Annual Report 2011

KASESE DISTRICT BELGIAN DEVELOPMENT LG AGENCY

ANNUAL REPORT

2011 KASESE DISTRICT POVERTY REDUCTION PROGRAMME DGDC CODE : NN 3003196 NAVISION CODE : UGA 06 010 11 Navision code UGA 0601011 DGDC code NN 300 31 96

Contents ACRONYMS ...... 4 1 PROJECT FORM...... 6 2 SUMMARY...... 7 2.1 ANALYSIS OF THE INTERVENTION ...... 7 2.2 KEY ELEMENTS ...... 8 2.3 KEY RISKS ...... 10 2.4 KEY LESSONS LEARNED AND RECOMMENDATIONS ...... 12 3 ANALYSIS OF THE INTERVENTION...... 16 3.1 CONTEXT ...... 16 3.1.1 Evolution of the context ...... 16 3.1.2 Institutional Anchoring ...... 18 3.1.3 Execution Modalities ...... 19 3.1.4 Harmo-dynamics ...... 19 3.2 SPECIFIC OBJECTIVE ...... 22 3.2.1 Indicators...... 22 3.2.2 Analysis of progress made ...... 23 3.2.3 Risks and Assumptions ...... 23 3.2.4 Quality criteria ...... 25 3.2.5 Potential Impact...... 25 3.2.6 Recommendations ...... 26 3.3 RESULT 1...... 28 3.3.1 Indicators...... 28 3.3.2 Evaluation of activities...... 30 3.3.3 Analysis of progress made ...... 34 3.3.4 Risks and Assumptions ...... 35 3.3.5 Quality criteria ...... 36 3.3.6 Budget execution...... 37 3.3.7 Recommendations ...... 37 3.4 RESULT 2...... 39 3.4.1 Indicators...... 39 3.4.2 Evaluation of activities...... 40 3.4.3 Analysis of progress made ...... 40 3.4.4 Risks and Assumptions ...... 43 3.4.5 Quality criteria ...... 43 3.4.6 Budget execution...... 44 3.4.7 Recommendations ...... 44 3.5 RESULT 3 & 4 ...... 46 3.5.1 Indicators...... 46 3.5.2 Evaluation of activities...... 48 3.5.3 Analysis of progress made ...... 51 3.5.4 Risks and Assumptions ...... 54 3.5.5 Quality criteria ...... 54 3.5.6 Budget execution...... 55 3.5.7 Recommendations ...... 55 4 CROSS CUTTING THEMES...... 56

4.1 GENDER ...... 56 4.2 ENVIRONMENT ...... 57 4.3 OTHER CROSSCUTTING ISSUES ...... 58 5 DECISIONS TAKEN BY THE JLCB AND FOLLOW-UP 2011...... 59 6 LESSONS LEARNED...... 61 7 ANNEXES...... 64 7.1 LOGICAL FRAMEWORK ...... 64 7.2 M&E ACTIVITIES ...... ERROR ! B OOKMARK NOT DEFINED . 7.3 “B UDGET VERSUS CURRENT (Y – M)” R EPORT ...... 67 7.4 BENEFICIARIES ...... 67 7.5 OPERATIONAL PLANNING Q1-2011...... 70

Acronyms BMU Beach management Unit BTC Belgian Technical Cooperation BTVET Business, Technical and Vocational Education Training CAO Chief Administrative Officer CBO Community Based Organisation CBT Community Based Trainer CDO Community Development Officer CFO Chief Financial Officer DCDO District community development officer DDF District Development Fund DDP District Development Plan DEC District Executive Committee DLG District Local Government DPAC District Public Accounts Committee DSC district service commission DTPC District Technical Planning Committee FAL Functional Adult Literacy FIEFOC Farm Income Enhancement and Forest Conservation Project FIT Financial Information Tool FY Financial Year GFS Gravity Flow Scheme GoU Government of Uganda G-Tax Graduated Tax HLG Higher Local Government HoD Head of Department HPI Heifer Project International IPF Indicative Planning Figure JA Junior Assistant JARD Joint Annual Review of Decentralisation JLCB Joint Local Consultative Body/Steering Committee KADUPEDI Umbrella organisation PWD in Kasese KDLG Kasese District Local Government KDPRP Kasese District Poverty Reduction Programme KIL Kilembe Investment Limited KMC Kasese Municipality Council LC Local Council LC5 District Chairperson LDF Local Development Fund LED local economic development LG Local Government LGMSD Local Government Management of Service Delivery LGSIP Local Government Sector Investment Plan LLG Lower Local Government

LOGICS local government information and communication system LST Local Service Tax M&E Monitoring and Evaluation MoES Ministry of Education and Sports MoLG Ministry of Local Government MoPS Ministry of Public service MTR Mid-term Review NAADS National Agriculture Advisory Services NDP National Development Plan NPA National Planning Authority O&M Operation and Maintenance OAG Office of the Auditor General OBT Output Budgeting Tool OVC Orphans and vulnerable children PACA Participatory Appraisal of Competitive Advantage PDC Parish Development Committee PDU Procurement and Disposal Unit PFAA Public Finance and Accountability Act PFM Public Financial Management PMT Programme Management Team PPDA Public procurement and Disposal of Assets PPO Principal personnel officer PPP Public Private Partnership PWD People with Disability REA Rural Electrification Agency RR resident representative SACCO Savings and Credit Cooperative SC Steering Committee SC Sub County

SFG School Facilities Grant SMART Specific Measurable Achievable Relevant Time-bound SMC School Management Committee TA technical adviser TC Town Clerk/Council TFF Technical and Financial File ToT Training of Trainers UBOS Uganda Bureau of Statistics ULGA Uganda Local Government Association VFM Value for Money

1 Project form

Kasese District Poverty Reduction Programme Project name

Project Code UGA 0601011 Location Uganda / Western Region/ Kasese 4,042,715 euro or approx 11.5 billion Ush Budget (3,071,200 euro co management + 971,515 euro “regie”)

CAO Kasese - Kanyesigye William 0772 424 623 Key persons TA KDPRP – Steven Hollevoet 077 999 28 94 national partner institution Ministry of Local Government Partner Institution implementation agency: Kasese District LG Date of implementation Agreement 11 th January 2009 Duration (months) 60 months (54 for implementation and 6 for phasing out) Local government structures (district, sub counties and town councils), Target groups community based organisations, population in Kasese. Incomes of the population especially the most disadvantaged improved in Global Objective a sustainable manner. The Kasese Local Authorities’ Capacities for Improved Service Delivery Specific Objective and Local Economic Development Strengthened . The Kasese District Local Government capacity for improved service delivery and local economic development is strengthened through 4 results: • Result 1: Prioritized investments in the District and Lower Local Government Development Plans are implemented by block grants to the District and LLGs which are flexible but emphasize local economic development and poverty focused activities • Result 2: Lo cal revenue generation and collection improved in a sustainable manner that balances the need for local economic Results development with the need for resources required to meet service delivery standards • Result 3: The district capacity to deliver improved incomes and poverty alleviation strengthened while improving democracy and accountability in the district local government • Result 4: The lower local government capacity to deliver improved incomes and poverty alleviation strengthened while improving democracy and accountability in their respective jurisdictions

2 Summary

2.1 Analysis of the intervention

Intervention logic Efficiency Effectiveness Sustainability Relevance Specific objective D C B A The Kasese DLG capacity for improved service delivery and local economic development is strengthened Result 1: C B B A LED and poverty reduction Result 2: D C C B Revenue enhancement Result 3 B B B A DLG capacity building improved Result 4 B B B A LLGs capacity building improved @A very satisfactory, B satisfactory, C unsatisfactory, D very unsatisfactory, X not assessed

Budget Expenditure Accumulated Balance of Execution in euro in 2011 total expenditure the budget rate 31/12/2011 regie 971.515 188.378 577.924 393.590 59% co management 3.071.200 474.765 818.277 2.252.923 27%

Expenditure per department financial year 2011-12 by 31 st December 2012 in Ush Department Budget 2011/12 Actual Expenditure Balance % Management Support Services 277,271,000 103,583,607 173,687,393 37 Finance 130,440,000 7,696,571 122,743,429 6 Council, Boards & Commissions 37,395,800 28,005,000 9,390,800 75 Production and Marketing 907,166,220 124,541,280 782,624,940 14 Health 112,300,000 15,225,983 97,074,017 14 Education and Sports 702,800,400 179,474,813 523,325,587 26 Works and Urban Planning 1,355,338,913 311,145,732 1,044,193,181 23 Natural Resources and Environment 201,813,500 98,202,813 103,610,687 49 Community Based Services 100,137,000 21,217,350 78,919,650 21 Planning 80,620,200 33,072,083 47,548,117 41 Internal Audit 22,237,400 9,266,300 12,971,100 42 Total 3,927,520,433 931,431,532 2,996,088,901 24

Accumulated expenditure according to TFF results 2009-2011 in euro Description Budget Actual Exp. Balance %.

Develop Annual work plans 100,000 43,504 56,496 44

Implement and monitor activities 500,000 59,135 440,865 12

Implement LED 1,226,200 341,589 884,611 28

Servicing costs 460,000 109,583 350,417 24

Reserve Fund Poor 460,000 168,728 291,272 37 Local Revenue 65,000 797 64,203 1

District Capacity building 130,000 31,267 98,733 24

LLG Capacity building 130,000 63,675 66,325 49

Total 3,071,200 818,277 2,252,923 27

2.2 Key elements

The implementation of KDPRP has picked up in 2011 but remains still below expectation. The financial turn-over stands at 27%. Implementation challenges to date result from a combination of factors: • Delays of consultancies for preparation of tender documents and the management of the procurement processes. • innovative and highly complex activities (e.g. multi stakeholders in energy supply) • delays of mobilisation of local contribution (electrification sub counties & arch bridges) • new LED implementation modalities and associated delays with the development of financing agreements (cooperation with international NGOs, call for proposals for local NGOs/ CBOs), • challenges with quality control around the planning and implementation process • risk averseness in financial management and delays in advance retirement • Availability of skilled and dedicated staff linked to overall human resource management. • availability of experienced consultants and contractors

With the new political and senior management, efforts have been made to overcome the above constraints. Midterm review was carried out and focused on how to increase the financial turn-over and finalise activities within the programme period. Recommendations were formulated for increased alignment and implementation.

The implementation increased especially with regards to the electrification of 3 sub counties, piloting arch bridges, municipality abattoir, woodlots, coffee extension, dairy value chain programme , fisheries, micro-finance (LED), poverty profiling , FAL training, staff houses, the design/ procurement of water projects (poverty alleviation), annual assessment, internal audits, scholarships, retooling and planning (capacity building). The first batch of vocational trainings for vulnerable children and people with disabilities in collaboration with the informal sector will be discontinued because of the low quality of the training. Environmental issues are well mainstreamed in the programme (training, environmental impact assessment, link service delivery and sustaining resource base). Gender needs more attention.

More than one third of the financial turn-over and strategic investments hinge on the electrification of sub counties (co-funded and managed by REA), the Congo border market and the construction of large bridges. The consultants should finalise a quality design by January 2012 and tendering should not further be delayed.

KDPRP developed a practical approach to promoting local economic development (LED) through improving the physical business environment (processing, electricity, markets and bridges) and piloting public private partnerships to improve service delivery in microfinance, dairy and coffee value chain. The LED concept was firmly integrated in the Kasese Local Government development plan. Economic feasibility studies and business plans have been emphasised.

In the current fiscal legislation, revenue enhancement has booked little progress given the limited sources and the creation of town councils and the consequent loss of the best revenue centres. Revenue enhancement focuses now on developing an ordinance covering new sources and the construction of a social hall.

Local government capacity building has focused on the alignment with and/ support to the annual assessment, the capacity needs assessment and human resource plan, scholarships, specific technical assistance (works, electricity, fisheries), mentoring of lower local governments through internal audits and participatory planning. During the internal assessment 2010/11, all 25 LLGs met the minimum criteria and 16 were rewarded. The midterm review cautioned 3CB issues: • Avoid parallel systems as some used for piloting LED and overcoming personnel issues. • Align indicative planning figures for lower governments stronger with the existing system • Look into LG staff remuneration and commitment.

The annual audit 2010 was qualified. All audit queries were addressed except the slow retirement of advances by LG staff. The midterm review was carried out and made important recommendations for the achievement of the KDPRP objectives and enhanced implementation in the critical financial year 2012/13.

2.3 Key Risks

Probab Risk Risk ility Potential implications Level General 1. The combination of introducing the new LED concept delayed implementation, fragmented budgets, lack while addressing poverty reduction and revenue of economies of scales, high high D enhancement, makes KDPRP a highly complex and diverse programme. 2. At the current rate of 3.6% the population growth in There are little indicators that population growth Kasese outruns development efforts for public service will reduce in the short run. delivery, induces over exploitation of natural high high D resources while the private sector is not be able to provide sufficient employment opportunities. 3. Procurement of critical services and supplies is Delayed achievement & quality of outputs Mediu delayed due to inefficiencies e.g. investment High C m profiling, business training, LED strategy, social 4. Continued high inflation in Uganda combined with budgets are eroded and contractors shy away from devaluation of euro high public tendering or inflate even more prices with high D the consequence to scale down the investments LED infrastructure / works 1. Contractors not adhering to contractual obligations Will delay implementation significantly and reduce high high D quality 2. Inadequate site supervision and professional ethics poor quality of works and high future maintenance high medium C while dealing with payment of contractors costs 3. Local/community contribution for major activities Political leadership necessary for mobilisation local (extension electricity grid, abattoir) not forthcoming contribution high high D or late yet important for local ownership and sustainability. 4. Electrification – some landowners do not sign way stalling entire electricity lines for years or high cost high high D leave and demand compensation – for diversion 5. Electrification: REA contribution is delayed given critical as large proportion budget and delay will current financial constraints central government high lead devaluation local contribution & transferred high D KDPRP funds 6. the design and tendering processes of the social hall, works are not finalised before the closure of high high D Congo border market, bridges are delayed KDPRP 11

Probab Risk Risk ility Potential implications Level 7. 8. The local revenue of the district and sub counties is contractors that stall works and URA penalties for inadequate to pay for VAT on markets, electricity and high LG medium C abattoir Poverty alleviation further delay poverty profiling high no KDPRP baseline and limited poverty orientation high D Local revenue / financial management 1. Continuous fiscal transfers from central government Fiscal transfers have not kept pace with inflation. to Kasese district From the unconditional grant, Kasese only has non- wage discretional expenditures 246 Ush Million/FY completely insufficient to address administrative high high D and operating costs of investments. G tax compensation will be phased out in 2011/12 as announced by MoFPED undermining the overall LG capacity to provide services 2. Adequate guidelines are disseminated by MoLG to This has not happened for Commercial Farmers Tax facilitate the collection of meaningful local revenue. and it threatens the link between LED and improving LG own sourced revenue. Without high high D compensation for graduated tax, hotel and service tax are not viable alternatives for the rural local governments. 3. Creation of additional town councils leads to the loss The creation of town councils is encouraged by the of the best markets, taxi park revenue and trading government and concerned population. As a high high D licenses for the district. consequence the district loses the best revenue sources. 4. Inadequate contract management of markets and taxi Collusion, low reserve prices, poor follow-up of parks leads to revenue loss for the local government high remittances, operation without valid contracts have high D been observed in the past. Human resources 1. Critical human resource management bottlenecks are Many core vacancies remain not filled, insufficient addressed by MoLG and Public service high health; remuneration does not correspond to living high D costs. 2. The proliferation of many new local governments New sub counties and TC are created without further aggravates the critical staffing levels high additional funding. Split district in 3 new districts high D proposed. 3. senior LG positions manned with qualified staff with mediu While some positions were filled, planning has high C sufficient incentive packages been affected in 2011.

Probab Risk Risk ility Potential implications Level sufficient incentive packages m been affected in 2011. 4. Staff motivation and incentives to participate in Might affect capacity building objective high high D implementation of project activities 5. further deployments which are commensurate to the many people were trained but no further immediate training level received career opportunities – demoralises staff - training high should be matched with positions available – high D trained staff move to other districts/ centre (examples: planning, health)

2.4 Key lessons learned and recommendations

Recommendation Source Actor Deadline General 1. Efficiency of programme execution has to be increased. The 3.2.3 CAO, PDU, TA, 2012-Q2 implementation of strategic LED investments (border market, 3.2.5 works, REA, electrification, bridges, coffee processing) needs to be LLGs, enhanced through more efficient procurement and adequate consultants contract supervision and mobilisation local contribution (electricity). 2. A KDPRP budget review that consolidates successful 3.2.2 steering 2012-Q1 activities and assigns more resources to strategic investments MTR committee, and takes into consideration the limited remaining time frame. CAO, PMT, TA 3. Piloting new interventions such as Local Economic 3.2.3 BTC, KDLG, ongoing Development (LED) and associated capacity development MoLG requirements should have a single focus. In the case of KDPRP, the choice to combine LED with additional of issues related to poverty and environment has resulted in a highly complex project that local partners can find challenging to implement. 4. A conducive human resource policy (staff selection, TOR, on 3.2.3 Ministry Public ongoing the job backstopping, supervision, remuneration, career Service, DSC promotion, and evaluation) is required for an efficient LG

civil service so that capacity building efforts translate into improved service delivery. Local Economic Development: infrastructure 1. The design and tendering of the Congo border market and 3.3.4. consultants 2012-Q1 bridges should be finalised as a top priority. Other tendered DE, project works should start immediately (irrigation, vocational training engineer, PDU tools). 2. Funding for specialised activities (arch bridges, coffee 3.3.4. steering 2012-Q1 processing equipment) should be moved to regie to ensure committee implementation during the KDPRP lifespan 3. The electrification projects in collaboration with REA should 3.3.4. CAO, LC5, area 2012-Q1 be speeded up: start contractor cluster I, finalisation design MPs, sub county cluster II, tendering, way leaves and mobilisation remaining chiefs, electricity local contribution. This will require high level follow-up. task force 4. Follow-up VAT liabilities at MoFPED for abattoir, markets 3.3.2 CAO, KMC 2012-Q2 and electrification Local economic development: software activities 1. Elect District LED propagation Team and develop LED 3.3.4 & CAO 2012- Q3 strategy to increase skill transfer, ownership & sustainability 3.3.5 2. Revise 3.3.5 District Planner 2012- Q1 KDPRP logframe & develop/ strengthen/ M&E tools for timely data capture, analysis and sharing of data. Make existing indicators more measurable and develop new ones linked to practical interventions. 3. Improve staffing, role clarity, capacity and supervision of 3.3.4 CAO 2010 –Q4 production extension staff for better service delivery Poverty focused activities 1. Need to finalise the poverty profiling and disseminate its 3.3.3 district planner 2012-Q2 major findings for inclusion in LG planning cycle. consultants 2. phase out vocational training of orphans, vulnerable children BTVET CAO, DCDO 2012-Q1 and PWD – finish first batch training & starter kits mission 3.3.4 Revenue enhancement 1. Finalise social hall as capital revenue project (design, 3.4.2 DE, PDU 2012-Q1 tendering, management agreements, title deed, and land board construction). CAO

2. Broadening tax base : focus effort on revenue sources with 3.4.3 CFO 2012-Q3 high yield potential: cotton & coffee cess, (mobile telephone commercial masts, billboards and royalties on hydro power stations officer 4. Before new LLGs and TC are created a in-depth analysis 3.4.4 CAO 2012-Q4 should be made on the local revenue impact for the new and council old LLGs structures 5. Balance local revenue spending between funding the 3.4.3 CAO 2012-Q3 operations, service delivery and O&M. Publicise how local CFO revenue is spent to generate trust into the tax payers. 6. Through the association of local governments, lobby for 3.4.4 LC5 continuous sustainable local revenue mechanism at central level. CAO 7. Consider difficult experience of Kasese district (and other 3.4.3 MoLG continuous districts) while reviewing fiscal reforms and the G-tax compensation. Capacity building 1. Include activities to promote downward accountability and 3.5.3 CAO 2012-Q3 communication on LG resource flows and performance. MTR Examples are public expenditure tracking. 1. Evaluation how scholarships affect the LG service delivery 3.5.3 PPO 2012-Q2 and staff performance 2. Broadened communication flow with LLGs through use of MTR CAO 2012-Q2 local FM radio, SMS – official communication with Sub County is not enough. 2. Sharing of valuable LED experiences through established 3.3.3 CAO 2013-Q2 decentralisation working group, public sector working group MTR MoLG and joint annual review of decentralisation

1. Regular involvement of political leadership and other key stakeholders in the project activities is critical to ensure ownership, sustainability and effectiveness of interventions; 2. Appreciation and adoption of Local Economic Development (LED) and poverty alleviation in the context of Local Government takes time as different stakeholders including MoLG have different approaches and perspectives. 3. Increased funding allocation for poor areas where development challenges are the biggest is laudable. However, the LG absorption capacity might not be in place and LED activities might be difficult to sustain given the market dynamics. 4. There is a competing relationship between LLGs and the district for local revenue. The impact of the creation of new town councils on the finances of the district and remaining rural sub counties should be considered. For the central government, it might be appropriate to review the relevant legislation and allow for revenue sharing.

5. The district will mobilise additional revenue through improved contract management, privatisation trading licenses, appointment of the land board, construction social hall and the introduction of coffee and cotton cess. 6. The TFF highlights the importance of capacity building of the lower local governments. In line with NAADS and CDD, there has been a strong demand for full financial decentralisation to the LLGs. However, many sub counties do not meet the minimum criteria of financial management and there is an increased risk for fragmented budgets with little impact. Further mentoring, capacity building and a menu of standard development packages can help to mitigate the shortcomings. It is recommended to have a customised approach in function of the existing capacity of local lower governments and to allow for a larger autonomy of the well performing LLGs. Further support to the internal audits and assessment are anticipated. 7. Addressing maintenance in sustainable way through user contributions remains a big challenge especially during campaign times. In line with the TFF, the approach of only funding infrastructure works when maintenance modalities are in place should be sustained. 8. The population growth off sets the development efforts. The population factor is not sufficiently acknowledged in the context of Kasese. Although all the government and donor efforts, development indicators for water, health and education are dropping. There is a need to address the population growth for sustainable development more prominently in policies and the district development plan.

