JLOS SWAP Programme

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF JLOS-SWAP PROGRAMME FOR THE YEAR ENDED 30TH JUNE 2019

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

List of Acronyms ...... 2 REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF JLOS-SWAP PROGRAMME FOR THE YEAR ENDED 30TH JUNE 2019 ...... 3 Opinion ...... 3 Basis of Opinion ...... 3 Key Audit Matters ...... 3 1.0 Implementation of the Approved Budget ...... 3 1.1 Implementation of planned and budgeted for activities –JLOS Secretariat ...... 4 1.2 Funding Shortfall of JLOS/SWAP – UGX.16,929,867,428 ...... 6 1.3 Under absorption of funds (unspent balances) -UGX. 19,623,983,542 ...... 6 Emphasis of Matter ...... 8 2.0 Inadequately Supported Expenditure – UGX.964,565,970 ...... 8 Other Matters ...... 8 3.0 Ministry of Justice and Constitutional Affairs (MoJCA) - Implementation of planned activities ...... 8 4.0 Office of the Directorate of Public Prosecutions (ODPP) - Implementation of planned activities . 10 5.0 Uganda Human Rights Commission – Implementation of planned activities...... 14 6.0 Judicial Service Commission – Implementation of planned activities ...... 17 7.0 Uganda Law Society- Implementation of planned outputs/activities ...... 20 8.0 Law Development Centre - Implementation of planned outputs/activities ...... 22 9.0 Tax Appeal Tribunal (TAT) - Implementation of planned activities ...... 24 10.0 Uganda Prison Services – Implementation of planned activities ...... 25 11.0 Directorate of Citizenship and Immigration Control (DCIC) – Implementation of planned activities 28 12.0 Ministry of Gender Labour and Social Development – Implementation of planned activities...... 30 13.0 Judiciary - Implementation of planned activities ...... 32 14.0 Uganda Registration Services Bureau - Implementation of planned activities ...... 37 15.0 Uganda Police Force - Implementation of planned activities ...... 39 16.0 Uganda Law Reform Commission - Implementation of planned outputs/activities ...... 44 17.0 National Identification and Registration Authority (NIRA) – Implementation of Planned activities 47 18.0 Ministry of Internal Affairs - Implementation of planned activities ...... 51 19.0 Directorate of Government Analytical Laboratories – Implementation of planned activities ...... 53 20.0 Ministry Of Local Government - Implementation of planned Outputs/ activities ...... 54 Other Information ...... 57 Responsibilities of the Accounting Officer for the Financial Statements ...... 57 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 58 Other Reporting Responsibilities ...... 59 Report on the Audit of Compliance With Legislation...... 59 21.0 Multi-Year Expenditure Commitments ...... 59

LIST OF ACRONYMS

Acronym Meaning GOU Government of Uganda INTOSAI International Organization of Supreme Audit Institutions ISSA International Standards on Auditing MoJCA Ministry of Justice and Constitutional Affairs PFMA Public Finance Management Act, 2015 TAI Treasury Accounting Instructions UGX Uganda Shillings ULRC Uganda Law Reform Commission JLOS Justice Law & Order Sector F/Y Financial Year MDA Ministry, Department, and other Agencies SWAP Sector Wide Approach

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF JLOS-SWAP PROGRAMME FOR THE YEAR ENDED 30TH JUNE 2019

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion

I have audited the accompanying financial statements of the JLOS-SWAP Programme for the year ended 30th June 2019. These financial statements comprise of the statement of financial position, the statement of financial performance, and cash flow statement together with other accompanying statements, notes and accounting policies.

In my opinion, the financial statements present fairly, in all material respects, the financial position of the Justice Law and Order Sector (JLOS) SWAP Development Fund as at 30th June 2019 and its financial performance for the year then ended in accordance with the requirements of the Public Finance Management Act, 2015 and the accounting policies stated under note 1(a) to the financial statements and the Funding Agreement.

Basis of 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 Statement’s section of my report. I am independent of the Programme Management 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 (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics 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 to be key audit matters communicated in my report.

1.0 Implementation of the Approved Budget

Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to control the regularity and proper use of the money appropriated to the vote.

According to Section 45 (3) of the same Act, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year, and during implementation, effort is required to achieve the agreed objectives/targets for the entity using the available resources.

I have observed over the years that planned and budgeted for activities of a number of Government entities are not adequately implemented, thereby affecting service delivery.

In the overall office-wide planning, I assessed risks like the inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned outputs of the entities which greatly impact on the wellbeing of communities.

Consequently, I developed procedures in order to address the performance of the budget of the project:  Ascertaining the amount received by the entity and the source of the funding  Inquiring from management about off-budget financing received and ascertaining the basis for the off-budget financing, if any.  Comparing the approved budget against the actual receipts  Comparing the planned vote function outputs against the actuals and determining the variances  Reviewing utilisation of the funds.

Based on the procedures performed, I observed the following:

1.1 Implementation of planned and budgeted for activities –JLOS Secretariat

The PFMA 2015 45(3) 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.

The JLOS secretariat based at the Ministry of Justice and constitutional affairs is responsible for coordinating the implementation of the sector reform program through the JLOS SWAP development fund. The Justice Law and Order Sector project objectives were to:  Enhance infrastructure and access to JLOS service.  Promote observation of human rights and fight against corruption.  Strengthen commercial justice and the environment for competitiveness.

To achieve its mandate, the secretariat planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects.

A review of the MoJCA ministerial statements, approved work-plans and budgets revealed that the secretariat had an approved budget of UGX.19,989,196,655 out of which UGX.19,951,122,000 was released. The key deliverables for the financial year 2018/19 are listed in the table below.

Table showing key deliverables for the Secretariat for the year Sn Key deliverables Amount Cumulative percentage of the approved budget i Output 1.1: Eliminate cases that are over 2,258,500,000 17 three years in the system ii Output 1.2: Strengthen business processes 2,987,365,035 39 and information management systems. iii Output 1.3: Deconcentrate service delivery to 1,700,000,000 52 county level by 2021.

iv Output 1.4: Strengthen Justice for children 550,000,000 56 v Output 1.8: Indicator 1.8.4 Justice needs of 60,132,000 56.4 vulnerable groups including refugees addressed vi Output 2.2: Empower citizens on Human 30,000,000 56.6 Rights and obligations vii Output 2.3: Enhance efficiency and 470,000,000 60.1 effectiveness of JLOS Institutions to fight corruption. viii Output 3.3: Strengthen commercial and land 37,800,000 60.4 dispute resolution institutions and processes ix Output 4.1: Coordination and Advisory 5,275,399,620 100 Services by Secretariat

The Secretariat planned to achieve the above deliverables through the implementation of 9 outputs. I reviewed 9 outputs with a budget of UGX.19,989,196,655 representing 100% of the total budget and below are my findings.

Observation Recommendation 1.1.1 Quantification of planned outputs/activities

Paragraph 49 of the Budget Execution circular for financial year 2018/2019 requires management to prepare budget performance reports that clearly indicate the actual performance against the planned outputs and performance for each quarter showing the quantity/quality and physical location of the reported outputs against expenditure. All performance reports should be based on the program budgeting system (PBS) programs and subprograms.

I reviewed the entity performance reports for the financial year 2018/2019 revealed that all the activities were quantified to enable measurement of performance. 1.1.2 Implementation of the quantified planned outputs I advised the An analysis of the outputs that were quantified revealed that Accounting Officer to although the entity absorbed (97.4%) of the funds that were ensure that activities released, some of the activities remained either partially or not are implemented as implemented at all. planned. Accounting Officer should also Out of the 9 (nine) quantified outputs assessed, 4(four) outputs liaise with the funders representing 44 % were fully implemented, and 3 (three) outputs for timely release of representing 33% were partially implemented, while 2 (two) funds. outputs representing 22% were not implemented all. Details are in Appendix I. below is a table showing a summary of the implementation status.

Table showing the level of implementation of quantified outputs

Description Reporting Outputs Performance in % ALL the planned out-puts Fully 4 34% have been achieved or Implemented realised (100%), A portion of some of the Partially 3 33% planned outputs has been Implemented achieved or realised (less than 100%), Planned out-puts have not Not implemented 2 22% been achieved or realized at all Total outputs 9 100

Partial and/or non-implementation of planned activities does not only lead to the spill over of activities to the next planning periods but also hampers the achievement of programme objectives timely and thus, negatively affecting the efforts of Government and donors towards the intentional cause.

Accounting Officer explained that some of the allocated funds were released in the last month of the FY and this affected timely implementation of activities and pledged to endeavour to implement all planned activities subject to the budget and releases.

1.2 Funding Shortfall of JLOS/SWAP – UGX.16,929,867,428

I observed that only UGX.93,685,801,198 (85%) was released out of the budgeted revenue of UGX.110,115,668,626, resulting in a shortfall of UGX.16,929,867,428 (15.4%). The biggest shortfall was in respect of donor funding.

Inadequate disbursement of funds affected the funding of the 18 implementing agencies with 7 entities being the most affected, as shown in the table below:

No Entity Budgeted Total Release Budget Shortfall % age Amount UGX UGX UGX shortfall 1 NIRA 1,898,278,000 1,231,442,575 666,064,060 35.1 %

2 Uganda Human Rights 3,084,050,000 2,443,493,315 Commission 640,556,685 20.8% 3 Uganda Law Reform 2,338,005,000 1,400,703,712 Commission 937,301,288 40.1% 4 Uganda Police Force 13,037,458,000 10,704,370,617 2,333,087,383 17.9% 5 NCIC 2,955,800,000 2,190,200,000 765,600,000 25.9% 6 MIA 4,652,875,000 3,499,863,485 1,153,011,515 24% 7 JLOS Secretariat 19,989,196,655 10,303,565,574 9,685,631,081 48% IFMS/Donor Total 47,955,662,655 31,773,639,278 16,181,252,012

Inadequate release of funds leads to failure to implement activities and subsequently denies service to the beneficiary communities, thus defeating the purpose for which budgeting and budgetary controls are instituted.

The Accounting Officer explained that the sector has engaged various development partners like EU, UN Agencies, the Netherlands and other stakeholders resulting in the signing of various financing agreements.

JLOS SWAP implementing agencies should continue liaising with the relevant stakeholders to ensure adequate funding is provided for the implementation of planned activities.

1.3 Under absorption of funds (unspent balances) -UGX. 19,623,983,542

A review of the JLOS SWAP disbursement of funds to implementing entities and the respective actual expenditure revealed that, UGX.82,765,749,142 was spent out of the released amount of UGX.93,685,801,198 resulting into an unspent balance of UGX.19,623,983,542. The balance excludes the JLOS House Project balance of UGX.7,747,518,363. Details are in the table below:

Institutions Balances B/F Releases Available Funds Expenditure Closing Balance 2017/18(UGX) 18/19(UGX) 18/19(UGX) 18/19(UGX) 18/19 (UGX) Min. of Justice & 0 1,730,517,000 1,730,517,000 1,582,394,803 148,122,197 Const. Affairs (IFMS) Secretariat (IFMS) 0 15,527,425,349 15,527,425,349 14,710,452,167 816,973,182 Uganda Law Society 471,569,146 460,000,000 931,569,146 581,166,338 350,402,808 Uganda Law Reform 579,775,598 1,400,703,912 1,980,479,510 1,898,492,494 81,987,016 Comm. Local Government 46,440,111 947,266,071 993,706,182 563,480,000 430,226,182 Law Development 260,509,360 2,382,907,707 2,643,417,067 2,643,141,109 275,958 Centre Tax Appeals Tribunal 62,810 628,000,000 628,062,810 627,397,941 664,869 Directorate of Public 24,148,174 7,680,279,370 7,704,427,544 4,830,987,552 2,873,439,992 Prosecution Uganda Reg. Serv. 567,270,311 2,500,000,000 3,067,270,311 2,398,895,990 668,374,321 Bureau Ministry of Internal 1,183,405 3,499,863,485 3,501,046,890 3,476,852,998 24,193,892 Affairs Uganda Police Force 880,700,980 10,704,370,617 11,489,052,151 8,746,364,161 2,682,339,247 Uganda Prisons 4,530,055 13,610,290,243 13,614,820,298 11,617,117,629 2,293,675,994 Services Judicial Service 33,951,589 1,803,772,144 1,837,724,428 1,533,716,428 304,008,000 Commission Min. of Gender, 693,634,646 2,763,575,710 3,457,210,356 2,640,114,206 906,211,150 Labour & Social Dev’t Judiciary 3,487,207,632 15,366,355,200 18,854,662,832 14,990,800,373 3,863,862,459 DGAL 0 2,250,000,000 2,250,000,000 2,250,000,000 0 Uganda Human 446,349,991 2,443,493,315 2,889,843,306 1,581,743,296 1,308,100,010 Rights Commission Nat Citizenship & 34,270 1,910,000,000 1,910,034,270 1,362,116,918 547,917,352 Immigration Control NIRA 0 1,231,442,575 1,231,442,575 650,742,500 580,700,075 Administrator 643,965,450 639,483,000 1,283,448,450 1,212,922,644 70,525,806 General Jlos SWAP Devt 1,062,597,958 4,937,498,075 6,000,096,033 4,328,113,001 1,671,983,032 partners

Total 9,203,931,486 93,185,801,198 102,389,732,68 82,765,749,1 19,623,983,542 4 42

JLOS House 7,747,518,363

Balance as at 30th 27,371,501,905 June

Unutilised balances retard the achievement of project well-intentioned objectives. Also, failure to utilise and implement funds released may deter the development partner’s’ intention to support the new projects or may reduce the intended funding.

