Office of the Auditor General

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF RUKIGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

Contents LIST OF ACRONYMS ...... v Opinion ...... 1 Basis for Opinion ...... 1 Key Audit Matters ...... 1 1.0 Performance of Youth Livelihood Programme ...... 2 2.0 Implementation of the Uganda Road Funds ...... 2 2.1 Budget performance ...... 3 Emphasis of matter ...... 4 3.0 Under-collection of revenue ...... 4 4.0 Shortfall in Grants and Other Transfers ...... 4 Other Matter ...... 5 5.0 YLP 2017/18 ...... 5 5.1 Projects inspection – Youth Livelihood Programme ...... 5 5.2 Ntungamo boda boda transport ...... 5 5.3 Kishongati Soap and Cosmetics Project ...... 5 6.0 Understaffing ...... 6 Other Information ...... 6 Management Responsibilities for the Financial Statements ...... 7 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 7 Other Reporting Responsibilities ...... 9 Report on the Audit of Compliance with Legislation ...... 9 7.0 Natural Resources ...... 9 7.1 Lack of legal ownership of land, forests reserves and wetlands...... 9 7.2 Lack of a District Environmental Committee ...... 10 7.3 Unlicensed activities on Natural resources ...... 10 8.0 Status of Basic Medical Equipment ...... 11 8.1 Condition of medical equipment ...... 11 8.2 Lack of Basic Medical Equipment ...... 12 Appendices ...... 13 Appendix 1: Understaffing ...... 13 Appendix 2: Lack of land titles ...... 15 Appendix 3: Unlicensed activities on Natural resources ...... 23 Appendix 4: Lack of Basic Medical Equipment ...... 23

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LIST OF ACRONYMS DLG District Local Government ICT Information Communication Technology ISSAI International Standards of Supreme Audit Institutions

LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 MoESTS Ministry of Education Science and Technology and Sports MoFPED Ministry of Finance Planning and Economic Development NMS National Medical Stores PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets UGX Uganda Shillings URA Uganda Revenue Authority URF Uganda Road Fund USMID Uganda Support to Municipal Infrastructure Development VAT Value Added Tax WHT Withholding Tax DMO District Medical Officer

REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF RUKIGA 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 Rukiga 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 Rukiga 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 and Management Act, 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 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 the amount 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 all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda and  Whether on a sample basis the funded projects exist and are operating. I made the following observations;

The District started receiving YLP funding in the financial year 2017/2018, the year of inception. In the financial years 2013/2014 and 2014/2015, the district was still part of Kabale District therefore no further procedures could be carried out on the amounts relating to that period.

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 (URF). The focus was put on the planned major outputs under URF 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;  The monitoring and supervision was carried out by reviewing reports to assess performance.

Based on the procedures performed, the following observations were made;

2.1 Budget performance A total of UGX.135,239,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activitieson several district roads using road gangs and the Force Account mechanism . However, the district received UGX.120,142,462 resulting into a deficit of UGX.15,096,538. The deficit constituted 11% of the budgeted amount. Budget cuts negatively affect the implementation of planned activities.

The Accounting Officer explainedthat the budget shortfall was due to the fact that Mparo Town Council did not receive road funds allocated to it by the district.

I advised the Accounting Officer to liaise with the Ministry of Finance, Planning and Economic Development to ensure timely release of funds.

Emphasis of matter Without qualifying my opinion, I draw attention to the following matters presented or disclosed on page 12 and 13 of Statements of Appropriation in the financial statements.

3.0 Under-collection of revenue It was observed that out of the budgeted local revenue ofUGX.391,621,000 only UGX.79,181,518 (20%) was realized resulting into a shortfall of UGX.312,439,482 (80%) contrary to regulation11(g) of the LGFAR, 2007.The under-collection of local revenue adversely affect service delivery.

The Accounting Officer explained that this was because the budget was made by Kabale, the mother District without basis; lack of a contracts committee; and lack of Local Servise tax code.

The Accounting Officer was advised to address the gaps in local revenue collection.

