Local Government Performance Assessment
Kasese District
(Vote Code: 521)
Assessment Scores
Accountability Requirements %
Crosscutting Performance Measures 64%
Educational Performance Measures 47%
Health Performance Measures 41%
Water & Environment Performance Measures 89% 521 Accountability Requirements 2019 Kasese District
Definition of No. Summary of requirements Compliance justification Compliant? compliance Annual performance contract 1 Yes LG has submitted an annual • From MoFPED’s The LG submitted an Annual Performance performance contract of the inventory/schedule of Contract for the forth coming year (2019/20) on forthcoming year by June 30 on LG submissions of 9th July 2019 under Ref: CR 102/1 and the basis of the PFMAA and LG performance received by MoFPED on 1st August 2019 as Budget guidelines for the contracts, check per Acknowledgement slip No: 1st August coming financial year. dates of submission 2019 and issuance of receipts and: The submission was within the extended deadline of 31st August 2019 o If LG submitted before or by due date, then state ‘compliant’
o If LG had not submitted or submitted later than the due date, state ‘non- compliant’
• From the Uganda budget website: www.budget.go.ug, check and compare recorded date therein with date of LG submission to confirm.
Supporting Documents for the Budget required as per the PFMA are submitted and available 2 Yes LG has submitted a Budget that • From MoFPED’s The LG submitted a Budget for the current FY includes a Procurement Plan for inventory of LG (2019/2020) on 9th July 2019. The Budget the forthcoming FY by 30th June budget submissions, contained a LG Procurement and Disposal (LG PPDA Regulations, 2006). check whether: Plan for FY 2019/2020.
o The LG budget is The submission was within the extended accompanied by a deadline of 31st August 2019 Procurement Plan or not. If a LG submission includes a Procurement Plan, the LG is compliant; otherwise it is not compliant.
Reporting: submission of annual and quarterly budget performance reports 3 Yes LG has submitted the annual From MoFPED’s The LG submitted the Annual Performance performance report for the official Report for the previous FY 2018/2019 on 29th previous FY on or before 31st record/inventory of July 2019 Under Ref: CR/213/7 and was July (as per LG Budget LG submission of acknowledged receipt by MoFPED on 1st Preparation Guidelines for annual performance August 2019 coming FY; PFMA Act, 2015) report submitted to MoFPED, check the Submission was within the extended deadline date MoFPED of 31st August 2019 received the annual performance report: • If LG submitted report to MoFPED in time, then it is compliant • If LG submitted late or did not submit, then it is not compliant
4 Yes LG has submitted the quarterly From MoFPED’s Submission of the quarterly budget budget performance report for all official record/ performance reports during FY 2018/2019 was the four quarters of the previous inventory of LG as follows; FY by end of the FY; PFMA Act, submission of 2015). quarterly reports Quarter 01 was submitted on 30th October submitted to 2018 MoFPED, check the Quarter 02 was submitted on 31st Jan 2019 date MoFPED received the quarterly Quarter 03 was submitted on 31st May 2019 performance reports: Quarter 04 was submitted on 29th July 2019 • If LG submitted all four reports to Q4 submission was within the extended MoFPED of the deadline of 31st August 2019. previous FY by July 31, then it is compliant (timely submission of each quarterly report, is not an accountability requirement, but by end of the FY, all quarterly reports should be available).
• If LG submitted late or did not submit at all, then it is not compliant.
Audit 5 Yes The LG has provided From MoFPED’s The Kasese District Local Government information to the PS/ST on the Inventory/record of provided information to the PS/ST on the status of implementation of LG submissions of status of implementation of Internal Auditor Internal Auditor General and the statements entitled General or Auditor General’s findings for the Auditor General’s findings for “Actions to Address previous financial year 2017/2018 as detailed the previous financial year by Internal Auditor below: end of February (PFMA s. 11 General’s findings”, 2g). This statement includes Check: The CAO submitted to the PS/ST information actions against all find- ings on the status of implementation of Internal where the Internal Audi- tor and • If LG submitted a Auditor General or Auditor General’s findings the Auditor General ‘Response’ (and through letter dated 14th December, 2018 recommended the Accounting provide details), then under reference CR/250/1 which was received Officer to take action in lines it is compliant by MoFPED on 18th December, 2018. The with applicable laws. Internal Auditor General received a copy of the • If LG did not same letter on18th December, 2018. The submit a’ response’, above mentioned CAO’s letter was copied to then it is non- the Permanent Secretary, Ministry of Local compliant Government, the Internal Auditor General, the • If there is a Chair Person of the District as well as the response for all –LG Resident District Commissioner. is compliant The Internal Auditor General raised four • If there are partial queries which were followed up and cleared. or not all issues The queries raised covered the following: responded to – LG is (a) Unaccounted for funds in the district not compliant. totalling shs 215,297,822;
(b) Diversion of funds amounting to shs 3,718,000;
(c) Delayed reconciliation of the district TSA account with Bank of Uganda;
(d) Delays in implementation of the Budget and Commitment Control System (BCCS).
Total number of queries raised Total number of queries cleared Total number of queries pending
04 04 00
The OAG raised twelve queries for FY 2017/2018 for which the CAO communicated response to queries through letter dated 18th March, 2019 under reference CR/251/1. The letter was received by PS/ST MoFPED on 21st March, 2019 and copied to the Chair Person of the District, Auditor General, Regional Office in Fort Portal, Internal Auditor General, PS MoLG, RDC, District Internal Auditor as well as the LGPAC. All the queries were cleared and the DLG got Unqualified OAG Opinion in respect of the audited financial statements for FY 2017/2018.
Examples of the queries raised included among others the under listed:
(a) Low recovery of the Youth Livelihood Programme funds;
(b) Lack of land titles for property owned by the district covering reserves, forests and wetlands;
(c) Most of the primary schools administered by the district reflected poor record keeping for the books of accounts and other functional areas; Total number of queries raised Total number of queries cleared Total number of queries pending
12 12 00
Response to the PS/ST was done within the prescribed time frame of February, 2019 as provided in the Public Finance Act, 2015.
6 Yes The audit opinion of LG According to the Auditor General’s report of Financial Statement (issued in December 2019, the audit opinion for the January) is not adverse or financial statements of Kasese LG for the disclaimer. Financial Year ended 30th June 2019 was Unqualified.
521 Crosscutting Kasese Performance District Measures 2019
Summary of Definition of No. Compliance justification Score requirements compliance Planning, budgeting and execution 1 1 All new Evidence that a district/ The Physical planning committee was fully functional as per Part infrastructure municipality has: III (9) of the Physical Planning Act, 2010. It had 17 members projects in: (i) a appointed individually on letter dated 16th October 2018 on ref: municipality / • A functional Physical CR / 1207 as follows: (ii) in a district Planning Committee in are approved place that considers new Name Designation Appointment date Ref by the investments on time: Asaba Wilson, the CAO was the Chairperson of the Committee , respective score 1. Physical Katikiro Alex, the District Physical Planner as the Secretary Planning Committees Baluku Julius, District Production Coordinator was a Member and are consistent with Ben Birungi, District Community Development Officer was a the approved Member Physical Plans Katswera Joseph, District Natural Resources Officer was a Maximum 4 Member points for this Kooli Augustine, Environmental Officer was a Member performance measure. Kalende George, District Water Officer was a Member
Dr. Baseke Yusuf, District Health Officer was a Member
Rujumba David, Assistant Engineering Officer was a Member
Mayinja George, the District Education Officer was a member
Mugisa Francis, the District Staff Surveyor was a member
Biira Eva, Town Clerk - Hima Town Council was a Member
Mugisa Moses, Town Clerk Mpondwe was a Member
Bihanikire Godwin, -Town Clerk Katwe - Kabatoro was a Member
Bwambale Alice,Town Clerk Kisinga Town Council was a Member
Mbambu Catherine, Clerk Town Rugendabara - Kikongo Town Council was a member
Kyasangu David, Kasese Municipal Council was a member
The Committee was functional during the FY 2018/2019 evidenced by the following:
On 22nd August 2018 and under min. KDPPC 04/08/2018, there was consideration of development applications. Specifically under Schedule A: There were 22 applications for grant of free hold considered. Under schedule B:
There were 12 applications for grant of customary ownership considered. Under schedule C: There was 01 application for building plans approval considered and under schedule D:
There was 01 application for grant of lease hold considered.
On 31st October 2018 and under Min. KDPPC 05/10/2018 the following development applications were considered. Under Schedule B:
46 applications of grant of free hold were considered. Under schedule C:
22 applications for grant of certificate of customary ownership were considered. Under Schedule D:
03 applications of conversion from lease to freehold were considered. Under Schedule E:
02 applications for sub division of plots were considered and under schedule F:
03 applications for building plans approval were considered.
In the same meeting, the Secretary reported that there was need to come up with proposed rates for building plans, inspection and approvals adding that there was no uniformity and proper guidelines on what to follow up in ascertaining rates.
On 21st February 2019 and under Min.4/2/2019, there was consideration of development and land ownership registration applications as follows; under Schedule B:
There were 10 applications considered for freehold titles. Under Schedule C;
102 applications were considered for certificate of customary ownership. Under Schedule E:
03 applications were considered for conversion from lease hold to freehold and under schedule F:
04 applications were considered for development plans approval.
On 11th April 2019 and under min KDPPC 03/4/2019 the committee proposed rates for development plans, inspection and approvals was presented. Then under Min. KDPPC 04/04/2019
However, the District did not have an Approved Physical Development plan
The DLG had a register for applications that was opened in February 2017.
. 1 1 All new • Evidence that district/ There were 4 Sets of minutes of the Physical Planning Committee infrastructure MLG has submitted at submitted to MoLHUD as follows: projects in: (i) a least 4 sets of minutes of municipality / Physical Planning Date of the meeting Date of Submission of minutes (ii) in a district Committee to the 1. 22nd August 2018 11th September 2018 are approved MoLHUD score 1. by the 2. 31st October 2018 13th November 2018 respective Physical 3. 21st February 2019 25th March 2019 Planning Committees 4. 11th April 2019 5th May 2019 and are consistent with the approved Physical Plans
Maximum 4 points for this performance measure.
1 0 All new • All infrastructure The DLG did not have a Physical Development Plan infrastructure investments are projects in: (i) a consistent with the municipality / approved Physical (ii) in a district Development Plan: score are approved 1 or else 0 by the respective Physical Planning Committees and are consistent with the approved Physical Plans
Maximum 4 points for this performance measure. 1 0 All new • Action area plan The DLG did not have an Action Area Plan infrastructure prepared for the previous projects in: (i) a FY: score 1 or else 0 municipality / (ii) in a district are approved by the respective Physical Planning Committees and are consistent with the approved Physical Plans
Maximum 4 points for this performance measure. 2 0 The prioritized • Evidence that priorities There was no evidence that priorities in the AWP for FY investment in AWP for the current FY 2019/2020 were based on outcomes of the budget conference activities in the are based on the held on 6th November 2018 save for only one project, that was approved AWP outcomes of budget for construction of classroom blocks at Kamuruli, Karambi, for the current conferences: score 2. Kabatunda and Karusandara primary schools. That was found on FY are derived P.76 of the AWP and on P.3 of the budget conference report. from the approved five- Majority of the priorities in the AWP were not discussed in the year budget conference but rather approved later during the 8th district council sitting on 29th May 2018. Examples included; development plan, are 1. Construction on V.I.P latrines at primary schools of St. based on Aloysius Isango and Kyapa Ngome was found on P.77 of discussions in the AWP but not discussed in the budget conference. The annual reviews conference had construction at Nyakakindo. and 2. There was also construction and rehabilitation of teacher staff at Mbata primary school on P. 77 of the AWP yet the budget budget conference had discussed to have the staff house conferences constructed at Buhyoka primary school on P.3. and 3. The AWP on P. 78 had provision of furniture to Kinyabisiki and Bweyale Primary schools yet the budget conference have project had Kibandama and Buththiro on P. 3. profiles 4. Under health, priorities in the AWP were; Completion of staff house at Kahokya HC II (P.65), construction of a 2 stance Maximum 5 V.I.P latrine at Nyamirami HC IV (P.63), construction of an points on this OPD at Kyempara and Nyakimasa HC IIIs performance (P.65),Renovation of DHO’s office and drug store and measure. completion of a maternity ward at Nyamirami HC IV (P.65). The budget conference had prioritized construction of a maternity ward at Kitholhu HC III 5. Under water, in the AWP P.105 the priorities were rehabilitation of non-functional bore holes at Kitswamba, Karusandara, Maliba, Bugoye, Bukooki, Lake Katwe, Mukungu and Nyakatonziyet the budget conference had Mbunga – Nyakazinga GFS,renoavation of Mahango – Mukole GFS and construction of Kabandya GFS 6. Under works, on P.93 of the AWP, priorities were construction of Karambi – Customs road (4km), Hima – Kihyo – Kitoma road (10km), Nyaruzigati – Kyapa – Kitabo road (14km), Maliba – Isule road (6km) and Maliba – Kihyo – Kitoma road (12km). The budget conference had however prioritized Muhokya trading center – Mahango and Kabiriti – Kyarumba market roads, Bunyandiko – Kyambogho road, KYabikere – Kitholhu road, Karambi – Kyabilo – Bukungu road and Rwesande – Kabatunda road to access Rwesande HC IV. 2 1 The prioritized • Evidence that the There was evidence that capital investments in the approved investment capital investments in the Annual Work Plan for the FY 2019/2020were derived from the activities in the approved Annual work approved Five-Year Development Plan for examples; approved AWP plan for the current for the current 1. Grading and spot graveling of 121km of Hima – Kihyo – FY are derived FY are derived from the Kitswamba road was as per P. 93 of the AWP and on P. 111 from the approved five-year of the DDP II. approved five- development plan. If 2. Classroom construction and rehabilitation at Ndongo SDA, year differences appear, a Rwesande SDA, Kihyo, Minana, St. Comboni, Kitabu, justification has to be Bweyale, Buwatha, Kaghando, Mbunga and Maghoma development provided and evidence primary schools was found on P. 76 of the AWP and on P. plan, are provided that it was 122 of the DDP II. based on 3. Construction of a 5 stance V.I.P latrine at Kitswamba discussions in approved by the Council. Moslem, Kakone, Kyanja, Mughete, Kibandama and Minana annual reviews Score 1. primary schools was found on P.77 of the AWP and on and P.122 of the DDP II. 4. Staff house construction at Bunyandiko and Kamuruli budget primary schools was found on P.77 of the AWP and on conferences P.122 of the DDP II. and 5. Classrooms construction of a seed school at Saad Memorial SS in Kisinga sub-county was found on P.80 of the AWP have project and on P.126 of the DDP II. profiles 6. Provision of furniture at Maliba SS, Hima public, Mpondwe, Maximum 5 Kamasasa, Kisoholho, Karabaho and Kitswamba primary points on this schools was found on P.78 of the AWP and on P.124 of the performance DDP II. measure. 7. Construction of a maternity ward at Nyamirami HC IV was found on P. 66 of the AWP and on P. 127 of the DDP II. 8. Construction of staff quarters and maternity ward at Bwesumbu HC III was found in the AWP on P. 65 and in the DDP II P.129. 9. Construction of a staff house at Nyakimasa HC II was found on P. 65 of the AWP and on P.127 of the DDP II. 10. Bore hole construction at Kitswamba, Kausandara and Maliba was found on P. 105 of the AWP and on P. 109 of the DDP II. 2 2 The prioritized • Project profiles have There was evidence that the project profiles were developed and investment been developed and discussed by TPC in the meeting held on 26th February 2019 activities in the discussed by TPC for all under Minute MIN 53/02/2018/19. Some of the project profiles approved AWP investments in the developed included; for the current FY are derived AWP as per LG Planning Under Works: from the guideline: score 2. 1. Completion of the Kyogho bridge in Bwesumbu on P. 18 of approved five- the AWP year 2. Grading and graveling of Kasangali – Mithi musanju road, development Rusese – Kyembara road, Mubuku – Nyangone – plan, are Hamukungu road, Kikorongo –Hamukungu road and based on construction of a valley dam in Nyakatozi sub-county on P. discussions in 23 of the AWP annual reviews Under Water: and 1. Construction and completion of MurohoGFS in Kitswamba budget sub-county,Kyamiza GFS in Muhokya Sub-county and conferences Mbunga NyakazingaGFS in Kilembe Sub-county, and 2. Construction of phase II of Ibuga – Bigando solar powered have project water supply in Kitswamba sub-county profiles Under Education: Maximum 5 1. Construction and completion of classroom blocks at points on this Karamuli, Karambi, Karusandara SDA and Kabatonda performance primary schools, measure. 2. Provision of furniture to Buhathiro, Kibandama, Kitswamba SDA and Kinyabisiki primary schools, Completion of a seed school at Nyakatonzi sub-county
Under Health:
1. Completion of a Pit latrine and incinerator at Nyamirami HC IV, 2. Construction and completion of Kyempare HC III, Bwesumbu HC III and 3. Completion of one staff house at Kahokya HC II
