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Vote:514 Kaberamaido District Quarter4 Local Government Quarterly Performance Report FY 2018/19 Vote:514 Kaberamaido District Quarter4 Terms and Conditions I hereby submit Quarter 4 performance progress report. This is in accordance with Paragraph 8 of the letter appointing me as an Accounting Officer for Vote:514 Kaberamaido District for FY 2018/19. I confirm that the information provided in this report represents the actual performance achieved by the Local Government for the period under review. Name and Signature: Accounting Officer, Kaberamaido District Date: 21/08/2019 cc. The LCV Chairperson (District) / The Mayor (Municipality) 1 Local Government Quarterly Performance Report FY 2018/19 Vote:514 Kaberamaido District Quarter4 Summary: Overview of Revenues and Expenditures Overall Revenue Performance Ushs Thousands Approved Budget Cumulative Receipts % of Budget Received Locally Raised Revenues 604,369 407,383 67% Discretionary Government Transfers 3,887,141 3,887,141 100% Conditional Government Transfers 15,805,632 15,723,532 99% Other Government Transfers 3,097,692 3,923,306 127% Donor Funding 787,463 76,683 10% Total Revenues shares 24,182,297 24,018,043 99% Overall Expenditure Performance by Workplan Ushs Thousands Approved Cumulative Cumulative % Budget % Budget % Releases Budget Releases Expenditure Released Spent Spent Planning 64,510 63,741 53,553 99% 83% 84% Internal Audit 53,932 45,118 40,822 84% 76% 90% Administration 3,337,252 3,288,337 3,283,050 99% 98% 100% Finance 382,619 350,178 294,807 92% 77% 84% Statutory Bodies 738,882 593,962 565,564 80% 77% 95% Production and Marketing 1,266,825 1,241,532 1,240,396 98% 98% 100% Health 3,683,868 2,958,038 2,958,037 80% 80% 100% Education 9,751,108 9,676,562 9,592,400 99% 98% 99% Roads and Engineering 1,869,552 1,522,023 1,521,985 81% 81% 100% Water 437,912 436,572 436,438 100% 100% 100% Natural Resources 97,408 86,620 86,533 89% 89% 100% Community Based Services 2,498,430 3,182,010 3,082,462 127% 123% 97% Grand Total 24,182,297 23,444,694 23,156,047 97% 96% 99% Wage 11,787,003 11,787,003 11,600,140 100% 98% 98% Non-Wage Reccurent 8,062,631 8,067,101 7,965,317 100% 99% 99% Domestic Devt 3,545,200 3,513,907 3,513,907 99% 99% 100% Donor Devt 787,463 76,683 76,683 10% 10% 100% 2 Local Government Quarterly Performance Report FY 2018/19 Vote:514 Kaberamaido District Quarter4 Summary of Cumulative Receipts, disbursements and expenditure for FY 2018/19 A total of UGX. 24,018,043,000 was received (99% of the annual budget) which means that overall revenue performed nearly as per plan with returns recording just 1% below the annual plan. Out of the total receipts, UGX. 407,383,000 (1.7%) was local revenue, UGX. 19,610,671,000 (81.6%) Central Gov't Transfers, UGX. 3,923,306,000 (16.3%) Other Gov't Transfers (OGT); and, UGX. 76,683,000 (0.3%) Donor Grants. However, detailed analysis shows that the overall positive performance in the DLG revenue was strongly contributed to by OGT which performed above the individual annual target by 26.7%. Central Gov't Transfers had a slight underperformance by 0.4% while Local Revenue and Donor Grants both registered under performance of 32.6% and 90.3% respectively. Local Revenue: A total of UGX. 407,383,000 (67.4%) was realized implying underperformance of 32.6% against the annual plan. With the exception of Miscellaneous receipts, LST, Registration of businesses, Other Licenses and Agency Fees, the rest of the Local Revenue items performed below 100%. LST and Agency Fees over performed because they are paid in advance and also most of the revenue collected at source in the case of LST. Miscellaneous receipts for its part over performed because of the supplementary local revenue which was a balance brought forward from the FY 2017/2018. Central Government Transfers: A total of UGX. 19,610,671,000 (99.6%) was realized; which performed below the annual target by just 0.4%. Most Central Gov't Grants performed as per plan except for Sector Conditional Grants NW and Transitional Dev't Grant which was remitted to the DLG as OGT (USF) contrary to the budget line. Other Gov't Transfers: A total of UGX. 3,923,306,000 (126.7%) was realized; meaning over performance of 26.7% above the annual plan. The over performance is attributed to supplementary funding and unspent balances for 2017/2018. There was also USF that was initially budgeted for as Transitional Dev't Grant but was transferred as OGT. Otherwise, most of the OGT revenue items performed below plan. Donor Grants: A total of UGX. 76,683,000 (9.7%) was realized, meaning under performance of 90.3% against the annual plan. Donor grants grossly under performed because TASO and UNFPA did not remit funds to