3 Analysis of the intervention

3.1 Context

3.1.1 Evolution of the context Legal framework Uganda has been credited with developing a strong legal framework for decentralization with clear and significant responsibilities assigned to local governments. However, local capacity to deliver mandates is negatively impacted by an inequitable distribution of resources between national and sub national level when compared to their respective mandates. Whilst the legal framework is clear, many recent revisions related to the recentralisation of key staff and budgets are inconsistent with the objectives of the LG Act.

Economic context After the elections, Uganda suffered from heavy inflation (up to 30%) that stabilised towards the end of the year. The skyrocketing inflation affected businesses and household income on real terms plummeted. Load shedding further impacted negatively on economic production. Uganda expects a lot from the ongoing oil exploration around Lake Albert. Commercial production is expected to start in 2015.

Sector development The creation of more districts has been halted till the data of the census 2012 are available. The split of Kasese District is not anymore high on the political agenda. However, there is still a strong drive for the creation of lower local governments. Local politics and tribal elements are the underlying factor and there is a risk that efficiency of scale is lost.

Given the financial situation of the central government, funding of lower governments has been reduced as ministries were instructed to make spending cuts to fund power generation. In fiscal decentralisation, there has been progress towards the establishment of stronger Output Orientated Budgeting processes in Local Governments aimed at enhancing the quality of financial management and reporting. The 2011annual assessment process has also seen progress in the quality of local government accounting processes.

The Ministry of Public Service has introduced a reward and sanctions framework through which better performance will be rewarded and poor performance penalised. Heads of departments/ sub county chiefs report through the CAO on staff performance quarterly.

OBT (Output Budgeting Tool) is becoming the centre of reporting to MoFPED. It is used to assess the performance of district accounting officers. OBT is providing a standard format for production of the district annual work plan, the budget framework paper and the district annual budget. Output and indicators are well defined and provides also for non standard outputs. However, as it is a computerised system, it is a challenge for many departments without sufficient skills. The 5 years planning process has become standard with rolling but with annual reviews.

Another area of progress in recent years has been the number of districts that have improved audit reports. At the commencement of KDPRP only 9% of Districts had clean audits as reported by the Auditor General (AG), but this has increased to 45% in the meantime. The AG has also recently completed audits of sub counties and whilst reports are not yet published, indications are that around 5% of sub counties have clean audits. This confirms the finding of KDPRP work in this area and represents a major challenge moving forward

Institutional change & district issues The general elections (presidential, parliamentary and for Local Councils) of the first quarter were

17 violent free in Kasese. 80% of the councillors are newly elected. 50% of the members of parliament is from the opposition. The newly NRM elected district leadership has put development priorities and staff discipline high on its agenda. The MoLG appointed a new CAO that focused on improved human resource management, revenue collection, KDLG debt settlement and development.

After the election of the new council, the spilt of the district is not high on the political agenda anymore. The 6 proposals to upgrade town boards to Town Council status (Kinyamaseke, Kisinga- Kagando, Ibanda-Bugoye, Mubuku, Rugendabara, Maliba- Kyanya) have been approved by MoLG. The new sub county of Nyakatonzi (the only with pastoralists in the majority) was not yet approved as it involved 2 constituencies. The upgrade from Town Boards to Town Councils will improve the physical planning aspects of those areas but reduce the level of local revenues for the district and further aggravated the staffing problems.

The Ministry of Public Service rolled out the signing of performance agreements for primary school head teachers setting out clear targets with the aim of improving performance under UPE (Universal Primary education). These agreements were also rolled out to departmental heads in the districts. In addition, the CAO took the initiative to sign performance agreements with the LLGs heads. . Kasese District remains with a personnel shortage, particularly for health (66% shortfall), community development (30% shortfall) and agricultural extension workers as structure of production department in sub counties has not yet been finalised by the Ministries of Agriculture and Public Service. This leaves important service delivery gaps especially in remote mountainous areas. In 2011, the departments of works and fisheries were fully staffed by new recruitments. The Ministry of Finance has provided funding to recruit 77 more primary school teachers that will be selected in January 2012.

Hima cement continues to be the biggest industry in Kasese. The second unit struggled however with frequent break downs that affected production and exports to South Sudan. The profitability of Hima cement is highly depended on government electricity subsidies. Another large employer in Kasese District, KCCL is currently reducing the production of cobalt as its stocks of tailings run out. The factory might close in 2 years, unless the remaining tailings of Kilembe Mines can be acquired. The privatisation of Kilembe Mines has been pending for some years. The outdated facilities, court cases and the large number of squatters on the concession land have deterred investors. The number of visitors to Queen Elisabeth National Park further increased.

Rainfall was satisfactory and good farm output is expected. Cotton will be a bumper crop. The production is projected at 45.000 bales for Nyakatonzi Farmer Cooperative Union up from 25.000 in 2010. The prices are down however from 1200 Ush/ kg seed cotton from 2.400-3.000 Ush/ kg last year. Many rural households in the rift valley speculated on good cotton prices and cultivated their entire acreage with cotton. This will affect the household food security. Coffee production was excellent with high prices 8.500-9.500 Ush/ kg parchment and 7.500 Ush for cleaned drugar. Bukonzo Joint has made large investments in processing, quality improvement and direct marketing. The Mubuku irrigation scheme is being re-habilitated by the government and FIEFOC. Long term overfishing of the Lake George and Edward has impacted negatively on the livelihoods of the fishing community and fish exports to Congo. The project initiated cage farm trials as pilots for assessing the economic feasibility.

The strong population growth of 3.6% out-competes the social service delivery efforts of the government and civic society. It has increased poverty levels due to land shortage and a lack of employment opportunities. The strong demographic growth induces an over-exploitation of natural resources, destroying the resource base of many rural households.

Changes within the project

The new CAO became an active programme coordinator with a strong interest in the development activities supported by KDPRP. A financial management assistant was attached to KDPRP. Two additional junior assistants (fisheries and the smallholder coffee programme) were seconded to the programme by BTC Belgium. The contracts of the project engineer, driver, technical assistant, juniors for works and irrigation were extended. In October 2011, the midterm review (MTR) was conducted and important recommendation were made for the remaining period of the programme. There were other important missions such as the visit of the operational managers, backstopping by the coordinator of the junior programme and a review of the vocational training programme by the BTC BVET expert. BTC Uganda welcomed the new resident representative, Mr Shone Nebeyu, while Mr. Koen Goekint made promotion and became the operational manager for East Africa.

Staff budget start contract contract period - months Technical assistant regie 4/10/08 48 LED adviser regie 1/02/10 24 Project accountant (attached KDLG) co-management na na Assistant project accountant (attached KDLG co-management na na Project engineer co-management 15/02/10 18 Driver regie 25/10/10 12 Junior assistant data base / poverty profiling junior Belgium 16/2/10 24 Junior assistant irrigation junior Belgium 3/8/2010 24 Junior assistant works junior Belgium 17/1/2011 24 Junior assistant fisheries junior Belgium 11/10/2012 12 Junior assistant soil & water conversation/ junior Belgium 11/10/2012 12 coffee production

3.1.2 Institutional Anchoring Score: “appropriate”. KDPRP is embedded as an area based programme in the Kasese District Local Government structure. Strengths 1. Excellent starting point for future sustainability, as local governments will remain for some time to come. 2. The local government has well laid down procedures and a strong organisational setting that provide guidance for interfacing with the community and the implementation of development activities. 3. The local government has checks and balances that hinge on the interaction of the civil servants and the elected representatives of the population. 4. The district offers a large outreach area and a potential leverage for successful development concepts through the sub counties and parishes.

Weaknesses 1. The LG context has many actors and interest groups, leading to fragmented plans and budgets with reduced impact in the short term and slow decision making. Political and geographical equity is a more important consideration than impact and efficiency. 2. The general problems related to LG human resource management (recruitment, remuneration, induction & on the job backstopping, supervision, performance review and career development). 3. As public institutions, District LG and the programme are bound to follow procurement regulations which involve lengthy procedures, usually increase costs and have no provisions for co-funding or the collaboration with NGOs and CBOs. 4. Apart from the steering committee, there is no linkage with the Ministry of Local Government as KDPRP is an area based programme. An embedding of KDPRP in a broader national programme would have formalised feedback linkages. 5. The LG planning cycle emphasize a lot planning/ budgeting; but there is little time available

for implementation during the financial year. 6. The ultimate target groups of the programme’s overall goal i.e. the poor and business communities are not directly reached but only through the intermediate of the local (lower) government.

3.1.3 Execution Modalities Score: appropriate. There is a mix of “co-management” and “regie” interventions. The co-management emphasises alignment with LG procedures. However, the steering committee and the technical assistant play an important role which is challenged from time to time by the district. The regie interventions allow for flexibility and piloting. Funds have not been decentralised to the LLGs given the risks involved and the weak capacity of some sub counties. This was criticised by the MTR. As a consequence, ownership of the programme by LLGs is limited. The project management team was created as a subcommittee of the district technical planning committee to enhance ownership by front line departments and strengthen monitoring. A major constraint is the long public procurement process that delays the implementation of the activities. It diverges valuable human resources for capacity building and monitoring. Due to the nature of public procurement regulations, contracts are often awarded to brief case companies that are compliant with PPDA regulations but lack the expertise and financial modalities. If key components of the co- management budget were transferred to the regie budget, procurement, implementation and value for money would be enhanced.

3.1.4 Harmo-dynamics Harmonisation The KDPRP actively coordinates with other donors and development actors in Kasese -see table below.

TFF result area Interaction other actors/ alignment Local economic 1. co-funding with Rural Electrification Agency and alignment development with the electrification national programme. 2. co-funding and implementation for livestock production with Heifer International, a leading NGO in this field 3. collaboration with directorate of fisheries for piloting fish farming on the lakes. 4. Interaction with Naads – the national agricultural programme- should be strengthened.

Poverty alleviation 1. collaboration with the UBOS was tried for the poverty survey but later abandoned due to important delays 2. adoption construction standards of the Ministry of Education for the staff houses 3. involvement of Kadupedi (local umbrella organisation for people with disabilities) for selection trainees vocational training 4. Streamlining vocational training with the Save the Children/ MasterCard programme in the Western Region. 5. vocational training review was carried out by the BVET expert of BTC

Revenue enhancement 1. adoption 3% procurement tax to support Kasese District LG

TFF result area Interaction other actors/ alignment

LG capacity building 1. strong support LG planning & budgeting cycle (funding participatory planning, budget framework conference, DEC session for review plan & budget etc) 2. strong support for the roll out and mentoring of the annual assessment of MoLG 3. strong support for the roll out of LG personnel performance assessment of MoLG 4. support for the M&E system of MoLG - LOGICS 5. Scholarships: alignment with the LG procedures for career development.

Alignment with partner strategies KDPRP supports a number of LG strategies (see table above) and the priorities in the National Development Plan 2011-2016. Nevertheless, the MTR mentioned that the lack of annual IPF (indicative planning figures) distorts the annual planning process. The steering committee adopted IPF for the entire lifespan of the programme for economies of scale. In addition, 50% of the funds were allocated on a competitive base with the aim to foster value for money and innovation..

The alignment with the political process has improved since the 2010 elections. The DEC members are regularly briefed and joint monitoring missions are carried out. Before the issuing of the payment certificates the DEC will visit the construction site to ascertain the works.

The alignment with the public procurement processes comes at the detriment of fast implementation, efficiency and value for money. Much time is spent on the preparation of tenders and managing procurement processes, reducing valuable human resources for capacity building and monitoring.

There are different approaches by other development partners like National Agricultural Advisory Services (NAADS) and Food and Agricultural Organisation (FAO) e.g. distribution of free inputs, payment of facilitation allowances to district staff etc

Through capacity building efforts, KDPRP helped Kasese LG to improve the (LGMSDP) national scores of the annual assessment and meet the deadlines. The planning department is streamlining KDPRP support with national programmes such LGMSDP and CDD.

While introducing the new LED concept, KDPRP piloted new ideas that were not aligned with LG procedures and processes. Typical examples are the collaboration with NGOs and local CBOs through “call for proposals” and co-funding, LLG funding on competitive basis and the use of BTC junior assistants working at the departments.

Ownership Activities that are implemented were selected by the sub counties and the departments. They feature high on the priority list of the communities and the selected projects are within the mandate of the local government. For key interventions there is an important community contribution: infrastructure (locally available building materials and labour), electricity (connection fees and 8% low voltage line), water infrastructure (digging trenches and land for water tanks), economic activities such as coffee processing and micro finance (20% of the cost). The local contribution is an important tool to enhance communication and ownership but is not common for development activities in Kasese District. Community contribution will however slow down implementation and increase the need for training and quality monitoring. The newly elected political leadership emphasises community contribution and sustainability.

While KDPRP is aligned with the district structures, KDPRP is perceived as a project for a number of reasons: separate financial management, the prominent role of the TA and the steering committee and the general tendency to assign activities to a specific donor. Ownership by individual departments has varied in function of link with TFF results, commitment, staff availability and allowance expectations.

A crucial MTR recommendation was that ownership should be further fostered with enhanced feedback to the political leadership, lower local governments, private sector (procurement) and the community. More regular sessions with the lower governments on the progress, reminding heads of departments to include development programmes in their routine reporting for the councils, feedback sessions with contractors on procurement, stronger involvement of sub counties in monitoring of works. The local radio and SMS / mobile phones are cost effective tools for reaching a wide audience. LG staff and political leaders have a significant responsibility to ensure that information is routinely shared at the local level.

3.2 Specific objective

“The Kasese Local Authorities’ Capacities for Improved Service Delivery and Local Economic Development Strengthened” 3.2.1 Indicators

Indicators Baseline value Progress Progress Target End Comments 2008/2009 2009/10 2010/11 2010/11 2012/13 % LG meeting service delivery see remarks see remarks see remarks Service Delivery standards (indicator 1.1, LGSIP service Standards have not delivery) been finalised to date by the MoLG. Doubtful whether this indicator can be measured within the lifespan of the project. Increased access to public services see reports and see DDP NA Indicator was revised LED, water, health, education DDP NA NA following recommendation MTR. District and LLG DPs execution rate district execution district district rate: 86% execution rate: execution 100% 100% LLG execution 89% rate: 85.6% This is the execution rate: LLG execution LLG of the entire budget: not available rate: execution wages, operational not available rate: cost and development not available

Implementation ratio of the investment district execution district district co-funding LGMSDP component of the budget rate: 69% execution rate: execution 48 million 80% is seen as proxy LLG execution 66% rate: 67% co-funding indicator – local rate: LLG execution LLG LGMSDP revenue is not rate: execution enough to co-fund rate: more. However KDLG made considerable efforts to obtain VAT payment on 23

investments by MoFEDP

3.2.2 Analysis of progress made The overall KDPRP progress has been slow and therefore it is difficult to fully assess empirically the relationship between results and the specific objective.

Block grants have been provided to the district and lower local governments and they were an important contribution of the development budget i.e. 40% for the budget FY 2010-11.

LED has had a very strong practical focus and is firmly anchored in the development priorities of the district and LLGs. provided the infrastructure is constructed during the lifespan of KDPRP; the effects will be long term and have a strong impact on business and employment creation. There is now a need for stronger institutionalisation of the LED concepts and processes to ensure sustainability. At the time of developing its Public Private Partnership (PPP) strategy in 2005, Kasese was seen as a forerunner among LGs in Uganda in areas related to LED. The KDPRP is strengthening this situation with regards to the planned improvement of the business environment and practical implementation of the innovative private public partnerships. However, the measurability of progress on LED remains a challenging issue given the lack of clarity of indicators. In addition, the high inflation rate threatens to undermine achievements made.

In the current fiscal context, it is highly unlikely that Kasese District can generate the required local revenue to maintain and operate investments/ services and fund discretional development priorities. The contribution of local revenue to the overall district budget has steadily declined to 1.5% hardly enough to settle outstanding debts and minimal operational costs. The link between local economic development and local revenue enhancement has been weakened given the fiscal legislation (no taxation commercial farmers) and the proliferation of local governments which increases administrative costs.

The strong population growth of 3.6% however offsets many of the development efforts of the government and donor community. Much bigger financial flows will be required to sustain the current development projects.

The capacity building efforts that are mainstreamed in the LG processes (annual assessment, internal audits, LG planning and budgeting, career development) are highly relevant and appreciated by the districts and sub counties alike. The KDPRP capacity building efforts improved the national scoring of the district and sub counties. For the piloting of some LED concepts, new systems were experimented (co-funding NGOs/ CBOs, community trainers). They have a direct tangible impact for the population but were seen by MTR as less contributing to the capacity of the local government given the lack of embedding in existing LG regulations & systems.

3.2.3 Risks and Assumptions

Risk (describe) Probability Potential implications Risk

(score) Level Describe Score (score) From the TFF Service delivery standards are developed not developed high low B at national level . Continous fiscal transfers from central Fiscal transfers have not kept pace with inflation. government to Kasese district From the unconditional grant, Kasese only has non- wage discretional expenditures 246 Ush Million/FY completely insufficient to address administrative high high D and operating costs of investments. G tax compensation will be phased out in 2011/12 as announced by MoFPED undermining the overall LG capacity to provide services Regional peace and security low Security is under control in the Western Region. high B Continued central government support for With the proliferation of new local governments decentralization medium there is a risk that funding and staffing levels are medium B diluted. Adequate guidelines are disseminated by This has not happened for Commercial Farmers MoLG to facilitate the collection of Tax and it threatens the link between LED and meaningful local revenue. improving LG own sourced revenue. Without high high D compensation for graduated tax, hotel and service tax are not viable alternatives for the rural local governments. Others Critical human resource management Many core vacancies remain not filled, insufficient bottlenecks are addressed by MoLG and health and works staff, remuneration does not high high D Public service correspond to living costs.

The combination of introducing the new LED concept while addressing poverty delayed implementation, fragmented budgets, lack reduction and revenue enhancement, high high D of economies of scales, makes KDPRP a highly complex and diverse programme. At the current rate of 3.6% the population There are little indicators that population growth growth in Kasese outruns development will reduce in the short run. efforts for public service delivery, induces over exploitation of natural resources high high D while the private sector is not be able to provide sufficient employment opportunities.

3.2.4 Quality criteria

Score Comments Efficiency C More improvements needed in competencies of staff and contractors to improve quality and timely delivery of outputs Effectiveness B MTR & JCLB recommended important measures to improve risk management Sustainability B Current inflation and dwindling local revenue are likely impediments to sustainability. Involvement of stakeholders has improved. Relevance C Log frame revised in consultation with district leadership but pending approval by JLCB

3.2.5 Potential Impact Through the implementation of practical development activities, KDPRP has contributed to the capacity building of Kasese District. Emphasis has been on local economic development through the introduction of innovations and partnerships with the private sector. The core legacy of KDPRP will be the expansion of the electricity grid in rural sub counties and the construction of the Congo border market in Lhubiriha. It is now of utmost importance to get those works tendered and completed before the closure of KDPRP and that proper management systems are put in place.

KDPRP has initiated a number of important LED innovations: emphasis on feasibility studies and maintenance, piloting low cost fish farming to halt the declining fish stocks of the lakes, wet processing equipment for Arabica coffee, arch bridges as a low cost appropriate technology and tangible public private partnerships.

The practical impact of KDPRP on poverty reduction will be limited to the water supply and teachers and health staff houses in poor areas that will help to reduce staff absenteeism – a first step to improve public service delivery. In addition, specific enterprise development projects have been designed for the marginalised groups (minority, elderly, women, youth, disabled etc). For example, village loan and credit associations will particularly help women to mobilise local resources for the start of small business and the acquisition of productive household assets. In addition, mechanisms were developed for affirmative funding of poorer sub counties. Unfortunately, the quality of the vocational training for orphans and people with disabilities has been inadequate to make a meaningful contribution to their economic empowerment. LG procurements and planning systems do not allow to link up with grassroots organisations for enhanced targeting of the poor.

Due to the delay, the poverty profiling of Kasese will not be used as a baseline to assess the impact of KDPRP, However, it was the first in depth survey of its kind in Uganda. The sample size (9400 households) and a combination of quantitative and qualitative techniques make it unique. The survey will be an important input for future pro-poor planning of the district and sub counties.

In an original patronage context, KDPRP has put a lot of emphasis on local contribution of the beneficiaries as a tool to identify genuine priorities, improve communication with the grassroots and contribute to improved local ownership and sustainability. This groundwork will help future development organisations and the district.

The capacity building efforts have contributed to an improved annual assessment of the lower local governments and LG planning & budgeting cycle. The MTR mentioned that with the help of KDPRP, the internal audit developed an excellent review of the financial management of sub counties. However, the high reliance on donor funding for these activities will imply that the intensity is scaled down. Capacity building efforts can improve through the commitment of the KDLG staff and focusing of KDPRP capacity building and service delivery efforts on systems and processes that will be used after the project is completed.

The impact on revenue collection will be limited to long term revenue from revenue generating ventures (social hall, urban markets, municipality abattoir) and efficient collection of cess on cotton and coffee. Influencing the determining factors for enhanced local revenue is beyond the mandate of an external programme such as KDPRP.