4.0 Shortfall in Grants and Other Transfers It was observed that out of the budgeted central Government releases from the consolidated fund of UGX.15,381,463,802, a total of UGX.11,499,766,240 was received resulting into a shortfall of UGX.3,881,697,562 which represents a shortfall of 24%. This shortfall affected mostly the personnel recruitment of the newly created districtand payment of pension.

The Accounting Officer explained that the shortfall was as a result of delay in the recruitment process leading to failure to access the payroll by the end of the financial year 2017/18. On the other hand, 25 files for pensioners were submitted to the Ministry of Public Service but only three were approved hence creating a shortfall in pension and gratuity.

I advised the Accounting Officer to expedite the process of recruitment and also follow uo the funds of unpaid pensioners.

Other Matter In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements.

5.0 YLP 2017/18 The district budgeted to receive Youth livelihood funds of UGX.192,012,930 and received UGX.191,578,300 resulting into a shortfall of UGX434,630. It was observed that all the funds received were disbursed fully to youth interest groups in 2017/18.

5.1 Projects inspection – Youth Livelihood Programme Physical inspection was carried out on two selected projects namely Ntungamo Boda Boda Transport Youth Project and Kishongati Soap and Cosmetics Project (2017/18) to ascertain whether they existed and were being implemented in accordance with the operational guidelines.

The following shortcomings were observed;

5.2 Ntungamo boda boda transport Physical address Section 2.8 (f) of the project guidelines requires the enterprise to have a clear physical address/location. Inspection of Ntungamo Boda Boda Transport Youth Project revealed that although the business was located in Muhanga Town Council, I could not confirm that the project visited was indeed Ntungamo Boda Boda Transport Youth Projectas it lacked a sign post casting doubt on the project’s existence.

The Accunting Officer explained that this was an oversight by some of the individual groups, but the affected groups have been taken on board to rectify the anomaly.

I advised the Accounting Officerto follow up this matter and ensure that a sign post is installed by the group.

5.3 Kishongati Soap and Cosmetics Project Section 4.1(viii) of the implementation guidelines requires each beneficiary group to maintain basic financial management, community financial procurement procedures and reporting and accountability and Section 2.8 (f) of the project guidelines requires the project to have a clear physical address/location

It was observed that though the group existed as Kishongati Soap and Cosmetics project,a reveiw of records revealed that its funds were deposited on account number 3254 in the name of Kigezi Youth Development Initiative in Rukiga SACCO. It was also noted that the location on the sign post was Kigezi Youth Development Initiative and allavailable documents found on site related to Kigezi Youth Development Initiative casting doubt on the project’s existence.

The Accounting Officer explained that having learnt of the anomaly, the administration responded by instructing the leadership of the group to withdraw the money and bank it on a known account.

I advised the Accounting Officerto ensure that the funds for the YIG are actually banked on an account in its name.

6.0 Understaffing The district has an approved staff structure of 178 positions.Out of the approved staff structure, only 135 (76%) positions were filled leaving 43(24%) positions vacant as shown in Appendix 1. 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.

The Accounting Officer explained that the District advertised the vacancies which the Ministry of Public Service cleared for them to advertise but Rukiga being a hard to reach area, some of the advertised jobs did not attract applicants.

I advised the Accounting Officersto 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.

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 Rukiga 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

8 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 Natural Resources A review of management of natural resources in form of land, forests reserves and wetlands in the districts during the audit of the financial year 2017/2018 revealed the following shortcomings:

7.1 Lack of legal ownership of land, forests reserves and wetlands. Sec 45 (1) of the Uganda Land Act,1998 (as emended) states that a government or local government shall hold in trust for the people and protect natural lakes ,rivers, ground water, natural ponds, natural streams ,wetlands ,forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda.

It was observed that the district is responsible for various pieces of land, forest reserves and wetlands as shown in appendix 2. However, the district lacks land titles for the natural resources. Lack of legal ownership of the natural resources exposes them to possible risks of encroachment and misuse.

The Accounting Officer explained that the district lacks land titles because the budget made by Kabale district did not cater for land titling. However, Rukiga district council

has now prioritized titling its land and a budget of UGX.25,000,000 was allocated in the 2018/2019 budget.