3 1 Annual • Annual statistical The annual statistical abstract was compiled and discussed statistical abstract, with gender- during the TPC meeting held on 9th August 2018 under Minute abstract disaggregated data has number MIN 14 /08/2017/18. It was used to make investment developed and been compiled and decisions and allocations. applied presented to the TPC to support budget allocation Maximum 1 and decision-making- point on this maximum score 1. performance measure
4 2 Investment • Evidence that all All Infrastructure projects implemented by the LG in the previous activities in the infrastructure projects FY 2018/2019 were derived from the Annual Work Plan and previous FY implemented by the LG Budget approved by the LG Council during a council meeting held were in the previous FY were on 29th May 2018 under Minute MIN 47/ KDLG/COU/MAY/2018. implemented derived from the annual Here below is evidence of this; as per AWP. work plan and budget Under Health; approved by the LG Maximum 6 Council: score 2 1. Construction of a five stance V.I.P latrine at Nyamirami HC points on this IV was found on P.61 of the AWP and also on P.32 of the performance budget measure. 2. Construction of OPD ward at Nyakamasi HC II and Kyempare HC II and construction of a generator shade at Nyamirimu was found on P.62 AWP and also on P.33 of the approved budget 3. Rehabilitation of DHO’s office and drug store was on P.62 of the AWP and also on P.34 of the approved budget 4. Completion of a staff house at Kahokya HCc II from Local Revenue was on P.62.of the AWP and also on P.33 approved budget 5. Completion of a maternity ward at Nyamirami HC IV was on P.62 of the AWP and on P.33 of the budget
Under Education;
1. Classroom construction and rehabilitation at Kyamuduma, St. Comboni, Kajwenge, Mirami, Mbunga, Nyinsango and Buhanga Primary schools was on P.68 of the AWP and on P.50-51 of the approved budget 2. Latrine construction and rehabilitation of 5 stance V.I.P at St. Aloysius, Ngome, Karusandara SDA and completion of latrine at Kahendero primary school was on P.68 of the AWP and on P.51-52 of the approved budget 3. Teacher house construction and rehabilitation of one 4 twin staff houses constructed at Mbata primary school and completion of Kibakya primary school was on P.68 of the AWP and on P.52 of the approved budget 4. Provision of furniture to primary schools at Buhathiro, Kajwenge, Kibuga, Kirabaho, Kamabwe, Katiswamba, Bugoye was on P.68 of the AWP and on P.52-33 of the approved budget 5. Classroom construction at Nyakatonzi and Isango seed Secondary school was on P.71 of the AWP and on P.57 of the approved budget
Under Water & Works;
1. Construction of Kyoho bridge phase II was on P.80 of the AWP and on P.67 of the approved budget 2. Construction of a stone arch bridge at Rukokye mini irrigation scheme in Muhokya was on P.80 of the AWP and on P.67 of the approved budget 3. Rehabilitation of 10 bore holes was on P.87 of the AWP and on P.71 of the approved budget 4. Completion of Moroho GFS was on P.88 of the AWP and on P.71 of the approved budget 5. Construction of Kyamiza GFS was on P.88 of the AWP and on P.72 of the approved budget 6. Construction of Kaswa GFS was on P.88 of the AWP and on P.72 of the approved budget 7. Completion of Mbunga – Nyakazimba GFS was on P.88 of the AWP and on P.72 of the approved budget 8. Reabilitation of solar power system in Maliba sub- countyP.88 of the AWP and on P.72 of the approved budget 9. Construction of Ibuga – Bigando solar panelled systemP.88 of the AWP and on P.72 of the approved budget 10. Completion of bore hole rehabilitation in KatiswambaP.88 of the AWP and on P.72 of the approved budget 11. Completion of Ibuga – Bigando, Phase I P.88 of the AWP and on P.72 of the approved budget 12. Construction of the district administration block was on P.80 of the AWP and on P.68 of the approved budget 4 4 Investment • Evidence that the Most of the investment projects implemented in the previous FY activities in the investment projects 2018/ 2019 were completed as per work plan by end for FY as previous FY implemented in the detailed below; were previous FY were implemented completed as per work 1. Five stance V.I.P latrine at Nyamirami HC IV was completed as per AWP. plan by end for FY. as per work plan 2. Rehabilitation of DHO’s office and drug store was completed Maximum 6 o 100%: score 4 as per work plan points on this 3. Completion of staff house at Kahokya Hc II from Local performance o 80-99%: score 2 Revenue was completed as per work plan measure. 4. Completion of a maternity ward at Nyamirami HC IV was o Below 80%: 0 completed as per work plan 5. Class room construction and rehabilitation at Kyamuduma, St. Comboni, Kajwenge, Mirami, Mbunga, Nyinsango and Buhanga Primary schools was completed as per work plan 6. Construction and rehabilitation of 5 stance V.I.P latrine at St. Aloysius, Ngome, Karusandara SDA and completion of latrine at Kahendero primary school was completed as per work plan 7. Teacher house construction and rehabilitation of one 4 twin staff houses constructed at Mbata primary school and completion of Kibakya primary school was completed as per work plan 8. Provision of furniture to primary schools at Buhathiro, Kajwenge, Kibuga, Kirabaho, Kamabwe, Katiswamba, Bugoye was completed as per work plan 9. Classroom construction at Nyakatonzi and Isango seed Secondary school was completed as per work plan 10. Construction of Kyoho bridge phase II was completed as per work plan 11. Construction of a stone arch bridge at Rukokye mini irrigation scheme in Muhokya was completed as per work plan 12. Construction of the district administration block was completed as per work plan 13. Rehabilitation of 10 bore holes was completed as per work plan 14. Completion of Moroho GFS was completed as per work plan 15. Construction of Kyamiza GFS was completed as per work plan 16. Construction of Kaswa GFS was completed as per work plan 17. Completion of Kaswa GFS design was completed as per work plan 18. Completion of Mbunga – Nyakazimba GFS was completed as per work plan 19. Rehabilitation of solar power system in Maliba sub-county was completed as per work plan 20. Construction of Ibuga – Bigando solar panelled system was completed as per work plan 21. Completion of bore hole rehabilitation in Katiswamba was completed as per work plan 22. Completion of Ibuga – Bigando, Phase I was completed as per work plan 23. However, construction of OPD ward at Nyakamisi HC II and Kyempare HC II and construction of a generator shade at Nyamirimu was not completed as per work plan by the end of the FY 2018/19
5 The LG has 2 executed the • Evidence that all There was evidence that investment projects in the previous FY budget for investment projects in the were completed within approved budget as shown below; construction of previous FY were investment completed within 1. The construction of a five stance V.I.P latrine at Nyamirami HC projects and approved budget – Max. IV had been budgeted at UGX. 30,000,000 however it was not O&M for all 15% plus or minus of paid . major original budget: score 2 2. The Construction of OPD ward at Nyakamisi HC II and infrastructure Kyempare HC II and construction of a generator shade at projects during Nyamirimu and rehabilitation of DHO’s office and drug store had the previous been budgeted at UGX. 1,055,126,000 and actual expenditure FY was UGX. 415,539,000 Maximum 4 3. Completion of staff house at Kahokya Hc II from Local Revenue points on this had been budgeted at UGX. 20,000,000 and actual expenditure Performance was UGX.11,120,000 Measure. 4. Completion of a maternity ward at Nyamirami HC IV had been budgeted at UGX. 27,300,000 and actual expenditure was UGX. 9,100,000
5. Class room construction and rehabilitation at Kyamuduma, St. Comboni, Kajwenge, Mirami, Mbunga, Nyinsango and Buhanga Primary schools had been budgeted at UGX. 287,112,000 yet actual expenditure was Ugx. 306,555,000
6.Construction and rehabilitation of 5 V.I.P latrine stance at St. Aloysius, Ngome, Karusandara SDA and completion of latrine at Kahendero primary school had been budgeted at UGX. 76,102,000 and actual expenditure was UGX. 23,654,000
7. Teacher house construction and rehabilitation of one 4 twin staff houses constructed at Mbata primary school and completion of Kibakya primary school had been budgeted at UGX. 76,171,000 and actual expenditure was UGX. 35,190,000
8. Provision of furniture to primary schools at Buhathiro, Kajwenge, Kibuga, Kirabaho, Kamabwe, Katiswamba, Bugoye had been budgeted at UGX. 47,727,000 and actual expenditure was UGX. 5,500,000
9. Classroom construction at Nyakatonzi and Isango seed Secondary school had been budgeted at UGX. 1,256,763,000 and actual expenditure was UGX. 1,339,096,000
10. Construction of Kyoho bridge phase II had been budgeted at UGX. 590,860,000 and actual expenditure was UGX. 328,919,000
11. Construction of a stone arch bridge at Rukokye mini irrigation scheme in Muhokya had been budgeted at UGX. 83,657,000 and actual expenditure was UGX. 72,276,000
12. Construction of the district administration block had been budgeted at UGX. 250,434,000 and actual expenditure was UGX. 154,568,000
13. Rehabilitation of 10 bore holes had been budgeted at UGX. 28,000,000 and actual expenditure was at UGX. 14,887,000
14. Completion of Moroho GFS, Construction of Kyamiza GFS, Construction of Kaswa GFS, Completion of Kaswa GFS design, Completion of Mbunga – Nyakazimba GFS, Rehabilitation of solar power system in Maliba sub-county, Construction of Ibuga – Bigando solar panelled system, Completion of bore hole rehabilitation in Katiswamba, Completion of Ibuga – Bigando, Phase I had been budgeted at UGX. 644,520,000 yet actual expenditure was UGX. 578,666,000
Total budgeted amount was UGX. 3,419,701,126 and total actual projects expenditure was UGX. 3,295,070,000
Percentage = 3,295,070,000 /3,419,701,126 X 100 = 96%
5 The LG has 2 executed the • Evidence that the LG List of assets and projects in need of maintenance for FY budget for has budgeted and spent 2018/2019 was in place as per details below: construction of at least 80% of the O&M Under health, renovation of DHOs office and drug store was investment budget for infrastructure budgeted at UGX. 82,854,000 and actual expenditure was UGX. projects and in the previous FY: score 82,854,000 O&M for all 2 major Under works and water, infrastructure projects during District road equipment and machines repaired budgeted at the previous UGX. 76,856,000 and actual expenditure was UGX.76,856,000 FY Maintenance of 309.9 KMs district roads was budgeted at UGX. Maximum 4 2,065,182 and actual expenditure was UGX. 2,357,616 points on this Performance Building maintenance fund for district compound and cleaning at Measure. District HQs was budgeted at UGX. 62,000,000 and actual expenditure was UGX. 67,121,000
Support to O & M in water and sanitation was budgeted at UGX. 3,660,000 and actual expenditure was UGX. 2,629,000
Bore hole drilling and rehabilitation was budgeted at UGX. 67,600,000 and actual expenditure was UGX.14,887,000
Budget for O&M in FY 2018/2019 was Shs. 671,907,182
Actual expenditure on O&M during the FY was Shs. 544,048,616
Percentage = 544,048,616/671,907,182 X 100 = 81%
Human Resource Management 6 LG has 0 substantively • Evidence that the LG There were 11 HoD positions as per the approved structure ref recruited and has filled all HoDs ARC/135/306/01 dated on 24th April 2017 of which 8 HOD were appraised all positions substantively: substantively filled as follows; Heads of score 3 Departments 1. Principle Human Resource Officer- Bihanikire Samson,File Maximum 5 no. CR/D/10001 was appointed on a letter dated 28th June 2019, points on this ref. CR:153/2. Performance Measure
2. District Planner- Masereka Alex File no. PF/MA was appointed in a letter dated 28th June 2019,ref. CR:152/2.
3. District Education Officer- Syauswa Mainja George, appointed in a letter dated 1st July 2013, ref. CR: 214/4
4. District Community Development Officer- Birungi Ben Henry, File no. CR/D/10337 was appointed in a letter dated 28th June 2018, ref. CR:153/2
5. District Natural Resources Officer- Katswera Joseph was appointed and Signed performance agreement on 13/7/2018.
6. District Internal Auditor- Muhindo Margaret,File no. CR/D/10013 was appointed in a letter dated 12th July 2019, ref. CR: 156/47.
7. District Commercial Officer- Kasereka Yambuka Simon,File no. CR/D/10173 was appointed on promotion on a letter dated on 21st May 2019 ref. CR: 156/4.
8. District Health Officer- Baseka Yusuf File no. CR/D/1025 6 was appointed on a letter dated on 28th June 2019, ref. CR: 153/2.
The following HoD positions were vacant;
9. District Engineer
10. Chief Finance Officer
11. District Production Officer 6 LG has 0 substantively • Evidence that HoDs None of the 11 HOD appraisal reports were signed by the CAO as recruited and have been appraised as their Supervisor. Reports were evident in the personnel files, appraised all per guidelines issued by signed by the departmental heads but still awaiting the CAO’s Heads of MoPS during the signature. The files included those of; Departments previous FY: score 2
Maximum 5 1. Ag. District Internal Auditor- Bwambale K. Yona file points on this refCR/D/10451. Performance Measure 2. Principle Human Resource Officer- Bihanikire Samson file ref CR/D/10001
3. District Planner- Masereka Alex file ref PF/MA
4. District Education Officer- Syauswa Mainja George
5. District Community Development Officer- Birungi Ben Henry, file no. CR/D/10337
6. District Natural Resources Officer- Katswera Joseph, file no. CR/D/10407
7. District Commercial Officer- Kasereka Yambuka Simon of file ref CR/D/10173
8. Ag. District Engineer- Kalende George Kells.
9. Ag. Chief Finance Officer-Muhindo Margaret, file no. CR/D/10013
10. District Health Officer- Baseka Yusuf ,file no. CR/D/10256
11. District Production Officer- The File was not accessed during the assessment.
7 The LG DSC 2 has considered • Evidence that 100 % of There were 469 positions submitted for clearance in a letter by all staff that staff submitted for CAO to MoPS dated 28th November 2018,ref. CR: 115/1, have been recruitment have been Administration-246, Health- 185 and Agriculture- 38. The MoPS submitted for considered: score 2 cleared 24 positions in a letter dated on 15th January 2019, ref recruitment, ARC 6/293/05; Administration-12 and Agriculture-12. confirmation and disciplinary Another response of approval by MoPS was in a letter dated 8th actions during January 2018, ref. ARC 6/293/05 in reference made to a letter from the previous CAO dated 28th November 2018 Ref. CR:115/1. The following FY. positions were approved;
Maximum 4 Administration-41 points on this Performance Health-39 Measure.
Out of the 469 positions, 104 positions were approved and 127 were advertised inthe New Vision newspaper of January 21st 2019. However the positions advertised were more than what was cleared due to recruitment on replacement basis.
7 The LG DSC 0 has considered • Evidence that 100 % of There were 217 staff submitted for confirmation and 173 were all staff that positions submitted for Confirmed which was 79% of the total submissions in the different have been confirmation have been DSC meeting minutes as follows; submitted for considered: score 1 recruitment, a) In the minutes of the 423rdmeeting of the DSC held on 28th confirmation and 29th May 2019, the following were confirmed; and disciplinary Management/Adm- 9- actions during Koghel Jockim in Min. 109/2019 confirmed as Asst. Inventory the previous Management Officer w.e.f from 25th February 2019. FY. Kule Stephen O. Mbiwa in Min. 110/2019 confirmed as Asst. Tax Maximum 4 Officer w.e.f 25th February 2019. points on this Performance Kirusu David, Byaruhanga J.B.Bosco, Kabugho Susan, Measure. Bwambale Milton, Katusabe Roset, Masika Oliver and Bihanikire Esau as Parish Chiefs under Min.111/2019.
Community Based Services-1
Bwambale John under Min. 116/2019 beconfirmed as Asst. Community Dev’t Officer.
Education dept-10 Under Min. 117/2019 the following were confirmed as Grade III Teachers; Masika Shakilhah, Katusabe K. Apophius, Monday Richard, Biira Yayeri, Masereka Johnson, Kabugho Brenda, Biira Doreen, Bwambale Edson, Biira Alice and Businge Patrick.
Engineering dept-2 Under Min. 141/2019, Bwambale Moris and Kuule Joshua confirmed as Drivers.
Production dept-5 Under Min. 142/2019, Basolene Bennet, Kajuna Yonah, Kitalikibi Geofrey, Muhindo Jockim and Mbahimba Godfrey confirmed as Asst. Vet. Officers
Health dept-15 Under Min. 143/2019, Muhindo Samuel confirmed as Health Inspector. Under Min. 144/2019, Rubale Solace as Borehole Technician.
Under Min. 145/2019, Ayambe Ferix confirmed as Public Health Dental Officer. Under Min. 146/2019, Brown Simon confirmed as Laboratory Asst.
b) In the minute extracts of the 421stmeeting of Kasese DSC held on 27th March, 8th, 9th April, 10th ,11th ,12th ,15th ,16th ,17th ,18th ,23rd,and 24th April. The following were confirmed; Education dept- 10 Health- 1
c) In the minute extract of the 421stmeeting of Kasese DSC held on 8th April 2019, the following were confirmed; Education dept- 1 Health dept- 2
d) In the minute extracts of the 420thmeeting of the DSC held on 14th January, the following were confirmed; Education dept- 18 Health- 3 Veterinary dept- 2
e) In the minute extracts of the 419th DSC meeting held on 31st October 2018, the following were confirmed; Education dept- 10 Health dept- 3
f) In the minute Extracts of the 418thmeeting of DSC held on 3rd October 2018, the following were confirmed; Adm dept- 1 Engineering dept- 1 Education dept- 2
g) In the 418th Meeting of the DSC, the following were confirmed; Education dept- 39 Health dept- 3 Production-1
h) In the 413th Meeting of Kasese DSC held on 12th , 13th , 14th ,18th ,19th ,20th ,21st ,22nd , 25th ,26th ,27th ,28th June and 3rd July 2018, the following were confirmed; Education dept- 38, Community dept- 1
7 The LG DSC 1 has considered • Evidence that 100 % of There were 6 cases submitted to the DSC and all were all staff that positions submitted for considered as follows; have been disciplinary actions have In the 426th Meeting of Kasese DSC, the following were submitted submitted for been considered: score 1 for action; recruitment, confirmation Finance dept- and disciplinary • Mkamba B. Augustine (Senior Treasure) under Min.248/2019 actions during was submitted to the DSC on 23/5/2019 Case- Allegation of the previous mismanagement of funds at Hima Town Council, Action- Was FY. cautioned.
Maximum 4 • Mgt dept-Biira Ever (Principal Township Officer)- was points on this submitted to the DSC on 19/3/2019, under Min. 251/2019 Case- Performance Allegation of failure to abide by the procurement guidelines during Measure. the execution of the construction of the works in Hima Town Council, Action- She was warned.
• Best Juliet Bakoko (Senior Asst Secre)- under Min. 250/2019, Case- Allegation of irregularity in the disposal of Rukoki Sub county money and mismanagement of the proceeds.Action- Was warned.