3.2.6 Recommendations Recommendation Source Actor Deadline 1. Efficiency of programme execution has to be increased. The 3.2.3 CAO, PDU, TA, 2012-Q2 implementation of strategic LED investments (border 3.2.5 works, REA, market, electrification, bridges, coffee processing) needs to LLGs, consultants be enhanced through more efficient procurement and adequate contract supervision and mobilisation local contribution (electricity). 2. A KDPRP budget review that consolidates successful 3.2.2 steering 2012-Q1 activities and assigns more resources to strategic MTR committee, CAO, investments and takes into consideration the limited PMT, TA remaining time frame. 3. Need to identify the relevant development indicators for the 3.2.3 relevant ongoing service delivery and monitor them. ministries, district planner, HoD 4. There is a need to focus attention for the remaining period 3.2.3 BTC, KDLG, ongoing on LED as a means to alleviate poverty. Piloting new MoLG concepts such as Local Economic Development (LED) and

associated capacity development requirements should have a single focus. In the case of KDPRP, the choice to combine LED with additional issues related to poverty and environment has resulted in a highly complex project that local partners can find challenging to implement. 5. A conducive human resource policy (staff selection, TOR, 3.2.3 Ministry Public ongoing on the job backstopping, supervision, remuneration, career Service, DSC promotion, and evaluation) is required for an efficient LG civil service so that capacity building efforts translate into improved service delivery. 6. Continued fiscal transfers from the centre are required as 3.2.3 MoFPED ongoing the local revenue base is inadequate to ensure operation and maintenance. Feasible alternatives for the abolition of the G tax compensation should be developed in collaboration with the association of local governments. 7. The reduction of the population growth in Kasese from 3.2.3 political ongoing 3.6% to 2.5% is crucial factor for sustainable development representatives, and social concord in the district. DEO, DHO

3.3 Result 1

“Prioritized investments in the District and Lower Local Government Development Plans are implemented by block grants to the District and LLGs which are flexible but emphasize local economic development, the environment and poverty focused activities.” 3.3.1 Indicators

Result 1:

Indicators Baseline Progress Progress Target year End Comments value 2009/10 2010/11 2010/11 Target 2008/2009 2012/13 DLG allocated 2% to poverty DLG DLG (community allocated 1% dev.budget environment and District and LLG annual work development), DLG – no to margin 6% KDPRP gender mainstreamed plans developed and 2 % to natural target community, environ 6% margin in department budgets; implemented with a minimum resources and 3% LED 53% 15% a number of of 15% of funds allocated for, 19% to LED KDPRP environment environ investments in and spent on marginalised (production & margin 15% and 12% to KDPRP 15% education and groups 1, 15% for environmental works); environ 15% LED (works margin 17% LED 40% production are poverty protection and 40% for LED KDPRP LED 40% and environ 9% focused margin production) LED 56% environ LED

2009 data not Data not Data not Impending survey available: available: available; investment KDLG Hima cement Bukonzo opportunities study to Growth of private sector business new factory, Coffee Data not provide estimate investments 2 in Kasese District census report Tronder Factory, N/A available baseline and basis for should increase by 20% per (2006); 5690 power dam, private end target. Local annum businesses; hotels major schools, service & business only 220 new hotels & real license tax collections with over 5 investments estate major to be used as proxy

1 Orphans 2 Adopted Uganda Investment Authority definition of investment ; project with business assets worth over USD 50,000

employees investments measures moving forward. Growth of private sector bud 69 MTR proposes proxy bud 109.4 Data not investments 3 in Kasese District million actual 109.25 indicator local service no data million available should increase and monitored actual 68.5 million Ush tax and to be moved to

by increase local service tax million result 2. DLG collected * Actual Revenue budgeted: 1 billion Ush DLG 346,339,077 Revenue: 432.237.515 Ush local collected Ush; District collected revenue Major revenue centres 518,072,920 Local revenue 337.010.960Ush 100% were taken over by – 128% budget budget Ush; declined by performance performance newly created urban DLG scored 44% as LLGs; loyalties taken 10 marks on compared to *Ratio Actual 3% ratio LR over by Hima Town Increase of % of local revenue national the base year LR v/ Actual versus total Council and Kasese relative to investments assessment DLG scored 4 total District DLG budget Municipality and reward; marks and a budget: 1,5% collection of cess on LLGs scored penalty; coffee and cotton to an average of LLGs scored begin this year 7 average of 8 marks.

Gender; DG Gender; DLG Integration of gender scored 10 scored 9 Gender; DLG and environment now a marks - marks – scored 10 policy issue assessed Rewarded; reward; LLGs marks – by MoLG LLGs got an scored an reward; LLGs Gender and environment average score average of 8 scored an Gender 9 integrated into 100% of HLG 6.7 marks; average of Gender 9 Environment Environment 8 and LLG plans and Budget Environment; Environment; 8.5 marks; 9

Framework Papers DLG got 10 DLG scored Environment; marks – 9; LLGs DLG scored reward; scored an 9; LLGs LLGs got an average of 7.7 scored an average score marks average of of 7; 6.9 marks

3 Adopted Uganda Investment Authority definition of investment ; project with business assets worth over USD 50,000

3.3.2 Evaluation of activities – LED & poverty reduction

Activities Progress: Comments (only if the value is C or D) A B C D Local Economic Development: infrastructure 1. slow follow-up consultant, over-design some structures, esign, tendering, construction of 7 bridges in difficult advert end Feb 2012 but productive areas KDPRP budget will only fund 2-3 bridges 2. Pilot construction stone arch 2 culverts and 5 bridges. 2 culverts finalised – 1 bridge awarded lack staffing / local contribution stones by villagers 3. Feasibility study, design and construction small scale slow progress tendering irrigation in Muhokya Sub County no contractors experience irrigation 4. delay removal electricity poles and allocation new cattle onstruction abattoir in Kasese Municipality holding pen, co-funding Municipality not forthcoming 5. Design, tender and construction of Lhubiriha border review comments incorporated final design market slow adoption modular concept, advert end Feb 2012 6. Design of urban Markets in Hima Town Council 7. Extension electricity grid cluster 1 to Karambi, complex and slow procurement REA – main funder Kyondo, Kyarumba sub counties for local economic need way leave forms for access lines development 8. Extension electricity grid cluster 2 to Maliba, slow mobilisation local contribution Munkunyu, Nyakiyumbu, Kisinga, Kitswamba and REA procurement queries with consultancy design Kyabarungira sub counties for local economic pending elaboration BOQs development need to substantially increase KDPRP budget 9. Rehabilitation electricity supply to Nyakatonzi slow mobilisation own co-funding farmers union Cooperative Union seed farm illegal squatters block works with compensation claims need redirect line with 45% cost increase slow establishment BOQS by Umeme unclear whether this project remains feasible Local economic development: software activities 1. Survey and physical plans trading centres 2. Investment promotion: tender and survey and procurement failed to attract bidder twice profiling of Investment opportunities in Kasese District 3. Tourism: support to tourism promotion business plans: establishment of tourism information centre in partnership with Rwenzori Nature Adventures, tourism maps Kasese, consultative meetings with hotels and tour operators 4. Financial services: Support to SACCOs business

Activities Progress: Comments (only if the value is C or D) A B C D plans; increasing loan fund for Kasese District pensioners SACCO 5. Commerce: business and entrepreneurship skills Implementation 2 nd phase affected by staff availability & training and advisory services expertise 6. Livestock: dairy value chain – pastoralists rift valley sub counties in collaboration Heifer International 7. Private Public Partnership; 2 nd round of competitive Restricted to competent organisations to reduce input business plans/call for proposals (coffee processing, risk – MTR recommendation tourism, SACCOs, woodlots) 8. Supervision and monitoring; review existing PPP projects, re-activation of PPP/District Investment Committee meetings 9. Agriculture: motorised spray pump and support to Tender to spray pump twice failed to attract bidders fruit processing 10. Fisheries: patrol boat, evaluation fish ponds and farming 11. Agriculture: coffee husbandry & processing , horticulture, soil conservation, 12. Business and entrepreneurship skills training and advisory services 13. Business plan competitions and call for proposals 14. Ordinance and bye-laws to improve business environment Environment 1. 21. Water catchment protection of crucial water Inadequate preparations. Staff went for further studies. supply scheme Muhokya -land use planning, buffer zones, MoU land use 2. 24. Preparing the District State of Environment Inadequate preparations. Staff went for further studies. Report 3. Physical planning: Tender and preparation physical plans for Kinyamaseke and Rugendabara trading centres 4. Afforestation of bare hills and establishment of

woodlots in partnership with schools/churches and CBOs Poverty focused activities 1. Poverty profiling and mapping of Kasese district – Field survey 9300 households & qualitative surveys funding by the Belgo-Ugandan Study Fund. implemented – data entered- maps available – report pending – lead consultant does not have required expertise, alignment UBOS took time.

Activities Progress: Comments (only if the value is C or D) A B C D 2. Construction of staff houses in poor sub counties and poor financial and technical capacity contractors remote primary schools and health centres and high inflation affected implementation strengthening management committees batch 1 further strengthening school management committees essential for improvement education 3. Construction of staff houses in poor sub counties and 4 lots awarded - only 1 lot still pending as no bidder remote primary schools and health centres and construction to start Jan 2012 strengthening management committees batch 2 further strengthening school management committees essential for improvement 4. Design of 5 water supply schemes (Mbunga / inadequate technical expertise consultant for lot 1 Nyakazinga GFS, Kalyabakwenda GFS, approval ministry delayed – however all designs now Kyabikekuru GFS, Muroho GFS & Katunguru water approved. supply & sanitation 5. Construction of 3 water supply schemes 3 contracts awarded – start works Jan 2012 Kalyabakwenda GFS, Kyabikekuru GFS, Muroho 6. Vocational training starter kits for 89 trainees (56 long procurement starter kits female) in tailoring, hairdressing, carpentry, welding phased out activity due to inadequate quality training and mechanics – focusing on OVCs and PWDs. 7. Functional adult literacy ToT 90 FAL trained / 3493 learners sat for exams 8. Vocational – business training orphans & PWD & link vocational training business start up needs to be investment start package. strengthened

9. Pilot survey people with disability in 2 sub counties – report and recommendations available. In collaboration with PWD umbrella organisation Kadupedi A: The activities are ahead of schedule B: The activities are on schedule C: The activities are delayed, corrective measures are required. D: The activities are seriously delayed (more than 6 months). Substantial corrective measures are required.

3.3.3 Analysis of progress made

Relation between activities and results

• Local Economic Development (LED); Bridges, markets, electricity, irrigation, production and marketing activities and investment promotion expected to contribute to locality development while pillar of LED. Especially the Congo border market and the electrification of sub counties have the potential to transform the local economy. The improved physical environment resulting from these facilities is expected to result into reduced transaction costs and hence increased attractiveness of the localities for private sector investment. Improving access to financial services (through SACCOs & VSLAs 4), increasing access to quality inputs (semen, irrigation water, fish fingerlings, pesticides, coffee & tree seedlings etc), intensifying business & technical extension services targeting priority subsectors (tourism, dairy, coffee, fisheries and woodlots) and investment promotion are expected to stimulate the enterprise development pillar of LED. Through transfer of knowledge/skills and technologies, piloting of tested models and acting as inspirations, the interventions are expected to create multiplier effects to other subsector and hence stimulate private sector development in the district. There is overwhelming demand for the sub sector interventions to target the micro and small enterprises in order to benefit the marginalised groups while the definition of private sector investment (the indicator to which the interventions contribute) relates mainly to medium and large enterprises.

• Environment protection; Kasese district has witnessed unprecedented proliferation of urban centres in the recent past; there are over 5 town boards, 3 town councils and 1 municipal council, and new urban councils are in the pipeline. Through ensuring organised development of urban centres, physical planning contributes to the improvement in the general living environment and attraction of tourists. In addition, private investors find it convenient to locate businesses in planned urban centres as a result of the strong foundation for efficient delivery of urban council services (waste disposal, water, electricity, parking yards etc) made possible through physical planning. Environmental Impact Assessments (EIAs) ensure that investments are environmentally sound, socially acceptable and that where projects with potential negative impacts are allowed, feasible mitigation measures are incorporated in plans and Bills of Quantities. On the other hand, measures to enhance positive impacts are put in place. Afforestation of bare hills and woodlots establishment will alleviate the effects of population growth / climate change association with rampant loss of vegetation cover and soil erosion while catchment protection of critical water sources and rivers expected to contribute to revive the dwindling water yields associated with degradation of catchments.

• Poverty focused activities;

Poverty profiling The quantitative survey of 9.536 households and a qualitative study of 300 HH were carried out with 87 enumerators. The data has been entered and are being analysed. However, due to the delay, the poverty profiling cannot be used as the KDPRP baseline survey. Nevertheless, it will be an important input to the Sub County and district planning cycle in the future. This study is funded by the Belgo-Ugandan Study Fund.

Public service delivery in poor areas Staff houses for selected schools and health centres and water supply in poverty hot spots and hard to reach areas are affirmative action for the poorer sections of the population. Education was singled out as second poverty contribution factor after the lack of land. 16 staff houses were constructed as a first step to reduce teachers’ absenteeism in poor rural areas. Three water supply systems in poor areas have been tendered and construction will start in Jan 2012. Access to quality education and health services will enable the poor to more meaningfully participate in income generating activities.

Affirmative action for marginalised groups - Vocational training of vulnerable children, orphans and people with disabilities . The training of Orphans and Vulnerable Children (OVCs) and People living with disabilities (PWDs) has a very strong link with creating equity opportunities for people that were left out of the system. However the quality of the vocational training provided by informal artisans / formal institutes does not prepare the trainees for employment or starting a business. This reason, together with the fact that Save the Children / MasterCard will start a large scale vocational training programme, lead to the decision to phase of KDPRP support. This

4 SACCOs – Savings and Credit Co-operatives; VSLAs- Village Savings and Loan Associations 35

was emphasised during the BTVET review supported by BTC Belgium.

Other poverty alleviation activities for the marginalised groups The support to the pastoralist dairy value chain is aimed at improving the livelihoods of the pastoralist community that is perceived as marginalised in Kasese district. To affirmatively address the problem of control over economic resources, the goat component of the project specifically targets women. KDPRP supported the government programme of functional adult literacy. 146 FAL trainers underwent refresher courses so that they provide support to more than 7000 adult learners – the majority are women. Village savings and loan associations particularly targeting rural and urban poor women have been formed trained and supported to increase access to financial services.

Sensitive factors and influencing factors

The LED infrastructure works are strategic and have tremendous potential. However, the overall progress has been slow for the following reasons: • Emphasis on added value and quality rather than budget turn-over. • Public procurement requires strong follow-up with a need of often directly addressing day-to-day management issues to move on. The complex tendering process involves long delays and deters genuine firms. For example the delay in the implementation of the survey and profiling of investment opportunities in the district has made determination of baseline data for monitoring progress on private sector investment difficult. • The quality of consultancies (water, bridges) has been inadequate leading to frequent reviews to meet minimum technical standards. • Poor capacity of local contractors (financial resources, equipment and technical expertise). • LG staff motivation: dissatisfaction of LG with the allowances offered by the donor group/ BTC. • Fragmented budgets and activities that do not allow for economies of scale. • Slow mobilisation of local contribution notably for electrification, call for proposals and abattoir. • Poor legal context: claims for compensation for the way leave of electricity lines by illegal squatters. • Inadequate quality of training provided by the informal and formal sectors.

As demonstrated by the current district leadership, proactive political mobilisation is critical for improved community contribution and ownership of investments. Through the efforts of district political leaders, pastoralists and crop farmers in Munkunyu Sub County have now started de-silting Kanyampara channels and both cattle keepers and crop farmers are now able to get water. Similarly communities in Muhokya continue to contribute stones for construction of irrigation scheme. What remains to be done is clear guidance on quality standards of materials and services rendered.

Unexpected results 1. A few local businesses organisations including Bukonzo Joint Co-operative, Virina Gardens etc have increased investment in business assets and production. There is significant investment especially in the real estate sector in the district with a particular focus on hotels, business premises and residential houses in most of the urban towns. 2. The Uganda Investment Authority has set up an industrial and business park within the municipality and the facility is expected to be opened up to the business community very soon. In addition, the central government has started rehabilitation of Mubuku irrigation scheme in Kasese Municipality. All these are expected to significantly boost private sector investment. 3. In Uganda, land encroachment is a serious problem for construction works (social hall, staff houses, abattoir, and electricity) and LG have been advised to formalise their title deeds. Compensation claims of illegal squatters have lead to the delay and then cost increase of the electrification of the Nyakatonzi commodity processing unit.

3.3.4 Risks and Assumptions

Risk (describe) Probab Potential implications Risk ility Describe Score Level (score) From TFF Timely central government fiscal transfers to the LG have no funds for O&M leading to mediu district in same or higher proportions decline of services and functionality medium B m infrastructure

Definitions of LED and marginalised are functional Reduced DLG & LLG LED in planning and reporting mediu institutionalisation & sustainability hence medium B m diminished institutional capacity & sustainability Others – LED infrastructure Contractors not adhering to contractual obligations Will delay implementation significantly high high D and reduce quality Inadequate site supervision and professional ethics poor quality of works and high future high medium C while dealing with payment of contractors maintenance costs Continued high inflation in Uganda combined with budgets are eroded and contractors shy devaluation of euro away from public tendering or inflate even high high D more prices with the consequence to scale down the investments Local/community contribution for major activities Political leadership necessary for (extension electricity grid, abattoir) not forthcoming mobilisation local contribution high high D or late yet important for local ownership and sustainability. Electrification – some landowners do not sign way stalling entire electricity lines for years or high high D leave and demand compensation – high cost for diversion Electrification: REA contribution is delayed given critical as large proportion budget and current financial constraints central government high delay will lead devaluation local high D contribution & transferred KDPRP funds Maintenance and operation plans for key Constrained mainly by availability of local mediu infrastructure are developed and implemented revenue and quality of works. Facilities medium B m and infrastructure not functional The local revenue of the district and sub counties is contractors that stall works and URA inadequate to pay for VAT on markets, electricity and high medium C penalties for LG abattoir Others – LED software Staff motivation and incentives to participate in Mediu Reduced ownership and delayed implementation of project activities given donor Medium B m implementation & monitoring of activities allowance rates Staff motivation and incentives to participate in Might affect capacity building objective high high D implementation of project activities Procurement of critical services and supplies is Mediu delayed due to inefficiencies e.g. investment Delayed achievement & quality of outputs High C m profiling, business training, LED strategy, social Staffing gaps & role clarification between traditional extension staff & NAADS contracted service Inadequate delivery and supervision of High Medium C providers negatively affecting delivery of LED LED extension services extension services in LLGs Others – poverty alleviation no KDPRP baseline and limited poverty further delay poverty profiling high high D orientation trainees not able to start business or access inadequate quality of vocational training high medium C employment

3.3.5 Quality criteria

Criterion Score Remarks Effectiveness B Once constructed, the bridges, Congo border market, electricity in sub counties will contribute to significant increment in private sector investment, economic growth and employment opportunities. Current LED interventions focus on micro enterprises while definition private investment relevant for medium & large enterprises (total assets exceeding USD 50,000) aims alleviating poverty while creating a strong supplier base for medium & large enterprises. Affirmative action projects (woodlot establishment, catchment protection, vocational training, LED projects for women, youth and elderly etc) are expected to contribute to improvements in environment protection and poverty alleviation. Efficiency C delays in procurement and implementation, inadequate supervision & monitoring, slow imprest retirement, quality of concepts for projects, linkage with intervention logic and adoption best practices remain serious bottlenecks

Sustainability B Local contribution for major investments improved, project management committees formed & strengthened, Operation & Maintenance (O&M) incorporated in Memorandum of Understanding (M.O.U), private public partnerships encouraged for revenue generating ventures. Environment adequately mainstreamed in all interventions. LED propagation teams & district LED strategy needed to sustain the momentum generated. Modalities for involvement of civil society in to be incorporated in the revised district PPP strategy. Gender and poverty analysis in project design and implementation still require more attention. Relevance A Local Economic Development (LED) frame work & PPP adopted by Ministry of Local Government (MoLG); also in line with Universal Primary Education (UPE), rural electrification program and Millennium Development Goals (MDGs). Major infrastructure works on top of the priority lists of the LLGs. @A very satisfactory, B satisfactory, C unsatisfactory, D very unsatisfactory, X not assessed

3.3.6 Budget execution

Description Budget euro Actual Exp. Balance % A103 40% of DDF & LDF Implement LED 1,226,200 341,589 884,611 28 A105 15% of DDF & LDF Reserve Fund Poverty Reduction 460,000 168,728 291,272 37

Expenditure in LED stands at 28% and is insufficient half way the programme lifespan. The quality of the design consultancies and the long procurement processes have delayed core tenders. So far, expenditure has been related to software activities, call for proposals, design consultancies, the dairy development chain and co-funding of the first batch of electrification. The budget turn over for poverty reduction is about 37% and is related to staff houses in remote areas, water design and vocational training. .

In 2012, extraordinary efforts will have to be made to overcome procurement management issues and finalise the tenders and start the construction of strategic works as outlined in the table below: Infrastructure Ush euro status Dec 2011 TFF result area

market 1,400,000,000 451,613 design review LED irrigation 115,000,000 37,097 award pending LED

bridges 1,200,000,000 387,097 design review LED local contribution mobilisation electricity 680,000,000 219,355 & design by REA LED 4 lots awarded - 1 lot re- staff houses 752,162,488 242,633 advertisement poverty reduction water 500,000,000 161,290 3 contracts awarded poverty reduction social hall 210,000,000 67,742 design review revenue enhan.

Total 4,647,162,488 1,499,085

The above works have tremendous potential and will be the core KDPRP legacy. Consolidated efforts are required to speed up procurement and meet the MTR deadlines.