I advised the Accounting Officer to ensure that the land titles for the natural resources are secured.

7.2 Lack of a District Environmental Committee According to Section 14 of the National Environment Act,1995 the Authority shall, in consultation with the district council, provide guidelines for the establishment of a committee on the environment for each district, in this Act referred to as a District Environment Committee.

Contrary to the requirement under the Act, the district does not have a District Environment Committee in place. Lack of the committee negatively impacts on the management of environment and natural resources in the district.

The Accounting Officer explained that at the start of the district, there was no staff in substantive positions, thus adopting some from the sub-counties. Key technical staff had not been recruited including the Senior Environment officer and thus the existing District Environment Committee was got from the existing staff.

I advised the Accounting Officer to liaise with NEMA and ensure that a District Environmental Committee is established.

7.3 Unlicensed activities on Natural resources According to Section 38(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected wetlands, thereby excluding or limiting human activities in that wetland while Section 36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.

It was observed that the district does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of unlicensed activities carried out on various wetlands and forests in form of cultivations, constructions and waste dumping as shown in appendix 3. The continued undertaking of these practices on the natural resources will continue to

have adverse effects on the environment like climate change and unbalanced eco system.

The Accounting Officer explained that there was no staffs to deal with environmental issues and the absence of the district environmental committee worsened the situation. But currently the activities are being regulated and the senior environmental Officer has also been recruited. He also noted that the district lacked man power like the environmental police since the Uganda Police was not enough to enforce compliance.

I advised the Accounting Officer to initiate measures to ensure that utilisation of natural resources is in accordance with the law.

8.0 Status of Basic Medical Equipment 8.1 Condition of medical equipment Section 5.17 of the Service Standards &Service Delivery Standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population.

However, a review of departments’ reports and audit inspection revealed that a number of medical equipment is obsolete, faulty and not in fair condition as shown below;

Name of Quantity Use/Purpose Existence Condition Equipment MPARO HCIV Suction machine- 1 Extraction of mucus 1 NON FUNCTIONAL Manual and other fluids Ultra sound scan 1 Used for scanning 1 1 IN TEATRE BUT machine (basic) for NON FUNCTIONAL obstetrics Blood bank 1 Keeping blood at 1 BROKEN GLASS refrigerator recommended DOOR temperature Doppler (hand held) 1 Used in determining the 2 1 NON- blood flow FUNCTIONAL KAMWEZI HCIV Suction machine- 1 Extraction of mucus 2 NON-FUNCTIONAL Manual and other fluids Suction machine- 1 Extraction of mucus 2 I non-functional electric and other fluids Ambubag- Adult 2 Used to provide 1 NON-FUNCTIONAL positive pressure ventilation Blood pressure 5 Measuring blood 4 2 NON-FUNCTIONAL

machines[bp] pressure Microscopes 2 For microscopic 3 1 NON-FUNCTIONAL examination of samples

Consequently, patients are referred to distant Facilities to receive services putting their lives at risk.

The Accounting Officer attributed this to inadequate funding of the facility and lack of replacement plan by the facility.

I advised the Accounting Officer to liaise with the Ministry of Health and other stakeholders to ensure that the matter is addressed.

8.2 Lack of Basic Medical Equipment Section 5.17.1 of The Health Sector Service Standards &Service Delivery Standards, 2016 requires that appropriate medical equipment is available for services delivery and level of care.

A review of the status of medical equipment in Kamwezi HCIV and Mparo HC IV revealed that the Health facilities lack a number of basic medical equipment as shown in appendix 4. This leads to non-functioning departments like ophthalmic department, increased financial burden to the patients as they have to look for private facilities. This also affects service delivery in the Health Centres.

The Accounting Officer attributed this to inadequate funding of the facility.