The Accounting Officer explained that the unspent balance was due to late release of funds of the Quarter and delayed procurement process and delayed scheduling of court sessions.

Management should enhance supervision of the implementing agencies to ensure that funds are utilised as planned in a timely manner.

Emphasis of Matter

Without qualifying my opinion, I draw attention to the following matters.

2.0 Inadequately Supported Expenditure – UGX.964,565,970

Paragraph 10.9.14 of the Treasury Accounting Instructions (TAI), 2017, states that all vouchers shall be accompanied by such supporting documents as may be required to enable them to be checked without reference to any other documents.

I observed that UGX.964,565,970 made to various beneficiaries through 3 entities for the execution of sector activities still lacked necessary support documents such as payment vouchers, activity reports and receipts.

The summary of inadequately supported expenditure is shown in the table below:

S/No Institution/MDA The unsupported expenditure at the time of audit (UGX) 1 Judiciary 398,188,000 2 Uganda Law Reform Commission 466,377,970 3 Uganda Human Rights Commission 100,000,000 Total 964,565,970

In the absence of the required supporting documentation, I was unable able to confirm the authenticity of the expenditure. Failure to account for the funds may imply that the funds were not utilised for the intended purposes.

The Accounting Officer explained that the supporting documents were available for verification, but none had been submitted by the time of writing this report.

The Accounting Officer was advised to ensure that project payments are adequately supported on time failure of which, recoverable measures should be instituted.

Other Matters

I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements:

3.0 Ministry of Justice and Constitutional Affairs (MoJCA) - Implementation of planned activities

Ministry of Justice and Constitutional Affairs (MoJCA) provides legal advice and legal services to support the Government machinery and provide the legal framework for good governance.

To achieve its mandate, the MoJCA planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the MoJCA’s approved work-plans and budgets revealed that the MoJCA had an approved budget of UGX.10,041,945,426 out of which UGX.9,232,961,426 were released. The key deliverables for the financial year 2018/19 are shown in the table below.

Table showing key deliverables for the MoJCA for the year Sn Key deliverables Amount Cumulative Audit Comment percentage of the approved budget 1 Output 1.1: Eliminate cases 2,426,640,000 24 Fully Implemented that are over three years in the system 2 Output 1.2: Strengthen 804,450,000 32 Partially business processes and implemented information management Enhancing the Civil systems Case Management System, Consultants engaged to upgrade the systems and be accessible to the regional offices. Continuation of data entry DCL systems is Ongoing. 3 Output 1.3: Deconcentrate 4,130,149,426 73 Partially service delivery to county implemented level by 2021 Construction of the FortPotal Regional Office is on-going and is scheduled to be completed by May 2020. 4 Output 1.5: Strengthen 205,000,000 75 Fully Implemented access to legal aid services. Indicator 1.5.5 ADR enhanced 5 Output 1.7: Stakeholders 515,460,000 80 Partially empowerment and implemented enhanced access to legal Holding National JLOS information. Indicator open day and 1.7.2 Periodic service user awareness week not dialogues, Open days and implemented; awareness weeks conducted 6 Output 2.1: Strengthen 319,000,000 83 Fully Implemented measures to reduce human rights violations by JLOS Institutions 7 Output 2.2: Empower 105,000,000 84 Fully Implemented citizens on Human Rights and obligations 8 Output 3.1: Reform, 974,636,000 94 Fully Implemented enforce and update laws to promote competitiveness and regional integration 9 Output 3.3: Strengthen 561,610,000 100 Fully Implemented commercial and land dispute resolution institutions and processes

The MoJCA planned to achieve the above deliverables through the implementation of 9 outputs. I reviewed 9 outputs with a budget of UGX.10,041,945,426 out of which represents 100% of the total budget and below are the findings.

Observation Recommendation 3.1 Quantification of Planned outputs/activities

3.2 Implementation of the quantified planned outputs I advised the Accounting An analysis of the outputs that were quantified revealed that Officer to ensure that although the entity absorbed (97.4%) of the funds that were activities are released, some of the activities remained either partially or implemented as planned not implemented at all.

Out of the 9 quantified outputs assessed, 5 outputs representing 56 % were fully implemented, and 4 outputs representing 44% were partially implemented. Below is a table showing a summary of the implementation status.

Table showing the level of implementation of quantified outputs

Reporting Outputs Performance in % Fully Implemented 5 56% Partially Implemented 4 44% Total outputs 9 100

Partial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the partially implemented included the construction of Fort-portal regional office.

The Accounting Officer explained that Construction works (at 50%) have steadily progressed since the commencement of May 2019. Works are ongoing.

4.0 Office of the Directorate of Public Prosecutions (ODPP) - Implementation of planned activities

The Office of the Directorate of Public Prosecution (ODPP) is mandated to direct the police to investigate any information of a criminal nature, institute criminal proceedings against any person or authority in any court other than a court-martial and to discontinue at any stage before judgment any criminal proceedings.

To achieve its mandate, the ODPP planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the entity’s ministerial statements, approved work-plans and budgets revealed that the ODPP had an approved JLOS SWAP budget of UGX.7,969,625,965 out

of which UGX.7,680,279,370 was released. The key deliverables for the financial year 2018/19 are detailed in the table below.

Table showing key deliverables for the ODDP for the year Sn Key deliverables Amount Cumulative Audit Comment percentage of the approved budget

1 PROCAMIS rollout to 14 630,000,000 8 Partially implemented Regional officers Management rolled-out the system fully to only 6 districts out of the planned 14 regional office, roll-out in 8 districts still pending

2 Improved Planning 80,000,000 9 Partially implemented Monitoring data collection and reporting Planned Activities not quantified, UGX.20M not utilised. 3 Construction of Justice 1,700,000,000 30 Partially implemented centres (Court DPP and Police) The procurement worth UGX.1,7000,000 thus not provided in the procurement plan. Further, a total of UGX.1,131,442,972 has not been utilised, which was released for the construction of Bulisa Justice centre. Construction Works- Ongoing

4 The contractual obligation 123,825,965 32 Not implemented for Kaberamaido, Adjumani, Nakapiripirit, The entire amount has Rukungiri, Mubende, Moyo not been utilised, and Paidha ultimately causing accumulating domestic arrears. Funds meant for retention payment and contractor had already executed the works- the potential for legal redress 5 Develop child-friendly office 120,000,000 34 Not implemented space for child interviews The entire amount has not been utilised, ultimately denying the child beneficiaries the intended objectives.

6 Procurement of 4 40,000,000 35 Not implemented Motorcycles for ODPP-Court operations was ongoing The entire amount has not been utilised, ultimately non-execution of planned procurements in the financial year. 7 Procure vehicles for ODPP- 360,000,000 40 Fully implemented Court operations According to the details Procurement File, only UGX.180M was committed by management for the purchase of M/V using JLOS SWAP funds. 8 Print the National 90,000,000 41 Not implemented Prosecutions Policy Funds not released thus Printing of the National Prosecutions Policy was not executed 9 Print 800 witness protection 48,000,000 42 Not implemented and victims empowerment guidelines for dissemination Printing 800 witness protection and victims empowerment guidelines for dissemination not executed 10 Carry out outreach 100,000,000 43 Partially activities to victims of war implemented in the Western, Nortnern & North-Eastern Uganda. Activity plan not quantified, A total of 4 outreach programmes were conducted, and a balance of UGX.5,088,053 remained unspent 11 Hold countrywide Radio 48,000,000 44 Not implemented and TV talk shows. Radio talk shows were ongoing 12 Train officers how to 150,000,000 46 Not implemented integrate a gender perspective in all activities Not funded, activity not at the ODPP executed 13 Facilitate officers 54,000,000 47 Partially implemented monitoring field data collection and processing Under-funding of UGX.30,000,000 and partial implementation of planned activities 14 Facilitation for the 300,000,000 51 Partially implemented Prosecution & Investigations Team(Research, witness facilitation and tracing

outreach)

15 Train 450 ODPP staff in 75,000,000 52 Fully implemented updated Anti-corruption laws 16 Train in Public Assets 100,000,000 53 Partially implemented Recovery best practices 17 Purchase of128 toll-free 64,000,000 54 Not implemented communication recorders in field offices recorders Procurement not executed within the financial year. 18 Institutionalise monitoring 86,400,000 55 Partially implemented mechanisms of officers convicted for corruption by relevant authorities 19 Prosecution-Led- 250,000,000 58 Partially implemented Investigations & prosecution of corruption cases at Anti-corruption court 20 Purchase and install CCTV 100,000,000 59 Not implemented 10system for Regional offices to detect corrupt The Purchase of tendencies and acts computers and printers were not procured 21 Printing and dissemination 3,000,000 0 Partially implemented of the Internal & JLOS Anti- Corruption strategy/Action On-going Plan 22 Workshop for Regional 50,000,000 60 Fully implemented ODPP 23 Preparation of joint sector 12,000,000 0 Fully implemented annual report 24 Plea-bargain 700,000,000 69 Fully implemented 25 Witness facilitation 400,000,000 74 Fully implemented 26 Prosecution-CM 300,000,000 78 Fully implemented 27 Prosecution-Appeal 120,000,000 80 Fully implemented 28 Prosecution-CM 1,600,000,000 87 Fully implemented 29 Weeding out cases in 92 110,000,000 88 Fully implemented stations 30 Induction of 20 officers 144,000,000 100 Fully implemented 31 Workshops-HQrs 1,000,000 0 Fully implemented

The ODDP planned to achieve the above deliverables through the implementation of 31 outputs. I reviewed 31 outputs with a budget of UGX.7,969,625,965, representing 100% of the total budget and below are my findings.

Observation Recommendation i. Quantification of outputs/activities

for each quarter showing the quantity/quality and physical location of the reported outputs against expenditure. All performance reports should be based on the program budgeting system (PBS) programs and subprograms.

I reviewed the entity performance reports for the financial year 2018/2019 revealed that all the activities were quantified to enable measurement of performance. ii Implementation of the quantified planned outputs

An analysis of the outputs that were quantified revealed that I advised the Accounting although the entity absorbed (97.4%) of the funds that were Officer to commit to the released, some of the activities remained either partially or full utilization of all the not implemented at all. funds received with a view of implementing the Out of the 31 quantified activities assessed, 12 outputs activities as planned. representing 39 % were fully implemented, and 10 outputs representing 32% were partially implemented, and 9 outputs representing 29% were not implemented all. Below is a table showing a summary of the implementation status.

Table showing the level of implementation of quantified outputs

Sn Description Reporting Outputs Performance in % 1 ALL the planned Fully 12 39 out-puts have Implemented been achieved or realised (100%), 2 A portion of Partially 10 32 some of the Implemented planned outputs has been achieved or realised (less than 100%), 3 planned out-puts Not 9 29 have not been implemented achieved or at all realised Total outputs 31 100

The Accounting Officer explained that the balances were due to the delayed procurement process for PROCAMIS remodelling and renovation works.

5.0 Uganda Human Rights Commission – Implementation of planned activities

The Uganda Human Rights Commission (UHRC) is mandated to promote and protect human rights and freedoms in the country in recognition of Uganda’s violent and turbulent history that had been characterised by arbitrary arrests, detention without

trial, torture and brutal repression with impunity on the part of security organs during the pre and post-independence era.

To achieve its mandate, the UHRC planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the entity’s approved work-plans and budgets revealed that the UHRC had an approved budget of UGX.3,084,050,000 out of which UGX.2,443,493,315 was released. The key deliverables for the financial year 2018/19 are summarised in the table below.

