OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF DISTRICT FOR THE YEAR ENDED 30TH JUNE 2017

OFFICE OF THE AUDITOR GENERAL UGANDA

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Table of Contents List of acronyms ...... iii Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 2  Utilization of Medicines and Health Supplies ...... 2  Medicines and Health Supplies Accountability ...... 3  Stock outs of Medicines and Health Supplies ...... 3  Understaffing ...... 3  Inadequate Controls Surrounding Management of Domestic Arrears ...... 4 Other Matter ...... 5  Understaffing at the district ...... 5  Lack of land titles ...... 5 Management’s Responsibility for the Financial Statements ...... 5 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 6 APPENDICES ...... 8 Appendix 1: Unaccounted for medicines and supplies ...... 8 Appendix 2: Stock outs of Medicines and Health Supplies ...... 8 Appendix 3: Staffing levels...... 8 Appendix 4: Domestic Arrears ...... 8 Appendix 5: Understaffing at the District ...... 9 Appendix 6: Lack of land titles ...... 1

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List of acronyms

BOQ Bills of Quantities C.O.U Church of Uganda CAO Chief Administrative Officer DEO District Education Officer DLG District Local Government EMHS Essential Medicines and Health Supplies FY Financial Year GOU Government of Uganda HC Health Centre IESBA International Ethics Standards Board for Accountants IFMS Integrated Financial Management System ISSAI International Standards of Supreme Audit Institution KCCA Capital City Authority KMs Kilometers LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery MMHS Management of Medicines and Heath Supplies MoFPED Ministry of Finance Planning and Economic Development MoH Ministry of Health NFA National Forestry Authority NMS National Medical Stores P/S Primary School PFMA Public Finance Management Act, 2015 PPDA Public Procurement and Disposal of Public Assets UGX Uganda Shillings URF Uganda Road Fund UWEP Uganda Women Enterprise Project YLP Youth Livelihood Programme

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REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF FOR THE YEAR ENDED 30TH JUNE 2017

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Ntungamo District Local Government which comprise the Statement of Financial Position as at 30th June 2017, 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 Ntungamo District Local Government for the year ended 30th June 2017 are prepared, in all material respects in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.

Basis for Opinion I conducted my audit in accordance with International Standards for Supreme Audit Institutions (ISSAIs) and the National Audit Act, 2008. 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 Ntungamo District Local Government in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Ethics Standards Board for Accountants’ 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. 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.

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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 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 key audit matters to be communicated in my report;

 Utilization of Medicines and Health Supplies The Management of Medicines and Health Supplies Manual indicate that medicines and health supplies form the second biggest expenditure in the health sector after human resources. The security of medicines must be ensured at all levels to prevent theft, abuse, misuse and wastage.

Consequently in the course of auditing the District’s financial statements, I considered the utilization of medicines and medical supplies as an area of focus. The audit focused on the procedures, processes, tools and documentation used to manage medicines and medical supplies which included;

 Involving external expertise in identifying the sample of tracer medicines and medical supplies, and developing data collection tools.  Selecting medicines and medical supplies to trace their utilization in the hospital.  Analysing the delivery cycles, balances on stock cards and order levels to ascertain stock outs.  Obtaining and checking the records relating to the expired medicines and also inspecting the storage practices.  Establishing the availability of key human resource personnel to ensure that medicines and medical supplies are not wasted as explained in the management of Medicines and medical Supplies Manual.

 I obtained the approved structure and compared it with the list of existing staff.

I considered a preselected sample of Hospital of Itojo and made the following observations at the health facility;

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 Medicines and Health Supplies Accountability Medicines and health supplies worth UGX.956, 441,545 from main store were not properly accounted for as shown in appendix 1. The stores cards and ledgers were not maintained contrary to the Management of Medicines and Health Supplies Manual (MMHSM). The shortcoming may be a result of mismanagement or poor record keeping. This may lead to medicine stock outs which hamper service delivery and occasion public outcry.

The Accounting Officer promised to take action on the matter. The matter requires urgent attention.

 Stock outs of Medicines and Health Supplies 8 items out of the 11 (eleven) selected tracer EMHS experienced stock outs ranging between 24 and 347 days as shown in appendix 2. Stock outs erode patients’ confidence in the health sector which leads them to resort to inappropriate and expensive alternatives of health care. The Accounting Officer acknowledged the shortcoming.

The Accounting Officer was advised to liaise with NMS to ensure continuous optimum stock of medicines and supplies.

 Understaffing Out of 185 approved positions; only 135 (73%) posts were filled, leaving 49 (27%) positions vacant as shown in appendix 3. Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the few staff and negatively affects the level of health service delivery to the community.

The Accounting Officer explained that the district had advertised for jobs and the recruitment was still on-going.

The Accounting Officer was advised to continue engaging the Ministry of Public Service, the Ministry of Local Government and the Ministry of Finance Planning and Economic Development to address the challenge.

