Office of the Auditor General the Republic of Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF

KASESE DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA TABLE OF CONTENTS

LIST OF ACRONYMS ...... iv

Opinion ...... 1

Basis for Opinion ...... 1

Key Audit Matters ...... 1

1.0 Performance of Youth Livelihood Programme...... 2

1.1 Underfunding of the Programme...... 2

1.2 Non-compliance with the Repayment Schedule ...... 3

1.3 Failure to Transfer Recovered Funds to the Recovery Account in BOU...... 3

1.4 Inspection of Performance of Youth projects ...... 3

1.4.1 Existance ...... 4

1.4.2 Monitoring & Supervision...... 4

2.0 Implementation of the Uganda Road Fund ...... 4

2.2 Status of Implementation ...... 5

2.2.1 Routine manual maintenance ...... 5

2.2.2 Routine mechanised maintenance ...... 6

2.2.3 Periodic maintenance ...... 6

2.2.4 Other Qualifying works ...... 6

2.3 Audit Inspection of the Construction of Kyoho Bridge Under URF Emergency Funding. 6

Other Information ...... 7

3.0 Management of Natural Resources ...... 10

3.1 Lack of Legal Ownership of Land, Forests Reserves and Wetlands...... 10

3.2 Unlicensed/Illegal Activities on Natural Resources ...... 11

4.0 Status of Basic Medical Equipment ...... 11

4.1 Inventory of Medical Equipment ...... 11

4.2 Poor Condition of Medical Equipment ...... 12

5.0 Capitation Grant (Kamasasa Primary School) ...... 12

5.1 Lack of financial statements and books of account for financial year 2017/2018 ...... 12

5.2 Lack of an Annual Budget for Financial year 17/18 ...... 13

iii

LIST OF ACRONYMS

BOU Bank Of Uganda FY Financial Year IESBA International Ethics Standards Board for Accountants IFMS Integrated Financial Management System INTOSAI International Organization of Supreme Audit Institutions

ISSAI International Standards of Supreme Audit Institution LGFAM Local Government Financial and Accounting Manual 2007 LGFAR Local Government Financial and Accounting Regulations 2007 MoFPED Ministry of Finance Planning and Economic Development MoGLSD Ministry of Gender labour and Social Development MoLHUD Ministry of lands Housing and Urban Development PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets TOR Terms of reference UGX Uganda Shillings URA Uganda Revenue Authority VAT Value Added Tax YIG Youth Interest Groups YLP Youth Livelihood program

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the accompanying Financial Statements of Kasese District Local Government which comprise the statement of Financial Position as at 30th June 2018, and the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements ,including a summary of significant accounting policies .

In my opinion, the Financial Statements of Kasese District Local Government for the year ended 30th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Local Government Financial and Accounting Manual, 2007.

Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Financial Statements of the current period. These matters were addressed in the context of my audit of the Financial Statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.

I have determined the matter(s) described below as the key audit matter(s) to be communicated in my report.

1.0 Performance of Youth Livelihood Programme. The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme, which started in the financial year 2013/2014, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities. The audit focused on an amount of UGX457,187,500 disbursed to the District in the Financial Year 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following;  Whether all funds budgeted for YLP during the period under review were actually released and used only for the programme.  Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.  Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda.  Whether on a sample basis the funded projects exist and are operating. I made the following observations;

1.1 Underfunding of the Programme A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX499,024,100 for the financial year 2014/2015, only UGX457,187,500 (92%) was released resulting in a shortfall of UGX41,836,600 (8%). Consequently, out of the projected 47 projects/youth interest groups, only 46 were actually funded. This undermined the intended objective of responding to the challenge of unemployment amongst the remaining Youths group. The Accounting Officer attributed the shortfall to reduction of budgeted amounts by the Ministry of Gender Labour and Social Development which differed from some project applications.

I advised the Accounting Officer to continue engaging the responsible Ministry to ensure full funding.

1.2 Non-compliance with the Repayment Schedule It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX 449,310,000 (Interest inclusive) by close of the financial year 2017/2018, only UGX 155,177,150 was collected leaving a balance of UGX 294,132,850 ( 65%) outstanding as shown in Appendix I.

Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. The Accounting Officer attributed the shortcoming to the misconception of the groups that the funds were an appreciation for voting in the national elections.

I advised the Accounting Officer to ensure recovery of the funds.

1.3 Failure to Transfer Recovered Funds to the Recovery Account in BOU. A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX 155,177,150, the District had not transferred UGX 35,700,000 to the National Revolving Fund Collection Account by the end of the financial year 2017/18. The failure to transfer the collected funds to the recovery account was attributed to failure to create YLP recovery account in the IFMS System rendering it difficult to transfer funds to the revolving Account. This undermines the effective implementation of the programme.

The Accounting Officer promised to contact Ministry of Local Government to ensure that the account is created in the IFMS system.