Table showing key deliverables for the UHRC for the year Sn Key deliverables Amount Cumulative Audit Comment (UGX) percentage of the approved budget i. Output 2.1: 1,067,000,000 35 Partially implemented; Strengthen Motor vehicle budgeted at measures to reduce UGX.220m not bought, thus human rights Funds not utilised at all violations by JLOS despite 100% releases. Institutions Management only utilised 43% of the funds released in respect to Regional hearing and concluding of 300 cases at tribunal. ii. Output 2.2: 440,660,000 49 Partially implemented; Empower citizens UGX.70,000,000 in respect on Human Rights to Community awareness and obligations through baraza and kraal outreaches not funded. Management utilised only 41% of the funds released for Printing and dissemination of 50,000 IEC materials iii. Output 1.9: 170,320,000 55 Partially implemented; Strengthen Activity not fully funded; transitional justice Management absorbed only and informal justice 80% of funds released processes iv. Output 1.7: 200,000,000 61 Fully implemented Stakeholders empowerment and enhanced access to legal information v. Output 1.2: 376,700,000 73 Partially implemented Strengthen business processes and information management systems enhanced at regional and national level vi. Output 1.3: 600,000,000 93 Not implemented Deconcentrate service delivery to county level by

2021. Completion of Gulu regional office premises vii. Outcome 3: 84,670,000 96 Fully implemented Commercial Justice and the Environment for Competitiveness Strengthened viii. Output 1.8: 88,200,000 98 Fully implemented Promote Gender equality and equitable access to justice ix. Outcome 1: 56,500,000 100 Fully implemented Infrastructure and Access to JLOS Services Enhanced Total 3,084,050,000

The UHRC planned to achieve the above deliverables through implementation of Output/Activities; Refreshers training for newly recruited staff on complaints handling and investigation, Upgrade of Human Rights integrated Information System- Enhancing the system to cater for new functionality, Monitoring the implementation of the case backlog reduction strategy and actual count of files in the ten regional offices, Provision of moto vehicle to facilitate institutional Monitoring and Evaluation in 10 regional offices, Completion of Gulu regional office premises and Purchase of one field vehicles to carry out investigations, one customised civic education van and Printing and dissemination of 50,000 IEC materials among others. Based on the work performed, I noted the following in the implementation of all the 9 (nine) outputs.

Observation Recommendation 5.1 Quantification of outputs/activities

I reviewed the entity performance reports for the financial year 2018/2019 and noted that all the activities were quantified to enable measurement of performance.

5.2 Implementation of the quantified planned outputs

An analysis of the 9 (nine) outputs revealed that although The Accounting Officer is the entity absorbed (50%) of the funds that were released, advised to ensure that some of the activities remained either partially or not funds are utilised for the implemented at all. full implementation of planned activities as Out of the 9 (nine) quantified outputs assessed, 4 (four) stated in the work plan outputs representing 44% were fully implemented, and 4 for the particular year. (four) outputs/activities representing 44% were partially Any hindrances to the

implemented, and 1 (one) output (Output 1.3: implementation of the Deconcentrate service delivery to county level by 2021; activities should be Completion of Gulu regional office premises) representing expeditiously resolved. 12% was not implemented all. A summary in the table below;

Table showing the level of implementation; S/n Reporting Outputs Performance in % 1 Fully Implemented 4 44 (100%) 2 Partially 4 44 Implemented (less than 100%). 3 Not implemented 1 12 Total outputs 9 100

Non-implementation of planned activities implies that the expected services to the beneficiaries were not attained.

Management explained that during the year under review, the Commission was not fully constituted to undertake the commissions' activities. Besides, the late release of funds resulted into delayed commencement of the procurement process. Failure to complete Gulu regional office was due to abandonment of work by the contractor.

6.0 Judicial Service Commission – Implementation of planned activities

The Judicial Service Commission is a specialized appointing Commission with broad oversight functions in relation to services delivered to the people by the Judiciary.

To achieve its mandate, the entity planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the entity’s approved work-plans and budgets revealed that the entity had an approved budget of UGX.2,201,939,000 out of which UGX.1,803,772,144 were released. The key deliverables for the financial year 2018/19 are shown in the table below

Table showing key deliverables for the JSC for the year S/N Activity Description Amount (UGX) Cumulative Audit Comment percentage of the approved budget i. Output 1.1: Eliminate 196,000,000 9 Partially implemented cases that are over three years in the Management planned to fill 8 system vacant positions. However, five (5) positions of Judges of the High Court not filled.

Further, Only 22 judicial officers were trained about the role of JSC in the administration of justice, mind-set change and mental preparedness amidst

deployment out of the planned 40 judicial officers indicating a 55% performance level ii. Output 1.2: Strengthen 598,800,000 36 Partially implemented business processes and information Automation of JSC business management systems process (E-recruitment, E- records Management and upgrading the public complaints management system) is still on-going despite 100% release of funds. The Commission is awaiting a final version of the JSC E-recruitment system from the consultant. Further, a consultant worth 10,00,000 for the development of M&E Framework for JSC plan and assessing service delivery by the judiciary not procured despite 100% release of funds. iii. Output 1.3: 99,400,000 41 Fully implemented Deconcentrate service delivery to county level by 2021 iv. Output 1.7: 520,750,000 65 Partially implemented Stakeholders empowerment and Design and print 10,000 A5 enhanced access to copies of the JSC Client legal information Service Charter(popularization and dissemination) was still ongoing by 30/06/2019; Printing of the charter is awaiting approval by the Commission despite 100% release of funds.

Further, Establishment of a radio station was not executed; the Procurement of Machinery and equipment( Transmitter and others) and obtaining Licence for operating the radio not executed at all worth UGX.110,000,000 despite 100% release. v. Output 2.2: Empower 324,489,000 80 Partially implemented citizens on Human Rights and obligations Anti-corruption barazas and handling corruption-related complaints targeting 50,000 people in 25 districts not implemented at all vi. Output 2.3: Enhance 462,500,000 100 Partially implemented efficiency and effectiveness of JLOS Capacity building of 4 officers Institutions to fight on conduct was Partially corruption implemented: only 3 staff were trained out of the

planned 4 staff representing 75% performance despite 100% release of funds.

Most significantly, The Disciplinary Committee handled and recommended for closure 190 complaints cases in FY 2018/2019 out of the planned300 corruption- related complaints representing 63% performance levels despite the released UGX. 248,078,400 for clearing the back-logs. 2,201,939,000

The JSC planned to achieve the above deliverables through implementation of 21 activities; recruitment of Judicial Officers Judicial Education (Ethics and code of conduct and Performance Management), automation of JSC business process (E-recruitment, E- records Management and upgrading the public complaints management system), Court inspections and follow up actions in 12 magisterial areas and high court circuit, develop M&E Framework for JSC plan and assessing service delivery by the Judiciary, procure a vehicle for court inspections to track absenteeism and non-performance to reduce delayed justice, establishment of 5 functional Judicial Service Commission Regional Offices and to Clear 350 corruption-related complaints against errant judicial officers (investigation, prosecution, serving sermons, DC meetings, paying witnesses and stationery) among others. Based on the work performed, I noted the following in the implementation of the 6 outputs/activities.

Observation Recommendation 6.1 Quantification of outputs/activities

I reviewed six (6) planned outputs/activities with a budget of UGX.2,201,939,000 representing 100% of the total budget as indicated below. The six (6) planned outputs are sub-divided into twenty-two (22) activities. Details are in the table below.

Table showing planned and sampled activities Details Number Budget UGX Total 22(6) 2.2bn activities/(outputs) activities 22(6) 2.2bn sampled/(outputs) Percentage 100% 100%

Review of the entity performance reports for the financial year 2018/2019 revealed that all the outputs were quantified, so I was able to measure performance.

6.2 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified revealed I advised the Accounting that although the entity absorbed (83%) of the funds that were Officer to ensure that released, some of the activities remained either partially or not activities are implemented at all. implemented as planned and should liaise with Out of the 22 quantified outputs/activities assessed, 12 relevant authorities to outputs/activities representing 55% were fully implemented, and ensure sufficient funding 10 outputs/activities representing 44% were partially of the planned activities implemented. Results from the entity performance are summarised in the table below.

Table showing the level of implementation Sn Description Reporting Outputs Performance in % 1 ALL the planned Fully 12 55 out-puts have been Implemented achieved or realised (100%), 2 A portion of some Partially 10 45 of the planned Implemented outputs has been achieved or realised (less than 100%), Total 22 100 outputs

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

The Accounting Officer explained that this was due to under budgeting, delayed completion of activities in order to effect payments, busy schedule of the members of the commission delayed the printing of the Client charter, insufficient funding for instance for output on recruitment of judicial officers, Out of UGX.84,000,000, UGX.24,000,000 was actually received and utilised.

7.0 Uganda Law Society- Implementation of planned outputs/activities

The Uganda Law Society has a constitutional mandate to promote members’ professional development and ethical conduct; promote access to justice for Indigent, marginalised and vulnerable persons in Uganda; contribute to upholding and promoting the rule of law in Uganda; strengthen the institutional capacity of the ULS to become a modern Bar Association. To achieve its mandate, ULS planned to implement and achieve a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans, and budgets revealed that the ULS had an approved budget of UGX.541,864,000 out of which UGX.460,000,000 was released. The key deliverables for the financial year 2018/19 are shown in the table below.

Table showing key deliverables for the ULS services for the year, SN Key Amount(UGX) Cumulative Audit comment deliverables percentage of the approved budget 1 Infrastructure and 505,000,000 93% Partially implemented access to Jlos Services  Radio talk shows, announcements, spot messages and in four regions  Radio talk shows and exhibitions by the Legal Aid Project staff in the seven clinics area of coverage and Kalangala  Hire of tents, chairs, security during the Legal Aid Open week  Meals and refreshments for the participants and facilitators Kabale, Jinja, Kabarole and Kalangala  Stationery for the participants and the facilitators  Printing IEC Materials on refugees rights and obligations, succession, domestic violence, criminal justice system  Stationery to be used during the court processes  Simplify translate and print the Anti Corruption Act

Non implemented

 Contribution towards Annual Rule of Law Symposium  Reprint of SAJCEA Child justice manual and disseminate  Facilitation for trainers to conduct sensitisation in the refugee settlements  Facilitation for 2 toll-free lines at Uganda Law Society 5 Landlines at the Court and CPS for 12 months  Court filing fees for the Seven Legal Aid Clinics  Stationery during the training  Bar Bench For a to address access to Justice barriers and how best to resolve them  Collect, compile, print and publish the compendium of anti-corruption case. 2 Commercial 36,864,000 7% Non implemented Justice and the Environment for  Refreshments for the Central region  Venue hire for Central Region Total 541,864,000

The ULS planned to achieve the above deliverables through the implementation of 31 outputs. Based on the work performed I noted the following in the implementation of the 31 outputs. I assessed all the 31 outputs with a budget worth UGX.541,864,000 and below are my findings.

Observation Recommendation 7.1 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified I advised the Accounting revealed that although the entity absorbed (85%) of the funds Officer to ensure that

that were released, some of the activities remained either there are mechanisms to partially or not implemented at all. ensure business continuity so that Out of the 31 quantified outputs/activities assessed, 12 activities are carried out outputs representing 39% were fully implemented, 10 in a timely and effective outputs/activities representing 32% were partially manner. implemented while 9 outputs/activities representing 29% were not implemented at all.

Below is a table showing a summary of the implementation status. Table showing the level of implementation S/ Reporting Outputs Performance n in % 1 Fully Implemented 12 39 2 Partially Implemented 10 32 3 Not Implemented 9 29 Total outputs 31 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

The Accounting Officer explained that non-Implementation and partial implementation of some of the activities was due to the resignation of two key senior managers who were managing the project.

8.0 Law Development Centre - Implementation of planned outputs/activities

The Law Development Centre (LDC) is mandated to provide legal education and training to Lawyers and non-lawyers, undertake research in topical legal issues and contribute to law reform, produce legal publications (including publication of teaching materials) and law reporting and provide community legal aid services. To achieve its mandate, the LDC planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the entity’s approved work plans and budgets revealed that the LDC had an approved budget of UGX.2,408,072,500, out of which UGX.2,382,907,707 was released. The key deliverables for the financial year 2018/19 were.

Table: Showing key deliverables for LDC for the year Sn Key deliverables Amount Cumulative Audit comment (UGX) percentage of the approved budget a) Strengthen business 180,000,000 8 Fully implemented processes and information management systems b) Information Management 95,000,000 12 Fully implemented Systems of institutions integrated c) Supervision and M&E 99,500,000 16 Fully implemented systems enhanced d) Deconcentrate service 596,141,000 42 Partially implemented delivery to county level by 2021

e) Strengthen Justice for 270,480,000 54 Fully implemented children f) Capacity for duty bearers 161,800,000 61 Fully implemented and institutions in child justice enhanced g) Disposal of child-related 11,000,000 61.5 Fully implemented cases fast-tracked at all levels of the justice chain h) Strengthen access to 228,700,000 71.5 Fully implemented legal aid services i) Stakeholders 75,615,207 74.8 Fully implemented empowerment and enhanced access to legal information j) Promote gender equality 142,500,000 80.8 Partially implemented and equitable access to justice k) Enhance efficiency and 275,000,000 92.8 Fully implemented effectiveness of JLOS Institutions to fight corruption l) Reform, enforce and 162,171,500 100 Fully implemented update laws to promote competitiveness and regional integration Total 2,297,907,707

The LDC planned to achieve the above deliverables through the implementation of 12 outputs. I sampled 12 outputs representing 100% of the total budget for review and below are the findings.