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 Inadequate Controls Surrounding Management of Domestic Arrears Domestic arrears refer to the total value of unpaid bills for goods and services rendered to a government entity, including wages and pension that remain outstanding at the closure of a financial year. There has been persistent accumulation of domestic arrears to unmanageable levels which has led to settlement of arrears that are not authorized, unbudgeted for, inadequately supported and in some instances there has been inadequate recognition and disclosure of the domestic arrears. The variances between the reported figures in the financial statements and the amounts verified by Internal Auditor General formed a basis of my qualification of consolidated GOU financial statements for the year ended 30th June 2016.

Consequently, domestic arrears were considered a key audit matter which needed to be examined to assess: the appropriateness of recording, recognition and disclosure of domestic arrears, the trend and the underlying factors and the adequacy of the internal controls surrounding management of domestic arrears.

During audit planning, I focused on examination of domestic arrears in regard to goods and services, salaries and wages, and pension and gratuity. I undertook the following procedures in relation to domestic arrears: a trend analysis over a period of three years to ascertain the underlying causes of accumulation; reviewed budget and commitment control procedures to assess their effectiveness; ascertained the authenticity of the supporting documentation and assessed the appropriateness of the accounting treatment. I also engaged the Accounting Officer to enable me arrive at the audit conclusions.

Based on the procedure performed, I observed that an amount of UGX.3, 007,155,358 was irregularly incurred as domestic arrears outside the approved estimates appropriated by Parliament and consequently, within one year domestic accumulated to UGX.3, 007,155,358 which makes the trend unsustainable and I further observed that there was no budget provision for settlement of the domestic arrears above, posing a risk of diversion of funds for settling the obligations as shown in appendix 4. This may be as a result of existence of a weak and ineffective internal control system over the control and management of domestic arrears. For example, the government commitment control system was not adhered to.

The Accounting Officer promised to always include domestic arrears in the annual budget. Management was advised to engage the ministry of Public Service and The Ministry of Finance, Planning and Economic Development to clear the domestic arrears.

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Other Matter 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:

 Understaffing at the district The district has an approved staff structure of 631 positions. Out of the 631 approved positions, only 221 positions (35%) were filled leaving 424 positions (65%) unfilled as shown in appendix 5. Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects the level of public service delivery to the community.

Management explained that the district had advertised for jobs, the recruitment for 75 staff was still on going. The Accounting Officer was advised to continue engaging the Ministry of Public Service, the Ministry of Local Government and the Ministry of Finance Planning and Economic Development to address the challenge.

 Lack of land titles Regulation 58(4) of Local Governments Financial and Accounting Regulations, 2007 (LGFARs) requires that in order to comply with the required accounting systems, the properties, and assets of a local government, shall be properly registered and titles issued.

I observed that the District does not have titles to over 215 acres of the various pieces of land owned as shown in appendix 6. There is a risk that Council land is exposed to encroachment and disputes which may lead to litigation.

Management explained that it had obtained title deeds for 4 pieces of land and the rest are under process. The Accounting Officer was advised to expedite the process of ensuring that all district land titles are secured.

Management’s Responsibility 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 Ntungamo 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 the Public Finance Management Act, 2015 and for such internal control

5 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 delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the District, and using the Local Governments Financial and Accounting Manual, 2007 and Public Finance Management Act, 2015 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’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 the 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 judgment 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 our 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 District’s internal control.

 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by 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

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exists related to events or conditions that may cast significant doubt on the District’s ability to deliver its mandate. 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 District to fail to deliver its mandate.

 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 him/her 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 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.

John F.S. Muwanga AUDITOR GENERAL

12th December, 2017

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APPENDICES Appendix 1: Unaccounted for medicines and supplies MEDICAL SUPPLY AMOUNT UGX Determine HIV test kits 956,220,000

Malaria RDTs 221,545

TOTAL 956,441,545

Appendix 2: Stock outs of Medicines and Health Supplies Drug Stock out(duration in days) Mama kits 218 Oxytocin 347 Malaria RDTs 286 COARTEM 24 24 Determine HIV Test Kits 61 COARTEM 6 147 COARTEM 12 31 Gloves 65

Appendix 3: Staffing levels DEPARTMENT FILLED VACANT VARIANCE MEDICAL OFFICERS 7 5 2 DENTAL 4 2 2 PHARMACY 3 2 1 NURSING 116 74 42 ALLIED HEALTH 24 20 4 PROFESSIONALS ADMISTRATIVE AND OTHER 15 11 4 STAFF SUPPORT STAFF 15 21 -6 TOTAL 184 135 49

Appendix 4: Domestic Arrears Category 2015/2016 Amount - UGX 2016/2017 Amount - UGX

SundryCreditors - 192,823,496 Salary arrears - 285,823,339 Pension liabilities - 2,528,508,523 Total - 3,007,155,358