• Katusabe K. Apophius (Office Attendant), was submitted to the DSC on 23/5/2010, Under Min. 253/2019 Case-Allegation of using forged documents/impersonation to secure gov’t employment. Action- Her appointment as office attendant be terminated w.e.f. the current date was 21st March 2019.
• Education dept-amanya Francis (Grade III Teachers)- was submitted to the DSC on 23/5/2019, Under Min254/2019Case- Allegation of using forged documents/impersonation to secure gov’t employment. Action- his appointment was terminated w.e.f. the current date was 21st March 2019.
• Mukobi Seleverio (Grade III Teachers)- was submitted to the DSC on 23/5/2019, under Min254/2019 Case-Allegation of using forged documents/impersonation to secure gov’t employment. Action- his appointment was terminated w.e.f. the current date was 21st March 2019 8 Staff recruited 0 and retiring • Evidence that 100% of There were 311 recruitments in the FY 2018/2019. Below were access the the staff recruited during sampled files for staff that accessed the payroll; salary and the previous FY have a) Muhindo Joseph was appointed as Senior Accounts Assistant pension payroll accessed the salary in a letter by CAO dated 30th May 2019. He assumed duty on 12th respectively payroll not later than two July 2019 and accessed payroll in July 2019 . IPPS no. 1043399. within two months after appointment: score 3 months b) Amutukei Harriet was appointed as an Office Attendant in a letter dated on 30th May 2019 Ref. CR 156/4. She assumed duty Maximum 5 in the same month and accessed payroll in July. IPPS no. points on this 1043377. Performance Measure. c) Bwambale Johnson was appointed as Office Attendant in a letter by CAO dated 30th May 2019. He assumed duty on 12/06/2019 and accessed payroll in July 2019. IPPS no. 1045649.
d) Bagonza Xavier was appointed as Senior Accounts Assistant in a letter by CAO dated 30th May 2019. He assumed duty on 5th June 2019 and accessed payroll in August 2019. IPPS no. 841279.
e) Biira Josinta was appointed as Office Attendant in a letter byCAO dated on 30th May 2019. Assumed duty on 10th June 2019 and accessed payroll in July. IPPS no. 1045630.
f) Muhindo Robina was appointed as Senior Accounts Assistant in a letter dated 30th May 2019 and assumed duty in the same month. She accessed payroll in July, IPPS no. 1045671.
g) Masika Margret was appointed as Office Attendant in a letter by CAO dated on 30th May 2019. She assumed duty in the same month and accessed payroll in July.
f) Kabugho Moreen was appointed as Office Attendant in a letter dated on 30th May 2019. She assumed duty on 4th June 2019 and had not accessed payroll. 8 Staff recruited 0 and retiring • Evidence that 100% of There were 14 Staff that retired in FY 2018/2019 and all had access the the staff that retired accessed the payroll but 2 of them accessed after 2 months as in salary and during the previous FY the following; pension payroll have accessed the a) Mukonga Isreal (EducationAssistant) retired on 10th February respectively pension payroll not later 2019 and accessed payroll in April 2019. within two than two months after retirement: score 2 months b) Haramiti Erisa (Education Assistant) retired on 5th March 2019 and accessed in April 2019. Maximum 5 points on this c) Bwambale Stephen (Education Assistant) retired on 20th May Performance 2019 and accessed payroll in June. Measure. d) Masereka Fanahasi (Head Teacher) retired on 16th December 2018 and accessed the payroll in June 2019.
e) Thembo Jackson (Head Teacher) retired on 13th April 2019 and accessed payroll in June.
f) Tibakunirwa Matsimwe David (Education Assistant) retired on 25th March 2019 and accessed payroll in May.
g) Nyamanzibake Josiah (Education Assistant) retired on 17th December 2018 and accessed payroll in March.
h) Katehero John (Senior Accounts Assistant) retired on 8th November 2018 and accessed payroll in June.
Revenue Mobilization 9 The LG has 2 increased LG • If increase in OSR Kasese DLG realised total of OSR during FY 2017/2018 own source (excluding one/off, e.g. amounting to Shs 1,280,269,880 as reflected on page 17 of the revenues in the sale of assets) from audited financial statements for FY 2017/2018. The total of the last financial previous FY but one to OSR realised during FY 2018/2019 amounted to Shs year compared previous FY is more than 1,430,879,451 as indicated on page 34 of the FY 2018/2019 draft to the one 10 %: score 4. financial statements. The draft financial statements were before the submitted to OAG Regional Fort Portal branch by the CAO on 30th • If the increase is from previous August, 2019, through letter referenced CR/101/1 dated 27th 5% - 10 %: score 2. financial year August, 2019 and copied to the PS MoLG, RDC and District Chair Person. (last FY year • If the increase is less but one) than 5 %: score 0. The district disposed off assets during FY 2018/2019 valued at Maximum 4 shs 23,959,000. points on this The DLG realised net local revenue collection after deducting the Performance disposal of assets amounting to shs 1,406,920,451 i.e (shs Measure. 1,430,879,451 less shs 23,959,000).
There was an increase in local revenue performance totalling Shs 126,650,571 during FY 2018/2019.
Computation: 126,650,571 x 100 = 9.9%
1,406,920,451
The increase was 10%.
The relatively impressive performance in revenue collection was attributed to:
(i) Sensitisation of tax payers on the purpose of paying tax for example the sensitisation training of tax payers that were held on 23rd August, 2018 and 16th January, 2019 in Bugoye sub county.
(ii) Effective monitoring and control of local revenue collections that was instituted by the district coupled with regular verification of revenue records in all the sub counties under the district.
(iii) Frequent meetings that were held with sub counties as part of strategy to increase local revenue collections. For example meeting held on 11th October, 2018 in Bwesumbu sub county. Another meeting was held on 24th January, 2018 for the district tax payers from various sub counties. The meeting took place at the district head quarters in the district Health Board Room
(iv) Timely circulation of demand notes to all local revenue tax payers. 10 LG has 0 collected local • If revenue collection The original local revenue budget for Kasese DLG for FY revenues as ratio (the percentage of 2018/2019 was Shs 1,616,615,000 as indicated on page 1 of the per budget local revenue collected approved budget that was approved by Council in a meeting held (collection against planned for the on 29th May, 2018 under minute reference ratio) previous FY (budget 47/KDLG/COU/MAY/2018 and submitted to MoFPED on 2nd realisation) is within June, 2019 through CAO’s letter dated 30th May, 2018. Maximum 2 points on this +/- 10 %: then score 2. If The total net local revenue collected during FY 2018/2019 performance more than +/- 10 %: amounted to shs 1,406,920,451 measure Score 0. Computation:
1,406,920,451 x 100 = 87%
1,616,615,000
This translates into a revenue collection ratio of 87% with a variance of 13% which was outside the allowable range of +/- 10%. This was due to the high expectations after the rigorous sensitisation of tax payers, hence the ambitious budget which was not realistic. 11 Local revenue 2 administration, • Evidence that the Kasese District Local Government comprised of 23 sub counties allocation and District/Municipality has and 9 Town Councils during FY 2018/2019.The DLG complied transparency remitted the mandatory with the requirement of remitting the 65% share of local revenues LLG share of local to LLGs during FY 2018/2019. That was done in compliance with Maximum 4 revenues: score 2 the approved formulae as provided in section 85 and 5th points on this Schedule in the Local Government Act CAP 243. performance measure. It was noted that sub counties collected the local revenue on behalf of the district and remitted the 35% to the district head quarters as required by the law but retained 65% for each one of them.
Sec 85 of LGA (2) CAP 243 “In rural areas, revenue shall be collected by the sub county councils, and a sub county council shall retain 65%, or any other higher percentage as the district council may approve, of the revenue collected by it and pass the remaining percentage over to the district”.
In respect of the above, the sub counties remitted to the district as 35% component due to the district as per samples below:
Amounts remitted to the District Head Quarters were verified and confirmed through the official district receipts acknowledging the 35% component of the local revenue from various sub counties.
Examples:
No. Receipt number Amount in shs Sub county
1. 155 of 5th October, 2018 140,000 Isango
2. 194 of 24th June, 2019 290,500 Kisinga
3. 263 of 21st November, 2018 586,250 Bwesumbu
4. 296 of 6th December, 2018 340,552 Kisinga
5. 300 of 7thDecember, 2018. 841,050 Lake Katwe
In addition, the district collected local revenue totalling shs 92,196,750 accrued from the Local Service Tax out of which shs 80,773,200 was transferred to the LLGs including the town councils during FY 2018/2019 as 65% local revenue sharing formulae but retained the 35% share amounting to shs 12,723,550.
Examples of local revenue accrued from the Local Service Tax transferred to LLGs during FY 2018/2019:
(i) Shs 3,080,000 was remitted to Hima Town Council on payment voucher number 21218873 dated 24th June, 2019.
(ii) Bugoye sub county received shs 975,000 on payment voucher number 21180110 dated 20th December, 2018.
(iii) Bwesumbu sub county received shs 988,000 on voucher number 21218869 dated 24th December, 2018.
It was further noted that Kibaale, Queen Elizabeth and Rwenzori national parks contributed to the local revenue of the DLG through the Uganda Wildlife Authority. 11 Local revenue 2 administration, • Evidence that the total Kasese DLG spent shs 152,683,990 on council allowances and allocation and Council expenditures on emoluments during FY 2018/2019 as extracted from the District transparency allowances and Accounts Analysis Report pages 13 and 18 for FY 2018/2019. emoluments- (including Maximum 4 from all sources) is not The local revenue realised during FY 2017/2018amounted to shs points on this higher than 20% of the 1,280,269,880 as reflected on page 17 of the FY 2017/2018 performance OSR collected in the audited DLG financial statements. measure. previous FY: score 2 Computation:
152,683,990 x 100 = 12%
1,280,269,880
Payment of allowances and emoluments was effected within the 20% limit.
Procurement and contract management 12 2 The LG has in • Evidence that the There was evidence of a Senior Procurement Officer and place the District has the position Procurement Officer. capacity to of a Senior Procurement manage the Officer and Procurement Senior Procurement Officer-Kisembo Edward Masitaki, file no. procurement Officer (if Municipal: CR/D/1000 was appointed by CAO on a letter dated 15th May function Procurement Officer and 2018,ref. CR: 156/4 Assistant Procurement Maximum 4 Officer) substantively points on this filled: score 2 The Procurement Officer- Muhindo Stephen, file no. PF/M.S. was performance appointed by CAO in a letter dated 29th April 2019,ref. CR: 156/4. measure. 12 1 The LG has in • Evidence that the TEC Reports of the Evaluation Committee were submitted to and place the produced and submitted approved by the Contracts Committee during FY 2018/2019 as capacity to reports to the Contracts detailed in the following sampled files; manage the Committee for the procurement previous FY: score 1 0.1. Rehabilitation of 10 BHs in Kitswamba, Nyakiyumbu, function Karusandara & Lake Katwe S/Cs. Contract No KSE/521/WRKS/18-19/00099. EC (3 Members) sitting on 28th Maximum 4 Sept 2018 recommended Desert Consult LTD, the best evaluated points on this bidder and recommended them to be awarded a contract at a performance Contract Sum UGX: 35,072,314. measure. 0.2. Construction of Mbunga GFS in Kilembe S/C Contract No KSE/521/WRKS/18-19/00103. Contractor, Kisinga contraction Co LTD. Contract Sum UGX 66,360769 No Members 3.Date of EC meeting 2nd Oct 2018
0.3. EC (3 Members) sitting on 28th Sept 2018 recommended Desert Consult LTD, the best evaluated bidder and recommended them to be awarded a contract at a Contract Sum UGX: 35,072,314.
0.4. Water pipeline extension of Mbulamasi-Rwabitoke GFS in Mahango S/C Contract No KSE/521/WRKS/18-19/00232. Contractor, Zeph contraction Co LTD. Contract Sum UGX 109,442,994 No Members 3. Date of EC meeting 28th Sept 2018
0.5. Construction of Katholhu Mini Irrigation Scheme Phase 1 in Nyakiyumbu S/C Contract No KSE/521/WRKS/18-19/00012. Contractor, Kisinga contraction Co LTD. Contract Sum UGX 126,263,120. No Members 3. Date of EC meeting on28th Sept 2018
0.6. Upgrading of Nyakimasa and Kyempara HC2 to HC3 in Bwera & Isango S/Cs Contract No KSE/521/WRKS/18-19/0001- 20. Contractor, K. David & Friends LTD. Contract Sum UGX 989,905,778 No Members 3. Date of EC meeting 27th Nov 2018 12 1 The LG has in • Evidence that the The Contracts Committee considered all the recommendations of place the Contracts Committee the EC without any deviations noted. capacity to considered manage the recommendations of the The following 5 sampled files gave evidence of the CC approval procurement TEC and provide of EC reports; function justifications for any 1. Approval of EC Report on Construction of 10BHs. Contract deviations from those Committee meeting of 22nd /10/2018. Minute Maximum 4 recommendations: score KSE/DCC/231/2018/19 points on this 1 performance 2. Approval of EC Report on Construction of Mbunga GFS measure. Contract Committee Meeting of 22nd /10/2018. Minute KSE/DCC/231/2018/19
3. Approval of EC Report on Water pipeline extension of Mbulamasi-Rwabitoke GFS in Mahango S/C Contract No KSE/521/WRKS/18-19/00232. Contractor, Zeph contraction Co LTD. Contract Sum UGX 109,442,994. Contract Committee Meeting of 22nd /10/2018. Minute KSE/DCC/231/2018/19
4. Approval of EC Report on Construction of Katholhu Mini Irrigation Scheme Phase 1 in Nyakiyumbu S/C Contract No KSE/521/WRKS/18-19/00012. Contractor, Kisinga contraction Co LTD. Contract Sum UGX 126,263,120. Contract Committee Meeting of 22nd /10/2018. Minute KSE/DCC/231/2018/19
5. Approval of EC report on Upgrading of Nyakimasa and Kyempara HC II to HC III in Bwera & Isango S/Cs Contract No KSE/521/WRKS/18-19/0001-20. Contractor, K. David & Friends LTD. Contract Sum UGX 989,905,778. Contract Committee Meeting of 15th /01/2019 in Minute KSE/DCC/307/2018/19 13 2 The LG has a • a) Evidence that the Procurement Plan for FY 2019/20 was approved by CAO on 22nd comprehensive procurement and /07/2019. It was a compilation from all departments of the DLG, Procurement Disposal Plan for the consolidated into one document with a major procurement and Disposal current year covers all infrastructure for FY 2019/20. Plan covering infrastructure projects in infrastructure the approved annual activities in the work plan and budget The Procurement work plan therefore derived its entire approved AWP and b) evidence that the procurement items from the approved AWP 2019/20. and is LG has made followed. procurements in previous For instance, FY as per plan Maximum 2 (adherence to the Health submitted Procurement Request on 28th July 2018; points on this procurement plan) for the Education on 28th Aug 2018 and DWO submitted on 28th performance previous FY: score 2 July2018 . measure.
(b) For FY 2018/19 seen an advert from Daily Monitor dated 30th August 2018. Advert in New Vision dated 19th October, 2018 for the projects sampled below;
0.1. Procurement file on Construction of Katholhu Mini Irrigation Scheme Phase 1 in Nyakiyumbu S/C Contract No KSE/521/WRKS/18-19/00012. Contractor, Kisinga contraction Co LTD. Contract Sum UGX 126,263,120. Contract Committee Meeting of 22nd /10/2018. Minute KSE/DCC/231/2018/19.
0.2. Procurement file on Upgrading of Nyakimasa and Kyempara HC2 to HC3 in Bwera & Isango S/Cs Contract No KSE/521/WRKS/18-19/0001-20. Contractor, K. David & Friends LTD. Contract Sum UGX 989,905,778. Contract Committee Meeting of 15th /01/2019. Minute KSE/DCC/307/2018/19 . 14 • For current FY, 2 The LG has evidence that the LG has There was evidence that the Procurement Office had prepared all prepared bid prepared 80% of the bid the bidding documents before 30th August 2019. In the bidding documents, documents for all files seen there were15 major infrastructure investments. The maintained investment/infrastructure following 5 sampled files were the evidence contract by August 30: score 2 registers and 0.1. Procurement file on Supply of gravel, culverts, and cement procurement to Kikorongo Hamukungu Road.. Ref No KSE/521/SUPLS/2019- activities files 20/00179. and adheres 0.2. Procurement file on supply of gravel, culverts and cement to with Kasanga-Mithimusangu Road. Contract Ref No established KSE/521/SUPLS/2019-20/00188. thresholds. 0.3. Procurement File on Construction of Third Phase of Maximum 6 Katholhu mini Irrigation scheme. Contract Ref No points on this KSE/521/WRKS/2019-20/00016. performance measure. 0.4. Procurement file on establishment of Mini Irrigation scheme in Kabukero-Nkoko in Hima Town Council. Contract Ref No KSE/521/WRKS/2019-20/00015
0.5. Procurement file on construction of Kyarumba community Hall in Kyarumba S/C. Contract Ref No KSE/521/WRKS/2019- 20/00094
From the above sampled bidding documents, confirmed that the DPU submitted all the bidding documents before 30th August 2019.
14 2 The LG has • For Previous FY, DPU generated a contract register for FY 2018/19 which prepared bid evidence that the LG has contained a total of 72 major infrastructure procurement projects documents, an updated contract as approved in the DLG-AWP 2018/19. All procurement was duly maintained register and has completed and the Procurement activity files were concluded as contract complete procurement shown in the following sampled items; registers and activity files for all procurement procurements: score 2 0.1. Certificate of completion for construction of Katholhu mini activities files irrigation scheme phase 2. Contract Ref No and adheres KSE/521/WRKS/2018-19/00012. Contract sum UGX 126,823,120 with Start date 12th /12/2018 and End date 15th April 2019. established thresholds. 0.2. Certificate of Completion for Construction of 2 classroom Maximum 6 Block at KYAMUDUMA P/S.Contract Ref No points on this KSE/521/WRKS/2018-19/00019. Contract sum UGX 77447284 performance Start date 15th /11/2018 and End date 15th May 2019. measure.
