Office of the Auditor General Report of the Auditor

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF BUIKWE DISTRICT LOCAL GOVERNMENT

FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2016

TABLE OF CONTENTS

LIST OF ACRONYMS ...... 3

1.0 INTRODUCTION ...... 7

2.0 ENTITY FINANCING ...... 7

3.0 AUDIT OBJECTIVES ...... 7

4.0 AUDIT PROCEDURES PERFORMED ...... 8

5.0 FINDINGS...... 9

5.1 Categorization of findings ...... 9

5.2 Summary of findings ...... 9

6.0 DETAILED AUDIT FINDINGS ...... 10

6.1 Salary Payment Anomalies ...... 10

6.1.1 Duplicate Salary Payments ...... 10

6.1.2 Salary Overpayments ...... 10

6.2 Receivables ...... 11

6.3 Payables ...... 11

6.4 Under Staffing ...... 11

6.5 Under Deduction of Local Service Tax ...... 12

6.6 Delayed Payment of Pension ...... 13

6.7 Delayed Civil Works ...... 13

6.8 Health Services...... 14

6.8.1 Failure to meet minimum standards at Kawolo Hospital ...... 14

6.8.2 Discrepancies between Order and Delivery of Medicines ...... 15

6.8.3 Lack of Monitoring of Government Grants to NGO Hospitals by the District ...... 15

6.8.4 Lack of Land Titles for Health Centers ...... 16

6.9 Poor Recovery of YLP Funds ...... 16

Appendix 1 – Duplicate Payments to be recovered ...... 18

Appendix 2 – Over Payments to be recovered ...... 18

Appendix 3: Under Staffing ...... 21

Appendix 4 – Local Service Tax to be recovered ...... 24

Appendix 5: Discrepancies between order and Deliveries of Medicines ...... 25

Appendix 6: Health Centres without Land Titles ...... 28

Appendix 7: Un-Recovered YLP Funds ...... 28

LIST OF ACRONYMS

Acronym Meaning

RT.HON Right Honourable

DLG District Local Government

LGFAR Local Government Financial and Accounting Regulations

MOFPED Ministry of Finance Planning and Economic Development

UGX Uganda Shillings

YLP Youth Livelihood Program

URA Uganda Revenue Authority

PFMA Public Finance Management Act

ISA International Standards on Auditing

MGLSD Ministry of Gender, Labour and Social Development

PPDA Public Procurement and Disposal of Assets

SS Secondary School

NGO Non- Governmental Organization

REPORT AND OPINION OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF BUIKWE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE, 2016

THE RT. HON. SPEAKER OF PARLIAMENT

Introduction I have audited the financial statements of Buikwe District Local Government for the year ended 30th June 2016. These financial statements comprise of the Statement of Financial Position, the Statement of Financial Performance, and Cash flow Statement together with other accompanying statements, notes and accounting policies.

Management Responsibility Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of The Uganda Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Buikwe District. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007, and for such internal controls as management determines necessary to enable the preparation of financial statements that are free from material misstatements whether due to fraud or error.

Auditor’s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda (as amended), section 87 of the Local Governments Act,and Sections 13, 16 and 19 of the National Audit Act, 2008 is to audit and express an opinion on these statements based on my audit. I conducted the audit in accordance with International Standards on Auditing. Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatements.

An audit involves performing audit procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the Auditor’s judgment including the assessment of risks of material misstatements of financial statements whether due to fraud or

4 error. In making those risk assessments, the Auditor considers internal controls relevant to the entity’s preparation and fair presentation of financial statements in order to design audit procedures that are appropriate in the circumstances but not for purposes of expressing an opinion on the effectiveness of the entity’s internal controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Part “A” of this report sets out my opinion on the financial statements. Part “B” which forms an integral part of this report presents in detail all the significant audit findings made during the audit which have been brought to the attention of management and form part of my Annual Report to Parliament.

PART “A”

Opinion In my opinion, the financial statements of Buikwe District Local Government as at 30th June 2016 are prepared, in all material respects, in accordance with the Local Government Financial and Accounting Manual, 2007, Section 51(3) of The Public Finance Management Act, 2015 and the Local Governments Financial and Accounting Regulations, 2007 and the Local Governments Act cap 243 (as amended), of the Laws of Uganda.

Emphasis of Matters

Without qualifying my opinion, I draw your attention to the following matters:-

 Salary Payment Anomalies There was an overpayment and duplicate payment of salaries amounting to UGX.7,927,743 contrary to the approved salary structure of Public Service.

 Receivables The District had outstanding receivables arrears of revenue totaling to UGX.496,794,737 at the year end. Debtors represent idle funds that would otherwise be used for service delivery.  Payables The district had an outstanding liability of UGX.300,292,176 as at the year end. The outstanding commitment is an indication of a weak commitment control system. Other Matter

I consider it necessary to communicate the following matter other than those that are presented or disclosed in the financial statements.

Lack of Land Titles for Health Centres

The District Council does not have titles for the land occupied by the Health Centers. Lack of land titles puts the district ownership of land to question as it exposes it to the risk of encroachment and grabbing.

John F.S. Muwanga AUDITOR GENERAL

6th December, 2016

PART "B"

DETAILED REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF BUIKWE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2016

This Section outlines the detailed introduction, background information, entity financing, audit findings, management responses and my recommendations in respect thereof.

1.0 INTRODUCTION In accordance with Article 163(3), of the Constitution of the Republic of Uganda, 1995 (as amended), I am required to audit and report on the public accounts of Uganda and of all public offices, including the courts, the central and the local government administrations, universities and public institutions of the like nature and any public corporation or other bodies or organizations established by an Act of Parliament. Accordingly, I carried out the audit of Buikwe District to enable me report to Parliament.