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Appendix 5: Understaffing at the District Department Job Approved Filled Vacant Remarks /Entity Title Number of Positions Positions Positions Office of Personal Secretary 1 0 1 Administrative Officer Administration Senior Assistant Secretary 1 2 0 One excess Department (ACOA’s) Senior IT Officer 1 0 1 Senior Records Officer 1 0 1 IT Officer 1 0 1 Communication officer 1 0 1 Ass. Records Officer 2 0 2 Senior Office Supervisor 1 0 1 Stenographer Secretary 4 7 0 Three excess Pool Stenographer 3 0 3 Office Attendant 7 5 2 Driver 11 12 0 One excess Human Resource Principal Human Resource 1 0 1 Unit Officer Senior Human Resource Officer 1 0 1 Statutory Bodies Principal Human Resource 1 0 1 Officer / Sec. DSC Natural District Natural Resources 1 0 1 Resources Officer Senior Lands Management 1 0 1 Officer Environment Officer 1 0 1 Senior Forestry Officer 1 0 1 Ass. Forestry Officer 1 0 1 Works District Engineer 1 0 1 Principal Engineer (Civil) 1 0 1 Senior Engineering Officer 1 2 0 One Excess Ass. Engineering Officer 1 0 1 (Mechanical)

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Road Inspector 1 2 0 One excess Engineering Assistant (Water / 1 0 1 Borehole Technician) Plant Operator 1 2 0 One excess Machine Operator 1 3 0 Two excess Plant / Machine Attendant 1 2 0 One excess Production District Production Officer 1 0 1 Principal Agriculture Officer 1 0 1 Principal Veterinary Officer 1 0 1 Senior Agriculture Eng. (Water 1 0 1 for Production) Vermin Control Officer 1 0 1 Entomologist 1 0 1 Laboratory Technician 1 0 1 (Customize) Inventory Management Assistant 1 0 1 (Customize) Laboratory Attendant 1 0 1 (Customize) Trade, Industry Dist. Commercial Officer 1 0 1 and Local Economic Dev’t Principal Commercial Officer 1 0 1 Commercial Officer 1 0 1 Tourism Officer 1 0 1 Internal Audit District Internal Auditor 1 0 1 Unit Finance Principal Finance Officer 1 0 1 Senior Finance Officer 1 0 1 Senior Accounts Assistant 2 3 0 One excess Ass. Inventory Management 1 0 1 Officer Procurement & Procurement Officer 1 0 1 Disposal Unit Planning Unit Principal Planner 1 0 1 Senior Planner 1 2 0 One excess Health Senior Environment Health 1 0 1

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Officer Education Sports Officer 1 0 1 Education Officer 1 2 0 One excess Community Dist. Community Development 1 0 1 Officer Labour Officer 1 0 1 Probation and Welfare Officer 1 0 1 Sub-Total 79 44 49 14 Excess

Sub County Sub County Chief 16 12 4 Staff Community Dev’t Officer 16 4 12 Veterinary Officer 16 5 11 Agriculture Officer 16 4 12 Fisheries Officer 16 1 15 Assistant Animal Husbandry 16 12 4 Officer Ass. Agricultural Officer 16 9 7 Ass. Environmental Officer 16 0 16 Parish Chief 81 61 20 Senior Accounts Assistant 16 0 16 Accounts Assistant / Cashier 16 16 0 Office Typist 16 0 16 Office Attendant 16 0 16 Sub-Total 273 124 149

Four Town Office of the Town Clerk 10 6 4 Councils Administration 115 19 96 Finance and Planning 35 7 28 Works 55 10 45 Trade, Industry and Local 10 1 9 Economic Dev’t Production 15 3 12

Community Based Services 15 3 12 Internal Audit Unit 5 0 5

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Public Health 15 4 11 Sub-Total 275 53 222

Rwamabondo Ass. Secretary 1 0 1 Town Board Office Typist 1 0 1 Ass. Law enforcement Officer 1 0 1 Office Attendant 1 0 1 Sub-Total 4 0 4 Grand Total 631 221 424

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Appendix 6: Lack of land titles S/N Location of land Usage/Purpo Approx. Titled/not surveyed (village, parish and sub-se acreage titled county) 1 Nyakahandagazi, kiyanja, Ngoma cultivation 0.2 ha Not titled Not yet surveyed Sub-County 2 Rwentobo, kiyanja, Ngoma Sub-Rwentobo 2 acres Not titled Not yet surveyed County weekly market 3 Mukoni,Mukoni, Ngoma Sub-Tree planting 6 ha Not titled Not yet surveyed County 4 Ekiyanja, kiyanja Ngoma Sub-Parish hqts 2 ha Not titled Not yet surveyed County 5 Rwakitami, Mugyera, Ngoma Sub-s/c hqtrs 3 ha Not titled Not yet surveyed County 6 Rwakitami, Mugyera, Ngoma Sub-Playground 3 ha Not titled Not yet surveyed County 7 Kizinga, kizinga, Ngoma Sub-County Parish hqtrs 3 acres Not titled Not yet surveyed 8 Muheta, Ruhara, Ngoma Sub-Parish hqtrs & 0.5 acres Not titled Not yet surveyed County tree planting 9 Nyarwanya, Nyakariro, Ngoma Sub- 2.5 acres Not titled Not yet surveyed County 10 Kabija, Mukoni, Ngoma Sub-County Mukoni parish 6 ha a Not titled Not yet surveyed hqtrs 11 Nyakariro, Nyakariro Ngoma Sub-Kataga tree 3.5 acres Not titled Not yet surveyed County planting & farming 12 Kifunjo, Ruhara, Ngoma Sub-Farming and 4.0 acres Not titled Not yet surveyed County housing 13 Rwakitami, Mugyera, Ngoma Sub-Farming & 3.2 acres Not titled Not yet surveyed County. housing 14 Rwemondo, Kashenyi, Ngoma Sub-Parish hqtrs 1.8 acres Not titled Not yet surveyed County 1 Rwakitami, Mugyera, Ngoma Sub-Mugyera parish 4 ha Not titled Not yet surveyed County Hqtrs 16 Kihengamo, Ruhara, Ngoma Sub- farming 1 ha Not titled Not yet surveyed County 17 Rwakitami, Mugyera, Ngoma Sub-Parish hqtrs 7 ha Not titled Not yet surveyed County.