1.3. Certificate of Completion for Construction of four twin staff house at Mbata P/S Ref No KSE/521/WRKS/2018-19/00004. Contractor sum UGX 73,619,379,start date 13th /11/2018 and end date 12th April 2019. 14 • For previous FY, 2 The LG has evidence that the LG has LG had adhered with procurement thresholds for the FY 2018/19. prepared bid adhered with All procurement was handled under open domestic bidding and documents, procurement thresholds restrictive/selective bidding. maintained (sample 5 projects): contract score 2. registers and The following procurement methods were observed for different procurement procurement thresholds; activities files and adheres with established 0.1. Sitting and drilling supervision of 6 deep boreholes Lot 2 thresholds. under procurement reference No KSE 510/wrks/18-19/0000 by M/S LHM Ground Water Exploration and Geo Mapping Ltd was Maximum 6 awarded under selective bidding at a contract sum of UGX 23, points on this 620,000 performance measure.
0.2. Water pipeline extension of Mbulamasi- Contract for Rwabitoke GFS in Mahango S/C under procurement Ref No KSE/521/WRKS/18-19/00232 by ZEPH Contraction Co LTD was awarded under open domestic bidding a contract Sum of UGX 109,442,994
0.3. Katholhu Mini Irrigation Scheme Phase 1 in Nyakiyumbu S/C procurement Ref No KSE/521/WRKS/18-19/00012 .by Kisinga contraction Co LTD was awarded under open domestic bidding a contract Sum of UGX 126,263,120.
0.4. Upgrading of Nyakimasa and Kyempara HC2 to HC3 in Bwera & Isango S/Cs, procurement Ref No KSE/521/WRKS/18- 19/0001-20 by K David and Friends LTD was awarded under open national bidding a contract sum of UGX 989,905,778.
15 • Evidence that all works 2 The LG has projects implemented in 1. The completion certificate on construction of Katholhu mini certified and the previous FY were irrigation scheme phase 2. Contract Ref No provided appropriately certified – KSE/521/WRKS/2018-19/00012. Contract sum UGX 126,823,120 detailed project interim and completion Start date 12th /12/2018 and End date 15th April 2019. information on certificates for all projects 1.2. Completion Certificate on Construction of 2 classroom block all investments based on technical at KYAMUDUMA P/S.Contract Ref No KSE/521/WRKS/2018- supervision: score 2 Maximum 4 19/00019. Contract sum UGX 77447284 Start date 15th /11/2018 points on this and End date 15th May 2019. performance measure 1.3. Completion Certificate on Construction of four twin staff house at Mbata P/S Ref no KSE/521/WRKS/2018-19/00004. Contract sum UGX 73,619,379 Start date 13th /11/2018 and End date 12th April 2019. 15 0 The LG has • Evidence that all works None of the implemented projects visited by the AT were labelled. certified and projects for the current provided FY are clearly labelled We visited the following projects, which the DWO took the AT detailed project (site boards) indicating: around; information on the name of the project, 0.1. A five stance VIP Pit latrine at Karusandara SDA P/S, no all investments contract value, the site board. contractor; source of Maximum 4 funding and expected 0.2. Mbunga mini GFS Phase 1 in Kilembe S/C Visited 2 Tap- points on this duration: score 2 stands (at Mr Kirushi home) performance measure 03 Kilembe GFS: We visited several sites of the GFS including the Reservoir Tank and several Tap stand points around Mbuga community; none of all these facilities had site board.
04 Visited Mbuga HC II located on top of Mbuga Hill
05 Mbulamasi-Rwabitoke GFS in Mahango Sub County
06 Kaswa GFS in Kaswa village, Mbatta Sub county
All the above projects were completed within the FY 2018/19 and none of them was a continued project to 2019/20. Besides, none of the projects for the current FY was kick started by the time of the assessment.
Financial management 16 4 The LG makes • Evidence that the LG Kasese District Local Government maintained 12 bank accounts monthly and up makes monthly bank by closure of FY 2018/2019. The district used the IFMS to-date bank reconciliations and are computerised software on Tier One status to prepare the monthly reconciliations up to-date at the time of bank reconciliation statements throughout FY 20182019 up to the assessment: score 4 30th September, 2019 at the time of the assessment. All the Maximum 4 statements were dully authenticated by relevant authorities points on this namely; the official who prepared the statements, the CFO as performance head of Finance and CAO as Accounting Officer up to 30th measure. September, 2019.
Examples on reconciliations: (i) Account number 9030006382354 for the District General Fund Account maintained by Stanbic Bank, Kasese branch. The reconciled balance on 30th June, 2019 was shs114,762,036;
(ii) The District UNICEF account reconciled balance on 30th November, 2018 was shs 51,838 account number 9030063805505 with Stanbic Bank, Kasese branch;
(iii) The District Global Fund Account number 9030006382482 with Stanbic Bank Kasese branch. The reconciled balance was shs 688,965 on 30th June, 2019.
(iv) The District CAIIP Account number 1510550329 with the Centenary Bank, Kasese branch. The reconciled balance was shs 756,400 on 31st August, 2018. 17 • If the LG makes timely 2 The LG made payment of suppliers Kasese DLG provided evidence showing timely payments of timely payment during the previous FY – suppliers and contractors during FY 2018/2019 without overdue of suppliers no overdue bills (e.g. bills beyond 2 months. The sampled payments covering all during the procurement bills) of over sectors indicated in most cases compliance resulting in no previous FY 2 months: score 2. overdue bills beyond two months.
Maximum 2 For Example: (i) M/s K. Mupala Agency Limited was paid shs points on this 23,979,070 on voucher number 20715797 of 29th November, performance 2018 for completion of a staff quarter house with a two stance VIP measure latrine at Kahokya Health Centre III in Lake Katwe sub county. Initiation for payment was done on 12th November, 2018, approval on 19th November, 2018 whereas actual payment was effected on 29th November, 2018.
(ii) A payment request was submitted on 19th June, 2019. Certification and approval of the payment was done on 21st June, 2019.Payment was effected against voucher number 24289020 dated 23rd June, 2019, to M/s Zionat Multipurpose International for shs 165,400,000 for upgrading of Nyakimasa from Health Centre II to Health Centre III in Bwera sub county; Kyampara from from Health Centre II to Health Centre III in Isingo sub county. Interim certificate number 01. The contractor issued receipt number 612 dated 3rd July, 2019.
(iii)M/s Zionat Multipurpose International
Was paid shs 125,639,978 on voucher number 24289020 dated 23rd June, 2019 under certificate number 02 dated 20th June, 2019. Request for payment was submitted on 19th June, 2019. Certification and approval of the payment was done on 21st June, 2019 for upgrading of Nyakimasa from Health Centre II to Health Centre III in Bwera sub county; Kyampara from from Health Centre II to Health Centre III in Isingo sub county
(iv) M/s Mbuba Association Limited was paid shs 16,467,849 on voucher number 24289005 dated 23rd June, 2019 in respect of construction of a five stance VIP latrine at Ngome Primary School. Payment was initiated on 8th May, 2019 and was approved on 29th May, 2019.
(v) M/s Mbuba Association Limited was paid shs 22,174,378 on voucher number 24289005 dated 23rd June, 2019 in respect of construction of a five stance VIP latrine at Karuandara Primary School. Payment was initiated on 7th June, 2019 and was approved on 12th June, 2019. 18 1 The LG • Evidence that the LG The CAO’s letter referenced CR/161/2 and dated 29th June, 2018 executes the has a substantive Senior indicated that Mr Kay Yona Bwambale was formerly working at Internal Audit Internal Auditor: 1 point. Hima Town Council as Senior Treasurer and he was transferred function in to Kasese DLG to take care of the Internal Audit Unit as a accordance • LG has produced all Principal Internal Auditor. There was no evidence that Mr with the LGA quarterly internal audit Bwambale was confirmed in the position he had been occupying section 90 and reports for the previous since then. However, it was explained that the position of the LG FY: score 2. Senior Treasurer was equivalent to the position of the Senior procurement Internal Auditor. regulations The LG executes the Internal Audit Unit function in accordance Maximum 6 with the LGA CAP 243 section 90 and the Local Governments points on this Procurement Regulations. performance measure.
18 2 The LG • LG has produced all Quarterly Internal Audit Reports for FY 2018/2019: executes the quarterly internal audit Internal Audit reports for the previous Quarter Date of report Reference function in FY: score 2. Quarter 1 30th October, 2018 Unreferenced accordance with the LGA Quarter 2 24th January, 2019 Unreferenced section 90 and LG Quarter 3 30th April, 2019 Unreferenced procurement regulations Quarter 4 31st July, 2019 Unreferenced
Maximum 6 It was noted that all the quarterly internal audit reports were points on this produced within the prescribed time frame. Copies of the reports performance were circulated to: measure. PS MoLG, PS/ST MoFPED, Internal Auditor General, RDC, Chair Person LGPAC, OAG – Western Region.
The quarter one report was received by IAG and MoFPED on 30th November, 2018; the quarter two report was received by IAG and MoFPED on 26th March, 2019; the quarter three report was received by IAG and MoFPED on 11th June, 201; the quarter four report was received by IAG and MoFPED on 9th September, 2019.
18 Evidence that the LG has 0 The LG provided information to Information to Council and LG PAC on Internal Audit Queries executes the the Council and LG PAC raised during FY 2018/2019: Internal Audit on the status of Nature and total number of queries raised Nature and total number function in implementation of of queries cleared Nature and total number of queries pending accordance internal audit findings for with the LGA the previous financial 15 11 04 section 90 and year i.e. follow up on LG audit queries from all Example of queries raised by the internal auditor during FY procurement quarterly audit reports: 2018/2019 among others: regulations score 2. (i) Unaccounted for expended amount totalling shs 9,007,094. Maximum 6 points on this (ii) Delayed banking of local revenue collections totalling shs performance 617,729; measure. (iii) Delayed remittance of the 35% of local revenue to the HLG/District amounting to shs 76,098,000;
(iv) Delayed construction of Kyoho Bridge in Bwesumbu sub county at a cost of shs 277,689,899;
(v) Minimal coverage through the District Monitoring and Evaluation reports of all projects under taken by the district during FY 2018/2019.
(i) COUNCIL:
Available records in the DLG indicated that Council met on the following dates:
11th September, 2018; 9th February, 2019; 7th March, 2019 and 24th May, 2019. There was no evidence adduced that Council discussed the quarterly internal audit reports. The Clerk to Council confirmed on the findings and explained that in as much as the Order Paper for scheduled Council meetings included “Review of the LGPAC Reports” based on the quarterly internal audit reports, the proposed discussion/agenda for the reports were in most cases endlessly postponed.
(ii) LGPAC:
There was a legally constituted and functional LGPAC which regularly held meetings and reviewed the quarterly internal audit reports.
Examples:
(i) Meeting held on 18th September, 2019 reflected no evidence of review of any quarterly reports;
(ii) Meeting held on 24th September, 2019 reviewed the quarter three report for FY 2018/2019 under minute 6/KDLG/DPAC;
(iii) Meeting held on 10th April, 2019 under minute 4/KDLG/DPAC discussed quarter two internal audit report for FY 2018/2019 as a continuation from the LGPAC meeting of 9th April, 2019;
(iv) Meeting held on 9th April, 2019 reviewed the quarter one report for FY 2018/2019 under minute 4/KDLG/DPAC.
(v) Meeting held on 30th November, 2018 minute 4/DPAC reviewed internal audit reports for FY 2017/2018.
It was noted that implementation of the audit findings by the internal audit through the quarterly reports were only addressed by the LGPAC without frequent corresponding interventions from the Council which resulted in delays of reviewing the reports and follow up action. 18 1 The LG • Evidence that internal Action by the Accounting Officer, LG PAC on Internal Audit executes the audit reports for the Queries raised during FY 2018/2019: Internal Audit previous FY were function in submitted to LG Quarter Date of submission Reference for report review accordance Accounting Officer, LG Quarter 1 30th October, 2018 Delivery Book with the LGA PAC and LG PAC has section 90 and reviewed them and Quarter 2 31st January, 2019 Delivery Book LG followed-up: score 1. procurement Quarter 3 30th April, 2019 Delivery Book regulations Quarter 4 31st July, 2019 Delivery Book Maximum 6 points on this The Accounting Officer received the quarterly internal audit reports performance and reviewed them accordingly. The delay in taking timely action measure. was due to delayed consideration of the same reports by Council.
19 • Evidence that the LG 0 The LG maintains an up- dated The DLG did not maintain a detailed and `updated Assets maintains a assets register covering Register as a requirement in accordance with the format provided detailed and details on buildings, in the LG Accounting Manual at the time when the assessment updated assets vehicle, etc. as per format was conducted. register in the accounting Some of the assets acquired during the FY2018/19 were manually Maximum 4 manual: score 4 points on this recorded and did not follow the format provided in the Local performance Governments Accounting Manual 2007. measure. Although assets like land, buildings, equipment, furniture and fittings were captured in the register, values for them were not fully and appropriately recorded.
It was noted that the DLG had the IFMS computerised soft ware which had been up graded from Tier Two to Tier One. It was further noted that the process of computerising the Assets Register was in progress with direct assistance from MoFPED at the time of the assessment. Scrutiny of partially printed current Assets Register indicated that the process was still on going to cover all the DLG assets after determining their respective values.
20 4 The LG has Quality of Annual The DLG obtained an unqualified Audit opinion for FY 2018/19 obtained an financial statement from according to the Auditor General’s report of December 2019 unqualified or previous FY: qualified Audit opinion • Unqualified audit opinion: score 4 Maximum 4 points on this • Qualified: score 2 performance • Adverse/disclaimer: measure score 0
Governance, oversight, transparency and accountability 21 2 The LG • Evidence that the There was evidence that the LG Council met and discussed Council meets Council meets and service delivery related issues as provided in the minutes below : and discusses discusses service service delivery related issues In the council meeting held on 11th September 2018, under Min. delivery related including TPC reports, 06/KDLG/COU/Sept/2018, Council approved the selection of issues monitoring reports, Bukhoki as a model school. Members requested that the District performance Executive Committee follow up this implementation, Maximum 2 points on this assessment results and Meeting held on 7th March 2019 and discussed under Minute no. performance LG PAC reports for last 16/KDLG/COU/MAR/2019 the following was discussed: measure FY: score 2 The committee learnt that some health centers in hard to reach areas such as Isule in Maliba, Buhuhira and Bwesumbu were still lacking staff so recommended all facilities in hard to reach areas be given first priority.
In this meeting, members were concerned about the delay in awarding and/or renewing contract for road gangs.
The works committee reported that there was no convincing work done on the ground. Council then recommended that that being so, UGX 50,000 per Kilometre be reduced from the road gangs contract so as to increase on funds for routine maintenance.
The council cautioned the Works committee on monitoring and supervising the road gangs so as to get value for money. The committee also was informed that the periodic maintenance of Maliba-Kihyo – Kitswamba road had been taken over by Ministry of Works and transport yet the DLG had allocated funds during budgeting. Council then recommended that these funds be re- allocated to work on the graveling of Kitswamba – Kithoma – Kirabaho road.
Meeting held on 24th May 2019 and discussed under Minute no.19/KDLG/COU/MAY/2019, the following was discussed.
It was observed that the contractor awarded the contract to construct Nyamasa HC II and Kyepare HC II had not done any work a year later. The Council recommended that the Contractor be summoned and given an ultimatum of two weeks to present himself or otherwise legal action would be taken. On education, the committee reallocated 52M formally for construction of classroom blocks at Karongo primary school to Kamuruli primary school for 2 classroom blocks and Nyakabingo primary school to construct a 5 stance V.I.P latrine. This was after realizing that Karongo P/S had enough class rooms. In this same meeting the committee recommended 75M planned for Kasanga – Mithimusanju road to be allocated to cater for pending debts relating to Kihyo bridge and grade Kitswamba-Kihyo – Maliba road.
The committee also observed that there were unnecessary delays in the procurement process; which affects service delivery. Council was requested that it approves the application of direct procurement and framework contracts during the implementation of projects under Force Account modality for FY 2019/2020 22 • Evidence that LG has 0 The LG has designated a person to Mr. Simon Bihanikire the PHRO was appointed on 4th July 2018 responded to coordinate response to to coordinate response to all grievances and /or complaints across the feedback/ feed-back all sectors. He was to handle executive roles of a Public Relations complaints (grievance/complaints) Officer on behalf of Kasese DLG. provided by and responded to Details on any feedback made to complaints was not provided at citizens feedback and the time of assessment complaints: score 1. Maximum 2 points on this Performance Measure
22 1 The LG has • The LG has specified a There was a suggestion box at the DLG. There was also a responded to system for recording, complaints desk in the CAO’s office where complaints were the feedback/ investigating and logged. The DLG also had what was called the Extended TPC complaints responding to where members of TPC make arranged visits to sub-counties and provided by grievances, which should various projects therein and during such visits grievances are citizens be displayed at LG handled instantly and also appropriate referrals are made. offices and made Maximum 2 publically available: points on this score 1 Performance Measure
23 2 The LG shares Evidence that the LG has The DLG had published the August 2019 payroll and pension information published: schedule on the notice board at CAO’s office. It was stamped and with citizens signed by the Accountant Salary, Mr. Wilson Mutahunga on 4th (Transparency) • The LG Payroll and September 2019. Pensioner Schedule on Total maximum public notice boards and 4 points on this other means: score 2 Performance Measure
23 0 The LG shares • Evidence that the There was no display of procurement plan and awarded contracts information procurement plan and on the procurement notice board. with citizens awarded contracts and (Transparency) amounts are published: score 1. Total maximum 4 points on this Performance Measure 23 0 The LG shares • Evidence that the LG This had not been done at the time of assessment. information performance assessment with citizens results and implications (Transparency) are published e.g. on the
Total maximum budget website for the 4 points on this previous year (from Performance budget requirements): Measure score 1.