2.0 ENTITY FINANCING Buikwe District is financed by grants (Conditional and Unconditional) from the Central Government, donations and locally generated revenues from taxes, fees, licenses and charges. During the year, the district received grants totaling to UGX.22,721,675,194 from the Central Government, UGX.6,585,544,189 from donations, UGX.398,465,505 from locally generated revenues and UGX.1,894,325,153 from other Government Units. The total revenue of UGX.31,600,010,041 constituting 92.7% of its approved budget estimates of UGX.34,083,259,045 was realized.

3.0 AUDIT OBJECTIVES The audit was carried out in accordance with International Standards on Auditing and accordingly included a review of the accounting records and agreed procedures as was considered necessary. The audit was carried out with regard to the following objectives:- a. To verify whether the financial statements have been prepared in accordance with the requirements of the Local Governments Financial and Accounting Manual 2007; and the Local Governments Financial and Accounting Regulations 2007; and fairly

present the income and expenditures for the year and of the financial position as at the end of the year. b. To verify whether all the funds of the entity were utilized with due attention to economy and efficiency and only for the purposes for which the funds were provided. c. To verify whether goods and services financed have been procured in accordance with the PPDA Act 2003 (as amended) d. To evaluate and obtain sufficient understanding of the internal control structure of the entity, assess control risk and identify reportable conditions, including material internal control weaknesses e. To verify whether the management of the funds of the entity was in compliance with the Government of Uganda Financial Regulations. f. To verify whether all the necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented. 4.0 AUDIT PROCEDURES PERFORMED The following audit procedures were undertaken:- a. Revenue Obtained all schedules of all revenues collected and reconciled the amounts to the cashbooks and bank statements of the entity. b. Expenditure The payment vouchers of the entity were examined for proper authorization, eligibility and budgetary provision, accountability and support documentation. c. Internal Control System Reviewed the internal control system and its operations to establish whether sound controls were applied throughout the period d. Procurement Reviewed the procurement of goods and services under the various departments during the period under review and reconciled with the approved procurement plan. e. Fixed Assets Management Reviewed the use and management of the assets of the entity during the period under review.

f. Financial Statements Examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used and significant estimates made by management; as well as evaluated the overall financial statements presentation. 5.0 FINDINGS

5.1 Categorization of findings

The following system of profiling of the audit findings has been adopted to better prioritize the implementation of audit recommendations: N Category Description o 1. High significance Has a significant/material impact, has a high likelihood of reoccurrence, and in the opinion of the Auditor General, it requires urgent remedial action. It is a matter of high risk or high stakeholder interest. 2. Moderate Has a moderate impact, has a likelihood of reoccurrence, significance and in the opinion of the Auditor General, it requires remedial action. It is a matter of medium risk or moderate stakeholder interest. 3. Low significance Has a low impact, has a remote likelihood of reoccurrence, and in the opinion of the Auditor General, may not require much attention, though its remediation may add value to the entity. It is a matter of low risk or low stakeholder interest.

5.2 Summary of findings No Finding Significance 6.1 Salary payments anomalies High 6.2 Receivables High 6.3 Payables High 6.4 Under Staffing High 6.5 Under Deduction of Local Service Tax – UGX.962,500 High 6.6 Delayed Payment of Pension High 6.7 Delayed Civil Works High 6.8 Health Services 6.8.1 Failure to meet minimum standards at Kawolo Hospital High 6.8.2 Discrepancies between orders and delivery of Medicines High 6.8.3 Lack of Monitoring of Government Grants to NGO Hospitals by the Moderate District

6.8.4 Lack of Land Titles for Health Centres High 6.9 Poor recovery of YLP High

6.0 DETAILED AUDIT FINDINGS This section outlines the detailed audit findings, management responses and my recommendations.

6.1 Salary Payment Anomalies

6.1.1 Duplicate Salary Payments Section B(7) of the Uganda Public Service Orders, requires salaries to be fixed at annual rates and paid correctly promptly and as a lump sum in accordance with the approved salary structure for Public Services.

However, five staff were paid duplicated salary totaling to UGX.2,243,625 as shown in appendix 1.

The Accounting Officer admitted the shortcoming and explained that double payments to staff in the June payroll and intimated that recoveries for those overpaid had been initiated.

In the meantime, I await the outcome of the Accounting Officer’s initiative to recover the overpaid amounts.

6.1.2 Salary Overpayments Section B(7) of the Uganda Public Service Orders, requires salaries to be fixed at annual rates and paid correctly promptly and as a lump sum in accordance with the approved salary structure for Public Services.

However, there was an over payment of salary of UGX.5,684,118 as shown in appendix 2.

The Accounting Officer admitted the shortcoming and indicated that recoveries for those overpayments were to be initiated.

The matter requires urgent attention.

6.2 Receivables Regulation 32 of the Local Governments Financial and Accounting Regulations, 2007 states that the Head of Finance is responsible for ensuring that revenue collectors carry out their duties properly to ensure that all revenue due to the Council is properly collected in the approved manner and banked intact. However; I noted that the district had cumulative arrears of revenue totaling to UGX.496,794,737 as at the year end. Arrears of revenue represent idle funds that would otherwise be used for service delivery.

The Accounting Officer attributed the failure to collect the revenue to unresolved indebtedness to the district by its mother District and explained that Ministry of Local Government was arbitrating between the two districts to have the matter resolved.

I await the outcome of the arbitration.

6.3 Payables Regulation 11 of the Local Governments Financial and Accounting Regulations, 2007 requires the Head of Finance to ensure that commitments are not approved unless there is sufficient and committed balance available in the quarter’s commitment limit for the relevant budget item. However, it was observed that the district had an outstanding liability of UGX.300,292,176 as at the year end.

The Accounting Officer explained that the liability was incurred due to unavoidable expenses incurred by the district like electricity bills at Kawolo Hospital.

I advised the Accounting Officer to plan and ensure the liabilities are settled.

6.4 Under Staffing The District has an approved staff structure of 706 positions. However, out of 706 approved posts only 438 positions were filled leaving 268 positions, which constitute 38% of the structure as shown in Appendix 3.