I advised the Accounting Officer to follow up the matter and ensure remittance of funds to the revolving fund account.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Hima Town Centre Video, Audio Editing Youth Project and Kasojo Youth Goat Rearing Project (2014/2015) to ascertain whether they were in existence and executed in accordance with the operational guidelines. The following observations were made;

1.4.1 Existance The Projects are no longer in existance as the members shared the funds and later deserted the group. Consequently there were no records availed for audit verification. It was further observed that the Director of Public Prosecution and police are investigating the cases. The Accounting Officer, atributed this to lack of monitoring and supervision. I advised the Accounting Officer to ensure that the cases are followed up and to enhance monitoring and supervision.

1.4.2 Monitoring & Supervision Section 8.2 of the Youth livelihood project document requires the District Technical Planning Committees and Sub county Technical Planning Committees to ensure proper monitoring of programmes at the District and Sub-county levels respectively. However, interviews with some youths revealed that project monitoring and supervision was inadequate and irregular. The Accounting Officer attributed this to staffing gap in the department. I advised the Accounting Officer to ensure that staff are recruited to enhance Monitoring and supervision of the groups.

2.0 Implementation of the Uganda Road Fund Section 45 (3) of the Public Finance Management Act, 2015 states that “ An Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial Year, submitted under section 13 (15)” of the said Act.

Regulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

It has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery.

During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to

be the causes of failure to implement the planned activities under Uganda Road Fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.

Consequently, I developed specific audit procedures which included to ascertain whether;

 the budgeted URF releases for Local Governments for the year under review were actually received ;

 The planned URF outputs were achieved;  The monitoring and supervision was carried out by reviewing reports to assess performance.

2.1 Budget Performance (YRF) Based on the procedures performed, I observed that a total of UGX.842,903,086 was budgeted to cater for routine manual maintenance, routine mechanised maintenance ,periodic maintenance and emergency activities on several District roads using Road gangs and the force Account mechanism. However, the district received UGX.807,485,798 (96%) resulting into a deficit of UGX.35,417,288 (4%). The deficit constituted 29% of the budgeted amount.

The Accounting Officer explained that the deficit was due to budget cuts from Uganda Road Fund.

I advised the Accounting Officer to engage the Uganda Road Fund to ensure full allocation of funds or else cause budget revision accordingly.

2.2 Status of Implementation A review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in Appendix II.

2.2.1 Routine manual maintenance A total of 206.8 kms at an estimated cost of UGX124,140,000 was planned to be undertaken. Audit revealed that roads were worked on by the District under Routine Manual maintenance during the year. In his response the Accounting Officer explained that this was due to budget cuts from Uganda Road Fund.

2.2.2 Routine mechanised maintenance A total of 33.8kms at an estimated cost of UGX183, 836,091 was planned to be undertaken. However, audit revealed that 25kms (74%) were actually undertaken at a cost of UGX. 140,400,936 (76%) leading to an under expenditure of UGX. 43,435,156.

On inspection it was observed that all the three roads had been worked on.

2.2.3 Periodic maintenance A total of 30.7kms at an estimated cost of UGX. 469,126,994 was planned to be undertaken. However, audit revealed that 18.6kms (61%) was worked on at UGX. 434,588,750 (93%). The Accounting Officer explained that this was due to budget cuts from Uganda Road Fund.

2.2.4 Other Qualifying works The balance of the funds of UGX. 170,426,112 were spent on mechanical imprest, administration and District works committee.

2.3 Audit Inspection of the Construction of Kyoho Bridge Under URF Emergency Funding. Kasese District is constructing Kyoho Bridge using Force Account Mechanisms with emergency funding from Uganda Road Fund of UGX. 558,882,975 The following are the audit observations; (i) The estimated cost of the bridge per BOQ is UGX 558,882,975 and UGX 280,782,576 (50.24%) has so far been spent on the bridge from FY 16/17 to FY 17/18. (ii) The work so far performed is not commensurate with the funds so far spent as shown in the pictures below.

(iii) Part of the funds meant for this bridge in FY 2017/2018 was diverted to other activities other than bridge construction as shown in table below.

EFT/ Payment PV Payee's Name Amount Comment Document Date Number PPV-03478 9/20/2017 Baluku Richard Diverted funds to personal 41,674,600 activities and later transferred his services to Kyegegwa PV-S016322 District PPV-04680 1/8/2018 Baluku Richard Diverted funds to personal PV-S02136 5,500,000 activities. TOTAL 47,174,600

(iv) The inspection of this project was carried out in late August of 2018 and I observed that work on the bridge had just commenced despite receiving the emergency funds of UGX 155,782,576 in quarter one of FY 2017/2018.

The Accounting Officer responded that the works were completed after inspection. He further explained that funds amounting to UGX. 30,830,000 have been recovered from the officer who transferred his services to Kyegegwa District and the balance of UGX. 17,174,600 is expected to be recovered before the end of the financial year. I advised the Accounting Officer to ensure that the diverted funds are recovered and the works completed.

Other Information The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the Financial Statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.

In connection with my audit of the Financial Statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the Financial Statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.

Management Responsibilities for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kasese District Local Government.