24 1 The LGs • Evidence that the HLG The DLG used the Kasese communication link, a whatsapp page communicates have communicated and that had the DTPC, Sub-county Chiefs and Town Clerks to guidelines, explained guidelines, communicate any information from the national level to LLGs. circulars and circulars and policies There was also another forum code named 'Team KDLG' policies to issued by the national extended to include CDOs. It was on these avenues that most if LLGs to level to LLGs during not all communications were shared and explained promptly provide previous FY: score 1 before discussions in official meetings. Here below are some feedback to the examples of communications shared on these platforms; citizens • Preparation of budget estimates for FY 2019/20 dated 11th Maximum 2 February 2019, ref. CR/212/16 points on this performance • Dissemination of national assessment performance, 20circular measure dated 24th June 2019, ref. CR/212/6
• The first budget call circular for FY 2019/20 dated 11th September, ref.CR/212/6
The DLG also held a budget speech for FY 2019/20 on 7th March 2019. This was attended by the District Chairperson, RDC, Honourable Councillors, Members of Boards and of Commissions, CAO, HODs and the general public. Here discussions were on what the government plans for the District, allocations per sector, proposed key projects and activities for the coming year.
24 1 The LGs • Evidence that LG The DLG organised two barazas during the previous FY 2018/19. communicates during the previous FY One was held on 20th November 2018 at Rugendabara-Kikongo guidelines, conducted discussions Town Council; where 203 males and 278 females participated. circulars and (e.g. municipal urban The other was on 29th November 2018 at Katwe – Kabatoro Town policies to fora, barazas, radio Council;where 97 males and 106 females participated. LLGs to programmes etc.) with provide the public to provide The DLG also had what was called the District Integrity Promotion feedback to the feed-back on status of Forum (DIPF) that addresses the issues of service delivery citizens activity implementation: including accountability and conduct of Public Officers. It score 1. comprises of Heads of Central Government and Local Maximum 2 Government and a representative of the Anti-Corruption in the points on this District. performance measure
Social and environmental safeguards 25 2 The LG has • Evidence that the LG The District Gender Focal Person (DGFP), provided guidance and mainstreamed gender focal person and supported various sectors of the LG, such as Education, Health, gender into CDO have provided Works, Environment, Finance, Procurement, Audit, Planning Unit, their activities guidance and support to Administration, Community Development, in mainstreaming and planned sector departments to gender into their activities as evidenced by a report dated 26th activities to mainstream gender, March, 2019 where the DGFP trained them in integration of strengthen vulnerability and gender activities in to their sector work plans, planning to identify women’s roles inclusion into their related issues to be mainstreamed in different departments in line activities score 2. with their activities and the relationship between gender and Maximum 4 development points on this performance measure.
25 2 The LG has • Evidence that the The DGFP had planned for the current FY 2019/20 to strengthen mainstreamed gender focal point and women roles as evidenced in the District Work plan generated on gender into CDO have planned for 9th July 2019 and below were the activities; their activities minimum 2 activities for and planned current FY to strengthen • Inducting members of District and LLGs Women councils on activities to women’s roles and their roles and operations of government and the budget line for strengthen address vulnerability the activity was UGX 1,870,000 on page 121 women’s roles and social inclusions and • Training women leaders in project identification, appraisal and Maximum 4 that more than 90 % of management he budget line for the activity was UGX 2,700,000 on points on this previous year’s budget page 121 performance for gender activities/ measure. vulnerability/ social inclusion has been implement-ted: score 2.
26 0 LG has • Evidence that No evidence was availed to confirm whether t environmental established environmental screening screening or EIA was carried out. The Kasese LG Environmental and maintains or EIA where Officer was not at the DLG at the time of assessment, the Officer a functional appropriate, are carried he delegated to could not provide any evidence to the assessor system and out for activities, projects staff for and plans and mitigation environmental measures are planned and social and budgeted for: score 1 impact assessment and land acquisition
Maximum 6 points on this performance measure 26 0 LG has • Evidence that the LG No evidence was seen to determine whether the LG integrates established integrates environmental environmental and social management and health and safety and maintains and social management plans in the contract bid documents a functional and health and safety system and plans in the contract bid staff for documents: score 1 environmental and social impact assessment and land acquisition
Maximum 6 points on this performance measure
26 0 LG has • Evidence that all No evidence of land ownership was availed to ascertain that all established projects are implemented projects are implemented on land where the LG has proof of and maintains on land where the LG ownership a functional has proof of ownership system and (e.g. a land title, staff for agreement etc..): score 1 environmental and social impact assessment and land acquisition
Maximum 6 points on this performance measure
26 0 LG has • Evidence that all Information to ascertain whether all completed projects have established completed projects have environmental and social mitigation certification forms completed and maintains Environmental and and signed by Environmental Officer and CDO was not readily a functional Social Mitigation available at the time of assessment system and Certification Form staff for completed and signed by environmental Environmental Officer and social and CDO: score 1 impact assessment and land acquisition
Maximum 6 points on this performance measure 26 0 LG has • Evidence that the This could not be ascertained because the documents were not established contract payment availed at the time of assessment. and maintains certificated includes prior a functional environmental and social system and clearance (new one): staff for Score 1 environmental and social impact assessment and land acquisition
Maximum 6 points on this performance measure
26 0 LG has • Evidence that There were no monthly reports reviewed and as such this could established environmental officer and not be ascertained. and maintains CDO monthly report, a functional includes a) completed system and checklists, staff for environmental b) deviations observed and social with pictures, c) impact corrective actions taken. assessment Score: 1 and land acquisition
Maximum 6 points on this performance measure
521 Education Performance Kasese Measures 2019 District
Summary of No. Definition of compliance Compliance justification Score requirements Human resource planning and management 1 The LG education 4 department has • Evidence that the LG has There was evidence that the LG had budgeted for budgeted and deployed budgeted for a Head Teacher a Head Teacher and minimum of 7 teachers per teachers as per and minimum of 7 teachers per school guidelines (a Head school (or minimum a teacher According to the LG budget estimates FY Teacher and minimum of per class for schools with less 2019/2020 final, generated on 9th July 2019, 7 teachers per school) than P.7) for the current FY: score 4 Kasese had a wage bill of ugx 19, 929,6235,000 Maximum 8 for this for 3,048 primary teachers for 233 schools giving a performance measure ratio of a school to 13 teachers. 1 The LG education 4 department has • Evidence that the LG has There was evidence that the LG deployed a Head budgeted and deployed deployed a Head Teacher and Teacher and minimum of 7 teachers per school teachers as per minimum of 7 teachers per From files in the DEOs office, the deployment for guidelines (a Head school (or minimum of a sampled schools include: Teacher and minimum of teacher per class for schools with less than P.7) for the 7 teachers per school) • Mubuku Moslem- 13 teachers as per 1st August current FY: score 4 2019 Maximum 8 for this performance measure • Kirabaho SDA- 9 teachers as per 10th September 2019
• Kabatunda SDA- 12 teachers as per 6th August 2019
• Kihungu P/S- 11 teachers as per 6th August 2019
• Bwesumbu SDA- 10 teachers as per 6th August 2019
School level verification visits to 4 schools included reviewing daily attendance books and random assessment of posting instructions to confirm actual deployment.
Nyamirami P/S had 9 teachers, the attendance record of 7th October 2019 had 8 teachers, one Mulekeri Livingstone did not communicate reason for his absence. Posting instructions randomly picked were for Kuule Stanley dated 15th May 1999 to Bwesumbu SDA and later transferred to Nyamirami on 2nd February 2018.
Kagando P/S had 15 teachers, the attendance record of 9th August 2019 had 13 teachers, Bwambale Amon and Kabugho Beatrice had been posted to other schools as deputy head teachers. Posting instructions randomly picked were for Kamundu Colonel posted to Kagando on 19th May 1999
Bwera Church P/S had 23 staff. On the 15th October 2019, all the 23 staff were present as per attendance list. Posting instructions for Mumbere John were randomly sampled. He was posted to Bwera Church P/S on 25th October 2010.
Kitalikibi P/S had 14 staff. On the 28th October 2019, all the 14 staff were present as per attendance list. Posting instructions for Kabugu Esther were randomly sampled. She was posted to Kyamiyawandi P/S on 27th May 2003 and later transferred to Kitalikibi on 29th February 2016. 2 LG has substantively 3 recruited all primary • Evidence that the LG has There was evidence to show that the LG filled the school teachers where filled the structure for primary structure for primary teachers with a wage bill there is a wage bill teachers with a wage bill provision. According to LG approved workplan provision provision 2019/20 pg 75, generated on 9th July 2019, 04:42, Kasese had a provision of Ugx 19bn for 3048 Maximum 6 for this o If 100%: score 6 teachers, though only 3035 teachers existed performance measure representing 99.5%( 3035/3048 x 100 = 99.5%) o If 80 - 99%: score 3
o If below 80%: score 0
3 LG has substantively 6 recruited all positions of • Evidence that the LG has There was evidence to show that the LG school inspectors as per substantively filled all positions substantively filled all positions of school staff structure, where of school inspectors as per staff inspectors as per staff structure there is a wage bill structure, where there is a Kasese had a structure of 3 school inspectors provision. wage bill provision: score 6 according to approved structure, reference ARC Maximum 6 for this 135/306/01 dated 24th April 2017. These included: performance measure • Principal Inspector of schools
• 1 Senior Inspector of schools
• 1 Inspector of Schools
All the 3 positions were filled as follows:
• Ernest Thabugha the Principal Inspector.
• Hurukya Morris the Senior Inspector of Schools
• Mutsangirwa Edson Biryande- Inspector of Schools
4 2 The LG Education Evidence that the LG There was evidence that the LG education department has Education department has department submitted a recruitment plan for submitted a recruitment submitted a recruitment plan to teachers for the current FY by the DEO, Mr. Mainja plan covering primary HRM for the current FY to fill George to HRM on 11th October 2019 to consider teachers and school positions of 13 previous applicants from neighboring districts in inspectors to HRM for lieu of recruitment. the current FY. • Primary Teachers: score 2
Maximum 4 for this performance measure 4 2 The LG Education Evidence that the LG Kasese Inspectorate was full, no recruitment plan department has Education department has was therefore necessary. submitted a recruitment submitted a recruitment plan to plan covering primary HRM for the current FY to fill teachers and school positions of inspectors to HRM for the current FY. • School Inspectors: score 2
Maximum 4 for this performance measure
Monitoring and Inspection 5 3 The LG Education Evidence that the LG There was 100% evidence that all the School department has Education department has Inspectors were appraised. There were 3 School conducted performance ensured that all head teachers Inspectors and were appraised as follows; appraisal for school are appraised and has inspectors and ensured appraised all school inspectors 1. Mutsangirwa Edson Biryande- Inspector of that performance during the previous FY Schools was appraised on 14/08/2018 by the appraisal for all primary Sub County Chief and on 15/08/2018 by school head teachers is • 100% school inspectors: DEO. conducted during the score 3 2. Thabugha Bwambale Ernest- Principal previous FY. Inspector of schools, file no. CR/D/10400 was appraised by the DEO on 2/7/2018. Maximum 6 for this 3. Hurukya Kitalibara Morris- Senior Inspector performance measure of Schools,file no. CR/D/10623 was appraised by the District Inspector of Schools on 7/08/2018. 5 0 The LG Education Evidence that the LG Not all Head Teachers were appraised for department has Education department has calendar year 2018. There were 279 Head conducted performance ensured that all head teachers Teachers and a sample of 10 was made and only appraisal for school are appraised and has 4 out of 10 were appraised. These were; inspectors and ensured appraised all school inspectors that performance during the previous FY 1. Bwambale Richard, Head Teacher of appraisal for all primary Kyabayenze Primary School was appraised school head teachers is • Primary school head teachers on 4/05/2018 by the Sub County Chief. conducted during the 2. Kikegheya Gabriel, Head Teacher of Kirara previous FY. o 90 - 100%: score 3 Primary School was appraised by the Sub County Chief on 31st December 2018. Maximum 6 for this o 70% and 89%: score 2 3. Muhindo Geneva, Head Teacher of Bikunya performance measure Primary School was appraised by the Sub o Below 70%: score 0 County Chief on 7th December 2018. 4. Bwambale William, Head Teacher of Kyogha Primary School was appraised on 28th December 2018 by the Sub County Chief.
However, the following Head Teachers were not appraised;
1. Mubaku Peter, Head Teacher of Nyambukosoa S.D.A Primary School 2. Muhindo Gerald, Head Teacher of Buzira Primary School. 3. Masika Geneva, Head Teacher of Kathembo Primary School. 4. Mbusa Kapanza Tadeo, Head Teacher of Kibandama Primary School 5. Bwambala Henry, Head Teacher of Nyamiram Primary School 6. Bwambale Jedro Kakusi, Head Teacher Kyondo Primary School,file no. CR/D/12061.
Percentage = 5/279 X 100 = 2%
6 0 The LG Education • Evidence that the LG There was no evidence that the LG Education Department has Education department has department had communicated any guidelines, effectively communicated all guidelines, policies, circulars issued by the national level in communicated and policies, circulars issued by the the previous FY explained guidelines, national level in the previous policies, circulars issued FY to schools: score 1 The Assessment Team did not see any circulars by the national level in issued to Kasese district by the MoES in the last the previous FY to FY 2018/2019 despite reviewing the circulars file schools in the DEO’s office.
Maximum 3 for this The 4 schools visited of Nyamirami, Kagando, performance measure Bwera Church and Kitalikibi did not provide copies of any circulars either 6 0 The LG Education • Evidence that the LG There was no evidence that the LG Education Department has Education department has held department had held meetings with primary school effectively meetings with primary school head teachers as no circulars were seen on file communicated and head teachers and among nor shared with schools explained guidelines, others explained and policies, circulars issued sensitised on the guidelines, by the national level in policies, circulars issued by the the previous FY to national level: score 2 schools
Maximum 3 for this performance measure
7 0 The LG Education De- • Evidence that all licenced or There was partial evidence that all licenced or partment has effectively registered schools have been registered schools were inspected. inspected all registered inspected at least once per primary schools2 term and reports produced: For the 233UPE and 165 licensed private schools in Kasese, a total of 433 inspections for primary Maximum 12 for this o 100% - score 12 schools were conducted for third term 2018, 1st performance measure and 2nd term 2019 instead of the expected 1,194 o 90 to 99% - score 10 (1 per term, per school) representing 36% as per reports referenced below: o 80 to 89% - score 8 According to the third term 2018 schools o 70 to 79% - score 6 inspection report dated 10th December 2018, by o 60 to 69% - score 3 Principal Inspector of schools, Thabugha Ernest,89 public and 47 private primary schools o 50 to 59 % score 1 were reached.
o Below 50% score 0. First term 2019 inspection report by Principal Inspector of schools, Thabugha Ernest dated May 2019, 74 government and 31 private primary schools were reached.
Second term 2019 inspection report by Bwambale Wilson, Inspector of schools submitted on 28th June 2019 reached 47 schools. Another report by Masika Harriet, Inspector of Schools dated 22nd July 2019 reached 65 (25 private) schools. A third report by Thabugha Ernest DIS, dated 30th July 2019, reached 80 schools (39 private).
From a visit to 4 sampled schools showed inadequate evidence of inspections conducted.
In Nyamirami P/S, lesson evaluation sheets were seen for 4 teachers by Bwambale Arnold, an Associate Assessor on 22nd October 2018 representing third term inspection. In 1st term, a peer support inspection by Bwambale Amon, a head teacher from a nearby school took place on 12th February 2019. In 2nd term, Nyakake Mariam, CCT Kyarumba provided support supervision on 8th August 2019
In Kagando P/S, Inspection was conducted by Kule Yofesi, CCT Canon Apollo on 1st October 2018 for third term and recommended head teacher to increase support supervision. No record of inspection was seen for first and second term 2019.
In Bwera Church P/S, no record of inspection was seen for 3rd term 2018 and 1st term 2019. In 2nd term 2019, Masika Harriet, Inspector of schools inspected the school on 14th August. A feedback form was reviewed by the AT.
In Kitalikibi P/S, inspection was carried out by Mpabaise Asanasiyo, Associate Assessor on the 29th November 2018 for third term. In 1st term, a peer support inspection by 4 nearby head teachers took place on 13th March 2019. In 2nd term, Masika Harriet, Inspector of schools visited the school on 14th August 2019.