Under staffing adversely affects service delivery.

Besides, despite the under staffing, it was observed that some posts in the Health Sector were above the approved structure as shown below;

Post Title Salary Scale Recommended No. of filled Excess Establishment post(s) Nursing Assistant U8 15 21 6 Nursing Officer/Midwifery U5 3 7 4 Public Health Dental U5 2 4 2 Officer Senior Clinical Officer U4 1 3 2 Darkroom Attendant U8 1 3 2 Health Assistant U7 9 11 2 Medical Officer U4 4 5 1 Clinical Officer U5 5 6 1 Health Inspector U5 1 2 1 Orthopedic Officer U5 2 3 1 Askari U8 2 3 1 Clinical Officer U5 9 10 1 Enrolled Nurse U7 10 11 1

The Accounting Officer explained that the current structure was inherited from the mother district Mukono while understaffing was due to insuffient budget provision. However, clearance is being sought from the Ministry of Public Service and Minstry of Finance Planning and Economic Development (MOFPED) to fill the critical positions.

Understaffing overstretches the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects the level of public service delivery to the community.

I advised the Accounting Officer to follow up the matter with the two responsible Ministries and ensure that all vacant posts are filled and regularise the seemingly excess staffing.

6.5 Under Deduction of Local Service Tax Paragraph 3(1) of The Local Governments (Amendment)(No.2) Act, 2008 requires that Local Service Tax on persons in gainful employment and earning a monthly take-home

salary exceeding UGX.100,000 to be levied in various bands up to a maximum of UGX.100,000.

However, my review of the payrolls prepared for 2015/16 showed that deductions made from several staff were less than the rates prescribed in the above-mentioned provision, leading to under deduction of UGX.962,500 as shown in appendix 4. Failure to apply the correct rates implies that the concerned local governments were denied the much- needed revenue to implement their programs.

The Accounting Officer in response attributed this lapse to a number of factors including new staff who joined the payroll in the middle of the year, leavers and staff who absconded from duty. I advised the accounting officer to strictly follow the law regarding the deduction of Local Service Tax as well as to ensure that recoveries are made of the said amounts from subsequent payments.

6.6 Delayed Payment of Pension It was noted that payment of pensioners was decentralized to districts in January 2014. However, at the time of audit (September 2016) more than 24 months later, 17 pensioners had not yet accessed pension payroll.

The Accounting Officer attributed this to several reasons among which approval by the Ministry of Public service featured prominently. Delays to pay gratuity and monthly pension denies the retired staff their entitlement and negatively impacts on their livelihoods. In addition, non-payment of pension leads to accumulation of pension arrears.

I advised management to liaise with the responsible stakeholders, particularly Ministry of Public Service in order to ensure the timely payment of pension for all entitled retired staff.

6.7 Delayed Civil Works During the review; it was noted that funds totaling to UGX.63,706,900 was released to Sacred Heart SS, Najja in the financial year 2011/2012 for the completion of a two (2) classroom block at the school. At the time of inspection in July 2016, the classrooms had

not been completed as they lacked windows and doors and the floor had not been screeded, while the classrooms had not been painted as shown below;

Incomplete Classrooms at Sacred Heart SS

The unfinished work was attributed to misappropriation of the funds released to the school amounting to UGX.27,985,741 by the then management of the school.

The Accounting Officer explained that the then Headmaster of the school has since disappeared but the matter was being handled by the Criminal Investigation Department.

I advised the Accounting Officer to complete the classroom block while awaiting for outcome of the police investigation.

6.8 Health Services

6.8.1 Failure to meet minimum standards at Kawolo Hospital

Paragraph 2.1.1 (D) of the Local Governments Management and Service Delivery (LGMSD) program Operational Manual, 2009 and Guidelines for Designation, Establishment and Upgrading of Health Units by Ministry of Health, 2011 sets out Health Service Delivery packages or minimum standards for functioning of health centres.

Inspection carried out at Kawoolo Hospital, revealed the following shortcoming;

Basic Requirements Current status Kawoolo Hospital

Funding Underfunding of Hospital operations;

Staffing - Several critical staff positions like a mortuary attendant, Radiographer, a pharmacist, a dental surgeon, and medical Officers special grade like Community Health,

Obstetrics, Internal medicine, surgery and pediatrics were lacking. X-Ray Services Lack of X- Ray services; - The X-ray machine has not been working for some time due to a reported mechanical problem. Electricity Outstanding Electricity bill; - The hospital had an outstanding electricity bill of UGX.80,659,997

The Accounting Officer attributed the current situation of the hospital to inadequate funding.

I advised the accounting officer to engage the Ministry of Health and Ministry of Finance Planning and Economic Development (MOFPED) to address the matter.

6.8.2 Discrepancies between Order and Delivery of Medicines Section 2.3 of the Memorandum of Understanding (MoU) between the Government of Uganda (GoU) and the National Medical Stores (NMS), NMS has an obligation to procure the aggregated requirements of the health facilities and distribute them against orders submitted by the health facility in compliance with the published schedule. However, audit inspections carried out at Kawolo District Hospital revealed that National Medical Stores (NMS) did not supply all the medicines ordered by the district hospital as shown in appendix 5.

This may lead to perpetual medicine deficiencies (Stock outs) at the health facilities and patients returning home untreated and death.

I advised the Accounting Officer to engage the National Medical Stores (NMS) to ensure supply of medicines in quantities ordered in accordance with the MoU.

6.8.3 Lack of Monitoring of Government Grants to NGO Hospitals by the District During the period under review, of UGX.316,328,000 was released to three (3) Non- Governmental Hospitals of Nyenga, Nkokonjeru, St. Charles Lwanga and seven lower level Non-Governmental Health Units in the district. However, it was observed that there was inadequate monitoring of government grants by the district in all these non- governmental organization Hospitals. For instance at St. Charles Lwanga Hospital, it

was noted that the Hospital did not open a separate account for the government grant and therefore funds were comingled with other Hospital funds. Consequently, there were no books of accounts maintained, no financial reports and no work plans in respect of Government grants.