3.3.7 Recommendations

Recommendation Source Actor Deadline Local Economic Development: infrastructure 1. The design and tendering of the Congo border market and 3.3.4. consultants 2012-Q1 bridges should be finalised as a top priority. They are crucial DE, project

as strategic LED interventions and for local revenue engineer, PDU enhancement. 2. Funding for specialised activities (arch bridges, coffee 3.3.4. steering 2012-Q1 processing equipment) should be moved to regie to ensure committee implementation during the KDPRP lifespan 3. The electrification projects in collaboration with REA should 3.3.4. CAO, LC5, area 2012-Q1 be speeded up: start contractor cluster I, finalisation design MPs cluster II and tendering. This will require high level follow- up. 4. Strong follow-up by district and sub counties so that way 3.3.4 sub county 2012-Q1 leave forms are signed before transferring funds to REA chiefs, electricity task force 5. The local contribution for cluster II electrification lines and 3.3.4 sub county 2012-Q1 Bugoye should be mobilised chiefs, electricity task force 6. Attach staff to KDPRP , assign clerk of works for each site 3.3.4. CAO, DE, 2012-Q1 and training community project committees to reinforce site project engineer supervision to ensure better quality of works 7. The tender for irrigation should be finalised. Community 3.3.4 PDU, sub county 2012-Q2 contribution planned for. The construction period is short as chief, irrigation rains will disrupt the works in March. association 8. Follow-up VAT liabilities at MoFPED for abattoir, markets 3.3.2 CAO, KMC 2012-Q2 and electrification

Local economic development: software activities 1. Elect District LED propagation Team and develop LED 3.3.4 & CAO 2012- Q3 strategy to increase skill transfer, ownership & sustainability 3.3.5 2. Study CAO 2012-Q2 and address causes of procurement delay or re-allocate funds 3.3.4 & for major activities to regie for faster procurement. The 3.3.5 ammended PPDA Act 2011 could be a useful guide. 3. Revise District Planner 2012- Q1 KDPRP logframe & develop/ strengthen/ M&E tools for timely data capture, analysis and sharing of data. Make 3.3.5 existing indicators more measurable and develop new ones linked to practical interventions. 4. Improve staffing, role clarity, capacity and supervision of CAO 2010 –Q4 3.3.4 production extension staff for better service delivery 5. Re-allocate funds for motorised spray pump & fruit CAO, steering 2012-Q1 processing, catchment protection and survey investment 3.3.2 committee opportunities if not implemented by March 2012 Poverty focused activities 1. Need to finalise the poverty profiling and disseminate its 3.3.3 district planner 2012-Q2 major findings for inclusion in LG planning cycle. consultants 2. phase out vocational training of orphans, vulnerable children BTVET CAO, DCDO 2012-Q1 and PWD – finish first batch training & starter kits mission 3.3.4

3.4 Result 2

“Local revenue generation and collection improved in a sustainable manner that balances the need for local economic development with the need for resources required to meet service delivery standards”.

3.4.1 Indicators

Indicators Baseline value Progress year Progress Target End Target Comments 2008/9 2009/10 2010-11 2010-11 Revenue budgeted: Revenue budgeted: * Actual Revenue Actual Revenue: LR collection has decreased in local revenue as 571.417.706 Ush 351.742.676 Ush Revenue: budgeted: 384.867.000 Ush the last FY.. Figures from FY share of LG budget Actual Revenue: * Actual Revenue: 346.339.077 437.010.960 * Budget 2004/5 to 2009/10 clearly increased by 10% 518.072.920 Ush 346.339.077 Ush Ush Ush Performance: show that the expected per annum * Budget * Budget * Budget 99% increase of 10%/annum is Performance: Performance: 98,5% Performance: *Ratio Actual unrealistic far from being 90,7% * Ratio Actual LR v/ 98,9% LR v/ Actual achieved. * Ratio Actual LR Actual total District *Ratio Actual total District v/ Actual total budget: 1,29% LR v/ Actual budget: 1,1% District budget: total District 1,96% budget: 1,5%

Adequate support 76% business pilot on no further privatisation baseline business measures that licenses not privatisation roll out in all sub licenses pending and promote collected or business licenses in privatisation counties perquisite for sustainable revenue remitted by LLGs 2 sub counties business privatisation generation increases revenue license considerably market fees 90.848.915 91.285.025 51.467.080 Will remain declining trend Bud 48.875.640 Bud: 115.109.000 given that government policy Ush Ush is towards urbanization. Act ; 48.664.520 Act: 113.980.000 District should construct its Ush Ush own markets as sources of revenue.. Further decline as only 35% retained – 65% collected sub counties procurement fees 46.489.350 good performance but 3% Bud: 24.292.000 40.513.121 38.211.850 increase cost tenders Bud: 19.330.000 Ush Ush Act: 25.625.00 Act: 16.185.00 Ush Ush operational 13.298.000 13.567.116 16.787.056 decline over time is a clear license tenders Bud: manifestation of the low Bud: 27.206.000 16.000.000Ush morale by the public to Ush Act: 15.811.00 respond to procurement Act: 27.168.000 Ush adverts. Ush agency/ tender 29.597.000 29.670.000 31.260.000 steadily decreasing fees Bud: 45.001.000 Bud: Ush 47.715.000Ush Act: 44.790.000 Act: 47.606.000 Ush Ush land fees 20.021.668 20.487.500 31.782.100 land board not functional Bud: 41.756.000 Bud: 23.315.000 2010 Ush Ush Act: 41.621.000 Act: 22.310.000 Ush Ush Hotels and Local 111.821.800 112.650.909 122.022.100 amount reflects only pay- Services Taxes Bud: 91.000.000 roll and is now directly Bud: 17/133.000 Ush collected by centre for civil Ush Act: 91.336.000 servants Act: 17.133.000 Ush Ush Cess on produced not yet collected 34.000.000 cotton & coffee: not yet collected

3.4.2 Evaluation of activities revenue enhancement

Activities Progress: Comments (only if the value is C or D) (See guidelines for interpretation of scores) A B C D 1. Enum X Assessment took kit improved. 1 eration, assessment, privatisation business licenses general assessment implemented & data centralized, processed and stored in new database. Motivation staff limited 2. Cess X funded by LGMSD tax - explore revenue sharing w commodity boards 3. Review district revenue enhancement strategy X activity budgeted since 2010 4. Distri X technical documents still need ct social hall - develop tender documents so construction upgrading to be consistent, starts in 2012-Q1 structurally sound and providing for a design with cutting edge.

A: The activities are ahead of schedule B: The activities are on schedule C: The activities are delayed, corrective measures are required. D: The activities are seriously delayed (more than 6 months). Substantial corrective measures are required.

3.4.3 Analysis of progress made Overall trend local revenue collection The district has an excellent district revenue enhancement plan which outlines solid strategies to improve enumeration, assessment, collection and supervision. Nevertheless the local revenue realised by the district (excluding urban LGs) is small in absolute terms: The highest amount realised in the last five years was UGX 499,185,114/= in financial year 2007/08. Local revenue realized has also been declining: As depicted in figure below, apart from financial year 2010/11 where there was a small increment from UGX 374,730,531/= in financial year 2009/10 to UGX 432,237,515/= in financial year 2010/11 due to the aggressive implementation of the 3% charged on all contracts procured, local revenue realised has been declining 5.

The local revenue is a small and declining share of the realised total LG income. Its share declined from 2.13% in financial year 2007/08 to 1.51% in financial year 2010/11. The budget figures for 2011/12 show a further decline to 0.89% as depicted in figure below.

5 It should be noted that most of the construction projects implemented in FY 2010/11 were funded by KDPRP.

In 2010/11, the decline of local revenue is attributed to: non remittance of mining / energy royalties by the centre, unclear procedures for local service tax, and non active parish staff / enumerators and non- collection of land fees at sub county level. The district local government is continuously losing revenue sources to the created town councils (urban LGs): • The Congo border market and Hima market and their parking fees were already transferred to town councils. More profitable markets (Kisinga, Kinyamaseke, and Ibanda) will follow pending the approval of town council status. • Royalties (about 250 million Ush – previously 40-50% of local revenue) from cement and lime works are suspended due to legal challenge from Hima Town Council. • Salt works Katwe – although legal ruling revenue sharing with Katwe Kabatoro town council remains difficult. • The Local Hotel Tax which was being remitted by Hotel Margarita stopped due to the expansion of the Kasese Municipal Council boundaries. • Given the depletion of the resources, the fishery sector was taken over by the central government. As a consequence the district lost fishery taxes.

Other reasons for the low revenue collection are attributed to: • Inefficiencies in local revenue mobilisation and collection: The revenue collection of sub counties has many challenges: poor revenue sources in rural areas, ambitious revenue budgeting, inadequate follow-up and documentation of the market contracts, high default rate of tenderers and a challenging political environment. In function of available resources, revenue collection varies widely from 4-200 million Ush per sub county. Local revenue allocated to development varies from 2- 46 % with the poor performers allocating the highest %. A pilot of the privatisation of collection of business licenses was done in 2 sub counties with strong economic activities and the results are encouraging. Some of the potential local revenue sources are not being utilised. For example, LLGS are not collecting royalties from power generation plants or mobile phone masts. The land-fees are not maximally collected because of the inadequate functionality of the District Land Board and LLG land committees. The fact that the district took over revenue collection of the sub counties further complicated the matter. This anomaly was rectified in July 2011. • National political pronouncements that affect local revenues: Examples are motorcycle taxis and commercial farmers that should not be charged. These have led to loss of one of the promising local revenue sources. • Inadequate link between the payment of taxes and service delivery: The majority of the local revenue is used for council operations including: councillor’s emoluments, operational costs, clearing outstanding bills and court cases 6. The main funds invested in public service delivery are those where co-funding is mandatory. The graph below that depicts how local revenue is spent. About 11.2% is invested in public service delivery for the co-funding of development programmes.

Local revenue spending.

6 It should be noted that OSR cannot meet all council operations and this is complemented with CG transfers (GT compensation, PAF monitoring etc…)

Assessment of revenue activities funded by KDPRP Overall, very limited progress has been made under revenue enhancement especially with regard to the district local government – an assessment of revenue performance of urban local governments (town councils) is yet to be made but most of them have reportedly increased revenue collections. KDPRP has only a limited influence on the revenue collection as revenue collection depends much on external factors.

It was planned to improve enumeration, assessment, and privatisation of business license s using local revenue sources since this is a routine activity. However, due to limited funding of local revenue mobilisation at the District level, the assessments and inspections have only been done on quarterly rather than the planned monthly basis. KDPRP support for the routine activity will be phased out.

During a workshop with relevant commodity stakeholders, it was agreed that crop cess for cotton and coffee can be introduced but 65% should be re-invested in agriculture extension. The crop cess has a huge potential (>500 million Ush per year) but will impact as well on smallholders’ income.

The review the district revenue enhancement strategy . Apart from the annual review and rolling, the comprehensive review of the strategy is still pending. Preference is now given to enactment of by-laws for revenue enforcement, additional sources and penalties for non adherence.

The social hall was selected as the strategic intervention by the revenue department. Precious donor funds should not be spent on routine software activities but on lasting capital projects that will generate revenue during the decades to come. The social hall has been selected in order to create revenue from workshops and weddings and substitute the high outside catering cost. In the long run the project is also expected to boost the nascent local tourism industry once requisite resources for its expansion are secured by the district. The net profit is estimated at 32 million Ush /year. The agro-mechanisation compound was selected because of the strategic location, the potential splendid gardens and an existing building that can be renovated. The draft bill of quantities and drawings for the renovation have been produced by the senior engineer. In order that the social hall will be finalised during the KDPRP lifespan urgent action is required: • Finalise design and upgrading the BOQs, drawings and tender documents • Obtain title deed of the land given the land encroachment tradition in Uganda. • Finalise tendering by 2012-Q2 so that construction starts in July 2012. • Develop management arrangements for the operation & maintenance of the facility.

Urban markets and processing infrastructure The construction of markets in Mpondwe and Hima Town councils and an abattoir in the municipality will not only contribute to local economic development but will also boost local revenue for these lower local governments. However, unlike sub counties, urban lower local governments are not required to share their local revenues with the district, the major reason being their perceived huge financial requirements associated with provision of urban development services. The concentration of local revenues in these localities contributes to improvement in the business environment and thus facilitates

43 private sector investments and eventually local economic development. On the other hand the district looses local revenue and yet has a wider mandate.

The procurement tax of 3% is an important income of the district. KDPRP remittances on procurement are reversing the downward trend of local revenue. However, at the same time it makes the implementation of development infrastructure more expensive for donor agencies. Overall “revenue” is not increased but shifted from the development to the operational budget of Kasese DLG.

Notwithstanding the slow progress in regard to the planned activities in this result area, LED activities supported by KDPRP (especially economic infrastructure and support to enterprises) are complementary and mutually reinforce local revenue enhancement efforts.

3.4.4 Risks and Assumptions

Potential implications Risk Probability Level Risk (describe) (score) Describe Score (score) From the TFF National policies on revenue generation are high Without compensation, the not conducive to increase the revenue base abolition of the graduated tax at district and LLG level. and the alternatives of hotel high D tax and district service tax are not viable sources for rural local governments. Others Creation of additional town councils leads high The creation of town to the loss of the best markets, taxi park councils is encouraged by the revenue and trading licenses for the district government and concerned local government. population. More town boards will be converted into town councils. Kasese Municipality has taken up Kilembe valley centres up to high D Isebwe (Rukooki) Centres. Other are proposed: Kinyamaseke, Kisinga, Rugendabara, etc As a consequence the district loses the best revenue sources. Inadequate contract management of high Collusion, low reserve markets and taxi parks leads to revenue prices, poor follow-up of loss for the local government remittances, operation high D without valid contracts have been observed in the past. the design and tendering process of the works are not finalised social hall are delayed high before the closure of KDPRP high D

3.4.5 Quality criteria Criterion Score Remarks Effectiveness B The selected revenue generating ventures (markets and social hall) and re-investment of own source revenues into key sectors like coffee & cotton will ensure sustainable revenue collections in the long run. More capacity building

needed for district and LLG revenue collection staff to improve collection efficiency. Efficiency C Tax collection & construction of revenue generating ventures hampered by staff competencies/commitment and delays in procurement and local contributions Sustainability A Revue generating ventures expected to generate adequate revenues to meet O&M costs and reproduce the results. Leadership at district & LLG levels agreed on measures to improve compliance and increase tax collection efficiency both in the short and medium term. Relevance B Revenue enhancement is a core assessment area under the national annual assessment. more revenue to be assigned development Routine revenue activities (monitoring, assessments) should C not be funded with donor funds but by the revenue source itself. @A very good performance B good performance C performing with difficulties D not performing X not assessed

3.4.6 Budget execution Budget execution has been very low: 1.23%. The major reason is that the revenue unit intends to invest the KDPRP budget allocation in the capital projects that will provide a continuous source of revenue in the future, even after the closure of the programme. In addition, it is only with the new KDLG senior management that the enhancement of local revenue was put high on the agenda. 3.4.7 Recommendations The recommendations regarding improving local revenue enhancement mainly build on the already planned but yet to be implemented activities. They focus on: broadening the tax base; improving tax collection, administration and use.

Recommendation Source Actor Deadline 1. Social hall as capital revenue project • Finalise design, BOQs and tender documents of the social hall 3.4.2 DE 2012-Q1 so that advert made in January 2012 senior engineer • Finalise tendering by July 2012 and construction to be 3.4.4 DE 2012-Q1 completed before June 2013 senior engineer • Develop management arrangement for the maintenance & 3.4.2 CFO 2012-Q2 operation/ outsourcing of the conference and catering facility. PDU • Formalisation title deed social hall plot 3.4.2 land board 2012-Q3 CAO 2. Broadening tax base : focus effort on revenue sources with high yield potential: • Finalise arrangements for collecting crop cess tax (coffee & 3.4.3 CFO 2012-Q3 cotton). Mitigation of expected challenges (poor book keeping, commercial improper declaration, double taxation etc) officer • Collecting new taxes (mobile telephone masts, billboards and 3.4.3 CFO 2012-Q4 royalties on hydro power stations. commercial officer 3. Operationlisation of the cess on cotton and coffee will boost the 3.4.3 commerce 2012-Q2 revenue of the district. At the same time the exercise should be officer balance in order not to over tax farmers and commodity traders in this critical agricultural sector and avoid double taxation. 8. Support the comprehensive review of the district revenue 3.4.3 CAO 2012-Q3 enhancement strategy with focus on ensuring systematic synergies CFO between the LED innovations (revenue potential for each revenue investment; legal framework for imposing ta xes and collection unit

modalities); investment in capital activities that can generate revenue; cordial working relationship with town councils rather than competing for revenue. 9. Funding of revenue collection efforts: local revenue should be used 3.4.3 CAO 2012-Q3 for routine activities regarding revenue mobilisation. CFO revenue unit 10. Before new LLGs and TC are created a in-depth analysis should be 3.4.4 CAO 2012-Q4 made on the local revenue impact for the new and old LLGs council structures vis-a-vis contribution to LED promotion 11. Balance local revenue spending between funding the operations, 3.4.3 CAO 2012-Q3 service delivery and O&M. Publicise how local revenue is spent to CFO generate trust into the tax payers. 12. Through the association of local governments, lobby for sustainable 3.4.4 LC5 continuous local revenue mechanism at central level. CAO 13. Consider difficult experience of Kasese district (and other districts) 3.4.3 MoLG continuous while reviewing fiscal reforms and the G-tax compensation.

3.5 Result 3 & 4

“The Kasese District LG and the lower local governments’ capacity to deliver improved incomes and poverty alleviation strengthened while improving democracy and accountability in their respective jurisdictions”. 3.5.1 Indicators

Indicators Baseline value Progress Progress Target End Comments 2008/9 year 2010-11 2010-11 Target 2009/10 A comprehensive HRD more beneficiaries for since 2004, HRD HRD strategy and plan scholarships future studies HRD plan in integrated in integrated in district district developed and integrated DDP funded DDP but DDP but and all and all into DDPs LGDP funded funded KDPRP lower lower KDPRP and and LGMSDP local local LGMSDP – – preparation governm governme preparation involved all ents nts involved all sub county sub county staff staff Kasese District Capacity capacity needs assessment capacity capacity done , link 3 year capacity Building Plans meets the building building building plan & budget ok capacity national assessment performance 9 performance career development only building criteria (Indicator 3.4, 9 10 eligible staff , contracted performance 9 LGSIP, Admin Decent., to prequalified providers

adjusted for relevance) Improved extension & prod staff 36 prod staff 33+ structure production still production staff + 4 24 SC Naads + being developed – number support services in LED 38 sectors private sector 48 Naads not yet defined service service Naads fully is fully staffed providers providers + 4 private sector service providers % of LGs in Kasese code of conduct, good in 2008 all civil all new all new all new all new District that have ratified governance are servants signed employees employees employe employees compulsory applied and are code of conduct signed code signed code of es signed signed implementing the Charter charter of accountability of conduct conduct code of code of and ethical code of on Accountability and conduct conduct conduct is not known Code of Conduct MTR suggested to drop (Indicator 5.8, LGSIP). this indicator as not Good Governance relevant to KDPRP investments Increased public HQ HQ budgets and expenditure accountability of resource communication communicatio HQ are displayed and radio allocation and & accountability n & communication announcement in LLGs expenditures at all levels score = 8 accountability & 9 10 score = 7 accountability posting IPF, posting annual LLGs score= 8,7 score = 7 approved projects, contract LLGs score= LLGs score= information , final accounts 8.4 8.4 , marking projects

reward 42% reward 44% reward 64% reward reward LLGs still face problems static 21% static 36% static 32% 60% 75% of co-funding LG Annual assessment penalty 38% penalty 32% penalty 0% static static general improving trend 40% 35% penalty penalty 0% 0% internal audits 15 LLGs 22 LLGs all all LLGs LLGs Internal audits not yet assessed assessed LLGS assessed

supported average average score assessed and

Indicators Baseline value Progress Progress Target End Comments 2008/9 year 2010-11 2010-11 Target 2009/10 score 43.8% 41.8 % twice average good 20% good 13% average score satisfactory satisfy 53% score >60% 13% poor 33% >50% poor 47% extreme poor no poor extremely 47% & poor 20% extreme ly poor

3.5.2 Evaluation of activities capacity building

Activities Progress: Comments (only if the value is C or D) A B C D Skills & expertise development 1. S need evaluation of effectiveness cholarships for LG staff with selection guidelines based on X scholarships for service delivery performance, relevance and affirmative action for poor LLGs 2. D important delays for core consultancies iverse consultancies & feasibility studies (bridge & market X are affecting negatively the tendering design, water supply systems, irrigation, coffee processing, process evaluation fish ponds, irrigation complex procurement processes prevent that qualified expertise is contracted in time

3. T echnical support business plan preparation to CBOs through X LED Advisor 4. T see comments under result 1 raining of community based structures (parish and village development committees, functional adult literacy trainers, X community coffee extension, nursery operators, beach management units, CBOs forestry, livestock associations, village loan and credit associations, water user associations and vocational training for OVC & PWDs). 5. V see comments under result 1 ocational training of vulnerable children, orphans and people X with disabilities 6. I nduction newly elected councillors on their roles and X functioning of local governments and KDPRP 7. S tudy visit local revenue enhancement and development X monitoring to Busia and Mukono of councillors and selected staff 8. O n the job backstopping: concept papers, joint field visits, X review requisitions, beneficiary selection criteria, review technical handouts, field monitoring tools, review reports, internal evaluations and feasibility assessment 9. T raining HR management – 3 staffs – BTC course X 10. T raining internal audit 6 staffs on tools and techniques X 11. P funded by Belgo-Ugandan study fund – overty profiling: selection training of 94 enumerators and 13 X serious delays because of procurement district core team, survey of 9.531 households consultant, alignment UBOS, availability staff and funding issues.

Support to equipment & facilitation 1. Retooling lower local governments

• IT equipment and photocopy machines • Generators and wiring of sub county office and health X facilities • Furniture for office , health facilities and primary schools 2. Retooling departments X • IT equipment & internet subscription local revenue inadequate to sustain • Photocopy services X support after closure KDPRP • Performance appraisal forms and stationery X • Renovation works office 3. Support procurement newspaper adverts & radio announcements X

Activities Progress: Comments (only if the value is C or D) A B C D 4. Transport support:

• Avail transport for field work (monitoring, supervision) for diverse departments but notably works, water, internal X audit, planning, education, forestry, CAO and production • Repair & maintenance cars for LC5, CAO, natural resources, planning, internal audit, education... Support to systems & processes 1. Contribution to improved human resource management through: • Human resource plan and capacity needs assessment for X DDP. Pre capacity needs assessment to establish baseline status and refocus capacity building strategy and plans. • Human resource audit by PPO and PIA X phase 2 by Feb/ phase 3 June 2012 • Roll out performance appraisal – signing performance change – focus on Financial management agreements CAO, heads of departments, sub county chiefs X and primary school head teachers.