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18 Ruhega, Kiyanja, Ngoma Sub- Parish hqtrs & 10 ha Not titled Not yet surveyed County housing 19 Rwemondo, Kashenyi, Ngoma Sub-Kashenyi parish 5 ha Not titled Not yet surveyed County hqtrs 20 Itojo, Hospital Land, Itojo Sub-hospital 33.900 Not titled surveyed County acres 21 Mutojo, Rwemiriro Ward, Rubaare 4 acres Not titled Not yet surveyed Town Council 22 Kyabukuju, Kyabukuju Ward, Slaughter slab 3 acres Not titled Not yet surveyed Rubaare Town Council 24 Rubaare II, Kagango Ward, Farming 5 acres Not titled Not yet surveyed Rubaare Town Council 25 Mahega, Akatojo Ward, Rubaare farming 5 acres Not titled Not yet surveyed Town Council 26 Omungyenyi, Rubaare sub-county Parish hqtrs 4 acres Not titled Not surveyed 27 Omungyenyi, omungyenyi, Rubaare woodlot 2 acres Not titled Not surveyed sub-county 28 Buzoba, kagugu, Rubaare s/c Parish hqtrs 3 acres Not titled Not surveyed 29 Buzoba,kagugu, Rubaare s/c Play ground 1 acre Not titled Not surveyed 30 Kagugu, kagugu, Rubaare s/c Eucalyptus 1.5 acres Not titled Not surveyed trees 31 Kashanda, kagugu, Rubaare s/c Dip tank land 2 acres Not titled Not surveyed 32 Kashojwa, kagugu, rubaare s/c Kashojwa mkt 0.25 Not titled Not surveyed acres 33 Kyanyanzira, Nyanga, rubaare s/c Eucalyptus 1 acre Not titled Not surveyed trees 34 Nyanga, Rubaare s/c Parish hqtrs 2.5 acres Not titled Not surveyed 35 Nyana, nyanga, Rubarare s/c Nyanga HC II 2 acres Not titled Not surveyed 36 Rwakibira I, Nyanga, Rubaare s/c Water shed 1 acre Not titled Not surveyed 37 Nyarwanya, Nyarwanya, Rubaare Parish hqtrs 0.5 acres Not titled Not surveyed s/c 38 Nyarwanya II, Nyarwanya, Rubaare Dip tank 20 acres Not titled Not surveyed s/c 39 Kacerere ,Nyarwanya, Rubaare s/c Woodlot 4 acres Not titled Not surveyed 40 Kacerere T/C, Nyarwanya, Rubaare Weekly mkt 2 acres Not titled Not surveyed s/c 41 Ahakipiira, nyarwanya,Rubaare s/c farming 2 acres Not titled Not surveyed

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42 Bikonoka, Nyarwanya, Rubaare s/c Water shed 3 acres Not titled Not surveyed 43 Nyabubare- Ekinoni, Nyarwanya, farming 2 acres Not titled Not surveyed Rubaare s/c 44 Rubanga, Rukiri, Rubaare s/c Dip tank land 4 acres Not titled Not surveyed 45 Omungyenyi T/C, Omungyenyi , Daily market 2 acres Not titled Not surveyed Rubaare sub-county 46 Kyabukuju, Kyabukuju Ward Farming 2.5 acres Not titled Not yet surveyed 47 Obuyora, Kyabukuju, Rubaare Farming 1.5 acres Not titled Not yet surveyed Town Council 48 Nyarutuntu,Nyaburiza, Ntungamo farming 2.7 acres Not titled Not yet surveyed Sub-County 49 Kyamugashe, Rweikiniro, Ruhaama farming 1.8 acres Not titled Not yet surveyed Sub-County 50 Parish Hqtrs, omungyenyi, Rubaare Parish 3.6 acres Not titled Not yet surveyed sub-county headquarters 51 Omungyenyi, Omungyenyi, Rubaare farming 0.8 acres Not titled Not yet surveyed s/c 52 Buzoba village, kagugu, Rubaare Farming 3.5 acres Not titled Not yet surveyed sub-county 53 Kagugu,Kagugu, farmland 0.25 Not titled Not yet surveyed Rubaare sub-county acres 54 Parish Hqtrs, Kagugu, Rubaare sub-Parish Htrs 2.5 acres Not titled Not yet surveyed county 55 Kashanda, Kagugu, Rubaare sub-Farming 3.0 acres Not titled Not yet surveyed county. 56 Kashojwa, Kagugu, Rubaare sub-Farming 2.5 acres Not titled Not yet surveyed county 57 Kyanyanzira, Nyanga, Rubaare sub-Farming 2.5 acres Not titled Not yet surveyed county 58 Parish Hqtrs, Nyanga, Rubaare sub-Farming 3.0 acres Not titled Not yet surveyed county 59 Nyanga H/CII, Nyanga, Rubaare Farming 1.4 acres Not titled Not yet surveyed sub-county 60 Rwakibira 1, Nyanga, Rubaare sub-Farming 30mx60 Not titled Not yet surveyed county m 61 Parish Hqtrs, Nyarwanya, Rubaare farming 2.8 acres Not titled Not yet surveyed sub-county