Observation Recommendation 8.1 Quantification of outputs/activities

Out of the 12 outputs with a total budget of UGX.2,408,072,500 implemented by the entity during the financial year, I reviewed all the 12 outputs representing 100% of the total budget.

Further scrutiny of the LDC performance reports for the financial year 2018/2019 revealed that all the 12 outputs were quantified to enable measurement of performance.

8.2 Implementation of the quantified planned outputs I advised the Accounting An analysis of the outputs/activities that were quantified Officer to ensure that revealed that although the entity absorbed (100%) of the realistic budgets and funds that were released, some of the activities remained proposals are made to either partially or not implemented at all. Out of the 12 enable full implementation quantified outputs assessed, 10 outputs representing 83% of the planned activities were fully implemented, 2 (two) outputs representing 17% were partially implemented. Results of the entity performance are summarised in the table below.

Table showing the level of implementation S/n Description Reporting Outputs Performance in % 1 ALL the planned Fully 10 83% out-puts have Implemented been achieved or realised (100%). 2 A portion of Partially 2 17% some of the Implemented planned outputs have been achieved or realised (less than 100%). Total outputs 12 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

Management explained that funds allocated and released were not enough for undertaking the planned activities.

9.0 Tax Appeal Tribunal (TAT) - Implementation of planned activities

I observed that the Tax Appeal Tribunal (TAT) is legally mandated to adjudicate tax- related disputes between the Uganda Revenue Authority (URA) and taxpayers. The Tribunal was set up by an Act of Parliament as a specialised court to provide the taxpayer with easily accessible, efficient and independent arbitration in tax disputes with URA. This is part of Government efforts to provide a conducive environment for doing business in Uganda so that investors can develop confidence in the economy. TAT, therefore, enhances taxpayer compliance and smoothen revenue collection in the long run.

To achieve its mandate, the Tax Appeal Tribunal (TAT) planned to implement and achieve a number of both recurrent and development deliverables under the JLOS- SWAP projects. A review of the entity’s approved work plans and budgets revealed that the TAT had an approved budget of UGX.726,460,000 out of which UGX.628,000,000 was released.

The key deliverables for the financial year 2018/19 are indicated in the table below.

Table: Showing key deliverables for the TAT for the year Sn Key deliverables Amount (UGX) Cumulative Audit conclusion % of the Fully, partially, or Not approved implemented budget 1 No. of motor vehicle to be 180,000,000 24.8 Fully Implemented procured for court attendance (1) 2 No of case backlogs to be 250,000,000 59.2% Partially Implemented heard by the tribunal (200) due to under funding 3 No. of online Library 30,000,000 63.3% Fully Implemented software and subscription to be Purchased (1) 4 No. of stakeholders 40,000,000 68.8% Fully Implemented meetings to be conducted

at regional level (8) 5 No. of Officers to be paid 27,360,000 72.6% Partially Implemented Perdiem (4) due to underfunding 6 No. of assorted textbooks 50,000,000 79.5% Partially Implemented to be procured (250) due to underfunding 7 No. of brochures to be 10,000,000 80.9% Fully Implemented purchased (5000) 8 No. of Newspaper 20,000,000 83.6% Fully Implemented supplements to be issued(2) 9 No. of Radio talk shows to 18,000,000 86.1% Fully Implemented be held (2) 10 No. of Officers to be trained 60,000,000 94.3% Partially Implemented in law, accounting and tax due to underfunding arbitration (5) Total 685,360,000 94.3%

The TAT planned to achieve the above deliverables through the implementation of 15 outputs. I sampled 10 outputs worth UGX.640,560,000 representing 88% of the total budget for review and below are my findings.

Observation Recommendation 9.1 Quantification of outputs/activities

I reviewed 10 planned outputs with a budget of UGX.0.640bn, representing 88% of the total budget. And all the sampled outputs were quantified to facilitate performance measurement. 9.2 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified revealed I advised the Accounting that although the entity absorbed (100%) of the funds that were Officer to continue released, some of the activities remained either partially or not engaging the sector implemented at all. Secretariat to ensure adequate funding in Out of the 10 quantified outputs assessed, six (6) outputs future and also ensure representing 60% were fully implemented, and four (4) outputs that key activities are representing 40% were partially implemented. A summary is in the prioritised during table below. implementation.

Table showing the level of implementation S/ Reporting Output Performa n nce in % 1 Fully Implemented (100%) 6 60 2 Partially Implemented (less 4 40 than 100%). Total outputs 10 100

Management explained that a number of activities that constitute the 40% were partially implemented because of underfunding of 13.5% of the total budget.

10.0 Uganda Prison Services – Implementation of planned activities

The Uganda Prisons Service (UPS) is mandated to protect, promote and fulfil the rights of those incarcerated. This mandate is achieved through the mission of contributing to the protection and development of society by providing safe, secure and humane

custody of prisoners while placing human rights at the centre of their correctional programmes. To achieve its mandate, the entity planned to implement and achieve a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans, and budgets revealed that the UPS had an approved budget of UGX.14,807,112,358 out of which UGX. 13,610,290,243 was released. The key deliverables for the financial year 2018/19 listed in the table below;

Table showing key deliverables for the Uganda Prison Services for the year S/N Key deliverables Amount Cumulat (UGX) ive percent age of the approve d budget i. Outcome 1: 13,644,112,358 92.1% Partially implemented Infrastructure and  Training of 50 staff in Access to JLOS customer care in 6 regions Services Enhanced  Specialised physcho social treatment of inmates  Social integration of offenders  Construction of admin block, 1 ward, kitchen, external works at Nwoya prison  Construction of admin block, 1 ward, kitchen, external works at Kyenjojo prison  Construction of admin block, 1 ward, kitchen, external works at Mutufu prison  Construction of admin block, 1 ward, kitchen, external works at Sheema prison ii. Outcome 2: 1,118,000,000 7.6% Partially implemented Observance of human  Induction & training of visiting rights and fight justices per region in 4 regions against crime  Facilitation of the activities of visiting justices in 9 regions iii. Outcome 3: 45,000,000 0.3% Commercial Justice Not implemented and the Environment  Harmonisation and for Competitiveness domestication of regional Strengthened laws Total 14,807,112,3 100% 58

The UPS planned to achieve the above deliverables through the implementation of 51 outputs. Based on the work performed, I noted the following in the implementation of the 51 outputs. I assessed all the 51 outputs with a budget worth UGX. 14,807,112,358 and below are my findings.

Observation Recommendation 10.1 Non-Quantification of outputs/activities

Out of the 51 outputs with a total budget of I advised the Accounting UGX.14,807,112,358 implemented by the entity during the Officer to set clearly financial year, I assessed all the 51 outputs/activities as identifiable performance indicated in the table below. targets and indicators to enhance performance Table showing planned and sampled outputs assessment to be Details Number Budget (UGX) undertaken and to act as Total Outputs 51 14,807,112,358 a basis for the figures Outputs sampled/ assessed 51 14,807,112,358 budgeted for in the Percentage 100% 100% various outputs. The

Review of the entity performance reports for the financial year 2018/2019 revealed that out of 51 outputs/activities assessed/reviewed, 5 outputs representing 9.8% of the total outputs were not quantified to enable measurement of performance.

I observed that, in these cases, management reported in generic ways, i.e. Effectiveness of UPS rehabilitation process in reducing recidivism, linking refugees’ inmates to actors in the criminal justice systems, Facilitation of the activities of visiting justices in 9 regions with no details on number of judges involved, and data collected, with no clear targets and performance measures to enhance performance evaluation of the outputs or activities.

The failure to quantify outputs and deliverables was attributed to the lack of suitable performance indicators for the above outputs.

Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output, and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved.

The Accounting Officer explained that the JLOS Work plan format has a column for quantity and this is where each output is quantified to inform the budget for each activity/output 10.2 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified I advised the Accounting revealed that although the entity absorbed (91%) of the Officer to ensure that funds that were released, some of the activities remained activities are either partially or not implemented at all. implemented as planned

Out of the 46 quantified outputs/activities assessed, 31 outputs/activities representing 67% were fully implemented; 14 outputs/activities representing 31% were partially implemented while 1 output/activity representing 2% were

not implemented at all. Below is a table showing a summary of the implementation status.

Table showing the level of implementation S/ Reporting Outputs Performance n in % 1 Fully Implemented 31 67 2 Partially Implemented 14 31 3 Not Implemented 1 2 Total outputs 46 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, harmonization and domestication of regional laws was not implemented.

The Accounting Officer explained that the non and partial implementation of some of the activities was majorly as a result of budget shortfalls and late release of funds for example the harmonization and domestication of regional laws was not implemented because it was a donor fund planned activity and no money was released against this activity and due to multi-year programming for example some activities reflected were planned to be implemented over years. These include Kitalya Mini max, Sheema, Kyenjojo, Nwoya and Mutufu prisons. These may be seen to have been partially implemented during the year, but the programming was as such with completion to be in subsequent year(s). These projects are being completed this year 2019/20. Management however indicated that the Service will continue to engage the steering committee and sector secretariat to ensure that Development Partners meet their commitments

11.0 Directorate of Citizenship and Immigration Control (DCIC) – Implementation of planned activities

The Directorate of Citizenship and Immigration Control has a constitutional mandate to control, regulate and facilitate citizenship and immigration in Uganda. To achieve this mandate, DCIC planned to implement a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans, and budgets revealed that the entity had an approved budget of UGX.2,955,800,000 out of which UGX.1,918,000,000 was released. The key deliverables for the financial year 2018/19 listed in the table below.

Table showing key deliverables for the DCIC for the year S/N Key deliverables Amount Cumulative Audit Comment UGX percentage of the approved budget i. Output 1.2 330,000,000 11% Non implemented Administration activities  Procurement of E- immigration local servers  Procurement of Hardware (workstations plus)

ii. Output 1.3 831,000,000 28% Not implemented Deconcentrate service activities delivery to county level  Procure 1 vehicle Double by 2021 Cabin Pick up to cover- Ntoroko, Busunga border posts  Radio call equipment, a mast, operators centre, repeater  Procurement of a speed boat for the Watch List of Suspected Persons committee (DCIC, UPF, UHRC) at Ntoroko R. Semiliki iii. Output 2.2 Empower 90,000,000 3% Partially implemented citizens on Human activities Rights and obligations  Radio talk shows iv. Output 2.3 Enhance 140,000,000 5% Partially implemented efficiency and activities effectiveness of JLOS  Installation of CCTV Institutions to fight cameras to monitor corruption operation at various borders and the Archiving centre v. Output 3.2 Strengthen 1,382,600,000 47% Partially implemented business registries activities  Digitisation of records and automation of passport processes  Regional Passport tracking and alert system

The DCIC planned to achieve the above deliverables through the implementation of 29 outputs. Based on the work performed, I assessed all the 29 outputs with a budget worth UGX.2,955,800,000 and below are my findings.

Observation Recommendation 11.1 Implementation of the quantified planned outputs

An analysis of the outputs revealed that all outputs were I advised the quantifiable to facilitate performance measurement and accounting officer to although the entity absorbed 100% of the funds that were ensure that there is released, some of the activities remained either partially or not the timely implemented at all. implementation of the

Out of the 29 outputs assessed, 20 outputs representing 69% activities for which were fully implemented, 4 (four) outputs representing 14% funds have been were partially implemented while 5 (five) outputs representing released. 17% were not implemented at all. Results of the entity performance are summarised in the table below.

Table showing the level of implementation S/ Reporting Outputs Performance n in % 1 Fully Implemented 20 69 2 Partially Implemented 4 14 3 Not Implemented 5 17 Total outputs 29 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

The Accounting Officer explained that DCIC lacked leadership during the period under review. However, the New leadership has been instituted implementation review meetings and quarterly performance review meetings

11.2 Diversion of funds to non-planned activities

I noted that DCIC budgeted and received UGX.120,000,000 I advised the for Purchase of Modern Marine Speed Boat to be used for Accounting Officer to patrolling the waters in the oil region. However, these funds always seek approval were diverted by management to purchase a Double Cabin prior to diverting pick Up UG0334G for border patrol for Ntoroko Cluster funds from one activity to another, Diversion of funds creates deficiencies in planning, thus even when both affecting service delivery to the citizenry. Poor Budget activities are in the adherence can have dire consequences on the directorate as work-plan. funding agencies might withdraw from funding the directorate

The Accounting Officer explained that the money allocated for a speed boat was insufficient to procure a speed boat. When a market survey was carried, it was established that the required speed boat cost more than UGX.250 million shillings. Management then decided to top up the available UGX.120m with a balance of UGX.64m on GoU budget and purchased a double cabin pickup that was urgently needed to cover the same cluster.