The Accounting Officer is also responsible for the preparation of Financial Statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of Financial Statements that are free from material misstatement whether due to fraud or error. In preparing the Financial Statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the District’s financial reporting process.

Auditor General’s Responsibilities for the audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these Financial Statements.

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  Identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.  Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the Financial Statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.  Evaluate the overall presentation, structure and content of the Financial Statements, including the disclosures, and whether the Financial Statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the Financial Statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on Financial Statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

Report on the Audit of Compliance with Legislation

The material findings in respect of the compliance criteria for the applicable subject matters are as follows;

3.0 Management of Natural Resources

3.1 Lack of Legal Ownership of Land, Forests Reserves and Wetlands. Sec 45 (1) of the Uganda Land Act,1998 as amended states that a Government or Local Government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams ,wetlands ,forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda.

Documentation review revealed that the District is responsible for various pieces of land, forest reserves and wetlands in Appendix III. However, the ownership of the resources could not be ascertained in the absence of certificates of ownership by the District. Lack of legal ownership of the natural resources exposes them to the risks of encroachment and misuse which may result into environmental degradation and extinction of the wetlands and forests.

The Accounting Officer explained that Kasese has acreage of 333 hectares of wetlands of which 106 hectares have been demarcated with assistance from development partners such as Caritas - Kasese. This year the District planned to demarcate 5 hectares using the district funds and 30 hectares using development partners. The District has surveyed and demarcated Katehe wetland with District funds. They are collaborating with other partners such as Save the Children, Eco trust and World Wide Fund for Nature (WWF) to secure more funding.

I advised the Accounting Officer to ensure that the various resources in form of land, forests and wetlands under the management of the District are surveyed and issued with titles in the names of the District.

3.2 Unlicensed/Illegal Activities on Natural Resources According to Sec. 38(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the District Environmental Committee, declare any wetland to be a protected wetland, thereby excluding or limiting human activities in that wetland while Section 36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency. It was observed that the District has a wetlands register but does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of activities illegally carried out on various wetlands and forests in form of sand mining, brick making, solid and affluent disposal as shown in Appendix III. The continued undertaking of these practices on the natural resources will continue to have adverse effects on the environment like climate change and unbalanced eco system.

The Accounting Officer explained that they have carried out sensitization of sand miners and communities neighbouring the wetlands. In addition, they are going to engage police to conduct eviction of the encroachers. I await the outcome of the report.

4.0 Status of Basic Medical Equipment A review of the status of the basic medical equipment at Bwera District Hospital and Nyamirami Health Centre IV revealed the following issues;

4.1 Inventory of Medical Equipment Section 5.17.4 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained and recorded in an inventory. It was observed that the inventory was well maintained as shown in Appendix IV.

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

However, audit inspection revealed that a number of medical equipment was obsolete, faulty and not in fair condition as shown in Appendix VI.

Consequently, patients are referred to other distant facilities for the services. The Accounting Officer attributed the shortcoming to inadequate funding and lack of medical equipment replacement plan. However, development partners namely; Belgian Technical Corporation and UNICEF were assisting. I advised the Accounting Officer to liaise with the Ministry of Health and other stakeholders to ensure that the matter is addressed.

5.0 Capitation Grant (Kamasasa Primary School) An audit carried out on a sample basis at Kamasasa Primary School reviewed the following;

5.1 Lack of financial statements and books of account for financial year 2017/2018 Section 64(6) of the Local Government Financial and Accounting Regulations, 2007 requires the Head Teacher to submit financial statements to the sub county council for each academic term and where the Head Teacher is unable to prepare the financial statements, assistance should be sought from the Sub-Accountant of the sub county.

However, capitation grant amounting to UGX 15,263,373 was transferred to Kamasasa Primary School during the year under Audit but there were no Financial Statements and books of Accounts prepared by the school.

Lack of financial statements is an indication of failure by the District to supervise and monitor UPE programme implementation which may lead to mismanagement of capitation grant. The Accounting Officer explained that Sub-Accountants have been instructed to provide routine support in preparation of basic financial statements for primary schools.

I advised the Accounting Officer to follow up the matter and ensure that books of and Financial Statements are prepared as required by the regulations.

5.2 Lack of an Annual Budget for Financial year 17/18 Paragraph 15, 2 (J) of the 2nd schedule of the Educations Act 2008 requires that the Head Teacher draws up plans for the school and make an annual budget for approval by the school management committee and the budget shall include capital development to be undertaken during that particular period. The school got capitation grant funding as seen in table below. Payment Date PV Number Payee's Name Amount 9/22/2017 PV-ED00678 KAMASASA PRI. SCH 5,087,791 2/3/2018 PV-ED00971 KAMASASA PRI. SCH 5,087,791 6/4/2018 PV-ED01314 KAMASASA PRI. SCH 5,087,791 TOTAL 15,263,373

However, there was no approved budget for the capitation grant of UGX 15,263,373 released to the school as required by law. Failure to prepare Budgets could lead to poor utilisation and accountability of funds. The Accounting Officer explained that the school has been maintaining termly budgets.