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62 Nyarwanya II, Nyarwanya, Rubaare Farming 3.5 acres Not titled Not yet surveyed sub-county 63 Kacerere, Nyarwanya, Rubaare sub-Farming 1.0 acres Not titled Not yet surveyed county 64 Kacerere T/C, Nyarwanya, Rubaare Farming 2.5 acres Not titled Not yet surveyed sub-county 65 Ahakipiira, Rubaare sub-county Farming 2.0 acres Not titled

66 Bikonoka, , Rubaare sub-county Farming 4 acres Not titled Not yet surveyed

67 Nyabubare- Ekinoni, Rubaare sub-Farming 5 acres Not titled Not yet surveyed county 68 Rubanga, Rukiri, Rubaare sub-Farming 6 acres Not titled Not yet surveyed county 69 Ihunga 1 village Kagarama, Sub county 10 acres Not titled Not yet surveyed townboard, Ihunga sub-county headquarters 70 Kakigyere and kagarama town Kagarama 5 acres Not titled Not yet surveyed villages, Kagarama town board, , monthly market Ihunga sub-county 71 Nyakabare II Parish 8.5 acres Not titled Not yet surveyed Kabasheki, Nyakibigi, headquarters 72 Rugyendura, Kitondo, Ihunga sub- Disputed 4 acres Not titled Not yet surveyed county Playground btn church and government 73 kitondo village, Kitondo, , Ihunga Parish head 3.5 acres Not titled Not yet surveyed sub-county quarters and kitondo HCIII 74 Kiryamozi, Kitondo, Ihunga sub-Vilage tank 7 acres Not titled Not yet surveyed county 75 Kiryamozi, Kitondo, Ihunga sub-Used as 5 acres Not titled Not yet surveyed county playground by kibatsi polytechnic 76 Kyanyonza, Butanda, Ihunga sub-Parish 5 acres Not titled Not yet surveyed county headquarters 77 Nyarujoje II, Butanda, Ihunga sub- 1 acres Not titled Not yet surveyed county

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78 Murambi, Butanda, Ihunga sub-farmland 1 acres Not titled Not yet surveyed county 79 Kirera I, , Ihunga sub-Parish 4.5 acres Not titled Not yet surveyed county headquarters 80 Butega II, kagamba, Ihunga sub- 2 acres Not titled county 81 Kakwinure trading centre, Rujumo farmland 1 acres Not titled Not yet surveyed II, Rutunguru, Ihunga sub-county 82 Rutunguru East vlge, Rutunguru, Parish 4 acres Not titled Not yet surveyed Ihunga sub-county headquarters Kamwosya Rubaho II, Rutunguru, Play ground 3.5 acres Not titled Not yet surveyed Ihunga sub-county 83 Nyarukokye, Kinoni, Ihunga sub-Amaizi marungi 1 acres Not titled Not yet surveyed county water source 84 Nyabubare vlge kiyenga, Ihunga Amaizi marungi 30mx30 Not titled Not yet surveyed sub-county water source m 85 Subcounty Htrs, Rukoni, Rukoni farmland 10 acres Not titled Not yet surveyed West 86 Parish Hqtrs, Rukoni, Rukoni West Farm land 5 acres Not titled Not yet surveyed 87 Rukoni daily market, rukoni, Rukoni Farm land 1 acre Not titled Not yet surveyed West 88 Rukombe diptank, rukoni, Rukoni Farm land 5 acres Not titled Not yet surveyed West 89 Parish land, nyakabare, Rukoni Farm land 4 acres Not titled Not yet surveyed West 90 Kaberebere market, nyakabare, Farm land 2 acres Not titled Not yet surveyed Rukoni West 91 Land at kakindo p/s, Rukonni, Farm land 2 acres Not titled Not yet surveyed Rukoni West 92 Land at kagarama p/s, Rukoni, Farm land 6 acres Not titled Not yet surveyed Rukoni West 93 Kyabwato p/s, Rukoni, Rukoni Farm land 4 acres Not titled Not yet surveyed West 94 Rukoni p/s, Rukoni, Rukoni West Farm land 4 acres Not titled Not yet surveyed 95 kyentaama p/s, Rukoni, Rukoni Farm land 4.5 acres Not titled Not yet surveyed West 96 Omurubaare p/s, Rukoni, Rukoni Farm land 3 acres Not titled Not yet surveyed