12.0 Ministry of Gender Labour and Social Development – Implementation of planned activities

The Ministry of Gender Labour and Social Development (MoGLSD) has a constitutional mandate to promote cultural growth, skills development and labour productivity while promoting gender equality, labour administration, social protection and transformation communities To achieve its mandate, the ministry planned to implement and achieve a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans, and budgets revealed that the MoGLSD had an approved budget of UGX.2,835,400,000 out of which UGX.2,763,575,710 was released. The key deliverables for the financial year 2018/19 are shown in the table below.

Table showing key deliverables for the MoGLSD for the year S/N Key deliverables Amount Cumulative Audit Comment percentage of the approved budget i. Infrastructure and 2,835,400,000 100% Partially Implemented access to JLOS  Allowances to services Officials from JLOS Institutions and MGLSD  Procurement of Fuel- Training of Probation and Welfare Officers in Charge of Remand Homes and Rehabilitation Centres  Procurement of Meals and Refreshments- Training of Probation and Welfare Officers in Charge of Remand Homes and Rehabilitation Centres  Procurement of Stationery-  Payment of Allowances-Training of Probation and Welfare Officers in Charge of Remand Homes and Rehabilitation Centres  Purchase of vehicle for Kabale Regional Remand Home  Resettlement of children after attendance to courts  Fuel for attendance to courts by juveniles  Transport facilitation for probation officers t handle children cases, resettlement and tracing of relatives  Construction of Kabale remand Home (phase 2)

Not Implemented  Purchase of minibus for panellists- Industrial court  Procurement of 8 Computers for the Remand Homes

 Payment of balance for Naguru Van Total 2,835,400,000

The entity planned to achieve the above deliverables through the implementation of 23 activities. I reviewed all the 23 activities with a budget of. UGX 2,835,400,000 representing 100% of the total budget and below are the findings.

Observation Recommendation 12.1 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified I advised the Accounting revealed that although the entity absorbed (93.0%) of the Officer to commit to the funds that were released, some of the activities remained full utilisation of all the either partially or not implemented at all. funds received with a view of implementing the Out of the 23 quantified outputs/activities assessed, 10 activities as planned. outputs/activities representing 43.5% were fully implemented; 10 outputs/activities representing 43.5% were partially implemented while 3 outputs/activities representing 13% were not implemented at all. Below is a table showing a summary of the implementation status.

Table showing the level of implementation Sn Reporting Outputs Performance in % 1 Fully Implemented 10 43.5 2 Partially Implemented 10 43.5 3 Not Implemented 3 13 Total outputs 23 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

The Accounting Officer explained that in future, management will follow the approved implementation of the work plan. The Accounting Officer further explained that all non-implemented and partially implemented activities would be implemented fully in the subsequent financial year.

13.0 Judiciary - Implementation of planned activities

Judiciary is mandated to adjudicate cases in order to protect and defend the constitution. This is aimed at fostering the rule of law for the promotion of good governance.

To achieve this mandate, the Judiciary planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. The Judiciary JLOS-SWAP had an approved budget of UGX.19,472,510,000, out of which UGX.15,366,355,200 was released. The key deliverables for the financial year 2018/19 are indicated in the table below.

Table: Showing deliverables for the Judiciary for the year Sn Key deliverables Amount Cumulativ Audit conclusion (UGX) e Fully, partially, or percentag Not implemented e of the approved budget 1 No. of Criminal-CM to be disposed off( (2000) 500,000,000 2.60% Fully Implemented 2 No. of cases to be Weed out by-RHC (Per Circuit)(202) 180,000,000 3.50% Fully Implemented 3 No. of Family-CM to be disposed of (844) 126,600,000 4.10% Partially Implemented 4 No. of Backlog Cases to be disposed of by civil division (795) 397,500,000 6.10% Partially Implemented 5 No. of Backlog Cases to be disposed off by Family Division (563) 112,600,000 6.70% Fully Implemented 6 No. of backlog case to be disposed of 1,500,000,00 by Criminal Circuits 0 14.40% Not quantified 7 No. of Backlog Cases to be disposed of by Criminal Division 100) 100,000,000 14.90% Fully Implemented 8 No. of backlog cases to be disposed of by Civil-Circuits 400,000,000 16.9 Not quantified 9 No. of Backlog Cases to be disposed of by Court of Appeal ( 113) 395,500,000 18.90% Fully Implemented 10 No. of case backlog clearance plans with clear KPI and Targets to be Prepared for court review(82) 246,000,000 20.20% Fully Implemented 11 No. of Chief Magistrates Courts to be Installed with LANs for 4 Registries in the (Kasangati, Nabweru, Luwero, Kitgum, Kanungu and Kapchorwa)(10) 300,000,000 21.70% Not Implemented 12 No. of registries in the High Court to be provide Computers + Software (4 Civil & 4 Criminal)(40) 140,000,000 22.40% Not Implemented 13 No. of CCTV systems to be deployed in Registries in SC, CoA & 2O HCs (Luwero, Lira, Mubende, Mpigi, Masaka, Mbarara, Fort Portal, Masindi, Hoima(6) 10,800,000 22.45% Not Implemented 14 No. of Case backlog reduction strategy to be evaluated(2) 60,000,000 22.75% Fully Implemented 15 N. of quarterly performance reports to be produced(2) 40,000,000 22.95% Not Implemented 16 No. of new innovations ( small Claims , Mediation and Plea bargaining) to be Monitored and evaluated(1) 120,000,000 23.55% Not Implemented 17 No. of Judiciary monitoring and evaluation system (Consultancy)to be Developed and automated(1) 20,000,000 23.65% Not Implemented 18 No. of staff to be trained in management of development results(3) 90,000,000 24.15% Fully Implemented 19 No. of Vehicle to be procurement to improve efficiency of the policy and Planning Unit(1) 180,000,000 25.05% Not Implemented 20 No. of quarterly collection and Analysis of Gender disaggregate data to be collected by Registry of Planning (4) 100,000,000 25.55% Fully Implemented 21 No. of Courts to be Piloted with e- filing in 3 (Court of Appeal), 1No. Division of the High Court - Criminal Division, 1No. Upcountry High Court - 225,000,000 26.65% Not Implemented

Jinja)(3)

22 No. of research to be conducted Per Quarter(1) 180,000,000 27.55% Not Implemented 23 No. of assorted cases & laws to demystify research and decision making for judicial officers & researchers to be Digested & Published(1) 24,000,000 27.65% Not Implemented 24 No. of IEC materials to demystify and enhance learning and knowledge through IECs published online to be developed & published(1) 45,000,000 27.85% Not Implemented 25 No. of constructions to be Completed at Buhweju Justice Centre(1) 900,000,000 32.45% Not Implemented 26 No. of constructions to be Completed at Buyende Justice Centre(1) 700,000,000 36.05% Partially Implemented 27 No. of constructions to be Completed at Nakaseke Justice Centre(1) 800,000,000 40.15% Not Implemented 28 No. of constructions to be Completed at Nwoyau Justice Centre(1) 500,000,000 42.75% Partially Implemented 29 No. of constructions to be Completed at Masindi Mini JLOS Centre Retention 700,000,000 46.35% Fully Implemented 30 No. of constructions to be Completed at Wakiso Mini JLOS Centre Retention 60,000,000 46.65% Fully Implemented 31 No. of constructions to be Completed at tooma Court Retention 500,000,000 49.25% Fully Implemented 32 No. of constructions to be Completed at Apala Staff Quarters Retent 30,000,000 49.35% Not Implemented 33 No. of constructions to be Completed at Amuria Court Retention 30,000,000 49.45% Not Implemented 34 No. of constructions to be Completed at Paidha Court Retention 40,000,000 49.65% Not Implemented 35 No. of constructions to be Completed at Judicial Training Institute Retention 300,000,000 51.15% Not Implemented 36 No. of Vehicles to be Procured for Magistrates G1 (Rubirizi, Buhweju, Abim, Kaabong, Nakapiripirit, Kisoro, Buyende, Bwera, Katakwi and Lake Katwe)(4) 720,000,000 54.85% Not Implemented 37 No. of furniture to be Procured for Grade One Courts (5) 175,000,000 55.75% Not Implemented 38 No.of justice centres to be Constructed 1,700,000,00 (Sheema Court, DPP and Police)(1) 0 64.45% Partially Implemented 39 No.of justice centres to be Constructed 1,000,000,00 (Bulisa Court, DPP and Police)(1) 0 69.55% Not Implemented 40 No. of toll free Monthly Subscriptions for 3 Service points office lines ( 18 lines each month @ Shs.500,000 each) to be made(6) 36,000,000 69.75% Partially implemented

41 No. of Service Point through Litigation at a cost of Ugx. 200,000 each case (30 cases * 3 * 6 service points)to be Resolve Disputes through Mediation and Litigation. JCU(4) 432,000,000 71.95% Partially implemented 42 No. of cases per month per Service Point to be Resolved at a cost of Ugx. 50,000 par quarter (30 cases per center * 6 centres at a cost of ugx.200,000)(4) 36,000,000 72.15% Partially implemented 43 No. of Mobile legal clinics and Barraza’s to be conducted in the communities (One legal aid clinic per quarter targeting at least 150 people at each of the 10 district of operation) i.e 10 districts. Each Barraza will cost 2,200,000(4) 88,000,000 72.55% Fully Implemented 44 No. of Outreaches to be conducted in Schools, Women groups, PWDs, Refugee communities, Police and Prisons(4) 108,000,000 73.05% Not Implemented 45 No. of Specialized sessions to be conducted by 20 High Court (5 sessions @20 cases per Qtr at Ush.1,000,000 per case)(200) 200,000,000 74.05% Partially Implemented 46 No. of Sessions to be conducted by 40 Lower Court (10 Sessions @40 Cases per Quarter as Ushs.200,000 per case)(1600) 320,000,000 75.65% Partially Implemented 47 No. of magistrates to be trained in Effective Handling of SGBV and EVAWG(70) 77,000,000 76.05% Not Implemented 48 No. of high profile international crimes to be disposed off -Uganda Vs Thomas Kwoyelo Ali(1) 500,000,000 78.65% Partially Implemented 49 No. of Community Outreach and Advocacy Sessions to be conducted(1) 49,000,000 78.85% Partially Implemented 50 No. of Land case backlog to be handled by- CM( 1431) 357,750,000 80.65% Partially Implemented 51 No. of case backlogs to be handled by Land Div.( 582) 145,500,000 81.35% Fully Implemented 52 No. of case backlogs to be handled by Land-Circuits( 988) 247,000,000 82.65% Partially Implemented 53 No. of case backlogs to be handled by Commercial-Circuits(1000) 250,000,000 83.95% Partially Implemented 54 No. of legal reference materials including EA law reports to be procured(12) 360,000,000 85.75% Fully Implemented 55 No. of Small Claims training to be conducted to inculcate knowledge and skills to Magistrates Grade One and Support Staff in small claims procedure(1) 30,000,000 85.85% Not Implemented 16,884,250, Total 000 85.85%

The Judiciary planned to achieve the above deliverables through the implementation of 87 outputs. I sampled 55 out-puts worth UGX.16,884,250,000 representing 85.85% of the total budget for review and below are my findings.

Observation Recommendation 13.1 Non-Quantification of outputs/activities

Out of the 87 outputs with a total budget of The Accounting Officer UGX.19,472,510,000 implemented by the entity during the is advised to quantify its financial year, I sampled and reviewed 55 outputs with a budget planned outputs and of UGX.16,884,250,000 allocate money for each activity in the work Review of the entity performance reports for the financial year plan. 2018/2019 revealed that out of 55 outputs assessed, 2 outputs representing 3.6% of the total outputs sampled were not quantified to enable measurement of performance.

I observed that, in these cases, management reported in generic ways. For instance; the achieved outputs for the number of backlog case disposed of by Criminal and civil Circuits was not stated.

Management explained that by the time of the audit, the activities had not been quantified.

13.2 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified I advised the revealed that although the Judiciary absorbed (97.5%) of the Accounting Officer to funds that were released, some of the activities remained either continue engaging with partially or not implemented at all. relevant stakeholders for release of Out of the fifty-five (53) quantified outputs assessed, fifteen appropriated resources (15) outputs representing 27.3% were fully Implemented, and also ensure that fifteen (15) outputs representing 27.3% were partially key activities are implemented while twenty-three (23) outputs representing prioritised during 41.8% were not implemented at all and two (2) achieved implementation. outputs representing 3.6% were not quantified. A summary showing implementation levels is in the table below.