I advised the Accounting Officer to ensure that annual budgets are prepared as required by law.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

21st December, 2018

APPENDICES Appendix I: Non-compliance with the repayment schedule s/n PROJECT NAME DATE OF AMOUNT REPAYMENT RECOVERABLE 5% SERVICE FEE WHERE AMOUNT AMOUNT DISBURSMENT DISBURSED DATE AMOUNT APPLICABLE RECOVERED DUE (Outstanding) 1 Katoke Youth Thukolere Haghuma Fish 4/30/2015 5/1/2016 255,050 Farming Project 6,301,000 6,301,000 1,963,500 4,337,500

2 Ibanda II Youth Fish Farmers Project 4/30/2015 25/12/2014 265,150 6,803,000 6,803,000 1,620,000 5,183,000 3 Ibanda II Sweet Bread Producers Group 4/30/2015 12/24/2014 345,780 10,505,000 10,505,000 4,900,000 5,605,000 4 Ihani Youth Produce Buying & Selling Project 4/30/2015 4/7/2015 200,000 8,000,000 8,000,000 3,990,000 4,010,000

5 Buhuhira C Youth Coffee Milling Project 4/30/2015 12/15/2015 464,000 12,280,000 12,280,000 7,994,800 4,285,200 6 Buhuhira Nyamughongera Produce Buyers & 4/30/2015 4/7/2015 314,770 Sellers Project 8,100,000 8,100,000 3,757,000 4,343,000

7 Bunyamurwa Integrated Youth Goat Rearing 4/30/2015 5/5/2016 428,750 Project 8,575,000 8,575,000 3,110,000 5,465,000

8 Kikongo Youth Piggery Project 4/30/2015 2/4/2016 360,000 8,100,000 8,100,000 3,265,000 4,835,000 Kitakombya 11 youth bricking project 4/30/2015 2/ 7/2016 105,248 3,100,000 3,100,000 2,900,000 200,000 9 Kasojo Youth Goat Rearing Project 4/30/2015 2/4/2016 428,750 11,840,000 11,840,000 1,000,000 10,840,000 10 Hima Town Centre Video, Audio Editing 4/30/2015 2/5/2016 337,500 Youth Project 10,750,000 10,750,000 - 10,750,000

11 Kikonzo Carpentry Workshop Youth Project 4/30/2015 2/4/2016 428,570 9,950,000 9,950,000 4,767,850 5,182,150

12 Kihondo I Youth Poultry Keeping Project 4/28/2015 5/12/2015 333,750 8,175,000 8,175,000 1,645,000 6,530,000 13 Kihoko Integrated Youth Bakery Project 4/28/2015 1/8/2015 230,000 7,800,000 7,800,000 3,395,000 4,405,000

14 Kathamira Coffee Processing Youth Project 4/28/2015 5/10/2015 355,000 8,300,000 8,300,000 2,350,000 5,950,000 15 Kayembe I Piggery Farmers Youth Project 4/28/2015 5/12/2015 332,570 8,100,000 8,100,000 1,740,000 6,360,000 16 Kabafu II Youth Poultry Project 4/28/2015 5/14/2015 280,000 8,100,000 8,100,000 2,600,000 5,500,000 Kikonzo youth rice growing project 8/5/2015 5/2/2016 160,000 5,000,000 5,000,000 2,300,000 2,700,000 Kibuga youth poultry project 8/5/2015 4/3/2016 260, 050 6,601,000 6,601,000 2,530,000 4,071,000 Kiganda salt buying and selling youth project 8/5/2015 4/4/2016 142,400 5,000,000 5,000,000 5,375,000 (375,000)

17 Kyesande United Youth Piggery Project 8/5/2015 05/12/0215 240,000 7,020,000 7,020,000 7,020,000 - 18 Kamasasa II Boda Youth Project 9/15/2015 15 - A ug 280,000 10,600,000 10,600,000 4,029,000 6,571,000 19 Kamasasa I Youth Welding Project 15/0 3/2016 510,500 11,010,000 11,010,000 1,500,000 9,510,000 20 Mbunga Piggery Youth Project 4/30/2015 5/7/2015 175,000 8,600,000 8,600,000 - 8,600,000 21 Kabwe Youth Produce Buyers & Sellers 4/30/2015 6/7/2015 224,000 Project 8,480,000 8,480,000 1,600,000 6,880,000

22 Mbunga Youth Coffee Buyers & Sellers 4/30/2015 6/8/2015 Project 8,600,000 8,600,000 4,000,000 4,600,000

23 Nyabirongo II Aquaculture Youth Project 4/28/2015 6/9/2015 265,150 6,300,000 6,300,000 - 6,300,000 24 Kinywankoko II Poultry Youth Project 4/28/2015 9/16/2015 335,000 9,349,000 9,349,000 2,650,000 6,699,000 25 Isango Piggery Youth Project 4/28/2015 9/17/2015 335,000 8,700,000 8,700,000 2,270,000 6,430,000 26 Kanyatsi Salon Youth Project 4/28/2015 9/18/2015 8,350,000 8,350,000 2,800,000 5,550,000 27 Kalumanga Improved Poultry Keeping Youth 4/28/2015 9/19/2015 335,000 Project 8,295,000 8,295,000 1,405,000 6,890,000