I advised the Accounting Officer to liaise with Ministry of Health to address the matter.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

17th December, 2018

Appendices Appendix 1: Understaffing JOB TITLE SAL.SCALE APPROVED FILLED VACANT POSITIONS POSITIONS POSITIONS OFFICE OF THE CHIEF ADMINISTRATIVE OFFICER Personal Secretary U4 1 - 1 ADMINISTRATION DEPARTMENT Deputy Chief Administrative Officer U1SE 1 - 1 Principal Assistant Secretary U2 1 - 1 Pricipal Human Resource Officer U2 1 - 1 Senior Assistant Secretary U3 1 - 1 Personnal Secretary U4 1 - 1 Records Officer U4 1 - 1 Communication Officer U4 Assistant Records Officer U5 1 - 1 Driver U8 11 6 5 Senior Office Supervisor U5 1 - 1 HUMAN RESOURCE MANAGEMENT UNIT. Principal Human Resource Officer U2 1 1 STATUTORY BODIES Pricipal Human Resource Officer U2 1 - 1

Secretary District Land Board/Senior Assistant Secretary U3 1 - 1

Assitant Records Officer U5 1 1 Pool Stenographer U6 1 - 1

Office Attendant U8 1 - 1 FINANCE DEPARTMENT Chief Finance Officer U1E 1 - 1 Senior FinanceOfficer U3 1 - 1 PROCUREMENT AND DISPOSAL UNIT Senior Procurement Officer U3 1 - 1 PLANNING DEPARTMENT District Planner U1E 1 - 1 Senior Planner U3 1 - 1 WORKS DEPARTMENT District Engineer U1E 1 - 1 EDUCATION DEPARTMENT District Education Officer U1E 1 - 1 NATURAL RESOURCES DEPARTMENT District Natural Resources Officer U1E 1 - 1 Senior Land Management Officer U3 1 - 1

INTERNAL AUDIT UNIT District Internal Auditor U2 1 - 1 Internal Auditor U4 1 - 1 PRODUCTION DEPARTMENT District Production Officer U1E 1 - 1 Principal Veterinary Officer U2 1 - 1 Senior Entomologist. U3 1 - 1 Assistant Inventory Management Officer U5 1 - 1

TRADE, INDUSTRY AND LOCAL ECONOMIC DEVELOPMENT District Commercial Officer U1E 1 - 1 Senior Commercial Officer U3 1 - 1 DISTRICT HEALTH SERVICES DEPARTMENT. District Health Officer U1E 1 - 1 Assistant District Health Officer(Environmental Health) U2 1 - 1 Assistant District Health Officer(Mertanal child Health/Nursing) U2 1 - 1 Senior Environmental Health Officer U3 1 - 1 Senior Health Educator U3 1 - 1 Biostatistician U4 1 - 1 TOTAL 43

Appendix 2: Lack of land titles Location of natural Size of the natural Audit remarks resources resources RWAMUCUCU SUB COUNTY Mparo health centre Kashaki village 3 acres Not titled Katerere-bekunda upper hill Kibare village Not demarcated Not titled bushumu Kibare village 3 acres Not titled mwendamboga Kibare village 3 acres Not titled kateranduuru Kibare village 3 acres Not titled Mparo prison Kashaki village 2 acres Not titled Ntenkure hill Kibare village 5 acres Not titled aharusisiro Kibare village 4 acres Not titled

Nyamango road camp site Rwamucucu sub-county Not demarcated Not titled Rukiga county community Kiyogore village 1 acre Not titled center Sindi playground sindi 2 acres Not titled Rwamucucu sub county hqs Kitojo village Not demarcated Not titled Rushebeya market and Rweza village Not demarcated Not titled playground Kangondo market Kangondo village Not demarcated Not titled Nyamikono rest camp Kitojo village Not demarcated Not titled Kitojo parish proposed hqs Kitojo village 2 plots Not titled Kasuusu-kitojo HC II kitojo Not demarcated Not titled Rugarama ahabwera Not demarcated Not titled omurukiri omurukiri 2 acres Not titled omurukiri omurukiri 3 acres Not titled Sindi public grazing land Nyarurambi village 2 acres Not titled Nyarurambi Aid post and Nyarurambi village Not demarcated Not titled grazing area. Ntekure hill public grazing Rwamucucu sub-county 3 acres Not titled land Kanjobe Nyakagyera village 4 acres Not titled munyerere kantare 3 acres Not titled omwishamba nyakagyera 3 acres Not titled mukatebe Katare village 3 acres Not titled Muzira-katare Rwamucucu sub-county 3 acres Not titled