Lack of monitoring of Government grants may lead to misuse.

The Accounting Officer explained that within its means, the district had been supporting the NGO Hospitals through regular integrated support supervision, training and human resource support.

I advised the Accounting Officer to strengthen monitoring of the Government grant.

6.8.4 Lack of Land Titles for Health Centers Regulation 58(4) of the Local Government Financial and Accounting Regulations 2007 requires that properties and assets of local government should be properly registered and titles issued. However, the District Council does not have titles for the land occupied by the Health Centers as summarized in Appendix 6. Lack of land titles exposes district land to risk of encroachment and land disputes.

The Accounting Officer explained that the district was in the process of acquiring land titles for the health facilities.

I advised the Accounting Officer to expedite the process of acquiring the land titles.

6.9 Poor Recovery of YLP Funds Section 6(1) of the YLP document 2013 requires all Project Funds disbursed to each Youth Interest Group to be treated as a Revolving Fund to be repaid in accordance with the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group witnessed by the Area resident State Attorney. However, UGX.141,166,799 disbursed to various youth groups three (3) years ago remained unrecovered as shown in Appendix 7

The low recovery rate may render the programme unsustainable.

The Accounting Officer explained that measures have been taken to recover the funds including arresting group members.

I advised the Accounting Officer to ensure the recovery of the funds to allow the groups also to benefit from the programme.

Appendix 1 – Duplicate Payments to be recovered

VALUE_DT PAYEE Payroll Month Amount To be Recovered (UGX) 20-Jun-16 Nanfuka Christine June 423,692 29-Jun-16 Siminyu Benah Olonya June 980,556 20-Jun-16 Kaddu Patrick June 276,658 29-Jun-16 Nayiga Harriet June 455,031 29-Jun-16 Obin Jimmy Howells June 107,685 Total 2,243,622

Appendix 2 – Over Payments to be recovered

Date paid Emp No. Employee name Amount to be Management Response Recovered (UGX) 30-Jul-15 822746 KikulweKeneth 124,056 To recover 30-Jul-15 818805 Lubega Cranmer 130,798 To recover Bukenya 31-Aug-15 956042 MATOVU JULIUS 376,008 Arrears for July and to Recover 376,008 30-Jul-15 822745 Mulindwa Stephen 22,500 LST Amount to be recovered

30-Jul-15 865461 Mulombo Yusuf 22,500 LST Amount to be recovered 30-Jul-15 818762 Bayiga Ruth 22,500 LST Amount to be recovered 30-Jul-15 838249 Kaidu Stella 15,000 LST Amount to be recovered 30-Jul-15 832403 KasajjaJamirluKaiiru 25,000 LST Amount to be recovered 30-Jul-15 743616 Kawuma Ronald 25,000 LST Amount to be recovered 30-Jul-15 818759 Kitooke Deborah 7,500 LST Amount to be recovered 30-Jul-15 859357 KiyuukaAshiraph 25,000 LST Amount to be recovered 30-Jul-15 818783 Kizza Yusuf 10,000 LST Amount to be recovered 30-Jul-15 195383 Mbeiza Juliet 7,500 LST Amount to be recovered 30-Jul-15 867165 Meri Peter 7,500 LST Amount to be recovered 30-Jul-15 818782 Mudduse Bob 7,500 LST Amount to be recovered 30-Jul-15 822744 Mukwaya Shelton 7,500 LST Amount to be recovered 30-Jul-15 818757 Musisi Joel 25,000 LST Amount to be recovered 30-Jul-15 822754 Musoke Edmund 25,000 LST Amount to be recovered 30-Jul-15 822739 Muyinda George K M 7,500 LST Amount to be recovered 30-Jul-15 822752 Mwebe Joyce 25,000 LST Amount to be recovered 30-Jul-15 818716 Nahwera Charity 7,500 LST Amount to be recovered 30-Jul-15 818796 Nalugonda Maria 7,500 LST Amount to be recovered 30-Jul-15 863437 Okurut Vincent 25,000 LST Amount to be recovered 30-Jul-15 818765 Rwabugahya Harriet 7,500 LST Amount to be recovered 30-Jul-15 822736 SikyomuJanepher 7,500 LST Amount to be recovered 30-Jul-15 198925 Kaggwa Ronald 62,958 SALREC582 code instituted 18