8 4 LG Education • Evidence that the Education There was evidence that the Education department has department has discussed department discussed school inspection reports discussed the results/ school inspection reports and and used reports to make recommendations for reports of school inspec- used reports to make corrective actions as follows: tions, used them to make recommendations for corrective recommendations for actions during the previous FY: According to minutes of the 3rd term 2018 head corrective actions and score 4 teachers meeting with new CAO’ dated 19th fol- lowed September 2019; the Principal Inspector of recommendations schools, Ernest Thabugha made a presentation on school inspection findings under min 3/2018. Maximum 10 for this performance measure On the 18th October 2019, the DEO held a meeting with the head teachers association executive attended by 10 members. According to minutes seen, prepared by Kule Enos, Publicity Secretary; key findings from third term inspection were discussed including an action plan developed around absenteeism of head teachers, teachers and pupils under min 2/2019
The Assessment Team also reviewed minutes of departmental staff meeting held on 4th September 2019 at the water boardroom. Min 4/2/Sept/2019 discussed inspection report of second term and made key resolutions including ‘tight supervision in all schools to improve performance’, ‘head teachers not supervising their teachers to be summoned to the district’. 8 2 LG Education • Evidence that the LG There was evidence that the LG Education department has Education department has department submitted school inspection reports to discussed the results/ submitted school inspection the Directorate of Education Standards (DES) as reports of school inspec- reports to the Directorate of shown below tions, used them to make Education Standards (DES) in recommendations for the Ministry of Education and An acknowledgement note from DES signed by corrective actions and Sports (MoES): Score 2 Winnie Kirenda- Secretary and submitted by fol- lowed Thabugha Ernest was seen for inspection report recommendations and accountability for third term 2018. A ‘received’ stamp by the commissioner basic education Maximum 10 for this standards, DES stamped 14thFebruary 2019 was performance measure seen
8 0 LG Education • Evidence that the inspection There was inadequate evidence to show that department has recommendations are inspection recommendations were being followed discussed the results/ followed- up: score 4. up at school reports of school inspec- tions, used them to make In Nyamirami P/S the end of 2nd staff meeting recommendations for discussed inspection under minute X corrective actions and No evidence of inspection recommendations being fol- lowed followed up was seen in Kayando P/S and Bwera recommendations Church P/S Maximum 10 for this In Kitalikibi P/S the staff meeting of 28th January performance measure 2019 discussed inspection findings of third term 2018 under min 4/2019, especially the recommendation to institute holiday joint scheming of work. From then, this was developed as a practice in the school during the last week of holidays
9 5 The LG Education • Evidence that the LG has There was evidence that the LG had submitted department has submitted accurate/consistent accurate/consistent school numbers submitted data: accurate/consistent The AT compared the PBS extract and the MoES reports/date for school o List of schools which are EMIS data. A total of 233 schools were in both lists and enrolment as consistent with both EMIS records. A random sampling of the following 5 reports and PBS: score 5 schools was also found in both records: per formats provided by MoES • Busungu
Maximum 10 for this • Karongo performance measure • Katwe P/S
• St. Peters Moslem
• Kabirizi 9 0 The LG Education Evidence that the LG has There was inconsistency between the PBS and department has submit- the EMIS data on enrollment. The EMIS data submitted submitted for 2019/20 had a total enrollment of accurate/consistent ted accurate/consistent data: 130,557 while the PBS had 83,900 reports/date for school • Enrolment data for all schools lists and enrolment as which is consistent with EMIS per formats provided by report and PBS: score 5 MoES
Maximum 10 for this performance measure
Governance, oversight, transparency and accountability 10 0 The LG committee re- • Evidence that the council The file of Social Services Committee presented at sponsible for education committee responsible for the time of assessment did not have proceedings met, discussed service education met and discussed of committee meetings held in the assessment delivery issues and pre- service delivery issues period FY 2018/2019 sented issues that including inspection, require approval to performance assessment Council results, LG PAC reports etc. during the previous FY: score 2 Maximum 4 for this performance measure
10 0 The LG committee re- • Evidence that the education A linkage of Social Services Committee sponsible for education sector committee has discussions and recommendations to council met, discussed service presented issues that require could not be made because meeting proceedings delivery issues and pre- approval to Council: score 2 done in FY 2018/19 were not availed at the time of sented issues that assessment. require approval to Council
Maximum 4 for this performance measure 11 0 Primary schools in a LG Evidence that all primary There was inadequate evidence that all primary have functional SMCs schools have functional SMCs schools have functional SMCs. This was shown by (estab- lished, meetings held, the composition of the SMCs and frequency of Maximum 5 for this discussions of budget and meetings. Some SMCs were less than the 12 performance measure resource issues and recommended by the Education Act 2008 while submission of reports to DEO/ others didn’t meet termly. MEO)
• 100% schools: score 5 At the DEOs office, there was a file for SMCs with • 80 to 99% schools: score 3 meeting minutes, reports, requests for approval of new SMCs etc. 5 schools reports sampled from the • Below 80 % schools: score 0 file included:
• Ibanda primary school SMC meeting of 26th October 2018 attended by 9
• Kiribaho P/S SMC meeting of 1st October 2018, attended by 11
• Kasenyi P/S SMC meeting of 14th February 2019 attended by 8
• Nyisango P/S SMC meeting of 12th November 2018 attended by 10
However at school level visits, minutes of SMC meetings were reviewed for the last 3 terms.
Nyamirami P/S had 11 members in the SMC, 4 were women. Third term meeting was held on 8th October 2018 attended by 8 members discussing academic uplift, expanding school land and accountability. For 1st term there was a joint PTA/SMC meeting held on 25th February 2019 attended by 9 members of the SMC. In 2nd term, another joint PTA/SMC meeting held on 19th June 2019 attended by 7 members of the SMC.
Kagando P/S had 12 members in the SMC, 3 were women. No third term 2018 SMC meeting record was seen. For 1st term there was a joint PTA/SMC meeting held on 22nd March 2019 attended by 9 members of the SMC. In 2nd term, no record of the SMC meeting was seen
At Bwera Church P/S no record of SMC meetings for all the three terms was seen.
Kitalikibi P/S had 11 members in the SMC, 3 were women. Third term meeting was held on 24th September 2018 attended by 12 members discussing fundraising among others. For 1st term an SMC meeting was held on 16th January 2019 attended by 7 members. In 2nd term, another SMC meeting was held on 21st July 2019 attended 11 members. 12 Evidence that the LG has 0 The LG has publicised publicised all schools receiving There was inadequate evidence to show that the all schools receiving non-wage recurrent grants e.g. LG had publicized all schools receiving non-wage non- wage recurrent through posting on public grants grants notice boards: score 3 Additionally only 3 out of the 4 sampled schools Maximum 3 for this had displayed non-wage recurrent grants on their performance measure walls for the last FY 2018/2019. The AT confirmed this only in Kitalikibi P/S, Kagando P/S and Nyamirami P/S walls. Bwera Church P/S had not displayed.
Procurement and contract management 13 0 The LG Education • Evidence that the sector has There was no evidence that the sector submitted department has submitted procurement input to procurement in puts to the Procurement Unit on submitted input into the Procurement Unit that covers time i.e. by April 30th LG procurement plan, all investment items in the complete with all approved Sector annual work technical requirements, plan and budget on time by April 30: score 4 to the Procurement Unit that cover all items in the approved Sector annual work plan and budget
Maximum 4 for this performance measure
Financial management and reporting 14 Evidence that the LG 3 The LG Education Education departments timely The LG Education department timely (as per department has certified (as per contract) certified and contract) certified and recommended suppliers for and initiated payment for recommended suppliers for payment: supplies on time payment: score 3. For Example: Maximum 3 for this performance measure (i) M/s Mbuba Association Limited was paid shs 16,467,849 on voucher number 24289005 dated 23rd June, 2019 in respect of construction of a five stance VIP latrine at Ngome Primary School. Payment was initiated on 8th May, 2019 and was approved for payment by the DEO on 29th May, 2019.
(ii) M/s Mbuba Association Limited was paid shs 22,174,378 on voucher number 24289005 dated 23rd June, 2019 in respect of construction of a five stance VIP latrine at Karuandara Primary School.
Payment was requested on 7th June, 2019 and was approved for payment by the DEO on 12th June, 2019. 15 4 The LG Education • Evidence that the department The LG education department submitted its department has submitted the annual quarterly reports to planning unit within the submitted annual reports performance report for the mandated time as follows; (including all quarterly previous FY (with availability of reports) in time to the all four quarterly reports) to the 1. Q1 was submitted on 9th Oct 2018 Planning Unit Planner by 15th of July for 2. Q2 was submitted on 7th Jan. 2019 consolidation: score 4 3. Q3 was submitted on 8th May 2018 Maximum 4 for this 4. Q4 was submitted on 11th July 2019 performance measure
16 0 LG Education has acted • Evidence that the sector has Action on queries raised by the Internal Auditor on Internal Audit recom- provided information to the during FY 2017/2018: mendation (if any) internal audit on the status of implementation of all audit Total number and nature of queries raised Total Maximum 4 for this findings for the previous number and nature of queries cleared Total performance measure financial year number and nature of queries pending
o If sector has no audit query 05 03 02
score 4 There were in total five queries that were raised by the Internal Auditor during FY 2018/2019 out of o If the sector has provided which three queries were addressed and two information to the internal audit queries remained pending at the time of the on the status of imple- assessment. There was no record of response mentation of all audit findings from the Education Sector regarding the queries for the previous financial year: raised. score 2 Some of the queries raised by the Internal Auditor o If all queries are not respond- included among others:
ed to score 0 a. Failure to formally hand over projects after completion as was indicated by a completed project of construction of a 2 class room block at Nyisango Primary School in Bugoye sub county and a twin staff house at Mpata Primary School.
b.Minimal coverage of Monitoring and Evaluation of projects under taken by the Education Sector which information was required for use at the district head quarters.
There was no evidence of response from the Education Sector regarding the outstanding two queries raised by the Internal Auditor.
Social and environmental safeguards 17 2 LG Education • Evidence that the LG There was evidence that the LG Education Department has Education department in department in consultation with the gender focal disseminated and consultation with the gender person had disseminated gender guidelines promoted adherence to focal person has disseminated gender guidelines guidelines on how senior The AT reviewed a report of training for senior men women/men teachers should and women under two Coordinating Centers: Maximum 5 points for provide guidance to girls and Kisinga CC totaling 81 participants and Kasese this performance boys to handle hygiene, CC attended by 62 participants from 1st -2nd measure reproductive health, life skills, August 2019. The training was on handling etc.: Score 2 menstrual hygiene for girls aged 10-14 submitted by Masika K. Moshi, senior education officer in charge of girl-child education, Kasese district.
17 2 LG Education • Evidence that LG Education There was evidence the LG Education department Department has department in collaboration in collaboration with gender department issued disseminated and with gender department have and explained guidelines on how to manage promoted adherence to issued and explained sanitation for girls and PWDs in primary schools gender guidelines guidelines on how to manage for instance; sanitation for girls and PWDs Maximum 5 points for in primary schools: score 2 The training of senior women and men teachers this performance held on 1st and 2nd August by staff of the measure education department and Unicef included a section on sanitation for girls and PWD in school .
17 1 LG Education • Evidence that the School There was evidence that the School Management Department has Management Committee meets Committees met the guideline on gender disseminated and the guideline on gender composition. promoted adherence to composition: score 1 gender guidelines All the 4 schools visited fully met the requirement of at least 2 women among the Foundation Body Maximum 5 points for representatives as per the Education Act 2008 as this performance shown below: measure Nyamirami P/S had 11 members in the SMC, 4 were women. 3 of the women were representatives of the Foundation Body
Kagando P/S had 12 members in the SMC, 3 were women. 2 of the women were representatives of the Foundation Body
Bwera Church P/S had 12 members in the SMC, 4 were women. 2 of the women were representatives of the Foundation Body
Kitalikibi P/S had 11 members in the SMC, 3 were women. 2 of the women were representatives of the Foundation Body 18 0 LG Education • Evidence that the LG There was no evidence that the LG Education department has ensured Education department in department in collaboration with Environment that guide- lines on collaboration with Environment department had issued guidelines on environmental department has issued environmental management to the schools management are guidelines on environmental dissemi- nated and management (tree planting, No guidelines were disseminated on environment complied with waste management, formation management as confirmed by Thabugha Ernest, of environmental clubs and Principal Inspector of schools Maximum 3 points for environment education etc.): this performance score 1: measure
18 0 LG Education • Evidence that all school There was no evidence that school infrastructure department has ensured infrastructure projects are projects were screened using the checklist for that guide- lines on screened before approval for screening of projects environmental construction using the checklist management are for screening of projects in the There were 9primary school related projects in dissemi- nated and budget guidelines and where Kasese for FY 2018/2019. complied with risks are identified, the forms • 2 classroom block at Kaymuduma PS include mitigation actions: Maximum 3 points for Score 1 • 2 classroom block at Nyisango P/S this performance measure • 5 stance latrine at St. Aloysius Isango P/S
• Ngome P/S
• Karusandara SDA P/S
• 4 twin house at Mbata P/S
• 3 classroom block at Kajwenge P/S
• 4 classroom block at Mirami P/S
• 4 classroom bloack and 5 stance latrine at Bughendero P/S
No screening forms were availed for any of the projects above
18 0 LG Education • The environmental officer and The information was not provided to the assessor department has ensured community development officer that guide- lines on have visited the sites to environmental checked whether the mitigation management are plans are complied with: Score dissemi- nated and 1 complied with
Maximum 3 points for this performance measure
521 Health Performance Measures Kasese 2019 District
Summary of No. Definition of compliance Compliance justification Score requirements Human resource planning and management 1 8 LG has substantively Evidence that LG has filled There was evidence that the LG filled the structure recruited primary health the structure for primary health for primary health care workers with the provision care workers with a wage care with a wage bill provision of wage from PHC wage for FY2019/20. bill provision from PHC from PHC wage for the current wage FY The district health department had an approved staffing structure of 1,287 staff, with 891 positions • More than 80% filled: score filled (As per DHO health staff list). That gave a 8 staffing coverage of 69.2% Maximum 8 points for this performance measure • 60 – 80% - score 4 According to the quarter 4 report FY2018/19 (Page 19), 100% of the 9,975,935,000/= that was • Less than 60% filled: score allocated to PHC wage was consumed. Hence 0 recruitment was not possible as there was no wage for this.
2 6 The LG Health Evidence that Health There was evidence that the DHO submitted a department has department has submitted a comprehensive recruitment plan to HR for submitted a comprehensive recruitment FY2019/20. comprehensive plan/re- quest to HRM for the recruitment plan for current FY, covering the A copy of the recruitment plan that was submitted primary health care vacant positions of primary to the Chief Administrative Officer on 26th July workers to the HRM health care workers: score 6 2019 and was received by central registry on the department same day (as per stamped date of receipt). The plan detailed a recruitment of 76 staff at an annual cost of 889,284,108/=. However, the gap analysis per cadre was not included. Maximum 6 points for this performance measure There was also no provision for staff promotions, and replacement of retiring staff.
Whereas 100% of PHC wage provision was spent in FY2018/19 (LG quarter 4 report FY2018/19, page 19), an additional 339,132,000/= was provided for FY2019/20. That was because the PHC wage budget for FY2019/20 was increased from 9,975,935,000/= for FY2018/19 to 10,315,067,000/= for this FY (as per LG approved budget estimates FY2019/10). Hence the district needed to recruit staff within this wage limit. 3 0 The LG Health Evidence that the all health Not all health facility In-charges were appraised. department has facilities in-charges have There were 117 Health Facilities and a sample of conducted performance been appraised during the was made. Out of 8 In-charges, only 4 were appraisal for Health previous FY: appraised. As follows; Centre IVs and Hospital In- charge and ensured o 100%: score 8 1. Dr. Gatare Semugaza Alphonse of Bwera performance appraisals Hospital was appraised by the DHO on o 70 – 99%: score 4 for HC III and II in- 22/08/2019. charges are conducted o Below 70%: score 0 2. Bwambale Geofrey of Kahokya HC II was appraised by the Assistant DHO on 29/07/2019.
Maximum 8 points for this 3. Biira Veronica Kiima of Karusandara HC II (File performance measure no. CR/D/10270) was appraised by the Sub County Chief on 28/06/2019.
4. Bakalyaghe Byaruhanga of Hamukungu HC III (File no. CR/D/10718) was appraised by the Sub County Chief on 9/07/2019.
However, the following In-charges were not appraised;
1. Dr. Kule Edward of Nyamirami HC IV (file no. CR/D/10279).
2. Banaki Harriet of Kiburara HC II
3. Dr. William Biryande of Rwesande HCIV (file no. CR/D/150552)
4. Muhanuka Elias of Kabirizi Upper HC II (file no. CR/D/10555)
4 0 The Local Government • Evidence that the LG There was no evidence that the LG health Health department has Health department has department had deployed staff in line with lists deployed health workers deployed health workers in submitted with the budget for FY2019/20. across health facilities line with the lists submitted and in accordance with with the budget for the current The staff list that was submitted with the budget on the staff lists submitted FY, and if not provided PBS was not availed to the assessment team even together with the budget justification for deviations: after multiple requests. in the current FY. score 4
Maximum 4 points for this performance measure
Monitoring and Supervision 5 0 The DHO/MHO has • Evidence that the DHO/ There was no evidence that the DHO effectively communicated MHO has communicated all communicated guidelines, policies and circulars and explained guidelines, policies, circulars issued by MOH to health units. guidelines, policies, issued by the national level in circulars issued by the the previous FY to health There was no distribution list or acknowledgement national level in the facilities: score 3 of any guidelines. In addition, the current PHC previous FY to health guidelines “Sector Grant and Budget Guidelines facilities FY2019/20” were not seen at the DHO office, nor at the facilities visited.
Maximum 6 for this performance measure
5 0 The DHO/MHO has • Evidence that the DHO/ There was no evidence that the DHO discussed effectively communicated MHO has held meetings with the guidelines or circulars during meetings held and explained health facility in- charges and with in charges. Minutes of meetings with DHMT guidelines, policies, among others explained the and incharges were reviewed and no such circulars issued by the guidelines, policies, circulars evidence was found national level in the issued by the national level: previous FY to health score 3 facilities
Maximum 6 for this performance measure
6 0 The LG Health Evidence that DHT/MHT has There was evidence that the DHT supervised all Department has supervised 100% of HC IVs HCIV and hospitals though this support was effectively provided and district hospitals inconsistent over the 4 quarters. support supervision to (including PNFPs receiving district health services PHC grant) at least once in a Kasese district had 3 hospitals (1 public – Bwera quarter: score 3 Hospital and 2 PNFP – Kagando and Kilembe) and 3 HCIVs (1 Public – Nyamirami HCIV and 2 PNFPs – St Paul and Rwesande HCIV). Maximum 6 points for this performance measure Quarter 1: conducted between 02nd August and 28th September 2018. 4 of the 6 facilities visited (Kagando hospital, St Paul, Rwesande HCIV, and Kilembe hospital) as per supervision report dated 23rd October 2018.
Quarter 2: conducted between 11th October to 30th November 2018. Only Bwera Hospital visited as per report. dated 13th December 2018.
Quarter 3: conducted from 4th January to 29th March 2019; Only 2 of the 6 facilities visited (Bwera Hospital and Nyamirami HCIV) as per supervision report dated 18th April 2019.
