requires procurement and disposal units to use the combined work plan to plan, organise, forecast and schedule the procuring and disposing entity's procurement activities for the financial year. It was however noted that, procurements worth UGX.801,756,780 were made outside the procurement plan as shown in Appendix 3. The Accounting Officer admitted the shortcoming and explained that the practice now is to update the procurement plan quarterly to take into account emerging changes. I advised the Accounting Officer to intergrate new procurement needs into the district approved procurement plan for implementation.

5.2.2 Items not taken on charge Paragraph 5.4.4.1 of the LGFAM 2007, states that on receipt of goods delivered, the store keeper should count them and check for conformity with the Local Purchase

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Order and raises a Goods received Note (GRN) for acknowledgement and takes the goods on charge. However, a review of Stores records revealed that, except for the medical equipment and revenue collection receipts, all other items like stationery, IT consumables and other goods were not taken on charge. Consequently, I could not confirm the delivery and issuance of stores. Failure to record the items in the stores could lead to abuse.

I advised the Accounting Officer to institute proper controls over stores to avoid abuse.

5.3 Management of The Luwero – Rwenzori Programme Article 2(d) of the Memorandum of Understanding (MoU) between the District and the beneficiaries of Luwero – Rwenzori Programmee requires the beneficiaries to submit progress reports and annual accountabilities to the District at least quarterly and annually. Inspection and documentation of a sample of the beneficiary groups revealed that all the groups did not maintain records. Consequently, the groups did not prepare and submit quarterly progress reports to the District as required by the Memorandum of Understanding. In addition, there was no evidence that the district offered technical services to the beneficiaries or carried out any supervision and monitoring of the implementation of projects. Field inspections of the selected groups revealed the following shortcomings; No. Group Name/Project Government Audit Observations Details Contribution (UGX) 1 AFAAYO GROUP 5,000,000  Group did not maintain records for DIARY PROJECT the project contrary to the memorandum of understanding.  The cow appeared to be poorly fed and looked unhealthy as shown below;

2 MWERA YOUTH 7,200,000  welding items purchased but there WELDING PROJECT was no work on going  the group did not maintain records 7

for the project.

Purchased items

3 Lugungudde 21,000,000.  The project was stated to have Zibulaatudde farmers 150 members but only 10 group members were confirmed through Feed mill project interviewing the secretary  The group had no register of members  There were no records at the site  The structure housing the machinery which costed UGX.6,600,000 was weak and temporary as shown below;

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4 KIZIYA VETERANS 4,000,000  There were no records at the site PIGGERY PROJECT  The pigs allegedly died, and the structures were empty as shown below:-

5 YOUTH 4,000,000.  The project was on going but DEVT GROUP there were no records at the site. POULTRY PROJECT  The poultry house had not been well constructed as shown below:-

6 NOAH’S ARK 4,000,000.  There was poor hygiene in the pig DECORATION sty. SERVICES  No records at the project site.  Only 5 pigs were seen at the site PIGGERY PROJECT which could not account for the funds received.  The pigs were not being fed well and looked sick as shown below:-

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The poor state of the projects may result into loss of Government funds and the desired goals and objectives of the fund may not be achieved. The Accounting Officer promised to engage the groups by the subject matter specialist.

I advised the Accounting Officer to ensure that the subject matter specialists regularly monitor the projects and enforce maintenance of proper records.

5.4 Works Department 5.4.1 Road Works Under Periodic Maintenance Out of the five roads the district worked on under periodic maintenance, 4 roads were inspected. The roads were found in good condition. However, the following shortcomings were identified:-

a) Nakusaze-Kiwande – Gomebe in Bussi 2km The district carried out periodic maintenance of the road at UGX.72,315,500 under Force Account, works were completed between May – August 2015. Inspections carried out in October 2015 revealed that although the road is 4km, only 2km were worked on. The rest of the road was reduced to a path with no routine maintenance done at all. Also the section which was worked on was narrow as shown in the photograph below:

Part of the road which is a path Narrow section of treated road

The Accounting Officer explained that this area was in-accessible to machinery so a labour based road rehabilitation project initiated to provide accessibility to one of the landing sites on this island. The limited funding could only undertake a scope of shaping 2km and bush clearing on the rest of the 2km without shaping. Other 9

activities were rolled over to financial year 2015/16. The Accounting Officer further explained that due to the little traffic on the island, there was much vegetation growth along the shoulders thus narrowing the road to only carriage way width but the overall design width that was done is 7 metres drain to drain.