Date paid Emp No. Employee name Amount to be Management Response Recovered (UGX) 30-Jul-15 198915 Lwesabula Jude 56,298 SALREC582 code instituted 30-Jul-15 846472 Tebuseeke Gerald 57,354 SALREC582 code instituted 30-Jul-15 925417 Aceda William 62,958 To recover 30-Jul-15 818786 Ariko Emmanuel 115,958 To recover 30-Jul-15 818781 AyumaLonzino 130,800 To recover 30-Jul-15 818788 BabiteNasiim 115,958 To recover 30-Jul-15 743664 NakyanziScovia 5,717 SALREC582 code instituted 30-Jul-15 743520 Aboth Kevin 6,486 To recover 30-Jul-15 743675 Agami Abdul Hakim 6,098 To recover 30-Jul-15 818787 Atim Anna 125,916 To recover 30-Jul-15 198920 Balinnya Tito 56,298 SALREC582 code instituted 30-Jul-15 743496 Busuulwa Justine 6,486 SALREC582 code instituted 30-Jul-15 743565 Bwire Joyce 8,766 SALREC582 code instituted 30-Jul-15 743559 GabulaAnnet 6,486 To recover 30-Jul-15 743743 Kaganda Stephen 6,883 To recover 30-Jul-15 743573 Kaggwa Christopher 6,883 To recover 30-Jul-15 867124 Kalibwami Stephen 6,883 To recover 30-Jul-15 743662 KikobyeFaridah 7,907 SALREC582 code instituted 30-Jul-15 818809 Kinene Ben 9,207 To recover 30-Jul-15 743663 Kizito Patrick 5,717 SALREC582 code instituted 30-Jul-15 743497 KyalemaRobinah 8,766 To recover 30-Jul-15 743577 Masaba Godfrey 6,883 SALREC582 code instituted 30-Jul-15 743563 Mbogo Simon 8,766 SALREC582 code instituted 30-Jul-15 743450 Mukasa James 6,486 SALREC582 code instituted 30-Jul-15 818792 NabafaMadina M 126,760 To recover 30-Jul-15 743560 Nabankema Dorothy 6,486 To recover 30-Jul-15 743630 NabawanukaAnnet 6,486 To recover 30-Jul-15 818813 Nabirye Evelyn 119,056 To recover 30-Jul-15 743576 Nabukenya Margaret 6,486 To recover 30-Jul-15 838212 Najjemba Alice Baseke 54,844 To recover 30-Jul-15 743566 Nakamya Jennifer 6,486 To recover 30-Jul-15 857625 Nakiyemba Ruth 6,883 To recover 30-Jul-15 743575 NakkobaBerna 6,486 To recover 30-Jul-15 743617 Namugga Juliet 8,766 To recover 30-Jul-15 743478 NamutebiHasifa 6,486 SALREC582 code instituted 30-Jul-15 743635 Nanduttu Rebecca 7,082 SALREC582 code instituted 30-Jul-15 743558 Nansubuga Cissy 6,486 To recover 30-Jul-15 822751 Nansumba Teddy 6,883 SALREC582 code instituted 30-Jul-15 743556 Ntale John 7,907 To recover 30-Jul-15 963736 Nyakatuura Vicky 52,987 SALREC582 code instituted Bagenda 30-Jul-15 818780 Okello Leo 66,650 To recover 30-Jul-15 743744 Onoria Emmanuel 128,298 To recover 30-Jul-15 867123 Owori Peter 7,082 To recover 30-Jul-15 869696 Sembatya Sultan 128,416 To recover 30-Jul-15 743567 SemwangaKalid 6,486 To recover

Date paid Emp No. Employee name Amount to be Management Response Recovered (UGX) 30-Jul-15 743732 SenyangeSiraje 5,343 To recover 30-Jul-15 743674 Tezikya Mary 6,486 To recover 30-Jul-15 743659 TwinamatsikoJackline 6,486 To recover 30-Jul-15 873911 Wasswa Livingstone 56,298 To recover David 30-Jul-15 867121 Yenemei Elizabeth 7,082 To recover 30-Jul-15 743631 ZansanzeJemar 6,486 SALREC582 code instituted 30-Jul-15 818806 KakuleMuhamad 130,798 To recover 30-Jul-15 838246 KaluleKirumira Richard 128,416 To recover 30-Jul-15 818795 KasiryeHannington 125,916 To recover 30-Jul-15 818785 KatendeYahaya 114,708 To recover 31-Aug-15 963741 Kikome Mary Okong 279,689 To recover 30-Jul-15 857618 KitendaAnnet 59,528 To recover 30-Jul-15 818794 MafabiJanan 115,958 To recover 30-Jul-15 818791 Matovu David K. 128,298 To recover 18-Dec-15 148790 PROSCOVIA NANJIWE 204,085 To recover 30-Jul-15 818811 Ssengendo Robert 130,798 To recover 18-Dec-15 200592 Tenywa John 61,903 To recover 30-Jul-15 818793 Tenywa Michael 114,708 To recover 30-Jul-15 818789 Buloire Rashid 114,708 To recover 30-Jul-15 822733 GaagaCosmas 123,586 To recover 01-Mar-16 973393 Iga Charles 497,925 Amount was paid to Iga Charles a Health worker attached to Kawolo Hosp. however is to recover a balance of 497,925 30-Jul-15 818807 Namubosa Wilfred 119,056 To recover 30-Jul-15 857612 Otwal Richard 102,074 To recover 01-Mar-16 743659 TwinamatsikoJackline 201,627 To recover 30-Jul-15 838248 Kizza Fred 65,458 SALREC582 code instituted however to recover the balance of 65,458 30-Jul-15 838247 Matovu Denis 65,458 SALREC582 code instituted however to recover the balance of 65,458 30-Jul-15 743737 Mubi Paul 65,458 SALREC582 code instituted however to recover the balance of 65,458 5,684,118 Total

Appendix 3: Under Staffing

Post Title Salary Scale Establishment No. of No. of filled Vacant post(s) Post(s)

CAO'S office Personal Secretary U4 Lower 1 0 1 Administration Department Principal Assistant Secretary U2 Lower 1 0 1 Senior Records Officer U3 Lower 1 0 1 Personnel Officer U4 Lower 1 0 1 Office Attendant U8 Upper 2 1 1 Driver U8 Upper 2 1 1 Finance Department Senior Accounts Assistant U5 Upper 5 4 1 Driver U8 Upper 1 0 1 Statutory Bodies Department Principal Personnel Officer U2 Lower 1 0 1 Office Attendant U8 Upper 1 0 1 Production And Marketing Department Principal Commercial Officer U2 1 0 1 Principal Agricultural Officer U2 1 0 1 Principal Veterinary Officer U2 1 0 1 Principal Entomologist U2 1 0 1 Principal Fisheries Officer U2 1 0 1 Senior Agricultural Engineer(Water For U3 1 0 1 Production) Vermin Control Officer U4 1 0 1 Pool Stenographer U6 1 0 1 Stores Assistant U7 1 0 1 Office Attendant U8 1 0 1 Education Department Senior Education Officer U3 Lower 1 0 1 Inspector Of Schools U4 Lower 2 0 1 Office Typist U7 Lower 1 0 1 Works Department Senior Engineer U3 Upper 1 0 1 Senior Water Officer U3 Upper 1 0 1 Assistant Engineering Officer U5 Lower 3 1 2 Stenographer Secretary U5 Lower 1 0 1 Road Inspector U6 Upper 2 1 1