Quarter 4: conducted 29th March to 6th June 2019; All 6 facilities were visited as per report dated 20th June 2019. 6 1 The LG Health Evidence that DHT/MHT has There was evidence that the HSD had supervised Department has ensured that HSD has super- lower level units within the FY2018/19 as follows: effectively provided vised lower level health facili- support supervision to ties within the previous FY: Kagando hospital (Bukonzo East HSD): district health services supervised 16 out of 19 health facilities • If 100% supervised: score 3 Quarter 1: 19th July to 17th September 2018
Maximum 6 points for this • 80 - 99% of the health Quarter 2: 8th October to 19th December 2018 performance measure facilities: score 2 Quarter 3: 19th February ro 13th March 2019 • 60% - 79% of the health Quarter 4: 17th April to 19th June 2019 facilities: score 1 Nyamirami HCIV (Busongora South HSD): • Less than 60% of the Supervised all 14 facilities health facilities: score 0 Support supervision reports dated
Quarter 1: 20th November 2018
Quarter 2: 28th January 2019
Quarter 3: 15th May 2019
Quarter 4: 23rd July 2019
Bwera Hospital (Bukonzo West HSD) Only a few reports from quarter 2, 3 and 4 were seen and 6 out of 22 facilities were supervised. i.e.
• Ihandiro HCII – 24th June 2019
• Karambi HCIII – 24th June 2019
• Nyabugando HCIII – 30th March 2019
• Mushenene HCIII – 24th January 2019
• Kamukumbi HCII – 14th November 2018
• Kamasasa HCII – 28th November 2018
There was no evidence presented that other facilities in Bukonzo West were supervised.
In total, 36 facilities out of a target of 55 facilities (65.5%) were supervised over FY 2018/19. There was no evidence that other facilities were reached. 7 0 The LG Health • Evidence that all the 4 There was evidence, though inconsistent, that department (including quarterly reports have been the quarterly reports had been discussed and HSDs) have discussed discussed and used to make recommendations made for corrective action. the results/reports of the recommendations (in each support supervision and quarter) for corrective actions The following minutes of DHT meetings were monitoring visits, used during the previous FY: score reviewed; them to make 4 • Meeting on 23rd November 2019 in Health recommendations for boardroom; supervision discussed under corrective actions and min03/11/2018 followed up • 11th March 2019; Min03/3/2019; supervision discussed nonfunctional fridge at Kalibo HCII, lack Maximum 10 points for of motorcycle for HSD surveillance and poor waste this performance management in the town council. measure • 6th May 2019: there was no documented evidence availed to the assessment team for verification.
7 0 The LG Health • Evidence that the There was no evidence presented on follow up of department (including recommendations are recommendations from support supervision and HSDs) have discussed followed up and specific implementation of specific activities. the results/reports of the activities undertaken for support supervision and correction: score 6 monitoring visits, used them to make recommendations for corrective actions and followed up
Maximum 10 points for this performance measure
8 0 The LG Health • Evidence that the LG has There was no evidence that the LG submitted department has submitted accurate/consistent consistent data regarding list of health facilities submitted accurate/ data regarding: receiving PHC funding, consistent with HMIS consistent reports/data for reports and PBS. health facility lists o List of health facilities receiving PHC funding as receiving PHC funding, which 117 health facilities submit data on HMIS system. per formats provided by are consistent with both HMIS These include 81 Public facilities, 20 PNFP MoH reports and PBS: score 10 facilities and 16 private (PFP) facilities.
Whereas the DHO asserted that 99 facilities (81 Public and 18 PNFP) receive PHC, the was no Maximum 10 for this evidence in PBS as the PHC NWR was lumped up performance measure and not distributed per facility (LG approved budget estimates FY2019/20, Page 23 and 24)
Governance, oversight, transparency and accountability 9 0 The LG committee • Evidence that the LG The file of Social Services Committee presented at responsible for health committee responsible for the time of assessment did not have proceedings met, discussed service health met and discussed of health standing committee meetings held in the delivery issues and service delivery issues assessment period FY 2018/2019 presented is- sues that including supervision reports, require approval to performance assessment Council results, LG PAC reports etc. during the previous FY: score 2
Maximum 4 for this performance measure
9 0 The LG committee • Evidence that the health A linkage of Social Services Committee responsible for health sector committee has pre- discussions and/or recommendations to council met, discussed service sented issues that require could not be ascertained because meeting delivery issues and approval to Council: score 2 proceedings of the health standing committee done presented is- sues that in FY 2018/19 were not availed at the time of require approval to assessment. Council
Maximum 4 for this performance measure 10 6 The Health Unit Evidence that health facilities There was evidence that the HUMC and Hospital Management Committees and Hospitals have functional boards were established and functional. All and Hospital Board are HUMCs/Boards (established, facilities visited presented minutes of HUMC operational/functioning meetings held and discus- quarterly meetings as evidence. For example: sions of budget and resource issues): Kagando Hospital:
Maximum 6 points • If 100% of randomly Quarter 1 meeting: 18th July 2018 sampled facilities: score 6 Quarter 2 meeting: 4th December 2018 • If 80-99 %: score 4 Quarter 3 meeting: 25t March 2019 • If 70-79: %: score 2 Quarter 4 meeting: 5th July 2019. It was evident • If less than 70%: score 0 that the board discussed matters of finance and resource allocation. Minutes of 3rd quarter board meeting under Min3/KB/HC/03/2019 discussed resources for computers and under Min4/KB/HC/03/2019 discussed the quarterly hospital financial report.
Bwera Hospital: minutes of quarter 4 meeting held on 20th June 2019; Min29/18-19 discussed budget and work planning, and utilization of resources from PHC funding, RBF and the private wing of the hospital.
Nyamirami HCIV: Minutes of quarter 1 FY2018/19 held on 20th September 2018 discussed finance and resources (e.g under Min2/9/2018; Baylor funds received – 6,390,000/= and PHC received – 13,200,000/=), lack of ambulance and debt for land acquisition for expansion of health facility.
11 4 The LG has publicised all • Evidence that the LG has There was evidence the LG publicized all Health health facilities receiving publicised all health facilities facilities receiving PHC nonwage. PHC non-wage recurrent receiving PHC non- wage grants recurrent grants e.g. through A notice was seen at the DHO general notice posting on public notice board (dated 13/09/2019) declaring FY2019/20 boards: score 4 quarter 1 releases for health facilities. The list indicated that a total of 364,605,548/= was Maximum 4 for this budgeted for release quarterly. performance measure For example, quarterly release per selected facilities:
Bwera Hospital (122,436,628/=), Nyamirami HCIV (14,316,348/=), Karambi HCIII (2,643,154/=), Isule HCIII (2,643,154/=), Katwe HCIII (2,643,154/=) Kasanga PHC HCIII (NGO – 1,403,681/=), St Paul HCIV (NGO – 1,923,919/=), Busunga HCII (936,819/=) and Kyanya SDA HCII (429,152/=).
Procurement and contract management 12 0 The LG Health • Evidence that the sector There was evidence that the health department department has has submitted input to submitted in put into the procurement plan to PDU submitted input to procurement plan to PDU that to cover investment items in the approved procurement plan and cover all investment items in workplan for Fy2019/20 On 30th May 2019 beyond requests, complete with the approved Sector an- nual the mandatory time frame of 30th April 2019. all technical work plan and budget on time requirements, to PDU by April 30 for the current FY: The submission detailed procurement of 14 items, that cover all items in the score 2 both goods and services from multiple source of approved Sector annual funds including PHC, UNICEF and Baylor. work plan and budget
Maximum 4 for this performance measure
12 2 The LG Health • Evidence that LG Health There was evidence that the health department department has department submitted had submitted procurement request forms to PDU submitted input to procurement request form by end of quarter 1 FY2019/20 on 4th and 24th procurement plan and (Form PP5) to the PDU by 1st September 2019, as per copies of requests seen. requests, complete with Quarter of the current FY: all technical score 2. requirements, to PDU that cover all items in the approved Sector annual work plan and budget
Maximum 4 for this performance measure
13 4 The LG Health • Evidence that the DHO/ The LG Health departments timely (as per contract) department has certified MHO (as per contract) certified and recommended suppliers for payment: and initiated payment for certified and recommended supplies on time suppliers timely for payment: Example: (i) M/s Mupala Agency Limited was paid score 4. shs 9,521,505 on voucher number 24243557 of 20th June, 2019 in respect of renovation of district drug store, DHO office and construction of a Maximum 4 for this generator house at the district head quarters. performance measure Payment initiation of payment was done on 6th June, 2019 and the DHO approved on 10th June, 2019.
(ii) A payment request was submitted on 31st January, 2019, certification and approval done on 27th February, 2019. Actual payment was effected to M/s Mupala Agency Limited for shs 50,901,000 on voucher number 22106570 dated 27th February, 2019 in respect of renovation of the drug store and generator house.
Financial management and reporting 14 4 The LG Health • Evidence that the The department submitted the quarterly department has department submitted the performance reports for the previous FY 2018/2019 submitted annual reports annual performance report for within the prescribed time as follows; (including all quarterly the previous FY (including all reports) in time to the four quarterly reports) to the 1. Quarter 1 was submitted on 8th October 2018 Planning Unit Planner by mid-July for 2. Quarter 2 was submitted on 10th January consolidation: score 4 2019 3. Quarter 3 was submitted on 10th May 2019 4. Quarter 4 was submitted on 9th July 2019 Maximum 4 for this performance measure
15 0 LG Health department Evidence that the sector has Action taken on queries raised by the Internal has acted on Internal provided information to the Auditor during FY 2018/2019: Audit recommendation (if internal audit on the status of any) implementation of all audit Total number and nature of queries raised Total findings for the previous number and nature of queries cleared Total financial year number and nature of queries pending
Maximum 4 for this • If sector has no audit 06 04 02 performance measure query: Score 4 There were in total six queries that were raised • If the sector has provided during FY 2018/2019 out of which four queries information to the internal were addressed and cleared as two queries were audit on the status of still pending at the time of the assessment. implementation of all audit The CAO’s letter dated 4th July, 2019 findings for the previous financial year: Score 2 points under reference CR:103/01 to the PS/ST MoFPED was in response to the audit queries that were • If all queries are not raised by the Internal Auditor emanating from the responded to Score 0 Education Sector.
Examples of queries included among others:
i) Lack of project implementation plans for FY 2018/2019;
ii) Delayed; works on construction/upgrading of Nyakimasa HC II and Kyembara HC II to HC IIIs that involved shs 683,054,387;
iii) Delayed accountability of advances to the district staff totaling shs 6,428,000.
Social and environmental safeguards 16 0 Compliance with gender • Evidence that Health Unit Some of HUMC/hospital boards did not meet the composition of HUMC Management Committee 30% minimum female composition as prescribed. and promotion of gender (HUMC) meet the gender sensitive sanitation in composition as per guidelines For example: health facilities. (i.e. minimum 30 Nyamirami HCIV. Out of 8 members, only 2 were % women: score 2 female (25% female)
Maximum 4 points Kagando Hospital; Out of 12 members, only 2 members were female (17% female)
Bwera Hospital: out of 9 members, only 1 was female (11% female).
Kabirizi katwe HCII: out of 5 staff, 3(60%) are female
Muhindi HCII: Out of 5 staff, only 1 was a female (20%)
16 2 Compliance with gender • Evidence that the LG has There were no new guidelines on managing composition of HUMC issued guidelines on how to sanitation in facilities that were issued in the and promotion of gender manage sanitation in health FY2018/19. An old guideline (National Sanitation sensitive sanitation in facilities including separating and Hygiene Guidelines, 2017) was seen health facilities. facilities for men and women: score 2. However, all the facilities visited had separate latrines for men and women.
Maximum 4 points
17 0 LG Health department • Evidence that all health The information was not provided to the assessor has ensured that facility infrastructure projects to ascertain whether Health facility infrastructure guidelines on are screened before approval projects were screened before approval for environmental for construction using the construction using the checklist for screening of management are checklist for screening of projects in the budget guidelines and where risks disseminated and projects in the budget are identified, the forms include mitigation actions complied with guidelines and where risks are identified, the forms include mitigation actions: Score 2 Maximum 4 points for this performance measure
17 0 LG Health department • The environmental officer The information was not provided to the assessor has ensured that and community development guidelines on officer have visited the sites to environmental checked whether the management are mitigation plans are complied disseminated and with: Score 2 complied with
Maximum 4 points for this performance measure 18 4 The LG Health • Evidence that the LG has During FY2018/19, there were no new guidelines department has issued issued guidelines on medical issued on medical waste management. guidelines on medical waste management, including waste management guidelines (e.g. sanitation At the facilities visited, posters that were previously charts, posters, etc.) for distributed were seen. In addition, medical waste construction of facilities for was appropriately segregated and put in color medical waste disposal2: coded bins. Maximum 4 points score 4.
521 Water & Sanitation Kasese Performance 2019 District
Summary of No. Definition of compliance Compliance justification Score requirements Planning, budgeting and execution 1 10 The DWO has • Evidence that the district The current water coverage average for Kasese targeted allocations Water department has targeted district stood at 57%. The district has altogether 28 to sub-counties with sub- counties with safe water Sub counties excluding 13 Town councils in Kasese. safe water coverage coverage below the district Of these only 5 were above district average and the below the district average in the budget for the rest (ie 23S/Cs) were below the district water average. current FY: coverage average. In the approved plan a total of 7 water infrastructural facilities, listed here below, were o If 100 % of the budget designated for the FY 2019/20; allocation for the current FY is Maximum score 10 allocated to S/Cs below 0.1. Design of Bitere GFS at Bugoye S/C (41.2%) for this performance average coverage: score 10 measure 0.2. Solar powered water supply in Kitswamba S/C o If 80-99%: Score 7 (13.6%)
o If 60-79: Score 4 0.3. Construction of Mbulamasi-Rwabitoke GFS in Mahango (58.6%) and Muhokya (45.6%) o If below 60 %: Score 0 0.4. Construction of Kyamiza GFS in Muhokya S/C (45.6%)
0.5. Construction of Mbunga mini GFS in Kilembe S/C (38.1%).
0.6. Construction of Kaswa GFS in Bwesumbu S/C (30%)
0.7. Rehabilitation of BHs in (Kitchwamba, Lake Katwe (19.8%), Karusandara (17.2%), Nyakiyumbu (96.7%) and Nyakatonsi
From the information given here, it’s confirmation that the district objectively and consciously allocated all its water resources to only S/Cs with water coverage below the district average of 57%. 2 15 The district Water • Evidence that the district In reference to a copy of consolidated quarterly report department has Water department has for the period FY 2018/19 approved by CAO on 15th implemented implemented budgeted water July, 2019 and acknowledged by PS MoWE on 9th budgeted water projects in the targeted sub- /08/2019. The following were the Water infrastructure projects in the counties with safe water projects planned and implemented for the FY: targeted sub- coverage below the district 2018/19: counties (i.e. sub- average in the previous FY. counties with safe 0.1. Design of Kaswa GFS Phase 1 in Bwesumbu water coverage o If 100 % of the water S/C (30%). Contract value UGX 83,000,000 below the district projects are implemented in the 0.2. Solar powered system phase 1 in Kitchwamba average) targeted S/Cs: S/C (13.6%). Contract value UGX 78,000,000 Score 15 0.3. Construction of Kaswa GFS Phase 1 in Maximum 15 points o If 80-99%: Score 10 Bwesumbu. for this performance o If 60-79: Score 5 0.4. Kyamisa GFS Phase 1 in Muhokya S/C (45.6%) measure Contract value UGX 61,000,000 o If below 60 %: Score 0 0.5. Mbunga mini GFS Phase 1 in Kilembe S/C (38.1%) Contract value UGX 55,000,000
0.6. Construction of Nyamusule-Mbulamasi GFS in Muhokya S/C (45.6%). Contract value UGX 102,929,000.
The above water resource allocations for FY 2019/20 were done by Social Service Committee Report to Council during the meeting of 6th September, 2019 and duly approved by the District council as contained the AWP.
All the above listed water projects were allocated to only S/Cs below district water coverage average of 57% and were executed and completed as planned.
Monitoring and Supervision 3 15 The district Water Evidence that the district Water There was evidence that the district Water department department carries department has monitored each monitored each of WSS facilities at least annually. out monthly of WSS facilities at least Below were sampled reports for each of the water monitoring of project annually. facilities for FY 2018/19: investments in the sector • If more than 95% of the WSS 0.1. Design of Kaswa GFS Phase 1 in Bwesumbu facilities monitored: score 15 S/C (30%). Monitoring report dated 27th /05/2019 signed Kobusinge Kate water mobiliser • 80% - 95% of the WSS Maximum 15 points facilities - 0.2. Solar powered system phase 1 in Kitchwamba for this performance S/C (13.6%). Monitoring Report dated 23rd July 2018 measure monitored: score 10 signed, Ass Eng Officer.
• 70 - 79%: score 7 0.3. Construction of Kaswa GFS Phase 1 in Bwesumbu. Monitoring Report dated 28th /05/2018 • 60% - 69% monitored: score 5 0.4. Kyamisa GFS Phase 1 in Muhokya S/C (45.6%). Monitoring Report dated 14th /10/2018 • 50% - 59%: score 3 signed by Katusabe R • Less than 50% of WSS 0.5. Mbunga mini GFS Phase 1 in Kilembe S/C facilities monitored: score 0 (38.1%). Monitoring Report dated 27th /05/2019
0.6. Construction of Nyamusule-Mbulamasi GFS in Muhokya S/C (45.6%).. Monitoring Report dated 27th May 2019 signed Kate Kobusinge
There were 6 major facilities planned under water in FY 2018/19 and all of them were monitored at least once annually. Hence 6 out of 6 was 100% achieved. 4 5 The district Water • Evidence that the district has For FY 2018/19 department has submitted accurate/consistent submitted data for the current FY: Score 5 The district LG submitted accurate/consistent data accurate/consistent and reports for the previous FY 2018/2019: reports/ data lists of The PBS, MIS reports were prepared and signed by water facilities as per DWO and approved signed by D Engineer. These formats provided by include MoWE Quarter 1 Report data was submitted on 18th /10/2018 Quarter 4 data Report was a consolidation of Quarter1, 2, 3 & 4 reports data for the 4 Quarters and was submitted to MoWE on 15th July 2019 and later Maximum 10 for this acknowledged by PS MoWE on 9th/08/2019. performance The consolidated Quarterly report had Annexes of the measure PBS and MIS reports
While for FY 2019/20:
The district LG submitted accurate/consistent data and reports for the FY 2019/2020:
The PBS, MIS reports were prepared and signed by DWO and approved signed by D Engineer. These include
Quarter 1 data Report submitted on 29th /10/2019 to the MoWE
Quarter 1 data Report was approved/acknowledged receipt by the MoWE on 12th November, 2019.