I advised the Accounting Officer to ensure close supervision of the road works.

5.5 Lack of Land Titles Regulation 58(4) of the Local Governements Financial and Accounting Regulations, 2007 requires the properties, and assets of a local government, to be properly registered, titles issued, and valued. However, it was observed that the district did not have land titles to 45 pieces of its land. Consequently, the district land is exposed to a risk of land enchroachment and misuse. The Accounting Officer explained that a budget provision of UGX.21,240,000 for processing tiltles and there was progress made. I advised the Accounting Officer to expedite processing of titles to avoid land disputes.

5.6 Outstanding Commitments Section 11 of the Local Governments Financial and Accounting Regulations, 2007 requires the Head of Finance to ensure that commitments are not approved unless there is sufficient and committed balance of funds in the quarter’s commitments item. However, commitments totalling to UGX.391,417,310 remained unsettled by the end of the year. It was further observed that 42 of the accounts remained dormant during the year. This was attributed to failure by management to prioritise payment of outstanding creditors in the budget and non-adherence to the commitment control system. Outstanding payables expose council to litigation and costs. The Accounting Officer expressed willingness to settle the outstanding commitments but attributed his inablility to inadequate funding.

I advised the Accounting Officer to ensure that creditors are settled promptly.

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APPENDICES Appendix 1: Over payment of Salaries SCALE No. of Cases per scale PAID AMOUNT IPPS AMOUNT OVER PAYMENT DPL TOTAL 3 5,188,600 1,070,600 4,118,000 DSC1 1,148,000 1,123,000 25,000 U1 8 19,569,891 7,953,662 11,616,229 U2 5 9,285,574 4,040,457 5,245,117 U3 22 23,738,636 12,181,621 11,557,015 U4 331 540,781,081 192,434,775 348,346,306 U5 242 363,267,578 114,329,771 248,937,807 U6 172 264,054,685 60,901,689 203,152,996 U7 1668 1,779,094,693 556,321,346 1,222,773,347 U8 85 51,406,902 18,160,179 33,246,723 Undefined Scale 81 203,190,754 17,082,979 186,107,775 Grand Total 2617 3,260,726,394 985,600,079 2,275,126,315

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Appendix 2 Salary Arrears - UGX 30,386,832

NAME SCALE EFT NO INV_DESCR MONTH PAID IPPS VARIANCE Explanation for Explanation for AMOUNT AMOUNT Varience arreas Emitu Robert 3574692 Net Salary-Jan Jan 2015 5,716,928 5,716,928 IPPS figure File with IGG Odutu 14451 2015 - adjust for Arrears IGA DAVID U1 3574365 Net Salary-Jan Jan 2015 6,962,915 1,466,427 5,496,488 IPPS figure No reason for arrears 2015 adjust for on file, can’t justify Arrears the payment. Ssemogerere 3574635 Net Salary-Jan Jan 2015 4,774,618 4,774,618 IPPS figure File with IGG Simon Peter 2015 - adjust for Arrears Iga Charles 3574290 Net Salary-Jan Jan 2015 4,181,920 379,427 3,802,493 IPPS figure was suspended from 2015 adjust for duty on october 2010 Arrears yet head teacher reported to the district on 20/4/2011.no details of recalling from suspension and the arreascant be attached to a period KAGWIRE U4 3574462 Net Salary-Jan Jan 2015 4,641,416 961,806 3,679,610 IPPS figure Was on interdiction ROBERT 2015 adjust for from 13/4/2013 to Arrears june 2014.he was on half pay from April 2013-June 2014.each mont supposed to be 495,494. this does not add up to the paid arrears BAKKA PATRICK U1 3574475 Net Salary-Jan Jan 2015 4,109,035 1,420,470 2,688,565 Arrears File with IGG MALE 2015