16 muburizi kitare 3 acres Not titled nyamuringwa katare 4 acres Not titled Karutabugika kahunyira 3 acres Not titled rwakashembera kahunyira 3 acres Not titled kakuba kahunyira 6 acres Not titled mundambikye nyakatungunda 5 acres Not titled Nyarurambi HC IV Nyarurambi village 1 acre Not titled kigongo kahunyira 3 acres Not titled rubira Kahunyira 2 acres Not titled Rwanyakahumba Rwamucucu sub-county 3.5 acres Not titled gongo Murambi village 3.5 acres Not titled Ibumba health centre Rwenderema A 1 Acre Not titled omunkomanyo Nyakafura village 1 acre Not titled Rwamwereru hill Rwamucucu sub-county 3 acres Not titled Kakaharambirizi Rwamucucu sub-county 1 acre Not titled Noozi Market Aid post and Rwamucucu sub-county Not demarcated Not titled grazing area Hakikuuto Rwamucucu sub-county 0.5 acres Not titled Noozi parish headquarters. Rwamucucu sub-county Not demarcated Not titled Rwanjura HC Nyakeiru Not demarcated Not titled Rutooma Parish Rwamucucu sub-county Not demarcated Not titled Headquarters. Kanyaraba hill kihorezo Not demarcated Not titled Bwamama-Bunkooti Rwamucucu sub-county Not demarcated Not titled

Buriime Parish headquarters Nyakafura village Not demarcated Not titled Mukarundi Rwamucucu sub-county Not demarcated Not titled Burime grazing land Rwamucucu sub-county Not demarcated Not titled Ntakara trees Kibare village 3 acres of eucalyptus trees Not titled Nyamango and Rwamucucu sub-county 3 acres of eucalyptus trees Not titled katagirakibunu trees hills karyorora trees Rwanjura village Not demarcated Not titled rwentendere trees Rwanjura village Not demarcated Not titled Karwabugoro trees Rwanjura village Not demarcated Not titled Omwirango trees Rwanjura village Not demarcated Not titled Rwamatojohamunyinya Hamunyinya village Not demarcated Not titled trees Karema trees Nyaruhanga village Not demarcated Not titled Rwenengo trees Kireera village Not demarcated Not titled Rwenkyende trees Rwempisi village Not demarcated Not titled KASHAMBYA SUBCOUNTY Nyakashebeya parish Nyakashebeya village 0.5 acres Not titled headquarters Kamuhanga Kashambya sub-county 4.8 acres Not titled Rushanda Kashambya sub-county 10 acres Not titled rushusha Kashambya sub-county 1 acre Not titled Nyakashebeya health center Nyakashebeya Not demarcated Not titled II Nyaruhanga Kashambya sub-county 2 acres Not titled

18 murutunga Kashambya sub-county 4 acres Not titled Kanyamigogo Kashambya sub-county 5 acres Not titled kahotora Kashambya sub-county 10 acres Not titled kimbugu Kashambya sub-county 5 acres Not titled hitwaraniro Kashambya sub-county 0.5 acres Not titled Kitunga health centre II Kashambya sub-county Not demarcated Not titled headquarters. Nyamirembe Kashambya sub-county 5 acres Not titled Kashumuruzo A Kashambya sub-county 1 Acre Not titled Kashumuruzo B Kashambya sub-county 0.5 Acres Not titled Ntaraga market with lockups Kashambya sub-county 2 acres Not titled Kitanga health centre II Kashambya sub-county Not demarcated Not titled Headquarters Kyembogo Kashambya sub-county 3 acres Not titled koonyo Kashambya sub-county 0.5 acres Not titled Mukinengo Kashambya sub-county 0.5 acres Not titled kahoko Kashambya sub-county 1/8 Acres Not titled Mukajanjara Kashambya sub-county 0.25 acres Not titled Bucundura parish hqtrs Kashambya sub-county 0.25 acres Not titled Munengo Kashambya sub-county 20 acres Not titled Isanyanya Kashambya sub-county 4 acres Not titled Kafunjo parish headquarters Kashambya sub-county 2 acres Not titled Kafunjo HC II headquarter Kashambya sub-county Not demarcated Not titled Rutengye Kashambya sub-county 20 acres Not titled