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West 97 Kanonko p/s, Rukoni, Rukoni West Farm land 10 acres Not titled Not yet surveyed 98 Kaahi p/s, Rukoni, Rukoni West Farm land 8 acres Not titled Not yet surveyed 99 Kigomero p/s, Rukoni, Rukoni Farm land 6 acres Not titled Not yet surveyed West 100 Sub-county Hqtrs, Katomi, Parish head 15 acres Not titled Not yet surveyed Bwongyera sub-county quarters 101 Rukiri II, katomi, Bwongyera sub- It has 3 acres Not titled Not yet surveyed county Eucalyptus trees 102 Katunguru, katomi, Bwongyera sub-Parish head 5 acres Not titled Not yet surveyed county quarters Kihumuro, katomi, Bwongyera sub-Road side 0.5 acres Not titled Not yet surveyed county market 103 Kyaruhuga I, kyaruhuga, Parish head 1.5 acres Not titled Not yet surveyed Bwongyera sub-county quarters 104 Nyakazinga mkt, Kyaruhuga, Monthly market 4 acres Not titled Not yet surveyed Bwongyera sub-county 105 Kashasha parish Hqtrs, kakiika, Eucalyptus 1 acres Not titled Not yet surveyed Bwongyera sub-county trees 106 Kitojo, kitojo, Bwongyera sub-Parish 2.5 acres Not titled Not yet surveyed county headquarters 107 Rwenkuba, kitojo, Bwongyera sub-Play ground 1 acres Not titled Not yet surveyed county 108 Kiina, Rwanda, Bwongyera sub-Parish head 4 acres Not titled Not yet surveyed county quarters 109 Iterero p/Hqtrs, iterero Bwongyera Parish head 9 acres Not titled Not yet surveyed sub-county, quarters 110 Nyakafunjo, iterero, Bwongyera Parish head 200mx30 Not titled Not yet surveyed sub-county quarters 0m 111 Kahengye, iterero, Bwongyera sub-Eucalyptus 0.5 acres Not titled Not yet surveyed county trees 112 Kirunju, iterero, Bwongyera sub-Eucalyptus 40mx50 Not titled Not yet surveyed county trees m 113 Kyabashenyi, kyabashenyi, Eucalyptus 1 acre Not titled Not yet surveyed Bwongyera sub-county trees 114 Kirunju, iterero, Bwongyera sub-Eucalyptus 40mx50 Not titled Not yet surveyed

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county trees m 115 Kyabashenyi, kyabashenyi, Parish head 1 acre Not titled Not yet surveyed Bwongyera sub-county quarters 116 Kasumuro, iterero Bwongyera sub-Play ground 1 acre Not titled Not yet surveyed county, 117 Nyabubare, nyabubare, Bwongyera Parish head 150mx10 Not titled Not yet surveyed sub-county quarters 0m 118 Nyabikiri-rwemiringa, nyabubare, Eucalyptus 50mx45 Not titled Not yet surveyed Bwongyera sub-county trees m 119 Kibaare, kanyampumo, Nyabihoko Not utilised 6 acres Not titled Not yet surveyed sub-county 120 Kibaare and UNRA land, Nyabihoko Not utilised 1 acres Not titled Not yet surveyed sub-county kanyampumo,

121, Kaborogota T/C and kinoni farmland 0.25 Not titled Not yet surveyed 122 p/Hqtrs, kinoni, Nyabihoko sub- acres county and 3 acres respectiv ely 123 Kiyaga p/Hqtrs, Kiyaga, Nyabihoko Woodlot and 6 acres Not titled Not yet surveyed sub-county staff gardens 124, Kinoni and rukanga Hqtrs and Brick making 1 acres, Not titled Not yet surveyed 125, karuruma health centre II, rukanga, and woodlot 3 acres 126 Nyabihoko sub-county and 5 acres respectiv ely 127 Nyabushenyi Hqtrs and Woodlot and Both 3 Not titled Not yet surveyed and nyabushenyi H/C II, nyabushenyi gardens acres 128 129 Nkongoro p/Hqtrs, nkongoro Farm land 1.5 acres Not titled Not yet surveyed Nyabihoko sub-county 130 Katabwigute, nkongoro, Nyabihoko Woodlot 1 acre Not titled Not yet surveyed sub-county 131 Nyabihoko s/c Hqtrs, nkongoro Trees 6 acres Not titled Not yet surveyed Nyabihoko sub-county 132 Nyakasharara ngomba, Nyakyera Eucalyptus 4 acres Not titled Not yet surveyed