2. Participatory planning and budgeting X • Funding all important steps of LG planning and budgeting delay advance retirement (training PDCs, sessions LLGs, budget frame work constraint: no budget line village level conference, district budget conference, rolling 5 year which is starting base development plan...) • Concept papers and templates for specific topics to X consultancy pending procurement improve priority setting & relevance. • half yearly sector meetings with non government X health & education implemented others not but interrelated budget framework stakeholders for improved coordination • affirmative funding mechanisms for poor sub counties conference • incorporation of LED, environment and poverty into the X Ok but challenges new sub counties planning process

3. M&E : Annual LG assessment – achieving the LG minimum criteria and improve the ranking of the district and LLGs. X • Mentoring of sub counties • LLG internal assessment field exercise • LLGs with reward increased from 42% (2008/9) to 64% (2010/11) • LLGs with penalty reduced from 38% (2008/9) to 4% (2010/11) 4. M&E: LOGICS (local government information and communication system) database X 5. Improve value for money of development activities and service delivery although mentoring by internal audit the • Improve financial management through support quarterly X financial management of many sub LLGs internal audits as mentoring and supervision counties stagnates. function procurement has encountered important • Procurement - improve tendering process through X delays improved technical tender documents, participation in quality monitoring of works remains a evaluation committees, stimulating increased competition challenge and request for alignment with market prices • Review requisitions in function of relevance and cost effectiveness. • Improve supervision of works through monitoring formats & documentation, involvement councillors, training school management committees and regular field visits. X • Workshop anti corruption roll-out of MoLG in collaboration HIVOS

Activities Progress: Comments (only if the value is C or D) A B C D 5. O long and resource intensive selection / perationalisation of public private partnership strategy through X mentoring process. Limited initial call for proposals and co-funding in the field of agricultural capacity civic society in Kasese. Concern extension, electricity, afforestation, tourism and micro- MTR not aligned local government finance. Call for proposal guidelines developed. Modalities procurement systems. Only PPP projects for financing partnerships in infrastructure projects (markets, aligned to government procurements electricity generation, hotel & accommodation, irrigation etc) recommended to ensure staff capacity yet to be worked out in consultation MOLG & PPDA. building.

3.5.3 Analysis of progress made

1 Relation between the results and the specific objective:

The HRD department carried out the capacity need assessment (functional and institutional gaps) in all LLGs on the basis of which a comprehensive capacity building plan was prepared and approved by council. This was co-funded by KDPRP and LGMSDP. During the annual assessment, this was one of the criteria where the district scored high: 9/10. According to LGMSDP operational guidelines, the capacity building plan addresses 3 major areas: career development courses (20%), basic function skills development (40%) and discretionary activities (40%). KDPRP prioritised capacity building activities covered all 3 categories.

PAF funding for the district was reduced. As a consequence, KDPRP provided funding for the internal annual assessment 2011. This year, the positive trend continued: all LLGs in Kasese District LG met the minimum criteria and 18 were rewarded!

Strong points were: HIV and gender mainstreaming, link sector plans with DPs, planning, functional TPCs and statutory meetings. Issues for improvement were: data analysis and cross cutting issues for LG planning, SWOT for DP, poverty analysis, increase local revenue, timeliness audit reports, roll out of logics and operation and maintenance.

Through capacity building efforts, KDPRP helped Kasese LG to meet the national requirements and deadlines for the annual assessment which increased its funding from LGMSDP. There is a need that the benchmarks for the annual assessment are adjusted and that the financial assessment is aligned with the (internal) audits in order to improve the credibility of the system.

The follow-up of participatory planning in 25 LLGs was supported. Few embraced the practice due to a lack of funds and skills. Templates for poverty focus, LED and environment should be customised in the participatory planning manual. Inadequate logistics interfered with the swift implementation of participatory planning. The parish and village development committees were trained on their responsibilities and roles in all the 25 lower local governments. Village and parish rely on volunteers with limited results as a consequence.

KDPRP issued 4 year indicative planning figures for the sub counties to encourage larger investments. The MTR reported that the lack of annual planning figures reduces the alignment with the national

52 budgeting process.

The M&E system of MoLG (LOGICS) was supported: mentoring and facilitation of data collection and entry. There is however no systematic demand for the information from LOGICS – it is only used to comply with the annual assessment requirements. Need to align LOGICS with OBT so that there is enforcement at departmental level.

Internal audits of 22 sub counties were carried out as a mentoring exercise and preparation of the internal annual assessment. The internal audits contribute as well to public accountability as stated in the result. The average score was 41.8 % for all LLGs in 2010/11.

Internal audit LLGs 2009/10 2010/11 Total no LLGs assessed 15 22 Average score 43.8% 41.8% good >60% 3 20% 2 13% satisfactory 50-60% 2 13% 8 53% Poor (30-50%) 7 47% 5 33% extremely poor (<30%) 3 20% 7 47%

The progress is mixed. While more LLGs managed to get a score higher 50%, almost half of the LLGs were assessed as have an extremely poor financial management. Good financial management is often strongly related to committed and disciplined staff. Once they move the scoring will change. Three critical issues of financial management were: local revenue collection, advances and follow-up of audit recommendations. Other items that require intensive follow-up are: financial reporting, asset management & procurement (including monitoring of projects up to full conclusion). Over the year, there is little change in the LLG financial management suggesting that the opportunity of internal audits is not used as a mentoring process. The head of finance should ensure stricter supervision of sub county finance staff. The MTR recommended that KDPRP further supports the internal audits until the end of the programme.

Staffing of the district has improved in the field of education. The district received funding to recruit 77 primary teachers in Jan 2012 – the staffing coverage will then be 99%. In addition, 3 fisheries staffs, 7 works staffs were recruited. 4 posts of CBOs are waiting to be filled. A new structure is being developed for production & marketing department. For LLGs, about 70% of the positions are filled but there is extensive absenteeism affecting service delivery. Only 34% of the required health workers have been recruited because of inadequate PHC wage allocation.

The human resource audit is underway. Health facilities were covered in 8 sub counties and the district referral hospital Bwera. Main problems are the staffing levels (volunteers are recruited outside the districts service commission), absenteeism, going for trainings without study leave, equipment, TOR, lack of motivational factors and no follow-up of monitoring reports. Total assessment score is 60% for the health facilities. The remaining human resource audit of sub counties and primary schools will be carried out before June 2012.

Agricultural and livestock extension personnel were affected by changing Naads regulations. The sub counties can contract additional extension service providers on consultancy terms. The district through KDPRP has built public private partnerships to attract additional expertise to the district. The collaboration with Heifer International for the dairy value chain and the call for proposals for community facilitators in the coffee sector are 2 examples.

Some funding was provided for the operation and maintenance of vehicles and equipment. The maintenance and operation of LG vehicles remains an important challenge. Allocations from the district local revenue are inadequate to fund the minimum maintenance. Adherence to government transport

53 regulations need better enforcement.

The scholarship programme has become very popular amongst LG civil servants. In 2011, 20 scholarships were provided.

Overview scholarships 2011 Number scholarship 20 Female beneficiaries 20% Scholarship ceiling 3.000.000 Ush Course contents finance 2 public procurement 1 MBA and public administration 9 medical 5 human resources 2 law 1

It is recommended that in early 2012, a post training analysis is made of how acquired skills are adopted at the work place and how the training contributed to an increased LG institutional capacity. This will lead to an M&E framework for training interventions. The MTR cautioned that the career spending should remain within the limits of 20%. More needs to be done in terms of affirmative action to front line staff ( at district, sub county and town/municipal council levels) that contribute most to local economic development and poverty alleviation e.g works, production, community and planning..

Although the high relevance for equity and poverty alleviation, the vocational training programme for orphans and people with disabilities was phased out due to the low quality and the preparation of a large scale programme by Save the Children / MasterCard.

2 Sensitive (success or failure) factors and influencing factors :

Given the local government context, the overall human resource management (remuneration, selection, TOR, induction and monitoring) remains an important challenge. The new LC5 and CAO emphasise proper performance by department and sub county staff. In line with LG regulations, performance agreements were signed and KDPRP funded activities included in the relevant documents.

The small/ aging transport pool, the lack of maintenance and the availability of staff have been constraints for service delivery. There is a need for increased support supervision in order to ensure regular attendance of staff on duty and delivering services within the overall ROM (result oriented management) framework. CAO office should champion the ROM and tighten supervision of the sub counties and departments. There is a need to develop a monitoring tool for the supervision of LLGs.

Remuneration of LG staff constitutes a bottleneck. The donor group allowances and fuel allocation remained a source of discontent amongst LG staff; but the matter was resolved by the new CAO.

The support to national systems such as the annual assessment, LG budgeting & planning cycle and internal audits are very much appreciated by the district. Retooling and facilitation of the district and lower local governments are equally welcome.

The works department was fully staffed and equipped. With the right professional attitude and ethics the foundation can be laid for improved preparation of tenders and the supervision of the construction works.

The alignment of the call proposals with tender procedures made the selection elaborate and slow. There were many applicants but few eligible organisations and innovative business development ideas.

The human resources invested did translate into capacity building but to a very low financial turn-over.

Long and complex LG procurement procedures prevent from hiring qualified expertise in time. It is recommended to transfer the budgets for specialised consultancies to the regie budget for more flexible tendering focusing on expertise rather than formal adherence to LG procurement requirements.

3.5.4 Risks and Assumptions

Probabilit Potential implications Risk Risk y Describe Score Level From the TFF Central government support to medium decentralization continues – guidelines, medium B capacity building Central government ban on staff medium new primary school teachers and works B recruitment is eased. general staff recruited medium C high production pending new structure health health other staff (health ) no funding available Others The proliferation of many new local high New sub counties and TC are created governments further aggravates the without additional funding. Split district in high D staffing and funding levels 3 new districts proposed. senior LG positions manned with medium While some positions were filled, planning qualified staff with sufficient incentive have been affected in 2011. high C packages retaining skilled staff who received medium Bonds are signed for 3 years before training support training allocation. Some staffs transferred medium B poor LLGs to better ones further deployments which are high many people were trained but no further commensurate to the training level immediate career opportunities – received demoralises staff - training should be high D matched with positions available – trained staff move to other districts/ centre (examples: planning, health) commitment of LG to incorporate non- competition for resources- conception that government actors (civic society, private non state actors will reduce the amount of low A sector, general public) in development medium financial resources available to department planning and implementation staff

3.5.5 Quality criteria

Criterion Score Remarks Effectiveness B Current human resource management issues including staff remuneration and supervision might undermine staff motivation to improve performance following capacity building. Efficiency C Adoption of best practices and operationalisation of strategies/systems still slow. A concerted and comprehensive approach still needed. Next to workshops, alternative capacity building efforts should be more explored. Sustainability B capacity building embedded in LG and according to LG procedures – operationalisation of PPP (mainly joint financing arrangements) less sustainable given delay in enactment of enabling policy and limited resource envelop by district & LLGs.

Relevance B Capacity building activities in line with MoLG requirements, strong alignment internal assessment and roll out good governance and accountability. @A very satisfactory, B satisfactory, C unsatisfactory, D very unsatisfactory, X not assessed

3.5.6 Budget execution

The accumulated budget execution was the following:

Description Budget Actual Exp. Balance % A101 5% of LDF Develop Annual work plans 100,000 43,504 56,496 44 A301 12% of DDF District Capacity 130,000 31,267 98,733 24 A401 12% of DDF LLG Capacity 130,000 63,675 66,325 49

The above expenditures do not include unretired advances for scholarships and trainings which amount to 6.100 euro. The higher budget turn-over for LLGs emphasises the support to “front line” staff. The budget allocations for capacity building are maximum ceilings according to the TFF.

3.5.7 Recommendations

Recommendation Source Actor Deadline 1. In addition to the activities under personnel , the HR 3.5.3 PPO 2012-Q2 plans should incorporate all relevant capacity building MTR efforts of other departments (mentoring PIA, school management committees, extension staff mentoring & induction, annual assessment ) 2. Evaluation how scholarships affect the LG service 3.5.3 PPO 2012-Q2 delivery and staff performance 3. Broadened communication flow with LLGs through use MTR CAO 2012-Q2 of local FM radio, SMS – official communication with Sub County is not enough. 4. Funding for specialised HR consultancies (gender, 3.5.3 CAO 2012-Q1 feasibilities, entrepreneurship training, investment steering opportunity inventory etc) should be transferred to regie committee to allow for more flexible procurement methods that ensure that the proper expertise is contracted in time. 5. Include activities to promote downward accountability 3.5.3 CAO 2012-Q3 and communication on LG resource flows and MTR performance. Examples are public expenditure tracking. 6. The issues related to poverty profiling should be resolved 3.5.3 District 2012-Q1 – justification additional funding and consultancy support planner should be clarified with MoFPED. 7. Public private partnerships (hospitals, electricity...) need 3.5.3 focal point 2012-Q4 to revive the committee to enhance public service person delivery. PPP 8. Sharing of valuable LED experiences through established 3.3.3 CAO 2013-Q2 decentralisation working group, public sector working MTR MoLG group and joint annual review of decentralisation

4 Cross cutting themes.

4.1 Gender

The Village Savings and Loan Association (VSLA) methodology specifically targets marginalised and resource poor women – over 80% of beneficiaries are women. Women groups are organised into groups and taught how to save, borrow, invest in productive venture or meet emergency needs. The model is highly appreciated for enabling women access affordable capital to invest in economic ventures and buy household assets. Beyond the financial literacy and business skills women acquire community leadership and social skills that they use to influence decision making in their homes and communities.

Women constitute a significant portion of beneficiaries under the pastoralist dairy value chain project. Over 314 women will benefit from original Boer and Dairy goats a ‘’pass on gift’’ mechanism has been designed to ensure that as many women as possible benefit from the program. This is intended to address the issue of ownership and control over economic resources which was identified as one of the constraints to women empowerment. Women are also taught kitchen gardening practices and supported to cost effectively raise vegetables and food crops in order to improve food security. A detailed gender analysis is still needed to avoid that goat rearing does not overload women with work. At least 1/3 of members of project management and producer organisation leadership committee are supposed to be women.

Further gender focus and mainstreaming will benefit the programme. Gender analysis was done at the inception of the Congo border market and the support to pastoralist communities. Gender was also mainstreamed in the poverty profiling of the district. In 2011, the gender analysis will be carried out for major economic activities: irrigation scheme, woodlots, coffee production and processing, fish farming and micro finance. The analysis will provide information and data on the differential impact of KDPRP interventions on women and men and on gender relations. It will also highlight the key differences between incentives and constraints under which men and women work. The insights gained through this process are then used to improve productivity and ensure sustainability.

Gender sensitive activities remarks • gender analysis of the Congo border market Incorporated in baseline surveys and special focus • gender analysis of livestock production on female headed households. • poverty profiling of Kasese district Gender specific activities remarks • village savings and loan associations target resource poor women and empower them through acquisition of productive assets • equitable allocation vocational training out of 89 trainees 54 are female opportunities to female OVCs and PWDs • Functional adult learning programme out of 146 trainers – 70 are female • Support to LED initiatives implemented by Planned activity under community development FY women & OVC groups 2011/2012 but modalities yet to be worked out • Goat component under the pastoralist dairy >314 women will benefit goats and ownership and chain support control over economic resources is being discussed • increased enrolment of female staff for KDPRP • 4 female staffs granted scholarship out of 20 scholarships Support gender “machinery ” remarks • no particular support • not objective of KDPRP

4.2 Environment

KDPRP fully mainstreamed the environment component in its activities. There are strong inter linkages between environment and LED and major infrastructure works. Capacity building in environment focused on environmental impact assessment, strengthening grassroots institutions for the management of natural resources and developing templates for environmental planning of LLGs. The following table gives an overview of the environment specific activities involved.

Environmental damage in Kasese is related to: • The high population growth rate of 3,6% destroying the resource base of many rural households (soil erosion, encroachment water catchment areas, depletion soil fertility, range land and fish stocks) and leading to unplanned urban development. • Industrial pollution by the mining companies (water contamination by old copper tailings of the Kilembe Mines, air pollution of the Hima Cement factory and smaller lime works).

Environment specific Remarks

1. Revision of the state of the district the aim is to describe the major bottlenecks but progress has been slow environment report by the involved department 1. Training natural resource staff on The head of department was trained on environmental impact environmental impact assessment assessment. 2. Conducting environmental assessments for Environmental assessments were done for the electricity grids, markets, all major infrastructure and economic irrigation schemes, coffee processing and abattoir. activities. 3. Integrating environmental issues in the Mitigation efforts were included in the MoU for those investments and MoU with community based organisations for water and staff houses. such a school management committees and beach management committees and irrigation associations 4. Soil and water conservation in the 60 Community based trainers were trained on soil & water conservation highlands for coffee farmers in coffee farms and 200 on farm demos are implemented – 15km contour lines. 5. Range land management and sustainable reduction of weeds to improve range land productivity and reduce the agriculture were integrated in the dairy pressure on the natural parks value chain project 6. Protection of water catchment and adherence to national regulations for water and irrigation schemes lobbying for a regulated water distribution protection of the catchment areas by water user groups is a precondition through a basin authority. for KDPRP financial support – by-laws and stop logging charcoal burning are part of the MoU 7. Urban plans for major town boards in tenders in progress order to enhance organised development - focus on fast growing trade centres Kinyamaseke and Rugendabara. 8. Practical pilot on the feasibility of plastic very interesting pilot – unfortunately plastic recycling was not feasible bottle recycling in Kasese Municipality. due to the high transport costs but the study revealed that there is a strong market for private rubbish disposal that will complement municipality services 9. Reduction illegal fishing on Lake George through provision patrol boat, training of beach management units and and Edward piloting fish farming to reduce pressure on lake fishing 10. Afforestation Establishment of woodlots with CBOs, schools and churches to reduce erosion and increase water retention as secondary objectives 11. Promotion of community tourism to improved livestock husbandry and range land management are promoted enhance the local support for national in order to reduce the need of pastoralists to encroach on the national parks parks. linking the local hotels stronger to park activities and tourists

Environment - institutional Remarks 1. Sub county environmental focus person Sub county environmental focus persons were trained on environmental assessment. LG environmental guidelines were distributed

LLG are now in the position to assess and monitor the environmental impact of development activities. 2. Sustainable water distribution regulation adherence to national regulations for water and irrigation schemes through a basin authority. protection of the catchment areas by water user groups is a precondition for KDPRP financial support – by-laws and stop logging charcoal burning are part of the MoU 3. Reduction illegal fishing through effective purchase patrol boat that enables regular patrols by BMUs and special 6 beach management units (BMUs). task force, improvement data collection of fish catches for sustainability

Environment - responsive Remarks – management project 1. Reduction electricity consumption computers & other devices are systematically switch off after work 2. Reduction fuel consumption fuel consumption is systematically monitored and cars repaired if too high 3. Proper garbage disposal Garbage is burnt and not allowed to pollute the surroundings. drained engine oil is recycled for school construction

4.3 Other crosscutting issues

Social economy There has been an effective utilisation of actors and interventions that are neither strictly public sector nor private sector in nature. Aspects such as community contribution for construction projects, providing a buffer to the poor through utilisation of cooperatives, SACCOs, VLSAs, farmer associations, user committees, local artisans and NGOs to complement the public sector investments. Irrigation, water supply schemes and coffee processing are implemented through CBOs. A call for proposals was launched to select innovative LED investments in collaboration with the private sector and CBOs.

Children’s rights The right of children to quality education has been addressed through responding to teacher absenteeism occasioned by lack of teachers’ housing in hard-to-reach/live areas. KDPRP invested in teachers’ housing to accommodate at least four teachers in 14 selected hard-to-reach schools. In addition, KDPRP invested in training of special needs coordinators in all primary schools to meet the education needs of children with disabilities. Under community development, 60 vulnerable children are undergoing vocational training in the informal sector.

5 Decisions taken by the JLCB and follow-up 2011.

The majority of the resolutions of the steering committee were promptly implemented (see table below). Issues remain with the slow advance retirement of district staff, VAT liabilities, electricity line procurement by REA and the reduction of activities in order to improve efficiency and reach economies of scale.

Decisions Actor Time Status 1. Resolving the VAT liabilities (notably abattoir, projects with VAT component submitted to MoFPED. border market, social hall, retooling) at CAO 24/2/11 lobbying political leaderships to liaise with MoFPED MoFPED as BTC funds cannot be used for LC5 02/08/11 CAO follow-up t MoFPED but decision pending. VAT taxes in Uganda and as LG has no capacity to MoFPED 6/12/11 liabilities will be included in MoFPED budget FY 2012-13. pay them. 2. Reduction of number of KDPRP funded Not yet fully achieved – some activities under production activities in order to increase impact, were phased out (horticulture, goats, heifer in Mahango) consolidate experience and enhance but there is still a tendency to add new activities (especially implementation – also recommendation MTR with new political leadership not involved previous DTPC 24/2/11 planning cycles) and to carry forward activities that were CAO 6/12/11 not implemented in the previous FY. The MTR stressed again the need to reduce activities. The deadline for pending activities is now 31/3/2012 – after that, funds will be re-allocated. 3. Speed up programme implementation • Negotiation with the bidders for the design of • Through the reduction of the scope of works and VAT, the Lhubiriha market and bridges in order to the contract value was adjusted in line with the finalise the procurement process. resolution of the steering committee. • Need for the introduction and adherence to • No penalties have been applied yet. Given high penalties for contractors and consultants so that CAO inflation rate. tenders are implemented according to the Works 24/2/11 • CAO and RR visited , TA weekly communication with schedule. TA REA to remind tasks. Contractor selected Dec 2011 • Follow-up REA procurement design and and contract signing pending auditor general’s construction electricity lines for cluster I & II approval. Nevertheless, the long procurement process is a constraint for implementation of cluster II sub counties. . 4. Follow-up of yearly audit reports CFO • Retirement of all outstanding advances older 24/2/11 • The audit queries were handled in the PMT of 20 th CAO than 1 month. Not retired overdue imprests will 6/12/11 May 2011 and the implementation status forwarded to RR be refunded by Kasese District LG to KDPRP. BTC. 60

Decisions Actor Time Status • Submission of the follow-up of audit queries • District local revenue has dropped critically Therefore 2to BTC Uganda + DPAC CAO approved that 3% KDPRP procurement revenue • Secondment of accounts clerk by finance should be used to refund long the outstanding department to KDPRP to enable the separation imprests. of accounting mandates • An assistant financial manager started effectively • Audit 2011 should be conducted before 28 th working at KDPRP on 25 th July 2011. February 2012 • Audit 2011 scheduled for 20 th Feb 2012.