Engineering Assistant U7 Upper 2 0 2 Borehole Maintenance Technician U7 Upper 1 0 1 Office Attendant U8 Upper 1 0 1 Machine Operator U8 Upper 1 0 1 Natural Resources Department Senior Forestry Officer U3 Upper 1 0 1 Staff Surveyor U4 Upper 1 0 1 Land Valuer U4 Upper 1 0 1 Registrar Of Titles U4 Upper 1 0 1 Assistant Records Officer U5 Lower 1 0 1 Stenographer Secretary U5 Lower 1 0 1 Forest Ranger U7 Upper 1 0 1 Office Attendant U8 Upper 1 0 1 Driver U8 Upper 1 0 1 Community Based Services Department District Community Development Officer U1e Lower 1 0 1 Senior Probation Officer U3 Lower 1 0 1 Office Attendant U8 Upper 1 0 1 Planning Unit Senior Planner/ Economist U3 Upper 1 0 1 Internal Audit Principal Internal Auditor U2 Upper 1 0 1 Internal Auditor U4 Upper 2 1 1 Office Typist U7 Upper 1 0 1 Subcounty Structure Senior Assistant Secretary U3 Lower 8 7 1 Assistant Community Development Officer U6 Upper 8 3 5 Senior Accounts Assistant U5 Upper 8 8 0 Accounts Assistant U7 Upper 8 3 5 Parish Chief U7 Upper 65 21 44 Office Typist U7 Upper 8 4 4 Office Attendant U8 Upper 8 0 8 Department Of District Health Services Assistant District Health Officer U2 Upper 1 0 1 (Environ.Health) Assistant District Health Officer (Nursing) U2 Upper 1 0 1 Senior Health Educator U3 1 0 1 Bio-Statistician U4 1 0 1 District Hospital (100 Beds - None) Medical Officers Medical Officers Special Grade(Community) U3 1 0 1 Medical Officers Special Grade(Obsterics) U3 1 0 1

Medical Officers Special Grade(Internal U3 1 0 1 Medic) Medical Officers Special Grade(Surgery) U3 1 0 1 Medical Officers Special Grade(Paediatrics) U3 1 0 1 Senior Medical Officer U3 1 0 1 Dental Dental Surgeon U4 1 0 1 Dental Assistant U8 1 0 1 Pharmacy Pharmacist U4 1 0 1 Dispenser U5 2 1 1 Nursing Senior Nursing Officer U4 5 3 2 Nursing Officer/Nursing U5 17 15 2 Public Health Nurse U5 1 0 1 Enrolled Nurse U7 46 32 14 Enrolled Midwife U7 25 16 9 Allied Health Professionals Psychiatric Clinical Officer U5 1 0 1 Radiographer U5 2 1 1 Assistant Health Educator U5 1 0 1 Anesthetic Officer U5 3 1 2 Laboratory Technologist U5 1 0 1 Anesthetic Attendant U8 2 0 2 Administrative And Other Staff Senior Hospital Administrator U3 1 0 1 Medical Social Worker U4 1 0 1 Nutritionist U4 1 0 1 Supplies Officer U4 1 0 1 Stenographer Secretary U5 1 0 1 Accounts Assistant U7 2 1 1 Support Staff Mortuary Attendant U8 2 1 1 Driver U8 2 1 1 Artisan's Mate U8 3 2 1 HEALTH CENTRE III (FOR 9 HEALTH CENTRE Iiis) Senior Clinical Officer U4 9 7 2 Nursing Officer(Nursing) U5 9 5 4 Laboratory Technician U5 9 0 9 Enrolled Midwife U7 18 16 2 Enrolled Nurse U7 27 23 4 Laboratory Assistant U7 9 6 3

Health Information Assistant U7 9 8 1 Nursing Assistant U8 27 15 12 Askari U8 18 3 15 Porter U8 18 5 13 HEALTH CENTRE II (FOR 10 HEALTH CENTRES Iis) Health Inspector U5 Upper 4 3 1 Enrolled Midwife U7 10 4 6 Nursing Assistant U7 20 16 4 Health Assistant U7 10 1 9 Askari U8 20 6 14 Porter U8 20 1 19

Appendix 4 – Local Service Tax to be recovered

Employee Name Amount due for REMARKS No. Recovery (UGX) 195638 DAVID BUNJO 10,000 To Recover 195853 RUGONZA TURIREEBA 15,000 To Recover 196089 AHAMED WANGUBO 2,500 to Recover 197162 ANTHONY OGWANG 15,000 To Recover 198175 AGNES WABUYAKA 5,000 To Recover 198185 DAVID KASADHA 7,500 To Recover 198830 LIVINGSTONE BAGENDA 2,500 To Recover 199606 SAMALI NAKABIRI 15,000 To Recover 199962 FRIDAUSI MUGIDE 7,500 To Recover 200115 SUSAN NABANKEMA 2,500 To Recover 200259 JOSEPHINE AMUSO 2,500 To Recover 200389 VICTORIA KATEME 2,500 To Recover 200517 ZAINABU NAYIGA 15,000 To Recover 200619 SARAH NANFUKA 40,000 To Recover 294229 VITALIS BAHATI 40,000 To Recover 303025 FREDRICK SSERUNKUMA 60,000 To Recover 309927 IMMACULATE ALOWO 20,000 To Recover 347749 RICHARD EGOLU 30,000 To Recover 368108 ROSE BABIRYE 20,000 To Recover 418219 FLORENCE WANYANA 40,000 To Recover 433357 MOSES BASOGA 20,000 To Recover 501149 JOHN EKAJU 20,000 To Recover 522244 DAVID BAFIKIRIREGHA 60,000 To Recover