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sub-county 133 Kyefukuzi, ngomba, Market 4 acres Not titled Not yet surveyed 134 Ruzinga dip tank, ngomba Nyakyera Communal 1.5 acres Not titled Not yet surveyed sub-county, grazing 135 Ngamba p/Hqtrs, ngomba, Pine trees 5 acres Not titled Not yet surveyed Nyakyera sub-county 136 Akabakikuru-ruhondwa, ngomba, Communal 0.25 Not titled Not yet surveyed Nyakyera sub-county grazing acres 137 Kiziba p/ Hqtrs, kiziba, Nyakyera Parish head 3 acres Not titled Not yet surveyed sub-county quarters and HCII 138 Mpanga, kiziba, Nyakyera sub-Market 2 acres Not titled Not yet surveyed county 139 Kagorora diptank, kagorora, Communal 0.5 acres Not titled Not yet surveyed Nyakyera sub-county grazing 140 Kagorora p/Hqtrs, kagorora, Eucalyptus 0.5 acres Not titled Not yet surveyed Nyakyera sub-county trees Rwenyonyozo road camp, kagorora, Road side 1 acres Not titled Not yet surveyed Nyakyera sub-county market 141 Kibingo p/Hqtrs, kibingo, Nyakyera Pine plantation 1.5 acres Not titled Not yet surveyed sub-county and parish offices 142 Kiyoora dip tank land, kiyoora, Weekly market 2 acres Not titled Not yet surveyed Nyakyera sub-county 143 Kiyoora p/Hqtrs, kiyoora, Nyakyera Farmland 1.5 acres Not titled Not yet surveyed sub-county 144 Kataraka p/Hqtrs, kataraka, Farmland 1.5 acres Not titled Not yet surveyed Nyakyera sub-county 145 Ngoma p/Hqtrs, ngoma, Nyakyera Pine plantation 3.5 acres Not titled Not yet surveyed sub-county and parish offices 146 Ngoma road camp land, ngoma Eucalypyus 1.5 acres Not titled Not yet surveyed Nyakyera sub-county trees 147 Itojo s/c Hqtrs, Itojo, Itojo sub-Farm land 8 acres Not titled Not yet surveyed county 148 Nyongozi p/Hqtrs, nyongozi, Itojo Farm land 4 acres Not titled Not yet surveyed sub-county

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149 Kikyerenyo tc, nyongozi, Itojo sub-It is a plot 0.5 acres Not titled Not yet surveyed county 150 Bukiro mkt, nyongozi, Itojo sub-farmland 2 acres Not titled Not yet surveyed county 151 Buhanama p/Hqtrs, buhanama, Farmland 2 acres Not titled Not yet surveyed Itojo sub-county 152 Ruhanga dip tank, ruhanga, Itojo Farmland 0.25 Not titled Not yet surveyed sub-county acres 153 Omukihita playground, ruhanga, Farmland 0.5 acres Not titled Not yet surveyed Itojo sub-county 154 Ruhanga p/Hqtrs, ruhanga, Itojo farmland 4 acres Not titled Not yet surveyed sub-county 155 Itojo monthly mkt, itojo, Itojo sub-farmland 4 acres Not titled Not yet surveyed county 156 Itojo highway daily mkt, itojo, Itojo Abattoir 0.5 acres Not titled Not yet surveyed sub-county 157 Plot in trading centre, itojo, Itojo Fenced 0.25 Not titled Not yet surveyed sub-county acres 158 Buhanama HCII, buhanama, Itojo farmland 5 acres Not titled Not yet surveyed sub-county 159 Kayojo play grouncd, Itojo, Itojo farmland 2 acres Not titled Not yet surveyed sub-county 160 Omukatoma, nyongozi Itojo sub-farmland 0.25 Not titled Not yet surveyed county acres 161 Kakiizi play ground, ruhanga Itojo farmland 1 acres Not titled Not yet surveyed sub-county 162 Nyakihanga, buhanama, Itojo sub-With trees 0.25 Not titled Not yet surveyed county acres 163 Itojo, kashasha, Itojo sub-county With trees 0.25 Not titled Not yet surveyed acres 164 Ngomba s/c Hqtrs, ngomba, Fenced and 5.5 acres Not titled Not yet surveyed Rugarama sub-county has: play ground, dip tank woodlot and fish pond 165 Kakanena p/Hqtrs, dip tank, sand All fenced 8 acres Not titled Not yet surveyed land, mkt (Kikoba village) land ,5 acres (kakanena II village ), kakanena ,1 acre

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Rugarama sub-county and 4 acres 166 Katungamo p/Hqtrs, katungamo, Not fenced, 3 acres Not titled Not yet surveyed Rugarama sub-county used as playground. 167 Butaturwa, katungamo, Rugarama Forest 3.5 acres Not titled Not yet surveyed sub-county 168 Parish Hqtrs, nyakabungo, Play ground 2 acres Not titled Not yet surveyed Rugarama sub-county 169 Butaturwa, nyakabungo, Rugarama Communial 2 acres Not titled Not yet surveyed sub-county grazing 170 Parish Hqtrs, kyafoora, Rugarama Threatened by 4 acres Not titled Not yet surveyed sub-county encroachment. 171 Kituro land, kyafoora, Rugarama Fenced 3.5 acres Not titled Not yet surveyed sub-county 172 Omukirimirire-kangarame, kyafoora, Has diptank 4 acres Not titled Not yet surveyed Rugarama sub-county and woodlot 173 Omukitagata cemetery land, fenced 0.5 acres Not titled Not yet surveyed kyafoora, Rugarama sub-county 174 Kagongi p/Hqtrs, kagongi, fenced 3 acres Not titled Not yet surveyed Rugarama sub-county Rukiira land-ruyonza, kagongi, Farmland 1 acre Not titled Not yet surveyed Rugarama sub-county 175 Kyempene land-gaburira, kagongi, Farmland 2 acres Not yet surveyed Rugarama sub-county 176 Rugarama HCIII, Kagongi, Farmland 1 acre Not titled Not yet surveyed Rugarama sub-county 177 Rugarama s/c Hqtrs, kagongi, Farmland 2 acres Not titled Not yet surveyed Rugarama sub-county 178 Rwemiyaga, kabungo Rweikiniro Pit of sand 2 acres Not titled Not yet surveyed sub-county 179 Nyamafuro, kabungo, Rweikiniro Eucalyptus 2 acres Not titled Not yet surveyed sub-county 180 Murazangye (kyamugashe market), Weekly market 2.5 acres Not titled Not yet surveyed kabungo, Rweikiniro sub-county 181 Kyamugashe II- akacwampare, Procured by s/c 1.5 acres Not titled Not yet surveyed kabungo, Rweikiniro sub-county local government