28 Sayuni Youth United Maize & Milling Machine 4/28/2015 9/20/2015 335,000 Project 12,440,000 12,440,000 3,800,000 8,640,000

29 Kyabarungira II Youth Poultry Farmers Project 4/28/2015 9/21/2015 335,000 8,600,000 8,600,000 - 8,600,000

30 Kalhubulha Youth Produce Buyers & Sellers 4/28/2015 9/22/2015 235,000 Project 8,500,000 8,500,000 3,150,000 5,350,000

31 Karujumba Youth Piggery Project 4/28/2015 2/5/2016 235,000 5,560,000 5,560,000 3,500,000 2,060,000 32 Kyarumba Town Centre Youth Carpentry 4/28/2015 2/6/2016 240,000 Project 7,800,000 7,800,000 3,175,000 4,625,000

33 Kitabona Youth Coffee Buyers & Sellers 4/28/2015 7/15/2015 152,500 Project 6,050,000 6,050,000 2,845,000 3,205,000

Kibathe youth coffee buyers and sellers 8/5/2015 7/16/2015 253,750 project 9,275,000 9,275,000 350,000 8,925,000

Kyambithi youth salon project 8/5/2015 7/17/2015 116,655 9,666,000 9,666,000 910,000 8,756,000 kikorongo bee keeping 4/30/2015 7/18/2015 301,010 6,830,000 6,830,000 520,000 6,310,000 kasubi youth fish farming project 7/30/2015 7/19/2015 293,600 8,672,000 8,672,000 770,000 7,902,000 34 Kibalya Piggery Youth Project 4/30/2016 5/1/2016 326,500 7,490,000 7,490,000 3,315,000 4,175,000 35 Kyahundu Fish Farmers Youth Project 7/30/2015 5/2/2016 265,150 6,635,000 6,635,000 2,240,000 4,395,000 36 Mubuku Upper Youth Boda Boda Riders 4/30/2016 5/3/2016 215500 Poultry Project 8,369,000 8,369,000 1,040,000 7,329,000

37 Kisaka I Associated Youth Bakery Project 7/30/2015 5/4/2016 8,300,000 8,300,000 1,600,000 6,700,000 38 Busara Youth Poultry Keeping Project 4/30/2016 5/1/2016 358,000 8,700,000 8,700,000 3,400,000 5,300,000 39 Kahendero I Golden Youth Poultry Keeping 4/30/2015 6/1/2016 335,000 Project 8,700,000 8,700,000 625,000 8,075,000

40 Nyamatunga II Thubuke Lhuba Vegetable 4/28/2015 6/2/2016 293,600 Growing Youth Project 8,799,000 8,799,000 2,040,000 6,759,000

41 Kitsutsu I United Youth Salon Project 4/28/2015 7/1/2015 186,500 9,730,000 9,730,000 10,516,000 (786,000)

42 Isaazi Local Goats Rearing Project 4/28/2015 4/4/2016 435,500 8,710,000 8,710,000 9,570,000 (860,000) 43 Rwentuha Local Goat Youth Project 4/28/2015 4/3/2016 445,000 8,900,000 8,900,000 500,000 8,400,000 44 Kabaghole Youth Boda Boda Project 4/28/2015 8/6/2014 230,000 8,100,000 8,100,000 3,500,000 4,600,000 45 Katholhu Elites Computer Laboratory Youth 4/28/2015 5/7/2015 205,000 Project 8,100,000 8,100,000 6,850,000 1,250,000

46 Kapoko Youth Produce Buyers & Sellers 4/30/2015 5/7/2015 235,000 Project 8,700,000 8,700,000 2,484,000 6,216,000

449,310,000 449,310,000 155,177,150 294,132,850

Appendix II: Status of Implementation

Vote Item Planned Actual Amount Actual Amount Variance (UGX ) Management Function Descrip Output/Q Output Budgeted (UGX) Released (UGX) explanation output tion uantity

QTRE 1 URF 230.6km 8KM Under funding 291,690,025 172,393,171 119,296,854 from URF

QTRE 2 URF 226.9km 6.5km Under funding 299,535,800 201,277,642 98,258,158 from URF

QTRE 3 URF 226km 0 km Underfunding 143,106,000 75,137,817 67,968,183 from URF

QTRE 4 URF 221km 6.6km Under funding 127,561,353 160,546,309 (32,984,956) from URF.