the DLG for unexplained reasons. The UHVWRIWKHGRQRUVWKDWPDGHUHPLWWDQFHVDOVRWUDQVIHUUHGOHVVIXQGVDOORIWKHPSHUIRUPLQJEHORZRIWKHDQQXDOWDUJHW Disbursements: A total of UGX. 23,444,694,000 was transferred to dep'ts, LLGs and other Gov't aided institutions in the District. This was short of the DLG receipts by UGX. 573,349,000; the main reasons being lack of budget lines in departments for some of the revenues - especially LR and unspent balances especially from LLGs. Given that the approved budgets are frozen after submission, where there were no budget lines, the revenue items are not available for distribution during reporting. This leaves false balances due to lack of where to distribute the revenues. However, some of the LR also genuinely remained in the District & LLGs' Collection Accounts because they either were caught up by close of the FY as the accounts were credited towards closure of the FY, recoveries from staff and other reasons. Out of the 12 Departments, only 2 departments received 100% or more of their planned revenues (Community Based Services at 123% and Water at 100%). These were closely followed by Planning and Education; both at 99% each). Most of the departments received 95% or less of their projected revenues for the FY. Most of these departments were affected by poor performance of LR and some specific OGT items. Others like Health and Education were also affected by low and non-remittance of donor grants. Expenditure: A total of UGX. 23,156,047,000 (96%) was spent against the annual budget of UGX. 24,182,297,000. This means 3 Local Government Quarterly Performance Report FY 2018/19 Vote:514 Kaberamaido District Quarter4 expenditure fell short of the annual target by 4%. Expenditure under performance was due to under performance in some of the revenue sources, late recruitment of staff in some of the departments, lack of cash limits for some of the funds received late towards the close of the FY; among other reasons. G1: Graph on the revenue and expenditure performance by Department Cumulative Revenue Performance by Source % of Budget Ushs Thousands Approved Budget Cumulative Receipts Received 1.Locally Raised Revenues 604,369 407,383 67 % Local Services Tax 61,989 93,436 151 % Land Fees 45,955 8,882 19 % Local Hotel Tax 2,500 858 34 % Application Fees 2,910 1,079 37 % Business licenses 33,325 21,254 64 % Liquor licenses 1,263 975 77 % Other licenses 3,137 3,524 112 % Rent & Rates - Non-Produced Assets ±from private 11,713 1,666 14 % entities Sale of (Produced) Government Properties/Assets 35,000 0 0 % Rent & rates ±produced assets ±from private entities 140 0 0 % Park Fees 26,815 10,932 41 % Property related Duties/Fees 27,975 7,909 28 % Advertisements/Bill Boards 3,413 0 0 % Animal & Crop Husbandry related Levies 40,655 31,039 76 % Registration (e.g. Births, Deaths, Marriages, etc.) fees 12,455 8,269 66 % 4 Local Government Quarterly Performance Report FY 2018/19 Vote:514 Kaberamaido District Quarter4 Registration of Businesses 1,961 2,197 112 % Educational/Instruction related levies 1,689 302 18 % Agency Fees 23,717 26,183 110 % Inspection Fees 7,273 435 6 % Market /Gate Charges 226,945 145,412 64 % Other Fees and Charges 31,440 27,684 88 % Miscellaneous receipts/income 2,100 15,348 731 % 2a.Discretionary Government Transfers 3,887,141 3,887,141 100 % District Unconditional Grant (Non-Wage) 733,222 733,222 100 % Urban Unconditional Grant (Non-Wage) 27,867 27,867 100 % District Discretionary Development Equalization Grant 1,568,687 1,568,687 100 % Urban Unconditional Grant (Wage) 152,801 152,801 100 % District Unconditional Grant (Wage) 1,385,400 1,385,400 100 % Urban Discretionary Development Equalization Grant 19,164 19,164 100 % 2b.Conditional Government Transfers 15,805,632 15,723,532 99 % Sector Conditional Grant (Wage) 10,248,802 10,248,802 100 % Sector Conditional Grant (Non-Wage) 2,352,789 2,339,307 99 % Sector Development Grant 1,890,737 1,890,737 100 % Transitional Development Grant 66,611 0 0 % General Public Service Pension Arrears (Budgeting) 170,213 170,213 100 % Salary arrears (Budgeting) 130,559 130,559 100 % Pension for Local Governments 591,809 589,801 100 % Gratuity for Local Governments 354,112 354,112 100 % 2c. Other Government Transfers 3,097,692 3,923,306 127 % Northern Uganda Social Action Fund (NUSAF) 1,419,057 2,004,672 141 % Support to PLE (UNEB) 15,000 15,418 103 % Uganda Road Fund (URF) 979,577 747,309 76 % Uganda Women Enterpreneurship Program(UWEP) 229,843 63,695 28 % Vegetable Oil Development Project 15,000 0 0 % Youth Livelihood Programme (YLP) 439,216 522,995 119 % Unspent balances - Other Government Transfers 0 243,769 0 % Uganda Sanitation Fund 0 18,259 0 % Other 0 307,189 0 % 3.
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