Kabanyarwanda Kashambya sub-county 15 Acres Not titled Nyakabungo Kashambya sub-county 2 acres Not titled Nyaruziba trading centre. Nyaruziba village 5 acres Not titled Temporary market Hamwiga Kashambya sub-county 1 acre Not titled Katabonwa Kashambya sub-county 2 acres Not titled Hamuginda Kashambya sub-county 0.5 acres Not titled hamushenyi Kashambya sub-county 2 acres Not titled Nyakitabire trees Nyakitabire village 5 acres Not titled KAMWEZI SUBCOUNTY Konyo Konyo village Not demarcated Not titled Customs land Buziiba village Not demarcated Not titled Road camp Ngango village Not demarcated Not titled omukabumba Kanyeganyegye village Not demarcated Not titled Rufuka Rwezaza village Not demarcated Not titled Kagurukiro Nyakisa village Not demarcated Not titled Nyamabaare Nyamabaare village Not demarcated Not titled Parish headquarter at Buyaga village Not demarcated Not titled Buyaga Kibanda parish headquarters Kanyoro village Not demarcated Not titled Muruhita dip tank rubogo Not demarcated Not titled Parish headquarters Nyarurigata village Not demarcated Not titled Road camp site Bwirambere village Not demarcated Not titled Nyamabare Bwirambere village Not demarcated Not titled

Play ground Kateramabare village Not demarcated Not titled Parish headquarters Kigara B Not demarcated Not titled Road camp site Kigara B Not demarcated Not titled Old market Kamwezi trading centre Not demarcated Not titled Dip tank Kabirizi village Not demarcated Not titled Subcounty headquarters Kabarizi village Not demarcated Not titled Health centre Kabirizi village Not demarcated Not titled Police post. Kabirizi village Not demarcated Not titled Play ground Karera village Not demarcated Not titled Parish headquarters Kankiro village Not demarcated Not titled Banana plantation Kamutungu village Not demarcated Not titled Banana plantation Karera village Not demarcated Not titled Road camp site Kanyerere village Not demarcated Not titled Parish headquarters Renyangye village Not demarcated Not titled Nyabunyungu trees Nyabunyungu village Not demarcated Not titled Katungu trees Kitinda village Not demarcated Not titled Rwemigugu trees Katungu village Not demarcated Not titled Nyaruhanga trees Nyaruhanga village Not demarcated Not titled Kigara B trees Kigara B village Not demarcated Not titled Nyamirima black wattle Nyamirima village Not demarcated Not titled Nyabubare black wattle Nyabubare village Not demarcated Not titled BUKINDA SUBCOUNTY Kyerero parish headquarters Nyamihanga village Not demarcated Not titled Kabimbiri dip tank Kabimbiri village Not demarcated Not titled

Kazindiro KDLG camp Kazindiro village Not demarcated Not titled Akensiyoona market Rwahimbira village Not demarcated Not titled Nyampikye Buzooba village Not demarcated Not titled mukasooni Murerengye village Not demarcated Not titled Muruka headquarters Rwencakaara village Not demarcated Not titled Rwabikoko Omuruhita village Not demarcated Not titled Kanyarubisi Omuruhita village Not demarcated Not titled Rugarama Rugarama village Not demarcated Not titled omuryensare Ntungamo village Not demarcated Not titled omungorogoro Ntungamo village Not demarcated Not titled mbeijo Kishongati village Not demarcated Not titled Nyamiutundami Nyamihanga village Not demarcated Not titled nyakigongo Aharugunda village Not demarcated Not titled Karubanda Karubanda village Not demarcated Not titled Aharwaruzoora Karubanda village Not demarcated Not titled Muluka headquarters Karubanda village Not demarcated Not titled kagorogoro Ntungamo village Not demarcated Not titled mashure Mushabwe village Not demarcated Not titled omukati Nyakabungo village Not demarcated Not titled Byabirengye Byabirengye village Not demarcated Not titled rwamurabwe Kigarura village Not demarcated Not titled Aharusisira Nyaruhanga village Not demarcated Not titled