TOTAL 861,893,178 609,354,939 252,538,239

Appendix III: Lack of legal ownership of natural resources

S/n Type of Location Size of Is Is the Type of Are the Are the Audit Natural of Natura Natural area activiti activiti activitie remarks Resource Natural l Resource properly es es legal s (land, Resourc Resour included demarca carried or monitor forest, e (Sub ce in the ted out on illegal ed wetland) County) register the regularl for resourc y wetlands e (Wetland s only) River Rwimi Kitswamb N/A Included Not yet Cultivati Illegal Thy are (River and a a Sub on and monitore River Rhine County grazing d wetland) River Bugoye, N/A Included Demarcati Cultivati Illegal Thy are Mubuku Maliba on is on- on, monitore (River and a and going grazing, d River Rhine Karusand stone wetland) ara Sub crushing Counties and sand mining River Sebwe Bugoye N/A Included Not yet Cultivati Illegal Thy are (River and a and on and monitore River Rhine Karusand grazing d wetland) ara Sub Counties River Mahango N/A Not yet Cultivati Illegal Thy are Muhokya and on and monitore (River and a Muhokya grazing d River Rhine sub wetland) counties

River Kyarumba N/A Included Not yet Cultivati Illegal Thy are Nyamugasa , Kyondo, on and monitore ni Kisinga, grazing d (River and a Nyakaton River Rhine zi and wetland) Lake Katwe Sub

Counties River Kisinga N/A Not yet Cultivati Illegal Thy are Kanyampara Munkunyu on and monitore (River and a and grazing d River Rhine Nyakaton wetland) zi Sub Counties

River Ihandiro, N/A Not yet Cultivati Illegal Thy are Mpondwe Isango, on and monitore (River and a Bwera car d River Rhine Sub washing wetland) Counties Animal and slaughte Mpondwe r -Lhubiriha Lime Town mining Council River Ihandiro, N/A Not yet Cultivati Illegal Thy are Lhubiriha Kitholhu, on monitore (River and a Karambi, d River Rhine Isango wetland) Sub Counties and Mpondwe -Lhubiriha Town Council (Forms Boarder with DRC) River Kilembe N/A Demarcati Cultivati Illegal Thy are Nyamwamb S.Couty, on is on- on, monitore a Bulembia going grazing d and and Nyamwa sand mba Div mining Lake George Muhokya, 250 Its Not yet Grazing Grazing Thy are (Lake and Lake km2. included and is Illegal monitore wetland- Katwe fishing and d Ramsar fishing

Site) is legal

Lake Lake 2,325 k Its Not yet Grazing Grazing Thy are Edward - Katwe m2 included and on the monitore (Lake and Nyakiyum (Both in fishing lake d wetland) bu sub Uganda shore is counties and DR Illegal and Congo) and Katwe- fishing Kabatoro and fish Town farming Council is legal Lake Katwe Katwe- 6.12 Its Not yet Cultivati Cultivati Thy are (Salt lake Kabatoro km2 included on, on and monitore and fragile Town grazing grazing d fringes) Council and salt is Illegal weaning and salt mining is legal Lake Lake 2.5 km2 Its Not yet Cultivati Cultivati Thy are Kasenyi Katwe included on, on, monitore (Salt lake Sub grazing grazing d and fragile County and salt and fringes) weaning settleme , nt are settleme Illegal nt and salt weaning is legal Wetlands (Refer to L. George, Kahokya Cultivati Illegal Thy are across the Inventory L. Edward, and on, monitore district report) Nyamugas Kyanzutsu Grazing, d (Wetlands) ani, are Sand Nyamwam demarcate and clay ba, d while mining, Kanyampa Kathehe Brick ra, Sebwe, demarcati Making, Nkoko, on is on- Solid Kigoro, going and Rwimi, effluent Bukangara disposal,

, Harvesti Katswamb ng of a Kahokya, building Kyanzutsu, and crafts material Queen Isango, 944 Demarcat Wild life Legal Thy are Elizabeth Nyakiyum km2 ed protecti monitore National bu, on d Park Nyakaton (Forest/Nati zi, onal Park) Munkunyu , L. Katwe, Muhokya, Karusand ara, L.Katwe, Katwe- Kabatoro T.C, Nyamwa mba Div Rwenzori 627 Demarcat Wild life Legal Thy are Mountains km2 ed protecti monitore National on d Park (Forest/Nati onal Park) Kibale 95 km2 Demarcat Wild life Legal Thy are National ed protecti monitore Park on d (Forest/Nati onal Park). FORESTS Ihandiro Not Not yet Wild life Legal Thy are Ihandiro Sub availabl protecti monitore community County e on d forest, (Forest) Kanyampara Kisinga 0.62 Demarcat Cultivati Legal Thy are Local Forest and ed on and monitore (Forest) Mnkunyu wildlife d

protecti on Nyabirongo Kisinga- 0.16 Demarcat Wild life Legal Thy are Local Forest Kagando ed protecti monitore (Forest) Town on d Council and Kisinga Sub County Mubuku Maliba 16.62k Demarcate Cultivati Legal Thy are Central Sub m2 d on and monitore forest County wildlife d reserves protecti (Forest) on Hilly and Across the N/A N/A Assorted Legal Thy are mountainou district activities monitore s areas d Located in most of the mountainou s sub Counties. (Land) Rangelands/ Kitswamb N/A N/A Not Grazing Legal Thy are grazing a, demarcate and monitore areas Muhokya. d cultivati d (Land) Lake on Katwe and Nyakaton zi Sub Counties Kilembe Kilembe N/A Demarcat Copper Legal monitore mines sub ed (Mining mining d county area) and and processi Bulembia ng Division Muhokya Muhokya N/A Not Lime legal Monitore Lime works demarcate mining d d and processi ng