Table showing the level of implementation Sn Reporting Outputs Performance in % 2 Fully Implemented (100%) 15 28.3 3 Partially Implemented (less 15 28.3 than 100%) 4 Not Implemented (0%) 23 43.4 Total outputs 53 100

The failure to achieve planned outputs was attributed to the late release of funds by the secretariat, funds for some activities were not released, and implementation of some activities was still ongoing.

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

Management explained that some activities were not implemented due to the late release of funds, funds for some activities were not released, and some activities were still ongoing.

14.0 Uganda Registration Services Bureau - Implementation of planned activities

The Uganda Registration Services Bureau’s (URSB) operations and mandate comprise of; business registration, civil registration, protection of intellectual property rights, the official receiver in the liquidation of companies and bankruptcy matters; and collection of non-tax revenue arising from registration services. This is aimed at providing accessible, reliable and innovative registration services for a formalized economy.

To achieve its mandate, URSB planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the entity’s JLOS - SWAP approved work plans, and budgets revealed that the URSB had an approved budget of UGX.2,834,132,000 out of which UGX.2,500,000,000 was released. The key deliverables for the financial year 2018/2019 are indicated in the table below.

Table: Showing key deliverables for the URSB for the year Sn Key deliverables Amount Cumulative Audit Comment percentage

1 No. of motor vehicle to be purchased for 180,000,000 6.3% Fully Implemented the Planning Unit (1) 2 No. of Form F for FBOs to be purchased 23,232,000 7.1% Not Implemented and distributed (484) 3 No. of certificate details form notice of 129,600,000 11.7% Not Implemented marriage forms and statutory declaration forms to be purchased and distributed (2700) 4 No. of UDMS Scanner to be purchased (1) 45,000,000 13.3% Fully Implemented 5 No. of foldable plastic chairs with metal 10,200,000 13.6% Not Implemented stands to be purchased (60) 6 No. of small generators to be purchased 72,000,000 16.1% Partially (6) Implemented 7 No. of office desks to be purchased (12) 24,000,000 16.9% Not Implemented 8 No. of foldable tables with plastic tops and 76,800,000 19.6% Fully Implemented metal stands to be purchased(12) 9 No. of electronic notice board for civil 5,000,000 19.85 Fully Implemented marriages to be purchased(1) 10 No. of tents for Business clinics(50 seater 100,800,000 23.3% Fully Implemented branded) to be purchased(6) 11 No. of Office Chairs for head office, 85,500,000 26.3% Not Implemented regional offices and one-stop shop to be purchased(57) 12 No. of Mobile Van to be purchased(1) 200,000,000 33.3% Fully Implemented 13 No. of Setup and integration with URSB 109,500,000 37.2% Not Implemented systems(BRS, CRIMS,EDMS, IPAS) to be procured-(1) 14 No of System development to be 800,000,000 65.4% Fully Implemented procured(1)

15 No. of user acceptance testing to be 110,000,000 69.3% Not Implemented procured(1) 16 No. of Brochures to be procured(25000) 50,000,000 71.1% Not Implemented 17 No. of TV talk shows to be telecasted(24) 216,000,000 78.7% Partially Implemented 18 No. of Radio Jingles to be aired 9,000,000 79% Not Implemented 19 No of billboards to be placed on main 24,000,000 79.8% Not Implemented routes into the city to promote marriage registration(12) 20 No. of posters to be procured(10000) 20,000,000 80.5% Not Implemented 21 No. of days to be facilitated to conduct 114,000,000 84.5% Fully Implemented mobile clinics(120) 22 No. of workshops to be carried out(1) 70,000,000 87% Fully Implemented 23 No. of accommodation to be paid for 70,000,000 89.5% Fully Implemented participants(1) Total 2,544,632,000 89.5%

The URSB planned to achieve the above deliverables through the implementation of 39 outputs. I sampled 23 outputs worth UGX.2,544,632,000 representing 89.5% of the total budget for review and below are the findings.

Observation Recommendation 14.1 Quantification of outputs/activities

I reviewed the entity performance reports for the financial year 2018/2019 and noted that all the activities were quantified to enable measurement of performance. 14.2 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified I advised the Accounting revealed that although the entity absorbed (96%) of the Officer to ensure funds that were released, some of the activities remained adequate planning and either partially or not implemented at all. prioritize implementation of key activities. Out of the twenty (23) quantified outputs assessed, ten (10) outputs representing 43.5% were fully Implemented, two (2) outputs representing 8.7% were partially implemented while eleven (11) outputs representing 47.8% were not implemented at all. A summary of the implementation status is in the table below. Table showing the level of implementation S/n Reporting Outputs Performance in % 2 Fully Implemented 10 43.5% (100%) 3 Partially Implemented 2 8.7 % (less than 100%) 4 Not Implemented (0%) 11 47.8% 23 100%

The failure to achieve planned outputs was attributed to delayed release of funds by the secretariat, delayed delivery of motor vehicles and under funding.

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

Management explained that it has instituted budget monitoring functions to ensure that planned activities are carried out.

15.0 Uganda Police Force - Implementation of planned activities

The Uganda Police Force (UPF) has a constitutional mandate to protect life and property, preserve law and order, for crime prevention and detection, for Institutional development, governance and management in order to achieve its mandate, the entity planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects

To achieve this mandate, UPF planned to implement a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans, and budgets revealed that the entity had an approved budget of UGX.13,037,458,000 out of which UGX.10,704,370,617 was released. The key deliverables for the financial year 2018/19 listed in the table below.

Table showing key deliverables for the Uganda Police for the year S/N Cumulative Audit Comment Key deliverables Amount % age 1 Output 1.1. Eliminate 1,860,000,000 14% Not Implemented cases that are over  Consultancy services three years in the  Procure Beds to train300 system Aid to CID on evidence collection  Procure Sanitary Towels during Train300 Aid to CID on evidence collection  Procure Blankets  Transport costs  Procure File Cabinets for CID  Printing manuals (SOP) for CID  Hire a short time consultancy  Procure Motorcycles  Investigating Tracing and summoning of witnesses.  Printing Cl during evidence collection

Partially implemented  Facilitation of detectives and witnesses in the

investigations - Weed out 4,000 cases that are more than 3 years.  Construction of Bududa and Omoro Police Stations  Training costs - to CID on evidence collection, file compilation.  training costs - to CID on evidence collection, file compilation (second batch)  Building materials  Subsistence allowances to CID on evidence collection, file compilation.  Anti-Torture, Domestic Violence, POMA, Act copies  Training costs to CID on evidence collection, file compilation.  Casual labor costs during training to CID on evidence collection, file compilation.  Printing costs during training by CID on evidence collection, file compilation.  Subsistence Allowances during Training on evidence collections  Procurement of Cameras during Training on evidence collection Procurement of Cameras during Training on evidence collection 2 Output 1.2: Strengthen Partially implemented Business Processes and  Construction of Court, Information DPP and Police Station - management systems 1,727,700,000 28% Serere Justice Centre 3 Output 1.3: Full implemented Deconcentrate service delivery to County Level by 2021 3,100,000,000 51% 4 Output 1.4: Strengthen Full implemented Justice for Children 366,800,000 54% 5 Not Implemented  Procure 15 computers to support investigations of Output 1.6: Strengthen Homicide, SGBV, Cyber, Measures to effectively Corruption and War and efficiently prevent crime. and respond to crime 3,278,410,000 79%  Break tea, Lunch, water

and Evening Tea during the review of data collection tools  Payment of subsistence Allowances during Review crimes data collection tools to harmonies with International crime classification for Official statistics  Transport refund to participants during Review crimes data collection tools to harmonies with International crime classification for Official statistics  Procure 25 Scene of Crime (SOCO)kits  IEC materials to Conduct sensitization on Road safety and crime to BODA BODA and Taxi Operators

Partially implemented  Training costs - to 350 Investigators and CT personnel’s in Homicide, Kidnaps and Rescue, Economic crime.  Allowances to doctors - to Carry out 3,000 Postmortem(homicide)ex aminations  training costs for 140 SOCOs on sexual evidence collection and preservation  IEC materials(stickers) to Conduct community sensitization of Neighborhood watch and Mayumba kumi in KMP, Masaka, Lira,Rwenzori etc.  Radio Talk Shows to conduct community sensitization of Neighborhood watch and Mayumba kumi in KMP, Masaka, Lira,Rwenzori etc. 6 Output 1.7: Not implemented Stakeholders  Training costs for 300 empowerment and 252,100,000 81% Front Desk (Counter

enhanced access to Staff)in customer Care legal information  Procure Television sets  Installation Electronic billboards to 5 stations. Partially implemented  Printing - to develop and disseminate a client charter 7 Output 1.8: Promote Full implemented Gender Equality and equitable access to Justice 180,500,000 83% 8 Output 1.9: Strengthen Full implemented Transitional Justice and Informal Justice processes 71,200,000 83% 9 Partially implemented Output 2.1: Strengthen  Construction materials to measures to reduce Construct 2 Blocks of human rights violations staff Houses in by JLOS institutions 1,508,360,000 95% Kalangala and Bulambuli 10 Output 2.3: Enhance efficiency and effectiveness of JLOS institutions to fight Corruption 692,388,000 100% TOTAL 13,037,458,000

The UPF planned to achieve the above deliverables through the implementation of 143 outputs. Based on the work performed, I noted the following in the implementation of the 143 outputs. I assessed all the 143 outputs with a budget worth UGX.13,037,458,000 and below are the findings.

Observation Recommendation 15.1 Non-Quantification of outputs/activities

Out of the 143 outputs with a total budget of I advised the Accounting UGX.13,037,458,000 implemented by the entity during the Officer to set clearly financial year, I reviewed all the 143 outputs with a budget identifiable performance of UGX.13,037,458,000 representing 100% of the total targets and indicators to budget as indicated the table below. enhance performance assessment to be Table showing planned and sampled outputs undertaken and to act as Details Number Budget a basis for the figures Total Outputs 143 13,037,458,000 budgeted for in the Outputs sampled 143 13,037,458,000 various outputs. Percentage 100% 100%

Review of the entity performance reports for the financial year 2018/2019 revealed that out of 143 outputs assessed, 16 outputs representing 11% of the total outputs were not quantified to enable measurement of performance.

I observed that, in these cases, management reported in generic ways, i.e. Support to PPU Conducting joint Anti- Corruption training, Complete the development of Human Rights Policy.

The Accounting Officer explained that all performance reports were based on the format provided by the JLOS secretariat. All the outputs were quantified as for provided in the three outcomes of; 1- Infrastructure and access to Jlos services, 2-Observance of Human Rights and Fight against Corruption 3- Commercial Justice and the Environment for Competitiveness. 15.2 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified I advised the accounting revealed that although the entity absorbed (79%) of the officer to ensure that funds that were released, some of the activities remained there is the timely either partially or not implemented at all. implementation of the activities for which funds Out of the 127 quantified outputs/activities assessed, 81 have been released. outputs/activities representing 64% were fully implemented; 20 output/activity representing 16% was partially implemented while 26 output/activity representing 20% was not implemented at all. Below is a table showing a summary of the implementation status.

S/ Reporting Outputs Performance n in % 1 Fully Implemented 81 64 2 Partially 20 16 Implemented 3 Not Implemented 26 20 Total outputs 127 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

The Accounting Officer explained that some procurements of SOCO kits were delayed due to delays in clearance of restricted materials, due to delays in delivery of goods. In other cases, non-implementation was beyond the control of the police such as when it came to summoning witnesses which depend on the scheduling of high court sessions. Training in evidence collection was delayed pending the implementation of the Human resource management information system.

16.0 Uganda Law Reform Commission - Implementation of planned outputs/activities

The Uganda Law Reform Commission (ULRC) is mandated to reform and revises Laws of Uganda and in order to achieve its mandate, the entity planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. A review of the entity’s approved work plans and budgets revealed that the entity had an approved budget of UGX.2,338,005,000, out of which UGX.1,400,703,712 was released. The key deliverables for the financial year 2018/19 are shown in the table below.