TOTAL 30,386,832

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Appendix 3: Procurements not in the Procurement plan PROCUME CALL OFF ITEM OF LOCATION METHOD NAME OF DATE OF TOTAL NT REFRENCE PROCUREME OF SERVICE AWARD CONTRACT REFRENC NUMBER NT PROCUR PROVIDE AMOUNT E EMENT NUMBER Waki555/W Waki555/Supls Supply of Framewor AMOULGAMA 7th /08/2014 519,300 rks /2014- /2013- construction Town k contract TED 2015/0000 2014/00014/00 material for Council ENGINEERIN 4 20 preparation of G COMPANY asphalt C14 for LIMITED pot hole patching of Nansana – Nabweru- Kawala Ring road,Nabweru – Lugobaraod and Eastern Ring road in Nansana Town Council Waki555/W Waki555/Supls Supply of Nansana Framewor PEREMI 7th /08/2014 7,209,800 rks /2014- /2013- construction T/C k contract CONSTRUCT 2015/0000 2014/00016/00 material for ION LTD 4 21 preparation of asphalt C14 for pot hole patching of Nansana – Nabweru- Kawala Ring road,Nabweru – Lugobaraod and Eastern Ring road in Nansana Town Council Waki555/su Waki555/Supls Procurement of Nansana Framewor NIRONA 7th /08/2014 20,178,000 pls /2014- /2013- school Town k contract INVESTIMEN 2015/0000 2014/00030/00 furniture; 3- Council T LTD 6 33 seater school desks (with well seasoned hard wood and selected grade ex 25 mm thickness Waki555/su Waki555/Supls Supply of fuel Nansana Framewor DON 7th /08/2014 3,700,000 pls /2014- /2013- and lubricants Town k contract UGANDA 2015/0000 2014/00006/00 for projects Council LTD - 2 35 inspection for NANSANA the four STATION quarters of FY 2014-15

Waki555/Sr Waki555/Srvcs Repair and NAADS Framewor SPEED WAY 10th /07/2014 6,670,290 vcs/2014- /2013- maintenance DEPARTME k contract MOTORS 2015/0000 2014/00001/00 for the motor NT 3 055 vehicle REG. No. UAJ 460X Toyota Hilux Under NAADS Department.

Waki555/Sr Waki555/Srvcs Repair and WORKS Framewor SAMMY 11th /08/2014 5,356,650 vcs/2014- /2013- maintenance DEPARTME k contract KAMBUGU’S 2015/0000 2014/00001/00 for the motor NT GARAGE 7 057 vehicle REG. No. LG 0016-55 Toyota Hilux Under Works Department.

Waki555/W Waki555/Supls Maintenance of Framewor JABANA 11th /08/2014 6,703,580 rks/2014- /2013- Patching Council k contract ENTERPRISE 2015/0002 2014/00014/00 material for the S LTD 7 036 Selected roads(road lime ) in Kira Town Council Waki555/W Waki555/Supls Mechanized Town Framewor ROCKFRONT 25th /08/2014 32,250,000 rks /2014- /2013- maintenance of Council k contract INVESTMEN 2015/0001 2014/00015/00 Kikubampanga TS LIMITED 4 75 – Lugeye- Busujja Road Waki555/W Waki555/Srvcs Hire of road Kakiri Town Framewor JULYAFE 25th /08/2014 11,832,096 rks /2014- /2013- equipment for Council k contract MOTOR 2015/0001 2014/00013/00 the Mechanized SERVICE 4 76 maintenance of GARAGE Kikubampanga LIMITED – Lugeye- Busujja Road in Kakiri Town Council

Waki555/S Waki555/Supls Procurement of Planning Framewor TELEPHONE 25th /08/2014 9,400,000 upls/2014- /2013- 4 laptop Unit k contract INSTALLATI 2015/0002 2014/00001/00 computers for ON 9 79 planning unit PROVIDERS LTD Waki555/W Waki555/Supls Supply of hard Kira Town Framewor PEREMI 25th /08/2014 1,500,000 rks/2014- /2013- core for Council k contract CONSTRUCT 2015/0003 2014/00014/00 Gabions to Kira ION 2 81 Town Council COMPANY LTD Waki555/Sr Waki555/Srvcs Provision of Planning Framewor MAGMARUM 25th /09/2014 1,132,800 vcs/2014- /2013- catering Unit k contract LTD 2015/0001 2014/00007/01 services to 4 02 planning unit for baseline survey meeting targeting PWDs Waki555/S Waki555/Supls Supply of Filling Kira Town Framewor DATA PRO- 25th /09/2014 1,298,000 upls /2014- /2013- cabinet -Strong Council k contract OUT 2015/0003 2014/00030/01 metallic 4- SOURCE 8 06 drawer with a central lock filling cabinet for physical planning office and engineering departments PROCUMENTS MADE BUT NOT IN PROCUREMENT PLAN (2nd QUARTER) Wakki555/s Waki555/servic repair and water framework JULIYAFFE 17th 12/2014 2,995,050 ervices/201 e/2013- maintenance of MOTOR 4- 2014/00001/02 motor vehicle SERVICES 2015/0005 33 pickup LG GARAGE LTD 1 0058-55 ISUZU Dmax