The consolidated Quarterly report had Annexes of the PBS and MIS reports
NB: THE FINAL FIELD DATA COLLECTION TEMPLATE HANDED OVER TO THE TEAMS REFLECTED THE PREVIOUS FY (ie 2018/19) INSTEAD OF 2019/20 AS WAS IN THE MANUAL. REALISTICALLY, THE DATA (REPORT) FOR 2019/20 WAS NON EXISTENT BY THE TIME (OCT/NOV) THE TEAMS WERE IN THE FIELD. EVEN BY NOW MOST DISTRICTS HAVE NOT YET GENERATED QUARTER 1 DATA/REPORTS.
As rightly shown in the current FY data for Quarter1 that we managed to collect, the report only came out most recently 4 5 The district Water • List of water facility which All the listed water facilities were consistent in both department has are consistent in both sector sector MIS reports and PBS for the planned projects submitted MIS reports and PBS: score 5 in FY 2019/20 as reflected Reports ; accurate/consistent reports/ data lists of 1. Design of Kaswa GFS Phase 1 in Bwesumbu water facilities as per S/C. Contract value UGX 83,000,000 formats provided by 1.2. Solar powered system phase 1 in Kitchwamba MoWE S/C . Contract value UGX 78,000,000
1.3. Construction of Kaswa GFS Phase 1 in Maximum 10 for this Bwesumbu. performance 1.4. Kyamisa GFS Phase 1 in Muhokya S/C (45.6%) measure Contract value UGX 61,000,000
1.5. Mbunga mini GFS Phase 1 in Kilembe S/C (38.1%) Contract value UGX 55,000,000
1.6. Construction of Nyamusule-Mbulamasi GFS in Muhokya S/C Contract value UGX 102,929,000.
Procurement and contract management 5 4 The district Water Evidence that the sector has The DLG sectors submitted input for the district department has submitted input for the district procurement plan to PDU that covered all investment submitted input for procurement plan to PDU that items in the approved Sector annual work plan before district’s cover all investment items in the 30th April 2019. procurement plan, approved Sector annual work complete with all plan and budget on time (by A Total of 7 water infrastructural facilities, listed here technical April 30): score 4 below, were designated for the FY 2019/20; requirements, to 0.1. Design of Bitere GFS at Bugoye S/C PDU that cover all items in the 0.2. Solar powered water supply in Kitswamba S/C approved Sector annual work plan 0.3. Construction of Mbulamasi-Rwabitoke GFS in and budget Mahango and Muhokya S/Cs
Maximum 4 for this 0.4. Construction of Kyamiza GFS in Muhokya S/C performance measure 0.5. Construction of Mbunga mini GFS in Kilembe S/C
0.6. Construction of Kaswa GFS in Bwesumbu S/C
0.7. Rehabilitation of BHs in (Kitchwamba, Lake Katwe, Karusandara, Nyakiyumbu and Nyakatonsi
Indeed the DWO submitted Procurement Request on 28th July2018. 6 2 The district has • If the contract manager There was evidence of a Contract Manager for each appointed Contract prepared a contract of the sampled projects. For examples; Manager and has management plan and effectively managed conducted monthly site visits for 0.1. Appointed Contract manager who also the WSS contracts the different WSS infrastructure generated own contract management plans projects as per the contract • Name of project: Kaswa GFS management plan: score 2
Maximum 8 points • Letter Ref CR/154/2 for this performance • Contract manager Kelende George measure • Date of appointment 21st Nov 2018
• Appointing Officer CAO
• Monitoring Report date 23rd July 2019
0.2. Appointed Contract manager who also generated own contract management Plans
• Project: Rehabilitation of BHs
• Letter Ref CR/154/2
• Contract manager Kalende George
• Date of appointment 21st Nov 2018
• Appointing Officer CAO
• Monitoring Report date 23rd July 2019
0.3. Appointed Contract manager who also generated own contract management plans
• Project: Mbunga mini GFS
• Letter Ref CR/154/2
• Contract manager Kalende George
• Date of appointment 24th/01/ 2019
• Appointing Officer CAO
• Monitoring Reported dated 16th/08/2019. 6 2 The district has • If water and sanitation The design of the water facilities (ie GFS and for BHs) appointed Contract facilities constructed as per was based on the approved BOQs by the District Manager and has design(s): score 2 water, Engineer, DWO, Procurement Officer and the effectively managed Contractor and verified by CAO and the CFO. the WSS contracts Essentially, adherence to the original design was the preoccupation of the district technical staff mandated to oversee the implementation of the said project. Maximum 8 points for this performance It was noted that, through regular contract monitoring measure and use of measurement-sheets the DWO and DE ensured that requisite compliance was observed. Sample projects below provided evidence of adherence to original design of the approved projects.
1. The approved BOQ for construction of the Four Boreholes was appended to the Contract signed with the Contractor, GIC Logistics & Engineering LTD and dated 7th May 2019 Mbunga mini GFS BOQ. Contract No KSE/521/WRKS/18-19/00003 Contract Kisinga Construction Co LTD. Contract value UGX 66,360,769
2. Kaswa GFS Contract No KSE/521/WRKS/18- 19/00003 Contractor SAGM Tech Services Co LTD. Contract value UGX 103,773,952.
2.3. Mbulamasi-Rwabitoke Contract No KSE/521/WRKS/18-19/00232 Contract ZEPHConstruction Co LTD. Contract value UGX 109,442,994 6 2 The district has • If contractor handed over all There was evidence that all completed WSS facilities appointed Contract completed WSS facilities: score were duly handed over by the Contractor to Kasese Manager and has 2 DLG. For instance; effectively managed the WSS contracts ( )(i) Mbunga mini GFS. Contract No KSE/521/WRKS/18-19/00003 Contract Kisinga Construction Co LTD. Contract value UGX 66,360,769. Completed and Hand over according to Maximum 8 points the report for Project dated 9th March 2019 Signed by for this performance Katusabe Raphaeline (Assistant Eng Officer. measure ( )(ii) Solar powered system phase 1 in Kitswamba S/C. Completed and Hand over according to the report for Project dated 9th March 2019 Signed by Katusabe Raphaeline (Assistant Eng Officer.
( )(iii) Kaswa GFS Contract No KSE/521/WRKS/18- 19/00003 Contractor SAGM Tech Services Co LTD. Contract value UGX 103,773,952. Completed and hand over according to the report for Project dated 20th Sept 2019, ref Works/Water/2019.
( )(iv) Rehabilitation of BHs in (Kitswamba, Lake Katwe (19.8%), Karusandara (17.2%), Nyakiyumbu (96.7%) and Nyakatonsi. Completed and Hand over according to the report for Project dated 11th April 2019 Signed, Rubale Solace (BH Technician).
6 2 The district has • If DWO appropriately There was evidence that the projects were prepared appointed Contract certified all WSS projects and and the DWO filed completion reports and certificates. Manager and has prepared and filed completion Among the sampled projects the following listed 5 effectively managed reports: score 2 Projects had completion Certificates; the WSS contracts 0.1. Solar powered system phase 1 in Kitchwamba S/C (13.6%). certificate of completion dated 19 2018 signed, Ass Eng Officer. Maximum 8 points for this performance 0.2. Construction of Kaswa GFS Phase 1 in measure Bwesumbu Certificate of Completion dated 19th /08/2019 Prepared and signed by Ass Eng Officer Mr Patrick
0.3. Mbunga mini GFS Phase 1 in Kilembe S/C (38.1%). Completion Certificate date 19th /08/2019 Prepared and signed by Assistant Eng Officer
0.4. Construction of Nyamusule-Mbulamasi GFS in Muhokya S/C (45.6%).. Completion Certificate dated 19h Aug 2019 signed Kate Kobusinge, Ass Engineering Officer
0.5. Rehabilitation of 10 BHs. Completion Certificate date 10th April 2019, prepared and signed by Ass Eng Officer. 7 3 The district Water • Evidence that the DWOs The LG Water department timely (as per contract) depart- ment has timely (as per contract) certified certified and recommended suppliers for payment: certified and initi- and recommended suppliers for ated payment for payment: score 3 points Examples: works and supplies (i) M/s Kisinga Construction Company Limited was on time paid shs 14,100,000 in respect of construction of Maximum 3 for this Mbunga Mini Gravity Flow Scheme in Kilembe sub performance county. measure The initial payment request was submitted on 10th May, 2019; certification done by DWO on 20th June, 2019. Payment was effected on voucher number 24323657 dated 24th June, 2019.
(ii) A request was submitted on 25th February, 2019 and approved by DWO on 21st March, 2019. Payment to M/s Zeph Construction Company Limited for shs 66,500,000 was effected on voucher number 22676551 dated 11th April, 2019 for water pipe extension of Mbulamasi Rwebitoke GFS in Mahango sub county.
Financial management and reporting 8 5 The district Water • Evidence that the The water department submitted all four quarterly department has department submitted the performance report in time to the planner as follows; submitted annual annual performance report for reports (including all the previous FY (including all 1. Quarter 1 was submitted on 10th October 2018 quarterly reports) in four quarterly reports) to the 2. Quarter 2 was submitted on 11th January 2019 time to the Plan- Planner by mid-July for 3. Quarter 3 was submitted on 10th May 2019 ning Unit consolidation: score 5 4. Quarter 4 was submitted on 8th July 2019
Maximum 5 for this performance measure 9 0 The District Water • Evidence that the sector has Action taken on queries raised by the Internal Auditor Department has provided information to the during FY 2018/2019: acted on Internal internal audit on the status of Audit implementation of all audit Total number and nature of queries raised Total recommendation (if findings for the previous number and nature of queries cleared Total number any) financial year and nature of queries pending
o If sector has no audit query 06 03 03 score 5 Maximum 5 for this The Internal Auditor raised six (6) queries in the sector performance o If the sector has provided during FY 2018/2019 out of which three (3) queries measure information to the internal audit were followed up and cleared. on the status of implementation • At the time of the assessment, threetwo queries were of all audit findings for the still outstanding and includeDelayed construction of previous financial year: score 3 Kyoho bridge in Bwesumbu sub county valued at shs If queries are not responded to 277,689,899; score 0 • Delayed construction of Mbonde bridge valued at shs 6,857,100;
• Unaccounted for advances to the district staff totaling shs 4,009,456.
Responses to the queries was done through two letters:
• Project Manager’s letter to the CAO dated 22nd December, 2018 unreferenced in respect of the Kyoho bridge in Bwesumbo sub county.
• Letter from the Town Clerk of Mponde Town Council dated 17th August, 2019 unreferenced in respect of Mbonde bridge.
Governance, oversight, transparency and accountability 10 3 The district • Evidence that the council The Works and Technical Committee responsible for committee committee responsible for water the water sector met and produced a report dated responsible for water met and discussed service 24th May 2019 , under minute no. Min. met, discussed delivery issues including 02/KDLG/Works/May/2019, The committee in its service delivery supervision reports, discussion informed members that the planned water issues and performance assessment project of Kyamiza GFS had not picked off due to presented issues results, LG PAC reports and inadequacy of funds. Members also learnt of the delay that require approval submissions from the District in completion of Kyarumba – Kitabona road and to Council Water and Sanitation Misika –Kapoko road. That was because the said Coordination Committee roads required to use an excavator which was based (DWSCC) etc. during the at the region Headquarters previous FY: score 3 Maximum 6 for this Owing to the continued complaints of water sources performance drying up in the DLG, the committee recommended measure that the District Environment Officer works with the DWO for maintenance of water supply and report to the committee concerned on quarterly basis. 10 3 The district • Evidence that the water During the council meeting that was held on 29th May committee sector committee has presented 2019, under Min. 06/KDLG/COU/May/2019 the Works responsible for water issues that require approval to and technical Committee presented the following met, discussed Council: score 3 issues for approval. Approval for use of Force on service delivery Account for implementations so as to expedite the issues and construction of works. Other issues included; presented issues construction of Mbunga mini GFS, construction of that require approval Kaswa GFS, completion of Ibuga – Bigando solar to Council powered water supply
Maximum 6 for this performance measure
11 2 The district Water • The AWP, budget and the The District water department made the following department has Water Development grant water sector project displays: shared information releases and expenditures widely to the public have been displayed on the 0.1. Quarter 3:Ibunga Bingando Project Budget to enhance district notice boards as per the allocation UGX214.824074 transparency PPDA Act and discussed at Display date:19th /01/2018 advocacy meetings: score 2. Removal date: 31st /01/2018 Maximum 6 points for this performance measure 0.2. Rehabilitation of 10 BHs. Project allocation UGX:34,568,100
Display date:19th /01/2018
Removal date: 31st /01/2018. 11 0 The district Water • All WSS projects are clearly None of the WSS projects visited by the AT were department has labelled indicating the name of labeled. These were; shared information the project, date of construction, widely to the public the contractor and source of I visited the following projects, which the DWO took to enhance funding: score 2 me around transparency 0.1. A five stance VIP Pit latrine at Karusandara SDA P/S
Maximum 6 points 0.2. Mbunga mini GFS Phase 1 in Kilembe S/C for this performance Visited 2 Tap-stands (at Mr Kirushi) measure 03 Kilembe GFS: We visited several sites of the GFS; Reservoir Tank and several Tap stands points
04 Visited Mbuga HC II
All the above projects were for FY 2018/19 and none of them was a continued project to 2019/20. Besides, there were not any projects started for the current FY. For that matter we were unable to score.
Going forward I suggest that the contractors be assigned this roles and the responsibilities tagged to individual Contractor as part of the construction obligations.
11 2 The district Water • Information on tenders and The AT ascertained existence of publicized tenders department has contract awards (indicating and contract awards (indicating contractor name shared information contractor name /contract and /contract and contract sum) were regularly displayed widely to the public contract sum) displayed on the on the District notice board. to enhance District notice boards: score 2 transparency
Maximum 6 points for this performance measure
12 1 Participation of • If communities apply for There were minutes of community meetings and also communities in WSS water/ public sanitation facilities application request forms of the various communities programmes as per the sector critical requesting for water facilities in the respective requirements (including communities for the current FY 2019/2020. community contribu- tions) for the current FY: score 1 Below were sampled community application forms Maximum 3 points for this performance 0.1. Water application Forms for Mbuga Mini GFS, measure dated 27th Jan 2018 Signed by LC1 Executive members and C/P Mr Mwenzegheya. Information contained in Annex 3-2A
0.2. Kaswa GFS assigned on 12th Jan /2018 by Muhindo M LC1 C/P of Kaswa. Information contained in Annex 3-2A
1.3. Solar powered system, dated 26th April 2018 by LC1 C/P Mr. Bwambale Joshu 12 2 Participation of • Water and Sanitation There was evidence that community meetings were communities in WSS Committees that are functioning held by the Water and Sanitation Committees programmes evidenced by either: i) supported by approved minutes. collection of O&M funds, ii( carrying out preventive mainte- The following Water User Committee activities were nance and minor repairs, iii) identified in the reports ; Maximum 3 points facility fenced/protected, or iv) for this performance 0.1. Training of Operation and maintenance for they an M&E plan for the measure Water User Committee of Bigando-Solar powered previous FY: score 2 System on 3rd April 2019. Note: One of parameters above 0.2. The Receipt for payment of O&M in Ibuga is sufficient for the score. Bigando
0.3. Training of Mbunga WUCs on their roles and responsibilities dated 24th May 2019
0.4. Formation of Water User Committees conducted on 22nd April 20119
Social and environmental safeguards 13 0 The LG Water • Evidence that environmental The information was not provided to the assessor department has screening (as per templates) for devised strategies all projects and EIAs (where for environmental required) conducted for all WSS conservation and projects and reports are in management place: score 2
Maximum 4 points for this performance measure
13 0 The LG Water • Evidence that there has The information was not provided to the assessor department has been follow up support devised strategies provided in case of for environmental unacceptable environmental conservation and concerns in the past FY: score management 1
Maximum 4 points for this performance measure 13 0 The LG Water • Evidence that construction The information was not provided to the assessor department has and supervision contracts have devised strategies clause on environmental for environmental protection: score 1 conservation and management
Maximum 4 points for this performance measure
14 3 The district Water • If at least 50% WSCs are There was evidence of gender equity in WSC department has women and at least one composition as seen below; promoted gender occupying a key position equity in WSC (chairperson, secretary or 1. Ibuga COU Tap stand C/Person and Vice C.P composition. Treasurer) as per the sector were Males while Sectary and Treasurer were critical requirements: score 3 Females Thus, 50% were women. Maximum 3 points for this performance 2. Bigando P/S Tap Stand. C/P, Vice C/P and measure Treasurer were Female while Secretary and Care- taker were Male, Thus 60% were women
2.3. Health Centre Tap Stand positions of Secretary Treasurer were Female
C/P and Vice were male. Thus 50% were women
From the given records we confirm out of 4 key positions of leadership women had occupied two of them making a 50% place for the women.
15 3 Gender and special • If public sanitation facilities The water department did not implement any public needs-sensitive have adequate access and sanitation project in the previous FY 2018/19 sanitation facilities in separate stances for men, public places/ women and PWDs: score 3
RGCs provided by the Water Department.
Maximum 3 points for this performance measure