5. Coping with high running inflation and its PDU Inflation remains a major challenge that requires mitigation impact on construction contracts. MoFPED efforts. It is a nationwide problem. Feedback from BTC lawyer was obtained but remained general. PPDA does not encourage contracts with price variations given widespread abuse. LG / Contractors are advised by PPDA to include 6/12/11 the inflation risk in their tender price. This is emphasised during pre-bid qualifications. The PPDA inflation adjustment formula remains general and the source of the indexes to make price adjustments is not clear.

6 Lessons Learned

General Target audience 1. There is a need to speed up programme implementation. Given the LG context with its many KDPRP stakeholders, the open ended TFF and the broad range of poverty reduction and local economic development, the programme has a large number of activities (>40) and a fragmented budget. There is an urgent need to consolidate the successful activities and reduce the overall number in order to build expertise, reach economies of scale and make impact during the short lifespan of the programme. 2. The open ended formulation of KDPRP was seen as an innovation in 2007. However, given the limited time frame of development projects, the multiple stake holders of the local government context with each its own agenda, it is recommended to come already during the formulation formulation to priority sector interventions. Clearly defined intervention areas will enhance efficiency and effectiveness.

3. Increased funding allocation for poor areas where development challenges are the biggest is Steering laudable. However, the LG absorption capacity might not be in place and LED activities committee might be difficult to sustain given the market dynamics. donors, MoLG 4. Addressing maintenance in sustainable way through user contributions remains a big CAO challenge especially during campaign times. In line with the TFF, the approach of only funding infrastructure works when maintenance modalities are in place should be sustained. 5. The population growth off sets the development efforts. The population factor is not KDLG DHO sufficiently acknowledged in the context of Kasese. Although all the government and donor efforts, development indicators for water, health and education are dropping. There is a need to address the population growth for sustainable development more prominently in policies and the district development plan. LED

1. Partnership with private sector and civil society critical to improvement in efficiency, KDLG effectiveness and capacity enhancement for DLG and LLG staff 2. Regular involvement of political leadership and other key stakeholders in the project KDPRP activities is critical to ensure ownership, sustainability and effectiveness of interventions;

3. There is a serious fragmentation of activities and interventions among staff to meet Donors, the needs of diverse groups and this affects efficiency and effectiveness DLG

4. Appreciation and adoption of Local Economic Development (LED) and poverty Donors alleviation in the context of Local Government takes time as different stakeholders including MoLG have different approaches and perspectives. Revenue enhancement

1. There is a competing relationship between LLGs and the district for local revenue. The MoLG impact of the creation of new town councils on the finances of the district and remaining rural sub counties should be considered. For the central government, it might be appropriate to review the relevant legislation and allow for revenue sharing. 2. The performance of revenue managed directly by the district is better than that revenue CFO, CAO collected through the intermediate of the lower local governments. The district should therefore focus on the taxes it is directly responsible for. 3. While privatisation of collection increases local revenue, proper contract management is CFO, CAO crucial to ensure remittance of funds. 4. The LG context is highly politicised, making revenue enforcement difficult. LC5

5. Further privatisation of the collection of business licenses in all viable sub counties will help CAO, CFO to boost revenue. 6. As an alternative to tendering, oral auctioning of markets will increase transparency and lead CAO, CFO to higher revenue. 7. The district land board and area land committees should be made functional to reach a land CAO fee revenue potential of 50 million Ush and more. 8. Revenue should be re-invested in profitable resources sectors such as markets and forestry KDLG products to improve service delivery and sustain the income, 6. The district will mobilise additional revenue through improved contract management, KDLG privatisation trading licenses, appointment of the land board, construction social hall and the introduction of coffee and cotton cess. 9. Operationlisation of the cess on cotton and coffee will boost the revenue of the district. At CFO the same time the exercise should be balance in order not to over tax farmers and commodity traders in this critical agricultural sector and avoid double taxation. 15. MoLG should coordinate with MoFPED and Donors to ensure that budget provision for the MoLG payment of VAT on projects is determined before agreements are signed. This is becoming a MoFPED

recurrent problem MoFPED

Capacity building

1. Stronger effort to strengthen the capacity of the lower local governments through a BTC customised process approach within the framework of national programmes. Internal audits of LLGs (as a financial management mentoring exercise) and specific support in function of the outcome of the annual assessment will help to foster the capacity of sub counties. 2. The TFF highlights the importance of capacity building of the lower local governments. In other line with NAADS and CDD, there has been a strong demand for full financial programmes, decentralisation to the LLGs. However, many sub counties do not meet the minimum criteria formulations of financial management and there is an increased risk for fragmented budgets with little impact. Further mentoring, capacity building and a menu of standard development packages can help to mitigate the shortcomings. It is recommended to have a customised approach in function of the existing capacity of local lower governments and to allow for a larger autonomy of the well performing LLGs. Further support to the internal audits and assessment are anticipated. 3. Competitive funding of LLGs to stimulate performance has only worked where a committed MoLG leadership is already in place. Poor sub counties risk to lose out if funding is entirely performance based. 4. For staff vacancies, it is recommended that qualified trained staff take up positions so that DSC, CAO they have career perspectives within the district and are retained. In addition well performing acting staff should be confirmed in their positions. CAO wrote to MoPS for clearance. 5. In the LG context, workshops remain the most popular capacity building activity. In order to HoD improve the effectiveness, it is recommended that workshops are better prepared and participants selected in function of interest rather than being an office holder. Alternatives to workshops include: twinning of LLGs, coaching, on the job backstopping, peer review, developing pilots, literature review, well planned delegation, critical and open feedback, performance reviews and action learning. 6. Vehicle operation and maintenance remain big challenges. The government transport CAO regulations need to be respected. As the set up of a district transport pool is difficult, the KDPRP support remains a fragmented effort.

7 Annexes

7.1 Logical framework

Hierarchy of objectives Key performance indicators Means of verification Critical assumptions

General Incomes of the population especially Poverty profiling reveals reduced vulnerability in Periodic poverty profiling Security prevails in and the most disadvantaged improved in the general population reports around the district & national a sustainable manner the population satisfaction with LG services as IGG integrity survey economic growth continues defined by IGG survey increased by 5% per annum (indicator 1.2, LGSIP, Service Delivery) District aggregated poverty IGG survey implemented as Ratio of households below the poverty level indicators planned Food security situation in the district: ratio of Poll/survey people undernourished (PEAP indicator) Household Budget Survey Average household expenditures Poverty Status Reports % increase of locally generated revenue in LGs National annual performance through pay of direct taxes and revenue monitoring of local governments generating ventures (indicator 5.2, LGSIP LED) Specific The Kasese Local Authorities’ District and LLG plans and Service delivery standards Capacities for Improved Service % LG meeting service delivery standards budgets are developed at national Delivery and Local Economic (indicator 1.1, LGSIP service delivery) Quartely progress reports level Development Strengthened Increased access to public services (LED, water, health Project evaluations Continous fiscal transfers etc.) from central government to District and LLG DPs execution rate National annual performance Kasese district Implementation ratio of the investment component monitoring of local governments Regional peace and security of the budget Continued central government support for decentralization Adequate guidelines are disseminated by MoLG to facilitate the collection of meaningful local revenue as per Bill No. 16, Local Government (Amendment) Bill 2007”. (This bill was

Hierarchy of objectives Key performance indicators Means of verification Critical assumptions disseminated in May 2008.)

Results Result 1: Prioritised District and LLG annual work plans developed District and LLG plans and Timely central government investments in the District and and implemented with a minimum of 15% of funds budgets fiscal transfers to the district Lower Local Government allocated for, and spent on marginalized groups, Progress reports including in same or higher proportions Development Plans are 15% for environmental protection and 40% for financial reports Definitions of LED and implemented by block grants to the LED marginalized are functional in District and LLGs which are Growth of private sector investments in Kasese Private sector growth planning and reporting flexible but emphasize local District should increase by 20% per annum surveys/Uganda Investment economic development and (Indicator 6.3, LGSIP, and LED. Progress per Authority poverty focused activities annum adjusted Increase of % of local revenue relative to National annual performance investments monitoring of local governments Gender and environment integrated into 100% of HLG and LLG plans and Budget Framework Papers Result 2: Local revenue Locally generated revenue as a share of LG Internal revenue departmental National policies on revenue generation and collection improved budget increased by 10% per annum. (Indicator reports generation are conducive to in a sustainable manner that 6.3, LGSIP, Fiscal Decentralization) Final accounts/LOGFIAS increasing the revenue base balances the need for local (LGFC) at district and LLG level economic development with the Adequate support measures that promote Interviews with revenue need for resources required to sustainable revenue generation are in place generating sources meet service delivery standards Result 3: The district A comprehensive HRD strategy and plan CSO reports on Poverty Central government support capacity to deliver improved developed and integrated into DDPs Resource Monitoring to decentralization continues incomes and poverty alleviation Improved extension & support services in LED LLG and district progress – guidelines, capacity building strengthened while improving sectors reports etc democracy and accountability in Kasese District Capacity Building Plans meets the Specific reports on capacity Central government ban on the district local government national assessment criteria (Indicator 3.4, LGSIP, building staff recruitment is eased.

Hierarchy of objectives Key performance indicators Means of verification Critical assumptions

Result 4: The lower Admin Decent’ion, adjusted for relevance) Community satisfaction score local government capacity to % of LGs in Kasese District that have ratified, cards deliver improved incomes and applied and are implementing the Charter on National annual performance poverty alleviation strengthened Accountability and Code of Conduct (Indicator 5.8, monitoring of local governments while improving democracy and LGSIP). Good Governance accountability in their respective Increased public accountability of resource jurisdictions allocation and expenditures at all levels Inputs Support for District Development 35% of total budget & includes the costs for Transfer remittances to the Plans results 2,3 and 4 district & LLGs Support Lower Local 65% of total programme budget Annual financial reports Government Development Plans

7.2 : M&E activities in 2011

• DPTC and PMT meetings: from time to time project management meetings are organised to review progress and make important decisions with the front line departments. The PMT reports to the district technical planning committee. • Budget conference ; was held in December 2011 and provided an opportunity to share progress, get feedback and discuss progress with political leaders and the private sector. • Steering Committee Meetings ; 3 steering committee meeting took place in 2011. They reviewed the project report and operational plan and made a number of decisions including those related to the midterm review. The steering committee participated in field visits as well. • Field monitoring/backstopping visits by the project and district staff i.e. project engineer, internal audit, TA. Given the inadequate quality of many contractors, site supervision and monitoring was stepped up. A construction monitoring sheet was developed and digital pictures are taken of all construction phases and problems. Before the payment certificates, the district executive committee will visit the site and ascertain the works. • Three monitoring visits were organised for the standing committees (DEC, works and production) so that political leaders can ascertain the progress in the field. • Technical evaluations were carried out for fish ponds and coffee extension. There was an extensive review of the vocational training programme for vulnerable children and people with disabilities in collaboration with the BTVET BTC adviser and Save the Children. • Internal annual assessment of local governments; carried out in partnership with MoLG and provided an opportunity to assess progress on key project indicators • Baseline survey ; integrated base line survey not yet carried out but intervention specific surveys e.g. pastoralist dairy base line, fish pond evaluation, wet coffee processing feasibility, coffee sub sector study etc are expected to generate some baseline data. SACCO survey, investment profiling, feasibility of cage fish farming are on-going. An extensive poverty profiling survey was carried out (all sub counties and town councils/ 9.500 households) that will inform the LG future planning on poverty and pro-poor activities. Unfortunately the exercise is too late and will not function as the KDPRP baseline survey. • Midterm review was the most extensive monitoring exercise that reviewed the programme. • The quarterly and annual progress reports are core tools for the BTC monitoring system • The BTC operational manager and the new resident representative visited KDPRP and some development activities.

7.3 “Budget versus current (y – m)” Report

7.4 Beneficiaries

Due to the LG context, the broad scope of local economic development/ poverty reduction and open ended TFF, there are many stakeholders / beneficiaries:

General district population The population growth in Kasese is one of the highest in the world putting important strains on the natural resources and the available social infrastructure. The population is now estimated at about 700.000. Each year about 25.000 people are added. This is the equivalent of the population of a large sub county. With the strong population growth of 3.6%, it is unlikely that millennium and KDPRP targets will be met. KDPRP interacts with the general population through the intermediate of lower 68 local governments. In principle, the community is involved through the participatory planning process at village and parish level. However, there is widespread planning fatigue and resources are inadequate to organise each year an in-depth planning and review cycle at grassroots level in all LLGs. KDPRP has a package of development activities that reaches out to all the 4 main socio-economic groups: mountain farmers, pastoralists in the rift valley, fishing communities along the lakes and the urban business community. The concept of community contribution is gaining ground. The general population of Kasese benefits through various projects: electrification of sub counties, market construction, bridges, water supply and the teachers’ staff house construction. These are interventions that are very much appreciated by the population.

Marginalized population groups There are interventions for specific categories of the poor – notably people with disabilities, women, orphans and vulnerable children. A special project for the pastoralists in the rift valley has been set up. In general, the poor are not well aware of KDPRP as the programme is in the first place targeting the LG and not the poor directly. The poverty perception survey helped to understand better the dynamics of poverty in Kasese. The extended poverty profiling has been carried out and data are being compiled. Funding allocation keys were developed that favour poor sub counties. A special survey was carried out for people with disabilities. The main factors contributing to poverty are land shortage and poor quality education. It is assumed that through the involvement of NGOs and churches the poor will be better reached in the coming years but this assumption needs close monitoring. . The village savings and loan associations concept targets the economically active poor especially women and youth; the poor are able to aggregate savings and loan them amongst themselves.

Kasese District Local Government The Kasese District LG (technical staff and political representatives) is the main beneficiary of KDPRP in terms of funding allocation and capacity building. The district has an important membership in the steering committee. The front line departments are members of the project management team created by the CAO to enhance ownership and implementation. KDPRP planning is aligned with the LG planning / budgeting process albeit that the steering committee still has an important final say in the allocation of funds. After the shortfall of PAF funds, KDPRP has funded planning, internal assessment / audit and human resource activities that helped to the district to with the national requirements and deadlines. KDPRP has helped a lot with funding operational costs (car, photocopy maintenance etc) that could not be funded by local revenue. The district council would like a more independent say over the use of funds (i.e. finance, road works while maintenance is addressed later).

Lower local governments (sub counties and town councils) There are 26 LLGs in Kasese District. LLGs had very high expectations regarding the decentralization of funding according to the NAADS model. Due to weak LLG accounting and risk management, funding is administered at HQ level. As a consequence, many LLGs feel left out. LLGs are involved in the decision making through the prioritisation during the participatory planning exercise. For specific projects (electrification, woodlots, staff houses, abattoir and border market) the involvement of particular sub counties is strong and dynamic. Where there are no particular projects and weak leadership, the involvement needs to be strengthened. The majority of the scholarships were allocated to LLGs staffs which were strongly appreciated.

Civil society The civil society is diverse: there are about 500 CBOs and NGOs the majority operating at village or household level. Only about 10% is registered at the national NGO board. There is a strong focus on HIV and environment. The traditional involvement is through the budget framework conference. KDPRP made a special effort to get the civil society on board through call for proposals and the sector meetings with the relevant line department. There is a particular relationship with 2 farmer cooperative societies: Bukonzo Joint and Nyakatonzi Farmers Cooperative Society. They have a strong grassroots representation are important players for the 2 main commodity value chains in Kasese. The civil society would like to see increased funding by KDPRP.

Ministry of Local Government and Ministry of Finance and Economic Development

The above ministries are active chairpersons/members of the KDPRP steering committee and are informed in this way about the progress of the programme. KDPRP is facilitating the Kasese District with the implementation of MoLG national programmes so that national requirements are met. The TTF objective of KDPRP being a pilot to understudy and contribute to testing and developing policies and guidelines is difficult to materialise as an area based programme. There are no formal approved exchange opportunities apart from the steering committee. The participating in the joint sector review could be an opportunity to improve the exchange.

7.5 Operational planning Q1-2011

Belgian Technical Cooperation – Kasese District LG

Annex 7.5 :OPERATIONAL PLANNING 2012

KASESE DISTRICT POVERTY REDUCTION PROGRAMME UGANDA – UGA 06 010 11

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ANNUAL PLANNING OF THE ACTIVITIES – Update 2012 Project: Kasese District Poverty Reduction Programme

B1: Management support services (TFF result: LG capacity building)

Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention

support CAO office – monitoring good B01.01 CAO office CAO governance & implementation

PPO, training Scholarships for LLG staff: selection & awarding committee, CAO assessment scholarship programme PPO Review human resource plan and integration PPO / CAO DDP procurement 14.000 appraisal forms – was high cost pre qualified B.01.02 Human PPO / PDU suppliers should be resource cancelled by CAO – re-allocation funds avoided management Training staff performance appraisal sub county important requirement chiefs and heads health units and head teachers PPO GoU primary schools – postponed March 2012 Human resource audit (see also audit)28 LLG, schools & health centres – to be continued in PPO / PIA carried forward FY 2010-11 Feb 2012 training DTPC concept papers – unclear carried carried forward FY 2010-11 PDU forward to 2012 Q1 – deadline March 2012 B.01.04 request radio booster – support IT centre in 2012-Q2 Communication need clarification adverts of public procurement procurement evaluation committees in function procurement but radio advertisements PDU deadline March 2012 for B.01.07. Asset & follow-up counsel Mbarara procurement facility files storage procurement management procurement centralised, Retooling LLGs – 5% allocation: purchase PDU & sub need inventory & remaining items: furniture, wiring offices, maintenance provisions by counties photocopy machines, generators. LLGs – furniture will only be delivered in 2012-Q2 B.01.10. Records PDU & furniture procurement management registrar

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Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention 1. to be identified – investment related IT centre – internet connection 7%% and website hosting 2. assess support radio messiah phase1 & make B.01.4 Resource communica IT centre not sufficiently recommendation centre tion officer used 3. assess feasibility wireless coverage district instead of individual subscriptions

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B2: Finance ( TFF result: revenue enhancement & LG capacity building)

Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention follow-up project accountant entries and CFO monthly reports B.01.02 : follow-up VAT payments on KDPRP administration procurement and requesting MoLG to this is a crucial activity that needs CFO/ CAO office receive payment through MoFPED / follow- urgent follow-up to avoid penalties up URA

Introduction CESS tax in the district – revenue & follow-up commodity traders and boards commercial implemented under LGMSD officer Review of the District Revenue activity has been delayed – carried Enhancement Plan (REP): workshop new CFO forward to 2012-Q1 - by laws for revenue collection and penalties Assessment of core revenue centres and business licenses in the district: 1. salt works Katwe Kabatoro routine activity to be phased out as revenue centre going to new town councils 2. hotel tax Mweya QENP – need to set performance criteria 3. fishing landing sites

construction social hall on agro CFO/DE mechanisation compound B.02.02 : Revenue 1. Finalize design and upgrading the Quality needs upgrading. BOQs, drawings and tender document DE, project Deadline tender March 2012 – enhancement engineer this is critical constraint for progress 2. Tendering social hall quality construction will be PDU critical for competitive design 3. Construction social hall & DE, project

development gardens engineer 4. Obtain title deed of the land given the land encroachment district land tradition in Uganda, title deed board, CAO is a must 5. Develop management arrangements for the operation & maintenance of CFO, PDU the facility.

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B3: Council, commission & boards. (TFF result: LG capacity building)

Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention B.3.1 : clerk to refund lost laptop PDU purchased but stolen council induct DPAC – LG financial management postponed to March B.3.3 district & auditing / interpretation financial and PIA 2012 – PIA further service commission audit reports training meeting councillors review implementation planner KDPRP - refurbishment office LC5 PDU monitoring development activities by DEC clerk to monitoring sheets

and sector committees council developed

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B4: Production & marketing. (TFF result: LED development & LG capacity building)

B4: Production & marketing.

Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention B.04. 01. Agricultural sector planning production – focus coffee : Focus of coffee & tourism – prod coord Production Office LED Propagation Team preparations in place

• follow up direct procurement request quotations procurement of 1 demo crop DAO & LLG KFP partnership requires protection motorised knapsack sprayers; extension adequate follow and technical B.04.02. Crops – prepare user agreement/MoU workers, support due to limited business horticulture • refine and sign Karughe Farmers LED orientation. Procurement of Partnership agreement and disburse 1 st adviser printer for Jun-Sept 2012 tranche Coffee rehabilitation & value chain development; intensification of coffee production and processing extension services in partnership with CBTs and Local CBOs; DAO, JA Further involvement and • monitor CBT activities; soil fertility/ S&W natural commitment of sub county Crops – coffee demos, training producer organisations - resources, extension staff necessary to • monitor private coffee nursery operators LED strengthen supervision of CBTs quality seedling production – 10.000 adviser and farmers seedlings / unit • on-spot practical training sessions in preparation for march rains demos collection & analysis of 40 soil samples for DAO appropriate fertilisation programmes JA soil / Activity might be rolled to Apr- • finalize concept water May quarter. • collection of samples from district conservatio • soil analysis and report production n Support to 4 pilot washed coffee processing A mix of micro and min stations stations is necessary to enhance DAO, • agreements with beneficiary CBOs technology transfer & Consultant, • Supervise installation of washed coffee stations - institutional strengthening - as LED • only international suppliers > contract service provider for management Advisor training & technical support for organization move budget to regie for faster leaders and managers - tendering implementation

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Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention JA soil & gender analysis coffee processing / extension water

based on Moser model conservatio n Monitoring 25 on farm soil & water Planning meeting to be held conservation efforts in cotton field by DAO with Nyakatonzi in February for Nyakatonzi Cotton Growers Cooperative LED the next cotton/maize planting (contour ploughing). 250 farmers adopt soil & adviser season water conservation. Project Construction irrigation scheme Muhokya engineer additional TA might be required 1. Signing contract agreement JA irrigation as contractor no experience LC/ LC 2. mobilization local contribution C C C C C envir officer with irrigation – JA departure in P /P 3. supervision of construction works PDU Aug – scheme should be 4. Training association water management sub county finished before then B.04.02 chief Irrigation Gender analysis irrigation Muhokya based JA irrigation Moser model Contract - survey water resources Activity to be implemented by Kanyampara channel & consequences DWE District Water Officer and

irrigation JA irrigation Agricultural Office.? Sub of Kiima foods - study water availability? county Promote best rangeland management (bush clearing and fencing), livestock management & crop husbandry Heifer • Training 540 farmers in disease control B.04.03.Veterinary- Project Adoption of artificial and animal feeding PLO, insemination & rangeland Dairy value chain • development Post training follow up visits for 250 Extension management very critical for program 7 farmers workers, the project. Implementation of • Establish 10 demonstrations on improved LED activities is on-going pasture management Advisor • Organise 2 exposure visits for 99 farmers to Kisinga (74) and Mbarara (25).