701846 DAMALIE NABAKOOZA 30,000 To Recover 706960 GRACE NALUSWATA 60,000 To Recover 732249 EDMOND KAYINI 5,000 To Recover 733037 HENRY BATEEZE 60,000 To Recover 733367 STEPHEN MPANGO 60,000 To Recover 733371 AGATHA NAKAFU 42,500 To Recover 743510 AGNES NALWANGA 2,500 To Recover 743545 ROBINAH NABATANZI 2,500 To Recover 743588 JOHN SERUWUJJO 22,500 To Recover 743612 KEVINA BIRABWA 2,500 To Recover 743675 ABDUL AGAMI 7,500 To Recover 750627 JOSEPH LUBOYERA 10,000 To Recover 803445 CHARLES MUSOKE 65,000 To Recover 803535 CHRISTOPHER DAMULIRA 20,000 To Recover 818725 FRANCIS KIZITO 2,500 To Recover 818727 GEORGE TANYWA 10,000 To Recover 818728 SARAH NAMIRIMU 70,000 To Recover 838212 BASEKE NAJJEMBA 2,500 To Recover 857488 STEPHEN KIZITO 5,000 To Recover 857616 HENRY SSENNYONJO 30,000 To Recover Total 962,500

Appendix 5: Discrepancies between order and Deliveries of Medicines

NO Name of Drug/medicine Date of Quantity Quantity Variance del. Ordered Supplied (discrepancy) 1 Ad Syringes 10ml+Neeedle Disp. Detached 31/5/16 50 30 20 2 Gloves Examination Medium “ 400 0 400 3 Acetylsalicylic Acid 75mg Tablets “ 40 0 40 4 Cannular Iv,With Inj.Port 20g “ 20 0 20 5 Cannular 22g “ 20 0 20 6 Cannular 18g “ 20 15 5 7 Needle Lumba Puncture 25g “ 150 0 150 8 Blade Scaple Size 22 “ 5 0 5 9 Chlorphenamine Maleate 4mg Tablets “ 2 0 2 10 Acetylsalic Acid 75mg Sr Or Tablet (Cadrioaspirin) “ 40 0 40 11 ARTEMETHER 20MG +LUMEFANTRINE 120MG (Strip Of 6 “ 216 10 206 Tabs) 12 Folic Acid 5mg Tablets “ 30 0 30 13 Albendazole 400mg Tablet “ 5 0 5

14 Ketoconazole 200mg Tablets “ 10 0 10 15 Amoxicilin Dispersable Tablets 125mg “ 20 0 20 16 Mebendazole 100mg Tablets “ 2 0 2 17 Ampicilin/Cloxacillin 250mg Capsule “ 70 0 70 18 Benzhexol 2mgtablet “ 4 0 4 19 Calcium Lactate 300mg Tablets “ 2 0 2 20 Chlorphenamine Maleat 4mg Tablet “ 2 0 2 21 Chlorpromazine 100mg Ta Blet “ 4 0 4 22 Ciprofloxacine 500mg Tablet “ 150 130 20 23 Cotrimazole 480mg Tablet “ 50 44 6 24 Dexamethasone 0.5mg Tablets “ 6 0 6 25 Doxycycline 100mg Caps “ 50 0 50 26 Erythromycin 125mg/Ml Suspension “ 20 0 20 27 Folic Acid 5mg Tablet “ 30 0 30 28 Ibuprofen 200mg Tablet “ 15 0 15 29 Ketoconazole 200mg Tablet “ 10 0 10 30 Mebenidazole 100mg Tablets “ 2 0 2 31 Metrinidazole 200mg Tablets “ 100 80 20 32 Atenolol 100mg Tablet “ 2 0 2 33 Propranolol 40mg Tablets “ 2 0 2 34 Metformin Hcl 500mg Tablets “ 250 100 150 35 Phenobarbital 30mg “ 2 0 2 36 Paracetamole 500mg Tablets “ 100 60 40 37 Tetanus Toxoid(Tt) “ 10 0 10 38 Phenytoin Sodium 100mg Tablet “ 8 0 8 39 Salbutamol Inhalation “ 20 0 20 40 Pyrimethamine 25mg+Sulfadoxine 500mg Tablet “ 4 0 4 41 ORAL MORPHINE Sol 5MG/5ML BOTTLE “ 1 0 2 42 Oral Rehydration Salts For 1lt “ 40 0 40 43 Vitamin B Complex Tablet “ 20 0 20 44 Dispensing Envelopes Plastic 75*110mm “ 100 0 100 45 Aminophyline 250mg/10ml Inj.Slow Iv Infusion “ 50 0 50 46 Artesunate Injection 60mg Vial “ 4000 2000 2000 47 Calcium Gluconate Injection,10%,10ml Vial “ 10 0 10 48 Hydralazine Injection 20mg/Ml “ 5 0 5 49 Lidocaine Hlc 2%Injection “ 250 200 50 50 Zinc Oxide Iodoform Liquid Paraffin Paste1 “ 1 0 1 51 Amethocaine Hydrochloride Eye Drops1 “ 4 0 4 52 Hydrocortisone Acetate Suspension Drops “ 10 0 10 53 Phenyphrine Eye Drops “ 3 0 3 54 Bin Liners(240l Black) “ 1 0 1