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Wakki555/ Waki555/srpls/ Opening up of Wakiso T/c framework AMOULGAMA 17th /12/2014 15,818,000 wrks/2014- 2013- catholic church- TED 2015/0007 2014/0231 sentamu road ENGINERING 4 1.5k in Wakiso COMPANY T/c LTD Waki555/w Waki555/wrks/ Floor and wall works framework NEAT 17th 12/2014 9,100,000 rks/ 2013- to the CAO by s CONSTRUCT 2014/00029 lot tilling of the ION LTD 1-4 &6/0227 floor and painting of walls and the roof. 2014- 2015,00067 Waki555/w Waki555/surpls Supply of Works framework TELAPHONE 09th /12/2014 2,350,000 rks/2014- / laptop INSTALLATI 2015/0007 computer to ON 0 finance PROVIDERS department LTD 2013- Busukuma 2014/00001/02 sub county. 19 Schedule Waki555/srvs/ Supply of motor Masulita framework MIDDLE 01st /12/2014 5,192,000 procureme 2013- grader spare town EAST nt 2014/00004/02 and service council COMPANY waki555/wr 07 parts-motor LTD ks/2014- grader 2015/0006 changalin 713 6 2014- 2015/0006 6 Waki555/su Waki555/surpls Supply desktop Planning framework WORK PLAN 06th /10/2014 11,200,000 rpls/ 2014- /2013- computer and unit CENTER LTD 2015/0004 2014/00001/01 laptop 1 15 computer Waki555/sr Waki555/srvcs/ Facility framework BASISIDDE 06th /10/2014 17,743,182 vs/2014- 2013- maintenance Hospital ENTERPRISE 2015/0002 2014/00013/01 (Gardener’s, LTD 1 16 porters and cleaning buildings) second quarter FY 2014-2015. Waki555/su Waki555/supls/ Provision fuel Entebbe Framewor VICTORIA 06th /10/2014 11,260,452 plus/2013- 2013- and lubricants Hospital k OILS- 2015/0004 2014/00006/01 for the 2nd ENTEBBE 3 17 quarter STATION FY2014-15. Waki555/sr Waki555/supls/ Provision of Planning Framewor JCS FOOD 06th /10/2014 796,500 vcs/2014- 2013- catering unit k contract POT 2015/0002 2014/00007/01 services for 8 16 Technical planning committee scheduled on 14th October 2014 Waki555/w Waki555/supls/ Supply of fuel Nansana framework TOTAL 06th 10/2014 300,000 rks/2014- 2013- and lubricants Town UGANDA 2015/0005 2014/00006/01 for the Council LTD - 3 17 preparation of NANSANA asphalt C10 for hump construction on Nansana western ring road in Nansana Town Council 16