Table showing key deliverables for the Uganda law reform commission for the year Sn Key deliverables Amount (UGX) Cumulative Audit Comment percentage of the approved budget 1 Final Report on the 100,000,000 4.3% Partially implemented Review of bail in the criminal justice system Funds released for 3 meetings; from the meetings held annual performance report doesn’t depict how many meetings were held, and output is a Draft report not a final 2 Engaging the public in law 178,000,000 11.9% Partially implemented reform process through publication of the The outputs reported from this guidelines (online and activity were not verified since hard copies), 5 Meetings the expenditure vouchers were to develop dissemination missing. These included; guidelines, 5 Research Brochures printed. 12 radio Assistants, Distributing programmes held. Distribution law reform publications of Publications in 47 districts - and 4 Public dialogues English constitution 45 copies, Acholi 100 copies, Swahili 80 copies, Lukonzho 50 copies, Runyankore 200 copies, Ateso 200 copies, Local gov’t Act 300 copies, Abridged prohibition and prevention of Torture Act 45 copies, Pocket size Children's Act 300 copies. The distribution of publications could not be verified and the occurrence of the 2 public dialogues for which funds were availed could not be ascertained. 3 Preparation of a 326,000,000 25.8% Not implemented Compendium of Ordinances and Byelaws Reported outputs included data (Phase II) through data collected on the Ordinances collection, facilitating and Byelaws, research research assistants and assistants facilitated, and One printing 3,100 copies vehicle procured. However, the plan did not provide for the purchase of a motor vehicle; thus, this was deemed inaccurate reporting. Additionally, the expenditure of funds released of Shs.

194,000,000 could not be verified as vouchers were missing. Furthermore, funds for printing released worth Shs. 140,000,000 could cater for 1,750 copies, but this was not done. 4 Simplification of the 59,500,000 28.4% Partially implemented Mortgage Act, 2009 by holding Media Media engagements at engagements and Launch, 7,000,000 not verified as Printing 1,000 copies, undertaken, 10,000,000 Simplifying the Act and released for printing 1,000 Pre-testing copies, but this was not done. The pre-testing could not be verified as undertaken. 5 Simplification of the Land 121,000,000 33.6% Partially implemented Act through holding Media engagements and Launch, Printing 1,000 copies, Simplifying the Act and Pre-testing 6 Simplification of the 59,500,000 36.1% Partially implemented Insolvency Act, 2011 through holding Media engagements and Launch, Printing 1,000 copies, Simplifying the Act and Pre-testing 7 Review of the Refugees 305,000,000 49.1% Partially implemented Act through Taskforce meetings, facilitating Shs. 40,000,000 released for research assistants, dissemination of the Act but holding Data analysis and this was not done as only a report writing retreat, study report containing consulting stakeholders, recommendations was the procuring one motor output from this project. vehicle and Dissemination of the Act 8 Update of Statutory 119,000,000 54.2% Not implemented Instruments as at 2015 by proofreading and The project was not typesetting 5 volumes and undertaken as funds were facilitating the research diverted to Editorial sessions assistants for the 7th Edition of the Principal Laws. 9 Commission Anti- 15,000,000 54.9% Fully implemented corruption strategy published The 200 copies of the Anti- corruption strategy, the Risk register and 200 copies of the Communications Strategy reported as printed not verified from expenditure as payment vouchers missing. Also, a discrepancy in quantity was noted from Stores records as they depicted 350 copies of the Anti-corruption strategy and 350 copies of the Communication strategy printed and received in stores.

10 Developing legislation for 203,205,000 63.6% Partially implemented land valuation through Radio programs, Data Funds for proofreading and analysis and report writing publication not released. Funds retreat, Taskforce availed for 2 radio meetings, Publication programmes, but these could (online and hard copies), not be verified as undertaken. Proofreading of study report by an independent consultant and stakeholder consultations 11 Pre-enactment advocacy 180,000,000 71.3% Partially implemented for product liability legislation through Media Advocacy engagements engagements (radio, tv, undertaken and a draft report print media) and prepared were reported as Advocacy workshops with physical performance in the stakeholders (ministry of Annual report with no clear trade, UNBS, MPs, reference to how many Judiciary etc.) engagements and meetings were handled. 12 Review of the distress for 134,500,000 77.0% Partially implemented rent (Bailiffs Act) through facilitating research Stakeholder consultations assistants, task force undertaken, A draft study meetings, working group containing recommendations meetings and stakeholder report prepared were reported engagements as outputs from the Project. However, with no clear reference to how many task force meetings, working group meetings and stakeholder engagements were undertaken. 13 Review of the Railways 292,500,000 89.5% Partially implemented Act Outputs reported included Stakeholder consultations undertaken, a Discussion paper prepared, Research Assistant facilitated 14 Review and Reprint of the 90,500,000 93.4% Partially implemented compendium of commercial laws through 2 proofreading exercises consultations with undertaken; a Draft copy of the stakeholders and printing Compendium prepared 500 copies reported on as physical performance. However, funds released for approximately 117 copies to be printed, but no printing was done.

The ULRC planned to achieve the above deliverables through the implementation of 17 outputs/activities. Based on the work performed, I noted the following in the implementation of all the outputs. I noted the following:

Observation Recommendation 16.1 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified revealed that The Accounting although the entity absorbed 86% of the funds that were released, Officer is advised to some of the activities remained either partially or not implemented at ensure that funds all. are utilised for the

full implementation Out of the 17 quantified outputs assessed, 2 (two) outputs of planned representing 11.8% were fully implemented, 13 outputs representing activities, as stated 76.5% were partially implemented while 2 (two) outputs representing in the work plan for 11.8% were not implemented at all. the particular year. Results from of the entity performance are summarized in the table below.

Table showing the level of implementation S/n Description Reporting Outputs Performance in % 1 ALL the planned Fully 2 11.8 out-puts have Implemented been achieved or realized (100%). 2 A portion of some Partially 13 76.5 of the planned Implemented outputs have been achieved or realised (less than 100%). 3 The entity did not Not 2 11.8 realise or achieve Implemented ANY of the planned outputs (0%). Total outputs 17 100

The failure to achieve planned outputs was due to the non-release of funds, under absorption of funds and diversion of funds to other activities in some cases.

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following activities despite receiving 23.2% of the total expenditure;  Preparation of a Compendium of Ordinances and Byelaws (Phase II)  Update of five (5) volumes of Statutory Instruments as at 2015

Management explained that the delayed implementation of the compendium of ordinances and bylaws was partly due to the human resource gap and difficulties in accessing soft copies from UPPC. However, an MoU was signed, and the activity is ongoing. It was also communicated that the Ongoing investigations and interdiction affected the implementation of the project, coupled with difficulties in accessing soft copy from UPPC. A memorandum was signed between ULRC and UPPC and soft copies are provided in a phased manner to facilitate the activity.

17.0 National Identification and Registration Authority (NIRA) – Implementation of Planned activities

The National Identification and Registration Authority (NIRA) has a constitutional mandate to create and manage the National Identification register and to register citizens and non-citizens who are lawfully resident in Uganda.

To achieve its mandate, NIRA planned to implement and achieve a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans and budgets revealed that the NIRA had an approved budget of UGX.1,898,278,000 out of which UGX.1,231,442,575 was released. The key deliverables for the financial year 2018/19 are shown in the table below.

Table showing key deliverables for the NIRA services for the year S/N Key deliverables Amount (UGX) Cumulative Audit Comment percentage of the approved budget 1 Outcome 1: 1,194,670,000 63% Not implemented Infrastructure and  Purchase of National ID Access to JLOS Services card readers to be used in Enhanced authentication of National IDs during HR investigations and other activities by Security agencies  Computer Supplies and IT Services for the integration of an sms platform  Conduct 6 regional NIRA open days in conjunction with other JLOS institutions, JLOS Secretariat aimed at obtaining Public view on NIRA services, responding to public concerns and disseminating information on NIRA services

Partially implemented

 A vehicle procured for the M&E department  Development, finalization and dissemination of an institutional M&E framework by the NIRA Planning Department  Installation and Integration of an SMS platform enable applicants receive timely updates on the status of their National ID and Birth Certificate applications  Conduct Birth Registration Outreaches and Issue NIRA Birth Certificates to 150,000 children aged < 5 years across four (04) refugee camps of Palorinya, Imvepi, Bidi Bidi, Palabek and Nakivaale

2 Output 2.3: Enhance 25,000,000 64% Not implemented efficiency and  Develop a NIRA anti- effectiveness of JLOS Corruption Action Plan Institutions to fight  Procurement of High- corruption Resolution Scanners

Partially implemented  Purchase of 15 district servers  Procurement of APS Smart UPS 3 Outcome 3: Commercial 678,608,000 100% Justice and the Environment for Competitiveness Strengthened Total 1,898,278,000

The NIRA planned to achieve the above deliverables through the implementation of 19 outputs. Based on the work performed, I noted the following in the implementation of the 19 outputs. I assessed all the 19 outputs with a budget worth UGX.1,898,278,000 and below are my findings.

Observation Recommendation 17.1 Non-Quantification of outputs/activities

Out of the 19 outputs with a total budget of UGX. I advised the Accounting 1,898,278,000 implemented by the entity during the Officer to set clearly financial year, I assessed all the 19 outputs/activities as identifiable performance indicated in the table below. targets and indicators to enhance performance Table showing planned and sampled outputs assessment to be Details Number Budget undertaken and to act as Total Outputs 19 1,898,278,000 a basis for the figures Outputs sampled/ assessed 19 1,898,278,000 budgeted for in the Percentage 100% 100% various outputs. The

Review of the entity performance reports for the financial year 2018/2019 revealed that out of 19 outputs/activities assessed/reviewed, 3 (three) outputs representing 15.8% of the total outputs were not quantified to enable measurement of performance.

I observed that, in these cases, management reported in generic ways i.e. Regional level training of NIRA District Staff in customer care, conducting of regional Workshops to train different District Stakeholders on CVRS and Training of Senior Registration Officers in handling CV Appeal cases, Citizenship Verification at Regional level with no clear targets and performance measures to enhance performance evaluation of the outputs or activities.

The failure to quantify outputs and deliverables was attributed to lack of suitable performance indicators for the above outputs.

intended objectives achieved.

The Accounting Officer explained that 9 Senior Registration Officers were trained in handling CV Appeal cases; 91 District Information Technology Officers were trained, 43 District Registration Officers and 6 Senior Registration Officers were trained in customer care; and 260 stakeholders in four regions were trained on CRVS.

17.2 Implementation of the quantified planned outputs

Out of the 16 quantified outputs/activities assessed, 5 outputs representing 31% were fully implemented, 6 outputs/activities representing 38% were partially implemented while 5 outputs/activities representing 31% were not implemented at all.

Below is a table showing a summary of the implementation status.

Table showing the level of implementation S/ Reporting Outputs Performance n in % 1 Fully Implemented 5 31 2 Partially Implemented 6 38 3 Not Implemented 5 31 Total outputs 16 100

1. Develop a NIRA anti-corruption Action Plan. 2. Procurement of High-Resolution Scanners. 3. Purchase of National ID card readers to be used in authentication of National IDs during HR investigations and other activities by Security agencies 4. Conduct six regional NIRA open days in conjunction with other JLOS institutions and the JLOS Secretariat aimed at obtaining Public view on NIRA services, responding to public concerns and disseminating information on NIRA services. 5. Computer Supplies and IT Services for the integration of an SMS platform

The Accounting Officer explained that the non- and partial implementation of some of the activities was majorly as a result of a change of plan procuring scanners to replace defective items in the registration Kit after it had been realised that most of the components were very old and therefore needed a complete new Registration Kit which needed more funds.

In addition, national ID readers were not procured since with the deployment of the Third-Party Interface for inline National ID verification, there was no longer need for Card Readers, and the activity was dropped.

While the conducting of 6 regional NIRA open days was not carried due to low staffing levels and a number of competing activities during the period.

18.0 Ministry of Internal Affairs - Implementation of planned activities

The Ministry of Internal Affairs (MIA) ministry is mandated to ensure and maintain internal security, peace and stability.

To achieve this mandate, the Ministry planned to implement a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans, and budgets revealed that the MIA had an approved budget of UGX. 4,652,875,000 out of which UGX.3,499,863,485 was released.

S/N Key deliverables Amount Cumulativ Audit Comment e percentag e of the approved budget 1 1.2 Strengthening 1,141,000,000 33% business processes Partially implemented and information  Purchase of 10 Motorcycles management  Field Visits (Fuel + Per systems diem)  Purchase 10 desktop sets

Not implemented  Procurement of 2 laptops  Procurement of a Double Cabin pick up

2 1.3; Deconcentrate 47,300,000 34% Partially implemented Service delivery to  Desktops (Printer and county level by Computer) 2021

3 2.2; Empower 393,585,000 45% Partially implemented citizens on human  Procure and erect 3 rights billboards with messages on trafficking in Not implemented  Procure return Air tickets for 20 victims  Consultancy fees for development of a documentary to be used in sensitization

4 2.3; Enhance 30,000,000 46% Not implemented efficiency and  Consultative meetings to

effective Develop the anti-corruption strategy for the ministry

5 3.1; Reform, 100,080,000 49% Partially implemented enforce and update laws to  Publication of study report promote competitiveness Not implemented and regional  Preparation of Joint sector annual report integration  Stakeholder consultations (4 Regional validation 2 workshops) 1.7; Stakeholders 320,000,000 58% Partially implemented empowerment and  Reception Center enhanced access to legal information

1.6; Strengthen 1,273,960,000 94% Partially implemented measures to  Quarterly support of DCSC effectively and efficiently prevent Not implemented and respond to  Procure of a laptop crime  Procurement of 4 desktop computers  Procurement of 400 Offender jackets

Total 3,305,925,000

The MIA planned to achieve the deliverables of the project through the implementation of 61 outputs. Based on the work performed, I noted the following in the implementation of the 61 outputs. I assessed all the 61 outputs with a budget worth UGX. 2,077,197,000 and below are the findings.