55 Bin Liners (240l Red) “ 1 0 1 56 Bin Liners (240l Yellow) “ 1 0 1 57 Cap Surgical Head& Needle Disosable Non-Woven “ 1 0 1 58 Face Masks,Disposable,3-Ply Operation Theatre “ 10 0 10 59 Goggles/Safety Glasses Operation Theatre Pair “ 5 0 5 60 Safety Box For Syringes& Needle Disposal “ 10 0 10 61 Levonorgesterone 0.75mg “ 10 0 10 62 Medroxyprogesterone Acetate 150mg/Ml W/Syringe “ 2 0 2 63 Misoprostol 200mcg Tabs “ 10 0 10 64 Safe Delivery (Martanity) Kit “ 600 60 540 65 Nylon Monofilament G2,Sl 100cm,1/2circle,Rc,40mm “ 20 10 10 66 Pga G1 Sl 90cm,1/2 Circle,Tf,40mm “ 30 10 20 67 Pga G2/0 Sl 75cm,1/2circle,Tf,30mm “ 5 0 5 68 Betamethasone Valerate 0.1% Cream 15g “ 15 0 15 69 Silver Nitrate Pencil “ 2 0 2 70 Out Patients Register Hmis 031,200 Pages “ 6 0 6 71 Atenolol 100mg Tablet “ 2 0 2 72 Bendrofluazide 5mg Tablet “ 4 0 4 73 Propranolol 40mg Tablet “ 10 0 10 74 Metformin Hcl 500mg Tablet “ 200 0 200 75 Tetanus Antitoxin 1500iu Injection 0.9ml “ 10 0 10 76 Tetanus Toxiod (Tt)Injection 0.5ml “ 10 0 10 77 Crepe Bandage 1 Inch Roll “ 80 40 40 78 Catheter Urethral Foley,10-30ml,Fg24 2-Way “ 50 30 20 79 Nasogastric Tube-Adult18 “ 20 0 20 80 Zinc Oxide,Iodoform,Liquid Paraffin Paste(Zipp),30g Tin “ 1 0 1 81 Amethocain (Tetracaine)Hydrocloride Eye Drops 0.5mldose “ 4 0 4 Units 82 Hydrocortisone Acetate Eye Suspension Drops1%W/V,5ml “ 5 0 5 83 Methylcellulose Eye Drops 2%M/V,15ml Dropper Bottle “ 5 0 5 84 Phenylephrine Eye Drops 10%In 10ml “ 10 0 10 85 Oxygen Medical (Large)6.8m3 “ 5 0 5 86 Salbutamol Inhalation 1000mcg/Dose 200 Doses “ 20 0 20 87 Methyldopa 250mg Tablets “ 1 0 1 89 Oral Morphinesolution.5mg/5ml 500ml Bottle “ 1 0 1 90 Phenobartbital 200mg/2ml Injection “ 1 0 1 91 Apron Plastified Linen Heavy Duty 90*100 Cm “ 15 0 15 92 Material For Theatre Gown(Green) 40m Rolls “ 1 0 1 93 Material For Theatre Gown (Navy Blue)50m Roll “ 1 0 1 94 Propofol 10mg/ Ml,500ml,Vail Injection “ 106 0 106 95 Cotton Wool B.P.500g “ 120 100 20

Appendix 6: Health Centres without Land Titles

HEALTH CENTRE Makonge health centre III Busabaga Health Centre Makindu Health Centre NgogweHealth Centre Buwagajjo Health Centre Tongolo Health Centre Konko Health Centre Ddungi Health Centre Nkokonjeru TCHC Buziika Health Centre Kikwayi Health Centre Namulesa Health Centre Ssenyi Health Centre Najjembe Health Centre Ssi Health Centre Wakisi Health Centre Bugungu HC II Naminya Health Centre Bubiiro Health Centre II Kizigo Health Centre Kabizzi Health Centre

Appendix 7: Un-Recovered YLP Funds

Group Name Amount Balance b/f Recoveries Balance as at Advanced Previous FY During FY 30/6/2016 2015/2016 Kyisa kya maria youth group 6,100,000 6,100,000 6,100,000 Ssanga youth barber salon 7,080,000 200,000 200,000 Zzinga b.k shoe maker 6,410,000 6,410,000 6,140,000 Njeru youth development Association 5,260,000 5,260,000 50,000 5,210,000 Busansula youth group 7,000,000 7,000,000 7,000,000 Magudu youth group 7,900,000 7,900,000 125,000 7,775,000 Nkuyege isa Kimu youth group

7,000,000 7,000,000 500,000 6,500,000 Kafazi youth interest group 7,000,000 6,100,000 3,103,000 2,997,000 Bawanguzi youth group 5,000,000 4,800,000 4,800,000 Abeewo youth group 5,000,000 5,000,000 5,000,000 Mirembe youth group 5,000,000 4,650,000 150,000 4,500,000 Kimbugu youth group 7,400,000 5,552,000 5,552,000 Twezimbe Luwayo youth group 7,000,000 7,000,000 385,000 6,615,000 Uganda silver fish association 5,000,000 4,800,000 100,000 4,700,000 Ssenyi Zibula Atudde youth group 6,600,000 2,786,000 100,000 2,686,000 Tukulakulane youth group 4,000,000 4,000,000 4,000,000 Wakiso youth professional and welding 6,835,000 4,435,000 4,435,000 Lukaaga crop growing 5,315,000 5,315,000 5,315,000 Buteembe fish farming 6,200,000 6,200,000 710,000 5,490,000 Naziwanga youth group 5,500,000 5,500,000 5,500,000 Nkokonjeru youth Enterprise 5,500,000 5,050,000 200,000 4,850,000 Ssunga piggery youth group 5,000,000 5,000,000 200,000 4,800,000 Bogoye piggery youth group 5,500,000 4,900,000 1,000,000 3,900,000 Namaseke youth group 6,800,000 6,800,000 430,000 6,370,000 Bujuuta-b youth group 4,900,000 2,058,799 2,058,799 Bulele youth group 6,243,000 6,143,000 700,000 5,443,000 Kisa Kya Muzadde youth group 3,000,000 2,930,000 370,000 2,560,000 TOTAL FY 2014/2015 159,543,000 138,889,799 8,323,000 130,566,799 FINANCIAL YEAR 2015/16 Namwezi youth 5,800,000 5,800,000 5,800,000 Kkoba 4,800,000 4,800,000 4,800,000 TOTAL FY 2015/2016 10,600,000 10,600,000 10,600,000 GRANT TOTALS 170,143,000 149,489,799 8,323,000 141,166,799