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182 Nyakisa, kabungo, Rweikiniro sub-Banana 1.5 acres Not titled Not yet surveyed county plantation 183 Kabungo p/Hqtrs, kabungo, Parish land 3 acres Not titled Not yet surveyed Rweikiniro sub-county 184 Kyeizinga I, Kabungo, Rweikiniro Centre for 3 acres Not titled Not yet surveyed sub-county rwenanura piped water 185 Kategure, kabungo, Rweikiniro sub-Under UNRA 2 acres Not titled Not yet surveyed county 186 Kabuhungye, murambi, Rweikiniro Market 1 acres Not titled Not yet surveyed sub-county 187 Kyetobokire, murambi, Rweikiniro Banana 3 acres Not titled Not yet surveyed sub-county plantation 188 Kibeho HCII, Murambi, Rweikiniro HC II Hqtrs 2 acres Not titled Not yet surveyed sub-county 189 Murambi p/Hqtrs, murambi, Banana 5 acres Not titled Not yet surveyed Rweikiniro sub-county plantation and secondary school 190 Rushebeya p/Hqtrs, rushebeya, Parish land 2 acres Not titled Not yet surveyed Rweikiniro sub-county 191 Katookye, Rushebeya, Rweikiniro HCIII 5 acres Not titled Not yet surveyed sub-county 192 Rushebeya II, rushebeya, s/c 20 acres Not titled Not yet surveyed Rweikiniro sub-county Headquaters 193 Kitashekwa p/Hqtrs, kiteshekwa, Parish land 2.5 acres Not titled Not yet surveyed Rweikiniro sub-county 194 Kashojwa road camp, kitashekwa, Market in 3 acres Not yet surveyed Rweikiniro sub-county conflict with Not titled sarah rwabatungi 195 Kitembe road camp, kitashekwa, market 1.3 acres Not titled Not yet surveyed Rweikiniro sub-county 196 Rwenanura community land, Water and 0.5 acres Not titled Not yet surveyed kitashekwa, Rweikiniro sub-county sanitation house 197 Rwendahi(ruteete), kayenje, Under 4 acres Not titled Not yet surveyed Rweikiniro sub-county cultivation

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198 Kayenje p/Hqtrs, kayenje, Parish land 4 acres Not titled Not yet surveyed Rweikiniro sub-county 199 Rutooma (kakono), kayenje, Not in use 3.5 acres Not titled Not yet surveyed Rweikiniro sub-county 200 Rwabarata, kayenje, Rweikiniro Market 3 acres Not titled Not yet surveyed sub-county 201 Kagongi, kayenye, Rweikiniro sub-Market 1.5 acres Not titled Not yet surveyed county 202 Kyamwasha p/Hqtrs, kyamwasha, Parish Hqtrs 5 acres Not titled Not yet surveyed Rukoni East sub-county 203 Kyamwasha HCII, Kyamwasha, HC II Hqtrs 7 acres Not titled Not yet surveyed Rukoni East sub-county 204 Kahoko mkt, kyamwasha, Rukoni market 5 acres Not titled Not yet surveyed East sub-county 205 Kyamwasha, kyamwasha, Rukoni farmland 3 acres Not yet surveyed East sub-county 206 Dembe market, kyamwasha, Rukoni market 1.5 acres Not titled Not yet surveyed East sub-county 207 Kitojo p/Hqtrs, Kitojo, Rukoni East Parish Hqtrs 0.5 acres Not titled Not yet surveyed sub-county 208 Kirungu HCII, Kirungu, Rukoni East HC II Hqtrs 0.5 acres Not titled Not yet surveyed sub-county 209 Rukoni East s/c Hqtrs, kihanga, Sub-county 1 acres Not titled Not yet surveyed Rukoni East sub-county Hqtrs 210 Kihanga public school, kihanga, School 5 acres Not titled Not yet surveyed Rukoni East sub-county 211 Rwoho p/Hqtrs, Rwoho, Rukoni Parish hqtrs 6 acres Not titled Not yet surveyed East sub-county 212 Rwoho HCII, Rwoho, Rukoni East HC II hqtrs 1 acres Not titled Not yet surveyed sub-county 213 Kirera, woodlot/oruberera, Rwoho, Occupied by 4 acres Not titled Not yet surveyed Rukoni East sub-county trees 214 Kirera market, Rwoho, Rukoni East market 3 acres Not titled Not yet surveyed sub-county 215 Kirera trading center, Rwoho, farmland 5 acres Not titled Not yet surveyed Rukoni East sub-county

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