Observation Recommendation 18.1 Underfunding of the entity

A comparison of the approved JLOS work plan and budget I advised the accounting for the period 2018/19 with funds released for the Officer to liaise with the financial year revealed underfunding of the Ministry of JLOS Steering Committee Internal Affairs JLOS SWAP programme. and the Development partners to ensure that The implementing MDA’s total approved budget for the all budgeted funds are year under review was UGX.4,652,875,000 while total realised for releases amounted to UGX.3,499,863,485 (75% of the implementation of budget) resulting in a budget shortfall of planned activities UGX.1,153,011,515 (24%) on the overall. Failure to realise the projected funds affects the implementation of planned activities.

18.2 Implementation of the quantified planned outputs

An analysis of the outputs/activities that were quantified I advised the accounting revealed that although the entity absorbed (79%) of the officer to ensure that there is the timely funds that were released, some of the activities remained implementation of the

either partially or not implemented at all. activities for which funds have been released. Out of the 61 quantified outputs/activities assessed, 42 outputs/activities representing 68% were fully implemented; 8 outputs/activities representing 13% were partially implemented while 12 output/activity representing 19% was not implemented at all. Below is a table showing a summary of the implementation status. S/n Reporting Outputs Performance in %

1 Fully Implemented 43 70

2 Partially Implemented 8 13

3 Not Implemented 10 16

Total outputs 61 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

19.0 Directorate of Government Analytical Laboratories – Implementation of planned activities

The DGAL is mandated to provide Forensic Science Services to law enforcement departments, which include the Uganda Police Force, The Customs and Excise Department, the Immigration Department and Fire Services Department. It is also mandated to provide advisory and Investigative Services, primarily chemical testing and advisory services to other government departments and public institutions. It also expected to provide statutory testing and functions under a number of ordinances and regulations.

To achieve this mandate, DGAL planned to implement a number of deliverables under the JLOS Project. A review of the entity’s JLOS approved work plans, and budgets revealed that the entity had an approved budget of UGX.2,234,700,000 out of which UGX.2,250,000,000 was released. The key deliverables for the financial year 2018/19 are shown in the table below.

Table showing key deliverables for the DGAL services for the year S/ Key deliverables Amount Cumulative Audit Comment N percentage of approved budget 1 Output 1.1: 950,000,000 42.5% Eliminate cases Partially implemented that are over three years  Acquire laboratory reagents for analysis of 1344 non-DNA cases

2 Output 1.2: 288,500,000 55.4% Partially implemented Strengthen  Planning and business processes developing service and inf standards for DGAL

3 Output 1.3: 247,000,000 66.4.% Not implemented Deconcentrate  Acquire laboratory service delivery to fridges to maintain the count quality of exhibits in  Acquire personal protective equipment for sampling and  Acquire freezers and fridges to store and preserve the perishable exhibits 4 Output 2.3: 44,200,000 68.3% Fully implemented Enhance efficiency and effectiveness 5 Output 3.3.1 705,000,000 100% Fully implemented Strengthen commercial and land disputes Total 2,234,700,000

The entity planned to achieve the above deliverables through the implementation of 20 activities. I reviewed all the 20 activities with a budget of. UGX 2,234,700,000 representing 100% of the total budget and below are the findings.

Observation Recommendation 19.1 Implementation of the quantified planned outputs An analysis of the outputs/activities that were quantified I advised the Accounting revealed that although the entity absorbed (100%) of the Officer to engage the funds that were released, some of the activities remained stakeholders with a view either partially or not implemented at all. to improving on the Out of the 20 quantified outputs/activities assessed, 15 funding and timely outputs/activities representing 75% were fully implemented; release of funds to 2 output/activity representing 10% was partially enable the programme to implemented while 3 output/activity representing 15% was realise its planned not implemented at all. Below is a table showing a summary activities and also step of the implementation status. up the supervisory role S/n Reporting Output Performance to ensure activities are s in % implemented on time 1 Fully Implemented 15 75 2 Partially Implemented 2 10 3 Not Implemented 3 15 Total outputs 20 100

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

The Accounting Officer explained that the reason for partial or non-implementation was due to the limited funding availed to the institution through the JLOS SWAP.

20.0 Ministry of Local Government - Implementation of planned Outputs/ activities

Ministry of Local Government (MoLG) is responsible for enhancing infrastructure and access to JLOS services and observance of Human Rights under the JLOS SWAP

programme. To achieve these, the MoLG planned to implement and achieve a number of both recurrent and development deliverables under various Outcomes/Outputs/Activity codes.

A review of the entity’s approved work plans and budgets revealed that the MoLG had an approved budget of UGX.905,540,000, and the entity received UGX.892,518,600 and a UNDP release of UGX.54,747,471 totalling to UGX.947,266,071. The key deliverables for the financial year 2018/19 are shown in the table below.

Table showing key deliverables for the MoLG for the year Sn Key deliverables Amount Cumulative Audit Comment percentage of the approved budget 1. MoL: 1.8.4.1: 9,275,000 1% Partially Implemented Assessment of performance of local 3 districts covering the 4 council courts in the settlements of Imvepi, refugee hosting districts Rhino camp, Bidi Bidi and in administering local Kyangwali were assessed administration of justice - 7 Districts to be 4 districts not assessed assessed 2. MoL: 1.9.1.1: Training 40,990,000 5.6% Fully Implemented of local council courts desk officers on data 28 Local council courts collection and records desk officers and 27 management on local Alternate officers trained. council courts - 50 local council courts desk As much as the activity officers trained on data has been fully collection and records implemented, the Physical management Performance Matrix sent to the JLOS Secretariat reported a total of 196 Officers trained which was explained as a cumulative figure from earlier years since the Project has been spilling over from the previous years. 3. MoL: 1.9.1.3: Training 138,775,000 20.9% Partially Implemented of local council III court members - 1,470 Local UGX. 71,500,000 Council III Court Officials released. trained in ADR UGX. 69,360,000 absorbed.

186 Local Council Court members trained on ADR. Thus, 1,284 Local Council III Court Officials not trained.

4. MoL: 1.9.1.4: 270,000,000 50.7% Not Implemented. Handbook of LC I and II on court processes - 10,000 copies of 10,000 copies of Handbook of LC I and II Handbook of LC I and II on court processes not on court processes produced due to delayed procurement process. 5. MoL: 1.9.1.5: 121,000,000 64.1% Partially Implemented Establishment of LCC desks at District local Quantified outputs not governments - LCC ascertained since desks established in 121 Performance reports did Local governments not include this.

However, expenditure audited depicted the activity having been undertaken in a number of Local governments. 6. MoL: 1.9.1.5: Baraza 181,500,000 84.1% Partially Implemented for LC I&II executives - Community 700 LCC I and II engagements in 67,000 members engaged in 7 Courts districts covering 70 Courts.

LCC I and II not engaged in 66,930 Courts 7. MoL: 1.9.1.6: 18,000,000 86.1% Partially Implemented Awareness creation of members of the Radio talk shows held in 2 community on districts of Gulu and Alternative Dispute Mbale in 3 Radio stations, Resolution (ADR) – 9 hence 6 Radio Radio Sensitizations sensitizations not held 8. MoL: 2.1.1.2 - Re- 121,000,000 99.4% Partially Implemented establishment of the existence of human 72 Human Rights desk rights desks - 121 officers trained in 72 Local Officers from 121 Local governments. Thus, 49 governments trained Human Rights desk officers not trained due to Underfunding for the activity and under absorption of funds TOTALS 900,540,000

The entity planned to achieve the above deliverables through the implementation of 8 outputs. Based on the work performed, I noted the following in the implementation of all of the outputs/activities.

Observation Recommendation 20.1 Implementation of the quantified planned outputs The Accounting Officer should ensure the An analysis of the outputs/activities that were quantified timely implementation revealed that although the entity absorbed 63% of the funds of the activities for that were released, some of the activities remained either which funds have been partially or not implemented at all. released.

Out of the 8 quantified outputs/activities assessed, 1 output/activity representing 12.5% was fully implemented, 6 outputs/activities representing 75% were partially implemented while 1 output/activity representing 12.5% was not implemented at all. Results from of the entity performance are summarised as below.

Table showing the level of implementation S/n Description Reporting Outputs Performance in % 1 ALL the planned Fully 1 12.5% out-puts have Implemented been achieved or realised (100%). 2 A portion of Partially 6 75% some of the Implemented planned outputs have been achieved or realised (less than 100%). 3 The entity did Not 1 12.5% not realise or Implemented achieve ANY of the planned outputs (0%). Total outputs 8 100%

The failure to achieve planned outputs was attributed to the delayed procurement process for the handbook of LC I and II court processes, underfunding and under-absorption of funds.

Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained.

Management explained that it is committed to improving the implementation of planned activities in a timely manner.

Other Information

Management is responsible for the other information. The other information comprises the statement of responsibilities of the board and the commentaries by the management. The other information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements do 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.

Responsibilities of the Accounting Officer for the Financial Statements

Management is responsible for the preparation of financial statements of the Justice, Law and Order Sector Wide Approach (JLOS SWAP) Programme in accordance with the requirements of the Public Finance Management Act, 2015 and the accounting policies stated under note 1(a)

to the financial statements and the Funding Agreement, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error.

In preparing the financial statements, Management is responsible for assessing the Programme’s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the Justice, Law and Order Sector Wide Approach (JLOS SWAP) Programme in accordance with the requirements of the Public Finance Management Act, 2015 and the accounting policies stated under note 1(a) to the financial statements and the Funding Agreement, unless Management has a realistic alternative to the contrary.

Management is responsible for overseeing the JLOS SWAP’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 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 Project’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 the board’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 Project’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 Project 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 Management, 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 management 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 management, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities

In accordance with sections 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 the compliance with legislation section below, and whose effect has been considered in forming my opinion on the 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:

21.0 Multi-Year Expenditure Commitments

Section 23(1) of the Public Finance Management Act, 2015 provides that a vote shall not enter into a contract, transaction or agreement that binds Government to a financial commitment for more than one financial year or which results into a contingent liability except where authorized by Parliament.

Section 19(1) of the Public Finance Management regulations further requires an Accounting Officer who implements a project for more than one financial year, prior to the commencement of the project, to demonstrate to the Minister that the financial commitments for implementing the project are within the Medium-Term Expenditure Framework.

During the year under review, I noted that Uganda Prisons Services entered into multi- year contracts totaling to UGX.24,126,064,939 without evidence of Parliamentary approval. Besides, the contracts may not have been included in the Medium Term Expenditure Framework. Details as per the table below;

Contract Start End Date Contract Payments Outstanding Date Amount Balance Construction June 2016 June 2019 18,328,250,874 19,924,779,563 (1,596,528,689) of Kitalya mini max prison Construction June 2019 June 2021 1,267,137,920 373,549,449 893,588,471 of Kyenjojo prison

Construction 15th April 15th Feb 2020 1,491,963,769 195,593,325 1,296,370,444 of Sheema 2019 prison Construction 3rd April 2nd Feb 2020 1,548,430,476 387,107,619 1,161,322,857 of Nwoya 2019 prison Construction 28th March 2nd Feb 2020 1,490,281,900 0 1,490,281,900 of Mutufu 2019 prison Total 24,126,064,939 3,245,034,983

Lack of Parliamentary approval and evidence of inclusion of such projects in the Medium Term Expenditure Framework implies that the entity was irregularly committed beyond one financial year and as a result, management may fail to meet contractual obligations as they fall due eventually leading to accumulation of domestic arrears.

There is a risk of rejection of budgets for such subsequent projects by Treasury basing on lack of Parliamentary approval or appropriate authority. There is also a risk of misrepresentation in budgeting for such multi-year contracts within the annual contractual obligations.

The Accounting Officer explained that Kitalya mini max prison, Sheema, Kyenjojo, Nwoya and mutufu prisons are construction projects whose implementation was planned to be phased over years. This was approved by the steering committee and has been implemented under that arrangement.

I advised the Accounting Officer to always seek authority before committing the entity to multi-year obligations.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

27th December, 2019

APPENDIX 1

FINANCIAL STATEMENTS