Appendix IV: Medical Equipment-Bwera District Hospital SN NAME OF QTY USE/ EXISTANCE CONDITION AUDIT EQUIPMENT PURPOSE REMARKS THEATRE 1. Anaesthetic Unit, EMO 3 For 3 Working Only one is used with Vaporizer anaesthetizing condition 2. Electro surgical unit 2 Cutting Not available Not available Lacking in the hospital 3. Operating table 2 For operation 3 Working hydraulic condition 4. Operating light ceiling 2 Viewing 3 Working condition 5. Operating light, mobile 2 Viewing 1 Not working

6. Oxygen concentrator 1 Regulating 1 Working oxygen condition 7. Oxygen cylinder plus 2 Provision of 2 Working regulator oxygen condition 8. Resuscitation manual 2 Help someone 2 Working adult breath condition 9. Resuscitation manual 2 For breathing 1 Working infant condition 10. Suction apparatus 2 Remove mucus 3 Working or secretion condition 11. X-Ray film viewer 2 Seeing film 3 Working condition 12. Diagnostic equipment 2 Diagnose Not available Not available set for MD diseases 13. Instrument set-General 1 Help in giving 1 set available Working Anaesthesia general condition anaesthesia 14. Instrument set- 2 For giving 1 set available Working anaesthetic intubation anaesthesia condition 15. Instrument set- 2 For giving drugs Not available Not available anaesthetic local drug 16. Instrument set- 2 For giving 1 Working anaesthetic paediatrics anaesthesia condition 17. Instrument set- 2 Helps in 2 Working anaesthetic valves, inhalation of condition masks anaesthesia 18. Instrument set-General 2 For operations 1set available Working surgery, large condition 19. Instrument set-hernia, 1 Helps in the 4 sets Working hydrocoelectomy removal of available condition hernia 20. Instrument set- 1 For removal 1 Working hysterectomy uterus condition 21. Instrument set- 1 General Not available Not available laparotomy operations 22. Instrument set-lumber 1 Obtaining Not available Not available puncture adult specimen 23. Instrument set-lumber 1 Obtaining Not available Not available puncture paediatric specimen 24. Instrument set- 2 For caesarean 7 Working

caesarean section condition 25. Instrument set- 1 For gyn 1 Working gynaecology procedures condition 26. Instrument set- 1 For bone Set Not working orthopaedics operations incomplete 27. Instrument set-pleural 1 Getting samples Not available Not available biopsy 28. Instrument set-skin 1 Obtaining Not available Not available biopsy samples 29. Instrument set-skin 1 For cutting parts Incomplete Incomplete graft set set 30. Instrument set- 1 For trachea Not available Not available tracheotomy operation 31. Instrument set-tubal 1 Cutting tubes 2 Not working ligation 32. Instrument set-urology 1 Repair of urinary Not available Not available system 33. Instrument set- 1 For cutting vase 1 set available Incomplete vasectomy deferens Not on the standard equipment list but considered to be necessary 1. Air Conditioner 2 Fresh air Not available Not available

2. Sphygmomanometer 5 For monitoring 3 Working BP condition 3. Theatre stools 10 For sitting on 6 Working condition 4. Recovery beds 4 Patients to 1 Working recover condition 5. Drip stands 10 Hold and 4 Working elevatedrips condition 6. Pulsoximeter 10 For monitoring 2 Working pulse condition X-RAY DEPARTMENT 1. X-Ray film viewer 2 Critical viewing 4 3 functional of the films and 1 not functional 2. X-Ray protective wear 5 For protection 2 functional from rays 3. Examination light 1 For viewing 2 Functional

4. X-ray marker 2 Marking left and 0 Not available right 5. Diagnostic equipment 1 For diagnosing 2 1 Not set for MD functional and 1 functional 6. X-ray developer tank 1 Keeping 3 2 functional developer and 1 not chemical functional 7. Ultra sound scanner 1 Seeing what is 4 2 functional not visible with and 2 not the eyes functional NB. Not on the standard equipment list but considered to be necessary