Appendix 3: Unlicensed activities on Natural resources Wetland Location of Size of the Is the Is the area Type of Are the Are the natural resources natural natural properly activities activities activities resources resource demarcated carried out in legal or monitored included in the resource illegal regularly the register for wetlands Wetland Kanyamagogo- 4.22 Yes Yes Vegetation Illegal No kitaraka-rushebeya harvesting, (kyeerero-kitanga) hunting, fishing, fish farming, cultivation, Wetland miremero 1.30 Yes Yes Cultivation, Illegal No grazing, vegetation harvesting, hunting. Wetland Nyakabungo 0.24 Yes Yes Dairy farm Illegal No (kishansa) Wetland Nyakasa-kalimbanya 0.88 Yes Yes Cultivation Illegal No Wetland Nyangirire 0.16 Yes Yes Vegetation Illegal No (bukorogoto) harvesting Wetland Rushooma- 2.91 Yes Yes Cultivation, Illegal No kanyabaha grazing Nyamishamba Nyakatojo- 1 acre Yes Yes Cultivation, Illegal No wetland Nyakashebeya grazing Kabutoora wetland Kashambya 10 acres Yes Yes Cultivation, Illegal No grazing Appendix 4: Lack of Basic Medical Equipment SN NAME OF QUANTITY USE/PURPOSE EXISTANCE CONDITION VARIANCE EQUIPMENT MPARO HCIV THEATRE C/s sets (caesarean 5 For C-Section operations 1 FUNCTIONAL 4 sets)

Oxygen cylinders 3 For administration of 1 1 SMALL need for big one to 2 (large size) Oxygen use on boyles machine Hernia sets 4 For operation and 2 FUNCTIONAL 2 management of Hernia D&C sets 3 Used for dilatation and 1 FUNCTIONAL 2 curettage Ambu bag Penguin sucker 2 Helps in clearing the babies 0 NEEDED 2 airway Nasal oxygen prongs 10 Used to deliver 1 FUNCTIONAL BUT NEED 9 supplementary oxygen MORE Pulse oximeter 2 Non-invasive method for 0 URGENTLY NEEDED 2 monitoring oxygen levels Suction machine Boyle’s machine bp 5 For administering 1 FUNCTIONAL- BUT NEED 4 calf anaesthesia MORE Oxygen concentrator 10 For administering oxygen 1 GENERAL FOR ALL 9 Portable operating 2 Provide light during 1 FUNCTIONAL 1 light operations Blood pressure 2 Measuring pressure 1 FUNCTIONAL 1 machines[bp] Autoclave 2. Non electric 1 Used for sterilization 0 1 OPHTHALMIC DEPARTMENT Slit lamp 1 Used for examining the 0 NO SPECIALISED EYE 1 interior of the eye SERVICES Tonometer 2 Used to determine the 0 NO SPECIALISED EYE 2 intraocular pressure SERVICES Ophthalmoscope 2 Majorly for the inspection of 1 FUNCTIONAL but no specialist 1 the retina to operate it Refraction set 2 Used in reflection and 0 NO SPECIALISED EYE 2 refraction demonstrations SERVICES Lid rotation set 2 For examining and surgery 0 NO SPECIALISED EYE 2 of the eye SERVICES