Waki555/w Waki555/supls/ Supply of Road Nansana framework PEREMI 06th 10/2014 36,622,000 rks/2014- 2013- construction town CONSTRUCT 2015/0005 2014/00014 material for Council ION 3 and 16/0118 preparation of COMPANY asphalt C10 for LIMITED hump construction on Nansana western ring road Nansana TC Waki555/w Waki555/suplu Supply of Nansana framework VERIFIED 06th 10/2014 3,000,000 rks/2014- s/2013- firewood for town FIELD 2015/0005 2014/00017/01 preparation of council MILLERS 3 /19 asphalt C10 for hump construction on Nansana western ring road in Nansana town council Waki555,wr Waki555/supls/ Supply and Namayumb Framewor J.E.S.& 20th 10/2014 9,725,000 ks/2014- 2013- supply a Town k contract TECHNICAL 2015/0004 2014/00015/01 installation of council SERVICES 7 20 construction of LIMITED end structures for opening up of Buwasa- sempiya road in town council. Waki555/w Waki555/supls/ Supply of Namayumb Framewor MPAIJA 20th /10/2014 9,000,000 rks/2014- 2013- gravel material a Town k contract CONSTRUCT 2015/0004 2014/00041/01 for opening up council ION 7 21 of Buwasa- COMPANY Sempia roads in Namayumba Town council Waki555/w Waki555/supls/ Construction of Nansana Framewor TOTAL 04th /11/2014 6,000,000 rks/2014- 2013-2014 Nansana Town k contract UGANDA 2014/0005 western ring council LIMITED 1 road phase111 in Nansana town council Waki555/w Waki555/supls/ Construction of Nansana Framewor AMOULGAMA 04th /11/2014 57,290,000 orks/2014- 2013- Nansana Town k contract TED 2015 2014/00014/01 western ring council ENGINEERIN 41 road phase 111 G COMPANY Nansana town LTD council Waki555/w Waki555/srvcs/ Construction of Nansana Framewor J.E.S &E 04th /11/2014 13,188,000 rks/2014- 2013- Nansana Town k contract TECHNICAL 2015/0005 2014/00071/01 western ring Council SERVICES 1 42 Road phase 111 in Nansana town council Waki555/w Waki555/supls/ Supply of three Sissa sub- framework KASSE 06th 11/2014 35,910,000 rks/supls/2 2013- seater school county CONSULTAN 014- 2014/00017/01 desks to TS AND 2015/0004 47 selected UPE CONTRACTO 9 schools in Sissa RS LTD sub county Waki555/sr Waki555/srvcs/ Provision of Planning Framewor JCS FOOD 13th /11/2014 1,593,000 vcs/2014- 2013- catering unit k POT 2015/0003 2014/00007/01 services for TPC 9 64 meeting slated for 17th November 2014 and 18th 17

November 2014

Waki555/w Waki555/supls/ Supply of fuel Wakiso framework TOTAL 13th /11/2014 1,854,720 rks/2014- 2013- and lublicants town UGANDA 2015/0005 2014/00006/01 for mechanized council LTD – 9 77 maintenance of NANSANA Gombe –kitaasa STATION road (0.8km) in council Waki555/w Waki555/supls/ Supply of motor Namayumb framework MIDDLE 17th /11/2014 3,280,400 rks/2014- 2013- grader spare a town EAST 2015/0004 2014/00017/01 parts for motor council COMPANY 7 84 grader – LTD LG00014- 55(opening up of Buwasa- sempia roads in Namuyumba town council) Waki555/w Waki555/supls/ Supply of motor Namayumb framework JULIYAFFE 17th 11/2014 2,784,800 rks/2014- 2013- grader tyres for a Town MOTOR 2015/0004 2014/00002/01 motor grader- coucil SERVICE 7 86 LG 0014- GARAGE 55(opening up of Buwasasempia roads in Namayumba Town council Waki555/su Waki555/surpls Supply of motor Works framework MIDDLE 21st 11/2014 20,095,400 pls /2014- /203- grader and EAST 2015/0006 2014/00017/01 dynapac roller COMPANY 0 94 spare and LTD service parts Waki555/su Waki555/supls/ Supply of motor works framework JULIYAFFE 21st 11/2014 2,831,000 pls/2014- 2013- vehicle hilux MOTOR 215/00006 2014/00002/01 pick up SERVICE 1 96 LG0016-55 GARAGE under works department Waki555/w Waki555/supls/ Emergency Wakiso sub framework J.E.S &E 17th 11/2014 4,469,500 rks/2014- 2013- maintenance of county TECHNICAL 2015/0060 2014/00015/01 cross drainage SERVICES 87 along sumbwe- LTD gogonya road in wakiso sub county Waki555/w Waki555/supls/ Periodic Masuliita framework TOTAL 21st 11/2014 7,852,800 rks/2014- 2013- maintenance of town UGANDA 2015/0006 2014/0006/018 kyabumba – council LTD – 1 8 kitawonga(1.5k NANSANA m) road in STATION masulita Town council council Waki555/w Waki555/supls/ Periodic Masuliita framework FORM PRO 21st 11/2014 23,920,000 rks/2014- 2013- maintenance of town COMPANY 2015/0061 2014/00014/01 kyabumba – council LTD 89 kitawonga(1.5k m) road in masulita Town council council Waki555/w Waki555/supls/ Supply of fuel HRM framework TOTAL 21st 11/2014 1,612,800 rks/2014- 2014/00006/01 and lublicants UGANDA 2014/0006 92 for facilitation LTD- 2 of the NANSANA mentoring STATION 18

exercise for Lower local governments public service Act2008 Waki555/w Completion of Nansana 354,869,660 rks/2014- Nansana Town Town 15/00012 council Council Administration block Phase III Sub -total 780,404,780

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