1. CT scan 1 Assessing the 0 Not available brain and other parts 2. Doppler 1 Monitoring heart 0 Not available machine beat 3. x-ray sixer 20 Taking images 0 Not available 4. Led hand 4 Protection 0 Not available gloves pairs 5. Gonadal 6 Protection the 2 Working shields gonad condition MARTENITY 1. B.P Machine– 2 Taking BP 3 Not working maternity ward 2. Diagnostic 1 Diagnose 1 Working equipment conditions condition set for the ward 3. Delivery bed 2 For delivery 2 Working condition 4. Diagnostic 2 Diagnose MCH Not available Not available equipment cases set for MCH 5. Foetal heart 1 Detecting foetal Not available Not available detector, heart Doppler 6. Hospital bed- 2 where babies 2 Working baby cot rest condition 7. Incubator 2 For warmth 1 Working infant condition 8. Instrument 6 Safe delivery 2 Working set delivery condition 9. Oxygen 1 Regulates flow Not available Not available concentrator of oxygen 10. Oxygen 1 Containers 1 Not working Lacks regulator cylinder oxygen 11. Phototherapy 1 Manage Available No cables for unit jaundice baby coats 12. Resuscitation 1 Help in Not available Not available manual breathing 13. Resuscitation 1 Help in 6 Working infant breathing condition 14. Suction 2 Removes mucus Not available Not available apparatus- electric 15. Suction 2 Removes mucus Not available Not available apparatus, foot 16. Vacuum 2 Remove the 1 Not Working Discouraged extractor baby because of HIV error and exposure to trauma. Not on the standard equipment list but considered to be necessary

1. Electric Warmers 2 Warmth Working Never tested Never used provision 2. Examination light 2 Viewing Not available Not available

3. Drip stands 10 Hold drips 15 Working

4. Infant resuscitation 2 Where 1 Working table resuscitation condition done. 5. Pulsoximeter 10 Determine the 1 Working pulse condition 6. MVA set 10 Helps in 1 Working incomplete condition abortion 7. Wheel chair 2 Support patients Not available Not available movement LABORATORY 1. Glassware, plastic set, 1 For 1 Good laboratory measurements of reagents 2. Balance laboratory 1 For weighing 2-1-Electrical Electrical good single pan condition 1-Non- Non electrical- Electrical not in good condition 3. Balance laboratory 1 Outstanding 2 Functional precision 300g/0.01 weighing performance 4. Centrifuge 8 piece 1 Blood separation 1 Not in good electric1 to get resum condition 5. Centrifuge haematocrit 1 Blood separation 2 One is electric with reader to get serum functional and the other non- functional 6. Centrifuge manual 2 Separate serum 2 One is non and whole blood functional 7. Colorimeter with 1 Blood estimation 1 Non- concentration reading functional 8. Counter differential 2 For counting 1 Non- WBC WBC functional 9. Counter chamber 2 Counting 1 Functional Fuchs Rosenthal 10. ESR Apparatus 2 Monitoring cell 1 apparatus functional westergren segmentation 11. Haemoglobin meter 2 For HB 1 Not functional 12. Incubator culture 1 Determine 1 Functional sensitivity 13. Microscope binocular 1 Seeing micro 8 3 functional organisms 14. Shaker VDRL 1 For mixing 1 Not functional 15. Sterilization hot oven 1 Disinfection 1 functional 16. Urinometer 1 Urine gravity 0 Not available 17. Water distillation 1 For purification 1 Functional apparatus 4 ltr per

hour 18. Instrument set 1 Assortment of 0 Not available laboratory basic general laboratory instruments 19. Refrigerator 2 Keeping 2 functional reagents 20. Blood bank refrigerator 1 Keeping blood 1 Functional Not on the standard equipment list but considered to be necessary 1 Bio-safety cabin 1 For storage 0 Not available 2 Automatic pipettes 4 For pipetting 1 Functional 1000microlitres 3 UPS 2 Regulating 1 functional electricity 4 Timers 2 For timing 2 functional 5 Wall clock 6 For timing 1 Functional 6 Hep B viral machine 1 Counting the 0 Functional load 7 Weighing balance 2 For weighing 1 Functional electric

Appendix V: Medical Equipment-Nyamirami Health Centre IV NAME OF QTY USE/ CONDITI AUDIT REMARKS EQUIPMEN PURPOSE EXISTAN ON T CE THEATRE C/s sets 5 For C-Section 4 good Not in use since the theatre is not in (caesarean operations operation. sets) Oxygen 3 For 0 Not Not available cylinders administration available (large size) of Oxygen Hernia sets 4 For operation 0 Not Not available and available management of Hernia D&C sets 3 Used for 0 Not Not available dilatation and available curettage MVA 3 For manual 0 Not Not available volume available aspiration

Appendix VI: Routine mechanised maintenance

SUB CATEGORY Planned Length km implementation Q1 Q2 Q3 Q4 Expenditures

Routine mechanized maintenance unpaved roads 33.8KM Force account 12km 2.8km 14km 5km 183,836,091

Actual Roads Actual Length Km Implementation Scope worked on FY Expenditures 17/18 Completion of 136,455,934 6.6 km Force account Routine grading and Mechanized gravelling maintenance. kajwenge - kanyugunya- kamuruli road Grading and spot 200,000,000 8km Force account Routine gravelling of Mechanized kyondo-ibimbo maitenance. road 8km Grading of 33,296,739 6.5 km Force account Routine maliba- Isule road Mechanized 6.5km maitenance TOTAL 369,752,673 21.1km Excess of the 185,916,582 Budget