Loop (with lights and 3 Used in eye surgery 0 NO SPECIALISED EYE 3 battery) SERVICES MATERNITY DEPARTMENT Delivery sets 5 For the delivery of new born 3 FUNCTIONAL 2 Blood pressure 5 Measuring blood pressure 2 2 FUNCTIONAL 3 machines[bp] Fetoscopes 10 Allow access to the foetus 2 FUNCTIONAL 8 MVA sets (manual 2 For manual volume 1 FUNCTIONAL 1 vacuum aspiration aspiration sets) Penguine sucker 5 Used for aspiration or 3 FUNCTIONAL 2 cleaning of mucus Autoclave 1. Electric 1 Used for sterilization 0 1 LABORATORY DEPARTMENT Electric centrifuges 5 Separation of fluids from 0 NOT AVAILABLE BUT 5 (bench top) densities REQUIRED Autoclave (in wash 1 For sterilization 0 NOT AVAILABLE BUT 1 up) REQUIRED Bunsen burner 1 For drying slides 0 NOT AVAILABLE BUT 1 REQUIRED Colorimeter 1 Measuring the intensity of 0 NOT AVAILABLE BUT 1 colour REQUIRED Haematology analyser 1 Complete blood count 0 NOT AVAILABLE BUT 1 (CBC) machine REQUIRED Chemistry analyser 1 For determination of the 0 NOT AVAILABLE BUT 1 concentration of analyses REQUIRED KAMWEZI THEATRE HCIV C/s sets (caesarean 5 For C-Section operations 2 FUNCTIONAL 3 sets) Oxygen cylinders 3 For administration of 1 GOOD/WORKING 2 (large size) Oxygen Hernia sets 4 For operation and 1 3 management of Hernia

D&C sets 3 Used for dilatation and 2 WORKING 1 curettage Ambu bag 1. Neonatal 2 Used to provide positive 1 FUNCTIONAL 1 pressure ventilation 2. Adult 2 Used to provide positive 1 FUNCTIONAL 1 pressure ventilation Penguin sucker 2 Helps in clearing the babies 0 2 airway Nasal oxygen prongs 10 Used to deliver 6 FUNCTIONAL 4 supplementary oxygen Pulse oximeter 2 Non-invasive method for 1 FUNCTIONAL 1 monitoring oxygen levels Suction machine Boyle’s machine bp 5 For administering 2 3 calf anaesthesia Oxygen concentrator 10 For administering oxygen 2 1 FUNCTIONAL 8 Portable operating 2 Provide light during 1 FUNCTIONAL 1 light operations Blood pressure 2 Measuring pressure 2 machines[bp] Autoclave Steam steriliser 1 Sterilising medical 0 1 equipment to get rid of bacteria and other pathogens OPHTHALMIC DEPARTMENT Slit lamp 1 Used for examining the 0 1 interior of the eye Tonometer 2 Used to determine the 0 2 intraocular pressure Ophthalmoscope 2 Majorly for the inspection of 0 2 the retina Refraction set 2 Used in reflection and 0 2 refraction demonstrations

Lid rotation set 2 For examining and surgery 0 2 of the eye Loop (with lights and 3 Used in eye surgery 0 3 battery) MATERNITY DEPARTMENT Delivery sets 5 For the delivery of new born 1 FUNCTIONAL 4 Blood pressure 5 Measuring blood pressure 4 2 FUNCTIONAL 1 machines[bp] Fetoscopes 10 Allow access to the foetus 3 FUNCTIONAL 7 Episiotomy set 2 To aid child delivery 2 Ultra sound scan 1 Used for scanning 0 1 machine (basic) for obstetrics Penguine sucker 5 Used for aspiration or 1 FUNCTIONAL 4 cleaning of mucus Ambubag 1. Adult 2 Used to provide positive 1 NON-FUNCTIONAL 1 pressure ventilation 2. Neonatal 3 Used to provide positive 1 FUNCTIONAL 2 pressure ventilation Autoclave IUD set 2 For incision of birth control 0 2 devises Implant removal set 2 For removing in-plants 1 FUNCTIONAL 1 LABORATORY DEPARTMENT Electric centrifuges 5 Separation of fluids from 0 5 (bench top) densities Bunsen burner 1 For drying slides 0 1 Colorimeter 1 Measuring the intensity of 0 1 colour Haematology analyser 1 Complete blood count 0 1 (CBC) machine Chemistry analyser 1 For determination of the 0 1 concentration of analyses