7 Munkunyu, Lake Katwe, Kitswamba, Karusandara and Hima Town Council OPERATIONAL PLANNING – PROGRESS REPORT 78 / 99

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Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention Facilitate formation of 6 farmer co-operatives (5 primary & 1 secondary) for improved marketing & extension services; Develop/print a standard manual of co- Hub model being piloted by operative management PLO, East African Dairy Training 6 associations in management of co- Development Project – HPI & operatives (based on hub model) Technical guidance in co-operative bye-laws formulation, elections, registration etc Promotion of artificial insemination for genetic subsidy expected to reduce improvement; AI resistance to adoption of AI but Targeted subsidy (60%) for 300 cows to technician, will gradually be removed to stimulate demand, PLO avoid market distortion 672 radio adverts on major radio stations Conduct 4 project self review and planning

meetings- targeting 200 participants Increase access to livestock extension and animal health services; • Develop selection grid – livestock

experience, education level, motivation etc • Select & train 15 community based animal health workers to intensify extension services Improve fisheries capture statistic at the level of the Beach Management Units (BMUs): Absence of data-analysis and • New (simple) manual reporting format to be feedback from the DFO to the further encrypted at the District level (Excel BMUs has been identified as a Fisheries spreadsheet); major limitation to accurate and B.04.03. Fisheries officer , • Harmonization of sampling and reporting regular data collection and JA fisheries activities of the BMUs; reporting. The latter should be • Development of an automatic analysis tool at used in decision-making the District level to provide quarterly fisheries process. statistics handouts to the BMUs. While the MoU has been signed yet by the CAO, some details should be clarified such Improve Patrol boat usage:

as a better definition of the • Have the MoU signed; potential users (BMU only or • Increase the number of patrols by the BMUs. “special task force” allowed?). In addition, annexes should be developed such as a logbook and a user contract.

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Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention Improve access to catfish fingerlings through public private partnership with Rwenzori DFO, JA nd Integrated Wildlife Management; 2 payment pending fulfilment fisheries, • Select 50 initial model farmers to benefit of all conditions of the LED from subsidy and submit list to RIWM agreement. Advisor • Monitor fry production and distribution of fry to selected farmers Develop/promote cage fish farming: • Draft and sign MoU with selected host farmers • Procure and deliver cage accessories • Develop record-keeping sheet for host farmers Trials (metallic cage frames) • 2 DFO staff , JA & 1 host farmer to visit should be able to end in Q1. successful commercial enterprises in Jinja;

• Secure (2-3 days technical assistance from Low-cost (local made and cost- Fisheries Research Institute to install cages saving) alternatives should be and transfer skills to DFO staff & host further studied/experimented in farmers parallel (Q3) in July. • Data collection & monitoring of cages • 3 trials on low cost cages • Feasibility study of a standardized production scheme.

Improve access to fish feed through farmer- participatory-research for farm-based feed formulation (7 months-trials): DFO, LED Participants should be selected • Formulation of recommended standard diets Advisor, JA methodically as well as the co- based on consultation with farmers, price of Fisheries funding scheme. local raw inputs and literature; • Selection of farmers (among CBTs) and establishment of a co-funding scheme; Improve fish farming capacity- building/business-orientation • On spot demonstrations on fish feeding DFO, JA Follow up activities of CBTs

&formulation, record keeping fisheries essential for sustainability • Refresher trainings/exposure visits • Monitor the CBTs performance gender analysis fish farming based on Moser JA fisheries model

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Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention Form, train & support 90 VSLAs– public Partner B.04. 07. partner partnership with local organisations 8 organisatio Timing is appropriate as the Commercial • Develop VSLA monitoring grids/tools ns, LED cotton/maize harvesting services & trade • adviser & Monitor the performance VSLAs season is coming to an end supported by partner organisation; commerce savings, loan amounts, beneficiaries etc officer Entrepreneurship and business skills training and coaching for SMEs; • Finalize TOR & bid document SCO, PDU, • Follow up request quotations from pre-qualified consultant

companies and contract service provider & LED • Develop tools & select trainees advisor • Supervise & monitor training & coaching by consultant Entrepreneurship and business skills training and coaching for small holder coffee, dairy, fish

and tree farmer – through best performing CBT & CBOs Investment profiling and promotion • Follow request for quotation pre-qualified PDU, SCO, companied & contract agreement for survey LED Deadline for implementation in & profiling investment opportunities advisor and march 2012 consultancy Consultant • Supervise consultant • Form district investment committee Build capacity for commercial officer for LED Commercial planning & mainstreaming; Activity budgeted under officer, • Attend 2 week course (6-17 Feb 2012) on planning unit and deadline planning planning and management of community march 2012 unit development projects at UMI – planning budget

8 Nyakatonzi, FURA, Ikongo, Green Home, Kasese Pensioners SACCO etc OPERATIONAL PLANNING – PROGRESS REPORT 81 / 99

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Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention Marketing tourism opportunities in the district – public private partnership with Rwenzori Nature Adventures; • Monitor key information centre activities; JA website design, profiling of tourism irrigation, attractions, sign posts & service provider tourism Tourism information critical for database officer & marketing opportunities • Distribute 80 framed poster maps to major LED tourism organizations and display at strategic advisor sites • Distribute 500 tourism maps to RNA for sale through information centre (refer agreement) • Design tourism information capture tools Institutionalising LED in the district • Formation of district LED propagation Team • Preparation of District LED strategy

• Exposure visit LED propagation Team • Prepare & review quarterly LED briefs for policy influence

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B5: Health ( TFF result: poverty reduction)

Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention B.05. 01. District half yearly sector meetings health with non DHO health office state actors need for stricter control of quality of local contractors Construction staff house (4 in1) in order to and training health overcome staffing problems in remote PDU, DE, committee daily supervision facilities (pending approval council Kanyatsi C C C C C C project works HC II/ Kitholhu and Bubotyo/ Ihandiro HCII) - engineer High inflation rate affects batch II procurement and B.05.13 Lower implementation by health units contractors. procurement REA Connection health centres electricity grid in REA other sub counties un clear Karambi, Kyondo, Kyarumba and Bugoye sub funding REA projected for sub counties – other sub counties pending. counties 2012-13 stretchers for remote highland health facilities 30 pieces for 15 facilities to reduce PDU (maternal) mortality Completion mid July and payment retention funds for staff house in DE, project the contractor should be

Rwesande health centre IV engineer followed for any rectification B.05.14 Sub district faults identified. health centres focus on local ownership, commissioning finalised staff houses to maintenance, local health unit management committee Batch I DHO contribution kitchen/ toilet and tenancy agreement commissioning by LC5

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B6: Education & sports (TFF result: poverty reduction & capacity building)

Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention B.06.01 District bi-annual sector meetings education DEO education office Substandard quality of the construction. Strengthening of teachers’ staff houses for marginalised the monitoring schools to contribute to alleviation teachers’ Penalties will have to be absenteeism : batch 1 contracts signed in works enforced to speed up B.06.05 Dec 2010: Rwesande SDA,, Nyangorongo, DEO implementation. Lot 1, 2 and Uganda Primary Kaswa PS, Nyakazinga, Bulimi, Buwatha, C head 4 the houses have been education Kakone, Kabwarara PS, Bulighisa, teachers completed, Lot 3 the houses Bughungu, Kamatsuku, Kibrigha PS, Kitoko, have been plastered and 2 Ruboni, Kibugha are being painted. They

should be completed by the end of Jan 2012. baseline survey – visit all 12 selected school sites for batch II local contribution was of 1. Elaboration roles & responsibilities poor quality or not 2. signing MoU & selection sites forthcoming in batch 1 DEO, JA 3. mobilization local contribution (annexes Community still need to be works houses) mobilized for the annexes 4. samples & testing local construction construction of some of the materials schools.

Gender analysis staff houses based on DEO, junior

Moser gender analysis framework. assistant Testing of key materials and batch II – lot 1-4. constant supervision of teachers’ staff houses (10-12) for construction from works marginalised schools to contribute to department will counter alleviation teachers’ absenteeism : batch II – works check on the performance of selection June - procurement Sept – Nov/ DEO contractors. construction January head High rate inflation affects C C C C C C Bwesumbu : Kanyangwanji, Nyakanengo, teachers procurement process and Kaghando, Munkunyu : Katanda, Nyakatonzi, procuremen implementation contractors. Lake Katwe : Kahokya, Nyakiyumbu : St t need review tender selection Andrew, Kayanja, Kiholhu Kighuramu, criteria as tender documents Kisabu, Buhuhira : Buhuhira, Bughendero. differ from actual situation site (equipment, expertise staff)

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Person in Remarks - Difficulties – Activities Sub-activities J F M A M J J A S O N D charge Points of attention works DEO Batch II – lot 1-4. Tendering as no bidder + head

teachers procuremen t DE, school school committees will supervision staff house construction & P P P C C committees C C C C complement monitoring by follow-up local contribution project works department engineer collaboration Mubende DEO, Training of school Mubende management in basic training school management committees on teachers construction supervision will general roles & responsibilities but also college, DE be integrated and done in complementing supervision works & project February, since the engineer members can access the sites frequently. commissioning finalised staff houses to focus on local ownership, school management committee Batch I & maintenance, local DEO/ LC5 batch II contribution kitchen/ toilet and tenancy agreement – Connection selected schools to electricity grid in Bugoye, Karambi, Kyondo and REA see works Kyarumba. director The project is suspended Celak business development plan to boost Celak due to the Institution lack of B.06.08. Tertiary training / employment in tourism sector in DEO commitment no follow-up education Kasese PDU MoU signed with KDPRP

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B: 7 Works & urban planning ( TFF result: LED infrastructure & LG capacity building).

Person in Remarks - Difficulties – Points of Activities Sub-activities J F M A M J J A S O N D charge attention project technical backstopping engineer B.07.01 works laptop KDPRP supported works office PDU supervisor

Community mobilization is very much needed to speed up implementation. This technology will Reduce cost construction through still be extended to other Sub appropriate technology: prototype low Counties (Maliba, etc). High demand works cost stone arch culvert/ bridge - from the Sub Counties. As no demonstration & assessment. expertise contractors and long delays LG procurement – recommended that this budget is moved to regie. Design and documentation of bridges in difficult and Productive areas -7 The first design has been submitted on 16th Nov. Adjustments need to be B.07.02. civil selected bridges: Kyabayenze, Katumba, D works Kabuyiri,Nkoko, Kyempara, Kagehma, done. Carrying capacity and overall Kanyamunyu design Kyabayenze bridge.

The number of bridges to be constructed will depend on the cost estimates from the design engineer Procurement construction 2-3 priority PDU, but is clear that funding for 7 will not P P P C C C C C C C C bridges pending BOQs works be available. Procurement in February – selection bridges by DEC based on objective parameters.

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Person in Remarks - Difficulties – Points of Activities Sub-activities J F M A M J J A S O N D charge attention Selection was done according to the criteria of existing poverty index, cost estimates of the project and Construction of 3 schemes based Community contribution priority ranking district and available Two of the schemes are extensions funding / costs- procurement 3 months to existing water supply schemes The selected schemes are Muroho [Kalyabakwenda GFS and GFS IN Kitholhu sub-county, DWE, Kyabikekuru GFS]. The third scheme Kyabikekuru GFS in Kitholhu Sub C C C C C C PDU, is Muroho GFS to be newly county and Kalyabakwenda GFS IN constructed but the funds are not Ihandiro Sub county. The contractors available to complete it and the B.07.03. Water for the above works have already been DWO affirms that there will be co procured. th funding on this scheme for Agreements signed by 16 Jan,2012 completion. Contractors were selected and construction will start in Jan 2012. Need for pooling transport and cost Monitoring water scheme construction efficient monitoring. Catchment & mobilisation local contribution and DWE protection critical given large scale catchment protection charcoal burning.

supervision construction teachers & project B.07.05. Buildings health houses (batch 1 – retention engineer, see education & health period + batch 2 new constructions) DE The design has been submitted on town 18 th Nov, 2011 and adjustments have Congo border market – finalised engineer, D to be done. Final design was design project received early Jan 2012 but gaps to engineer be completed Procurement of the contractor will be town done immediately after the design is clerk, complete. VAT payment if not Congo border market procurement & P P P C C C C C C C C contractor, covered MoLG then Mpondwe TC. start construction in April 2012 town This procurement is becoming very engineer critical given funding involved and delay design. town clerk Management agreements for Congo business

border market associatio n BTC funds will only cover ¼ market Looking additional funding market town clerk – more funding (donor & private completion CAO equity) is required. OPERATIONAL PLANNING – PROGRESS REPORT 87 / 99

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Person in Remarks - Difficulties – Points of Activities Sub-activities J F M A M J J A S O N D charge attention The contractor started work on 12 th July, 2011 having been delayed in handing over the site to him. The Kasese municipality abattoir finalise town duration of the contract is 6 months. procurement & start construction clerk, By the end of Dec, 2011 these works (retention period up 6 m after C C C R contractor, should have been completed, but construction) town works are stopped at finishing level Construction is on going engineer due to default of payment by Kasese Municipality. Follow-up VAT payments MoFPED by CAO. Management agreements for abattoir + town clerk covering maintenance and operation title deed land Co-funding own revenue The available budget is not enough to Hima – construction few lock ups complete the works which were Contractor procured and agreement C C estimated at 60 millions Ug.shs, the signed P C C Town council is ready to co-fund. 11 th Jan,2012 Contractor has been selected and construction will start in Feb 2012. VAT payment if not covered MoLG then Hima TC. town clerk Management agreements for Hima traders

market + follow-up title deed land associatio n The works were completed in June, 2011 and the defects liability period Renovation office works/ heifer – is on for six months, works R procurement and works. department is requested to call on the contractor for rectification of faults identified. Need for stronger ownership by Social hall: procurement in Jan 2012 – finance department Production of architectural drawings D P P P C C C C Design has been submitted and Draft of Bid documents needs some adjustments before Procurement of the contractor procurement

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Person in Remarks - Difficulties – Points of Activities Sub-activities J F M A M J J A S O N D charge attention cluster 1 supply electricity to Karambi, Kyondo , REA 70% funding available – follow- Kyarumba and Bugoye (trading up so REA procurement starts early. centres, selected schools along line, P P C C C C C C C C REA Bugoye still needs to mobilise 32 health facilities) contract signed Jan million Ush for Nyakalingijo line. 2012 works start Feb/ March 2012 – contract period 8 months cluster 2 electrification sub counties Maliba, More local contribution required Kitswamba and Munkunyu, - REA especially Kisinga – deadline m finalisation design by Kilembe SC task March 2012 – budget review might M M P P P P P C C C C Investments, approval BOQs by REA, force be required as cost increased (large B.07.06 Electrical mobilisation remaining local lines and inflation). VAT issue to be engineering contribution and way leave forms by resolved. sub counties urgent action required to organise task force and mobilise more local sub cluster 3 contribution unlikely that SC will county electrification sub counties Kisinga, M M P P P P P C C C C mobilise remaining local contribution chief Nyakiyumbu , Kyabarungira in FY 2011- 12- deadline extended task force March 2012 – budget review might be required Works Umeme delayed July. Due to rehabilitation electricity seed compensation claims squatters ling NFCU warehouse Nyakatonzi cooperative diverted and costs increased by 55 Umeme society million Ush. Fast implementation becomes unlikely.

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B08: Natural resources & environment (TFF result: LED & capacity building)

Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention B.08.01. Stakeholder Administrative Sector meeting natural resources DNRO involvement Office Woodlot establishment and afforestation of bare by CBO’s pending evaluation • monitoring & evaluation of CBO performance DFO & JA report – possible • prepare extension contract best performing irrigation phasing out of activity CBOs B.08.02. Forests & 2 nd call proposals for 2012’s program

Woodlots for schools & churches No new applications • Evaluation and monitoring schools/churches from churches/schools – DFO & SC • Prepare extension of contract for best performing only extension of best schools/churches for 2012’s program performers

Muhokya catchment protection –focus crucial water supply schemes, wetlands and rivers in Implementation catchment; deadline march 2012. • baseline survey; select data collectors, Tree planting develop tools and collect and analyse data interventions to borrow DEO, JA • Develop tools, select CBTs and partner CBOs a leaf from woodlots natural B.08.03. Wetlands and sign MOUs program. Need for resources • Identify water resources user groups and stronger mobilisation & water elect committees local resources – • Formulate bye-laws and prepare current proposed management plans approach heavily donor • Matching grants to CBOs to raise seedlings dependent and implement tree planting interventions District State of Environment Report Carry over Q4 2011 B.08.04. • Finalize report writing since 2009 – quality & DNRO Environment • Dissemination of findings – sector meeting relevance need natural resource attention as approval lands Bid documents & tender for Rugendabara & Consultant Entebbe required – B.08.05. Land Kinyamaseke TC and district P P I I I I I I I I possible delays in Management • Agreement contractor physical contract execution • Supervision contract execution planners expected

OPERATIONAL PLANNING – PROGRESS REPORT 90 / 99

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B09: Community based services ( TFF result: poverty reduction & LG capacity building ).

Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention carried forward FY training on business plans and 2011-12 – deadline B.09.04 Community LED entrepreneurship for start business March 2012 – ideally development adviser support to vocational training recommended to move budget procurement Gender training Gender analysis major DCDO consultant to regie for faster implementation vocational training & economic activities for need monitoring quality orphans in selected sub counties: CD & of provided training batch I – 60/ batch II – 45 in Ihandiro, ACDO activity being phased Munkunyu, Kilembe, Hima Tc, L Katwe – batch out B.09.06. Children & II suspended in line with MTR youth. monitoring apprenticeship training CDO Post training toolkits 60– sewing machines, need strong follow-up – carpentry, welding, mechanics tools, and PDU deadline procurement equipment hair dressing. March 2012

vocational training & economic activities for need monitoring quality PWD in selected sub counties CD & of provided training Batch I – 40/ Batch II 45in Bwera, Bwesumbu, ACDO activity being phased Kyabarungira, Buhuhira. – batch II suspended out in line with MTR identification local artisans training OVC DCDO B.09.07. Disability and Elderly monitoring apprenticeship training DCDO

Post training toolkits 40 - sewing machines, need strong follow-up – carpentry, welding, mechanics tools, PDU deadline procurement equipment hair dressing. March 2012

DCDO & blackboards FAL classes ACDO B.09.11. Functional training FAL in remaining sub counties & Adult Literacy TOT training - activity combined with baseline survey Busongora DCDO finalised South sub counties

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OPERATIONAL PLANNING – PROGRESS REPORT 93 / 99

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B10: Planning unit (TFF result: planning & LG capacity building).

Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention Continue monitoring categorisation LLGs and planner & stronger involvement develop implementation modalities in function SC chiefs competent sub counties of capacity stronger involvement Participatory bottom-up planning process planner & competent sub counties

leading to the 5-years Development Plan / SC chiefs – interaction with LGSMD stronger involvement competent sub counties Training and orientation PDCs / VDCs need evaluation functioning PDCs budget framework workshops councillors & CAO & implemented & co-

other stakeholders planner funding with Kasese LG planner & B.10.01. Developing the KDPRP programme log frame LED activity carried forward, Planning Office (develop indicators, assumptions, link sector adviser can be done after MTR plans) and Monitoring & Evaluation plan consultant Half yearly sector planning/ budgeting/ monitoring meetings (Health, Education, sector Community, Tourism) for comprehensive activity carried forward heads planning involving the CSO & private sector. planner Nat resources & production planned elsewhere. quarterly mentoring LLGs in function outcome planner annual assessment Conduct internal assessment district & 30 planner LLGs internet connection (3/4 year) planner

Poverty profiling district consultants funding by Belgo study • Compilation data District fund, problem contract • Session per topic/ sector planner, TA, consultant given B.10.02. Statistics • Report writing Msc inadequate experience • Publicity poverty profiling student. district surveys

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Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention

planner / half yearly review meetings KDPRP with HoD CAO workload / availability B.10.08. Monitoring PMT meetings CAO core staff limiting factor and Evaluation for regular meetings

Monitoring development activities KDPRP CAO

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B11: Internal Audit (TFF result: LG capacity building). – 2012

Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention half yearly internal audits sub counties & town principal link capacity building & councils – 13 LLGs per semester – each LLG internal annual assessment assessed twice a year auditor Human resource audit - verification numbers / effectiveness/ attendance (health centres 60 / was carried forward PIA/ PPO sub counties 25, primary schools 140). from FY 2010-11

monitoring and inspection of projects funded KDPRP to enhance value for money PIA B.11.01 Internal audit Training: consolidation experience and review audit tools and skills for all 12 TC + 7 HQ PIA in Jan 2012 auditors after elections induction new district public accounts commissions are re- committee on audit reports (pending – see PIA appointed & training also commissions) required purchase digital camera & laptop maintenance vehicle

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Z. General management activities (BTC budget) Personnel Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention Extension contract junior assistants? JPDC/ TA starting July 2011 recruitment & induction new junior TA & co-

assistant works, coaches Coaching junior Regular Job discussions and review TA & co- assistants junior assistants- BTC development coaches cycles

TA Training of project assessment interview LED/ JA/ project RR TA CAO staff engineer – BTC development cycles

Investment Person in Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D charge – Points of attention difficult given lacking maintenance vehicles: 3 cars & DPL documentation pending motorcycle issue many years fuel consumption monitoring vehicles Vehicles account

insurance renewal: Pajero Jan / accounts Motorcycle / Isuzu LAF project pending approval construction of stone arch bridges – engineer transfer budget co- Construction appropriate technology TA management > regie

IT equipment antivirus update Account. Office supplies and Engraving & updating project assets PAF equipment

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Quality (Monitoring & Evaluation)

Person Remarks - Difficulties Activities Sub-activities J F M A M J J A S O N D in – Points of attention charge MoLG, MoFPED additional meeting steering committee , RR, possible if required CAO visit Belgian Ambassador TA mission good governance cell BTC evaluation important LED activities LED/ TA interaction Naads planning consultancies LED (PET, coffee washing stations, review log LED/ TA frame) & others Backstopping participation in procurement , contracts & monitoring quality consultancies TA/ LED under regie participation in procurement evaluation , contracts & monitoring quality TA/LED consultancies under co management Belgian Study poverty profiling Fund, TA, planner backstopping accounts – resolving TA/ CAO/

personnel issues accounts CFO implementation midterm review follow- Mid-term RR implementation in mid 11 Evaluation up

Final Evaluation

Audit TOR and implementation annual audit RR BTC Audit Belgian “Rekenhof” Brussels

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Annex 7.6. PLANNING TENDERS 2010-13 PROJECT : Kasese District Poverty Reduction Programme UGA 06 010 11 Exchange rates 3100 Ush/ euro Own management 1.3 US$/euro Joint management Services Tender Name of the tender Brief description of the tender Kind of Curr Amount Amount Euros Execution Budget Supplier(s) Progress of tender Remarks Date(s) / Date(s) / Nr tender ency (Estimated/re (Estimated mode codes(s) Period(s) Period(s) alized) /realized) Execution Payment

Works Department KSE Design and Design of water supply lot 1 : Mbunga / Services Ush 31,000,000 € 10,000 Joint B07.03 ADBE awarded Jan10/ contract signed tender documents in place & bidder Sept 521/SRV documentation of GFS Nyakazinga GFS + supplementary transmission managem 30th March 2010- work started selected. Contract has delayed in the contract 2 2011 - CS/09- lines Kalyabakwenda & Kyabikekuru ent April 2010 long delays and completion. Many warning letters issued months - finished 10/00001 poor design - contract finished and meetings conducted. Penalty applied. actual in June 2011 after approval Consultant did not have the required implement Min water. Implemented after expertise. Min Water approved extension ation long delays 18 months. and Nyakazinga. Original contrcat period received in 8 weeks but consultant spent 18 months. June 2011

KSE Design and Design of water supply lot 2 : Muroho GFS + Services Ush 16,250,000 € 5,242 Joint B07.03 Hydraulic & awarded Jan10/ contract signed The consultant submitted designs and Jun 2011 521/SRV documentation of GFS Katunguru water supply & sanitation managem Sanitation 30th March 2010- work started documentation. final design report with all finished CS/09- ent April 2010 - contract finished the comments was received. Delay >Feb10 - 3 10/00007 after approval Min Water. approval by Min Water. months Implemented

KSE Design and Study, Design and Design of Mpondwe - Services Ush 67,625,000 € 21,815 Joint B07.02 Kagga Tender awarded June 2011. bid evaluation done Dec 2010, intervention Nov 2 months 521/SRV/ documentation of market Lhubiriha market managem two drafts design submitted. steering committee required to continue 2011 Dec extended 2010- structures ent Second draft design in Dec procurement process, award only in Jun 20111 / with 6 11/00034 2011. Final remarks being 2011. This is becoming critical given Feb 2012 weeks July incorporated - final design due construction budget and remaining KDPRP - Nov in Feb 2012 period. KSE Design and Procurement of consultancy services to design Services Ush 120,053,500 € 38,727 Joint B.07.02 MBW Tender awarded June 2011. bid evaluation done Dec 2010, intervention Nov 521/SRV/ documentation of Seven seven road bridges managem two drafts design submitted. steering committee required to continue 3 months 2011 Dec 2010- road bridges ent Final design in Feb 2011 for procurement process, award only in Jun extended 20111 11/00033 review. 2011. Need to speed up finalisation given with 3 limited time. Need selection bridges for weeks actual construction. KSE Construction of GFS - Construction of water supply for improved health works Ush 199,308,476 € 64,293 Joint B.07.03 Robtex award in early Dec 2011 - works started - need moblisation local 6 months 2012- 521/WRK Muroho) and sanitation managem contract signed 13/01/2012. contribution + protection catchment area Feb-June S/2011- ent Works ongoing. 12/00069/ UGA 177

KSE Extension of Kyabikekuru Construction of water supply for improved health works Ush 186,532,736 € 60,172 Joint B.07.03 Kankitsi award in early Dec 2011 - works started - need moblisation local 6 months 2012- 521/WRK gfs and sanitation managem contract signed 13/01/2012. contribution + protection catchment area Feb-June S/2011- ent Works ongoing. 12/00068/ UGA 176

KSE Extension of Construction of water supply for improved health works Ush 68,719,428 € 22,168 Joint B.07.03 Gana award in early Dec 2011 - works started - need moblisation local 6 months 2012- 521/WRK Kalyabakwenda GFS and sanitation managem contract signed 13/01/2012. contribution + protection catchment area Feb-June S/2011- ent Works ongoing. 12/00067/ UGA 175

KSE Construction of stone Construction of stone arch bridge in Kilembe sub works Ush 20,263,000 € 6,536 Joint B.07.02 Babuge tender awarded early need good backstopping to ensure , 1.5 months 2012 Jan - 521/WRK Arch bridge county managem December 2011 local deduction local contribution (stones) from March S/2011- ent contribution on place contract price. Selected contractor no 12/00047 experience.

UGA0601011 - public contracts 2012-02-11.xls 02/04/2012 1 de 6 pages Services Tender Name of the tender Brief description of the tender Kind of Curr Amount Amount Euros Execution Budget Supplier(s) Progress of tender Remarks Date(s) / Date(s) / Nr tender ency (Estimated/re (Estimated mode codes(s) Period(s) Period(s) alized) /realized) Execution Payment

Construction of stone Construction of 3 stone arch bridges in several works Ush 50,000,000 € 16,129 Joint B.07.02 to be selected pending moblisation stones submission to steering committee to move 4 months 2012- Q2 - Arch bridge sub counties managem this budget item form co-management to Q4 ent regie Construction bridges Construction of Kyabayenze and some other works Ush 1,200,000,000 € 387,097 Joint B.07.02 Designs not yet in place pending design bridges and cost estimates 2012- Q2 & 2012- Q2 designed bridges to be selected amongst managem - number of bridges still to be defined - Q4 & Q4 Kyabayenze, Katumba, Kabuyiri Nkoko, ent selection based on matrix and decision Kyempara, Kagehma, Kanyamunyu DEC/ DTPC KSE/DC renovation works office replacement screed, windows, roof paint ramps, works Ush 14,000,000 € 4,516 Joint B.07.05 Kabindu finalised in June 2011 retention payment remaining , roof leaking 5 weeks 2011- Q2 C/139/ Rukoki apron managem enterprise and apron cracks 2010-11 ent KSE/DC construction Construction of Kasese Municipal abattoir works Ush 274,000,000 € 88,387 Joint B.07.05 Robtex Contract signed 13th May the cost exceeded the allocated KMC 6 months 2011-Q3 C/133/20 Municipality abattoir managem 2011. Roofing stage achieved budget - co-funding by Municipality for but > 2012 11 - UGA ent in Nov 2011 - covering VAT and last stages . Total cost: extended Q1 157 stages BTC contribution. 399,246,580 Ush. orignial budget BTC: Other stages and VAT to be 274,000,000 + 9.343.000 = 283.393.000 funded by Municipality but Ush. KMC 125,246,580 Ush was reduced funds lacking. BTC 112.946.580 Ush. Delay start works contribution will be finalised because of shifting electricity poles by in 2012 Umeme and cattle holding pen by KMC and non payment by municipality.

KSE/WK construction Hima construction Hima market lockups 12 units works Ush 34,881,980 € 11,252 Joint B.07.05 Woodfix award in early Dec 2011 - 6 months 2012 - S/2011- market lockups 12 units managem works started - foundation Q1- 12/ lot1 ent trench Q3=2 00080 construction Lhubiriha construction Lhubiriha market at the Congo works Ush 1,400,000,000 € 451,613 Joint B.07.05 to be selected pending finalisation design in major construction works that will be done 12 months 2012-Q3 - market at the Congo border managem Feb 2011 - critical stage now - in phases - additional modules to be 2013 Q2 border ent immediate finalisation is funded other donors - VAT to be paid by required but at the same time Uganda counterpart details a missing and consistency BOQ/ drawings required Finance - revenue enhancement renovation social hall renovation social hall works Ush 204,000,000 € 65,806 Joint B.02.02 to be selected design work in progress: need advanced design and craftsmanship 6 months 2012-Q3- managem consitency drawings & BOQs - required to have competitive edge. VAT Q4 ent need assessment structural payment LG, delay finalisation BOQs and stability drawings becoming critical given deadlines Education - health KSE/DC Staff houses construction Lot 1 - Rwesande SDA&Rwesande Health works Ush 167,535,270 € 54,044 Joint B.06.05 implemented by June 2011 - good quality by contractor - retention 4 months 2010- C/65/201 - batch 1 Centre(Kyabarungira SC) , managem & retention pending payment remaining 2011 Robtex 0-11 Nyangorongo(MalibaSC), Kaswa PS(Bwesumbu ent B.05.13 SC) KSE/DC Staff houses construction Lot 2- Nyakazinga(Kilembe SC), Bulimi(Kilembe works Ush 213,068,730 € 68,732 Joint B.06.05 implemented by Oct 2011 - delay till Oct 2011. retention payment 4 months - 2010- C/65/201 - batch 1 managem Mariam & retention pending remaining but Oct 2011 SC), Buwatha (Kilembe SC), Kakone(Mahango Brothers 0-11 SC), Kabwarara PS (Mahango SC) ent exceeded KSE/DC Staff houses construction Lot 3- Bulighisa(Kyondo SC), Bughungu works Ush 160,234,200 € 51,688 Joint B.06.05 finalisation delayed - Feb 2012 inexperienced contractor and problems 4 months - 2010- C/65/201 - batch 1 PS(Kyarumba SC), KamatsukuPS(Ihandiro SC), managem Bwasi with remoteness and inflation but Dec 2011 0-11 Kibrigha PS(Ihandiro SC) ent exceeded KSE/DC Staff houses construction Lot 4 -Kitoko(Maliba SC), Ruboni(Bugoye), works Ush 117,676,125 € 37,960 Joint B.06.05 implemented by Aug 2011 - retention payment remaining , need quality 4 months - 2010- C/65/201 - batch 1 KibughaPS(Karusandara SC) managem Kule William retention pending improvement but Aug 0-11 ent exceeded 2011

UGA0601011 - public contracts 2012-02-11.xls 02/04/2012 2 de 6 pages Services Tender Name of the tender Brief description of the tender Kind of Curr Amount Amount Euros Execution Budget Supplier(s) Progress of tender Remarks Date(s) / Date(s) / Nr tender ency (Estimated/re (Estimated mode codes(s) Period(s) Period(s) alized) /realized) Execution Payment

KSE/WK Staff houses construction Lot 1: Kisabu PS, Kighuramu PS & Kanyatsi HC works Ush 161,785,532 € 52,189 Joint B.06.05 award in early Dec 2011 - need strict supervision to ensure quality. 5 months 2012 - S/2011- - batch 2 (all Kitholu S/C) managem contract signed 13/01/2012 - Need post qualification meetings to Q1- Q3 12/ lot1 ent Nelco works started - foundation ascertain experience , staffing & 00024/U equipment GA 171 KSE/WK Staff houses construction Lot 2: Kayanja PS , Nyakasojo PS ( Nyakiyumbu works Ush 174,370,420 € 56,249 Joint B.06.05 award in early Dec 2011 - need strict supervision to ensure quality. 5 months 2012 - S/2011- - batch 2 S/C) & Bubutyo HC (Ihandiro S/C) managem contract signed 13/01/2012 - Need post qualification meetings to Q1- Q3 Mariam & 12/ lot1 ent works started - foundation ascertain experience , staffing & Brothers 00023/U equipment GA 170 KSE/WK Staff houses construction Lot 3: Nyakatonzi PS, Katanda PS ( Munkunyu works Ush 163,620,000 € 52,781 Joint B.06.05 award in early Dec 2011 - need strict supervision to ensure quality. 5 months 2012 - S/2011- - batch 2 S/C) & Kahokya PS ( L.Katwe S/C) managem contract signed 13/01/2012 - Need post qualification meetings to Q1- Q3 12/ lot1 ent woodfix works started - foundation ascertain experience , staffing & 00025/U equipment GA 172 KSE/WK Staff houses construction Lot 4: Buhuhira PS & Bughendero PS (Buhuhira works Ush 105,067,068 € 33,893 Joint B.06.05 selection 5/01/2012 - awarding no bidder - readvertisement in Dec 2011 5 months 2012 Q2- S/2011- - batch 2 S/C) managem contracts committee pending Q3 12/ lot1 ent Gemco 00022/U GA 169 KSE/WK Staff houses Lot 5: Kaghando PS, Kanyangwanji PS, works Ush 162,000,000 € 52,258 Joint B.06.05 award in early Dec 2011 - need not awarded - re-advertisement in Jan 5 months 2012 Q2- S/2011- construction - batch 2 Nyakanengo PS (Bwesumbu S/C) managem approval solicitor general and 2012 Q3 12/ lot1 ent not awarded BTC Uganda lawyer 00026/U GA 173 cancelled due to poor quality Celak - support tertiary local contribution and lack education / tourism & skill progress partner Celak development Health 30 stretchers for remote 30 stretchers for remote health facilities supplies Ush 3,870,000 € 1,248 Joint B.05.13 12 supplied other 18 in Dec finalised 1 week Dec 2011 Joint Medical health facilities managem 2011 -other 18 supplied 24th Stores ent December 2012 Electricity (REA and Umeme) KSE/WK Electricity wiring of sub Electricity wiring of sub county offices at works Ush 24,474,320 € 7,895 Joint B.07.06 award in early Dec 2011 - need need for reducing scope of works as 2 months 2012 - S/2011- county offices at Kisinga, Kisinga, Kyondo, Kyarumba / retooling managem approval solicitor general budget retooling exceeded - VAT payment Q1- Q2 Nduso 12/ lot1 Kyondo, Kyarumba ent LG - activity might be skipped 00119 Extension of electricity grid Extension of electricity grid to Karambi, Kyondo/ works / REA Ush 499,053,200 € 160,985 Joint B.07.06 approval by REA contracts total cost 3.4 billion Ush - major donor is 8 months done - - co-funding of Rural Kyarumba/ Bugoye sub county (combined 1 managem committee & Auditor general the Rural Electrification Agency remainin selected by REA: electrification agency and tender under REA procurement) ent g M&T community payments REA Extension of electricity- co- Extension of electricity grid to Kyanja Maliba works / REA Ush 174,762,287 € 56,375 Joint B.07.06 approved design / BOQ by approved BOQ REA - co-funding and 8 months Apr 2012 funding of Rural sub county. 33kV line of route length 2.40km, managem REA Feb 2012- community connection fee community to be mobilised electrification agency and two distribution transformers that is 100kVA ent contribution so far Ush 27.5 by March but bottleneck - crucial selected by REA community and 50kVA 33kV/LV and Low voltage million Ush. VAT to be economic importance but slow REA network of 3 -phase and 1-phase 0.90km and deducted procurement: 9 months + 8 months works 9.10km respectively. Extension of electricity- co- Extension of electricity grid to Rugendabara - works / REA Ush 214,200,000 € 69,097 Joint B.07.06 approved design / BOQ approved BOQ REA pending - co-funding 8 months Apr 2012 funding of Rural Kitswamba, Rwesande-Kyabarungira sub managem pending from REA- and connection fee community to be electrification agency and county ent contribution both sub counties mobilised by March but bottleneck - community selected by REA 40 million Ush. VAT to be crucial economic importance but slow deducted REA procurement: 9 months + 8 months works

UGA0601011 - public contracts 2012-02-11.xls 02/04/2012 3 de 6 pages Services Tender Name of the tender Brief description of the tender Kind of Curr Amount Amount Euros Execution Budget Supplier(s) Progress of tender Remarks Date(s) / Date(s) / Nr tender ency (Estimated/re (Estimated mode codes(s) Period(s) Period(s) alized) /realized) Execution Payment

Extension of electricity- co- Extension of electricity grid to Nyakiyumbu works / REA Ush 30,000,000 € 9,677 Joint B.07.06 approved design / BOQ approved BOQ REA pending - co-funding 8 months Apr 2012 funding of Rural sub county bunywisa-mundongo managem pending from REA- and connection fee community to be electrification agency and ent contribution both sub counties mobilised by March but bottleneck - community selected by REA 40 million Ush. VAT to be crucial economic importance but slow deducted REA procurement: 9 months + 8 months works

Extension of electricity- co- Extension of electricity grid to Kisinga - works / REA Ush 279,264,255 € 90,085 Joint B.07.06 REA approved design / BOQ approved BOQ REA - co-funding and 8 months Apr 2012 funding of Rural Kagando Nsenyi - Kiburara- Kajwenge 33kV managem Feb 2012 - community connection fee community to be mobilised electrification agency and line of route length 2.95km, two distribution ent contribution so far Ush 18 by March but bottleneck - crucial community transformers that is 100kVA and 50kVA selected by REA million - disagreements as economic importance but slow REA 33kV/LV and Low voltage network of 3 -phase earlier payments no procurement: 9 months + 8 months works and 1-phase 1.60km and 22.70km respectively. connection. VAT to be deducted Extension of electricity- co- Extension of electricity grid to Munkunyu- works / REA Ush 223,113,137 € 71,972 Joint B.07.06 REA approved design / BOQ in approved BOQ REA - co-funding and 8 months Apr 2012 funding of Rural kanyampara - mailo kumi/Kiima foods. 33kV managem Feb 2012 - community connection fee community to be mobilised electrification agency and line of route length 2.43km, three distribution ent contribution so far 21 million by March but bottleneck - crucial community transformers that is 100kVA, 2x50kVA selected by REA Ush. VAT to be deducted economic importance but slow REA 33kV/LV transformers and Low voltage procurement: 9 months + 8 months works network of 3 -phase and 1-phase 1.94km and 14.4km respectively Extension of electricity- Rehabilitation of nyakatonziUnion Seed farm works/ Ush 50,000,000 € 16,129 Joint B.07.06 materials delivered on site but delays because of slow local contribution, 1 month done - Umeme Rukoki seedfarm electricity grid line. 33KV 5 km - 50KVA Umeme managem works prevented by procurement contractor Umeme and remainin transformer ent compensation claims squatters - compensation claims - tender managed by g Umeme line will now be erected in road Umeme - because of compensation claims managem reserve albeit at higher cost line redirected with additional cost of 55 ent million Ush - unclear whether NFCU can NFCU / fund Umeme Administration 6,480,000 € 2,090 Joint cancelled due to lack this is an important activity but carried training DTPC & SC managem preparation and follow-up forward since 2010. It better carried out concept papers: focus on ent under regie to get the required expertise - feasibility and cost benefit feasibility is better done sector specific analysis B.01.02 KSE?DC Retooling departments: Retooling departments: supply 3 laptops & 1 supplies Ush 8,325,000 € 2,685 Joint finalised - delivered 10th April needed to be advertised after selective 1 month 2011-Q2 C/152/ supply 3 laptops & 1 desktop managem Mercury 2011 bidding PPDA had few bidders and high 2010-11 desktop ent B.01.07 prices KSE/SUP supply of 5 photocopy machines supplies Ush 23,305,000 € 7,518 Joint award in early Dec 2011 - VAT payment LG or MoFEDP. Brief case 1 month 2012 - L/2011- managem agreement signed 8th Feb 2012 company without stocks - first supplied Q1 12/ 00118 ent Planet Associates models were not compliant tender retooling LLG - supply of specifications. Further delays expected 5 photocopy machines B.01.07 KSE/SUP retooling LLG - supply of supply of 28 laptops, 3 desk tops and 14 laser supplies Ush 60,715,000 € 19,585 Joint award in early Dec 2011 - tender combined with other funding 1 month 2012 - L/2011- 28 laptops, 3 desk tops and printers managem Mercury delivered 24/12/2012 - sources, this refers to KDPRP order only Q1 12/ 00119 14 laser printers ent B.01.07 finalised retooling - wiring of sub electrical installation works Ush 10,800,000 € 3,484 Joint 3 bidders but only 2 eligible decision contracts committee pending - 2 months\ 2012 - county offices and health managem but prices very high 24 - 27 consider retendering or move to regie Q1 to be selected facilities : Kiisnga, ent million Ush budget Kyondo and Kyarumba B.01.07 KSE/SUP supply of 5 generators >4500 KVA supplies Ush 20,650,000 € 6,661 Joint award in early Dec 2011 - need inspection quality generator before 1 month 2012 - L/2011- retooling LLG - supply of 5 managem Bulkon contract signed 13/01/2012. award - VAT payment LG Q1 12/ 00122 generators >4500 KVA ent B.01.07 delivered 30/01/2012

UGA0601011 - public contracts 2012-02-11.xls 02/04/2012 4 de 6 pages Services Tender Name of the tender Brief description of the tender Kind of Curr Amount Amount Euros Execution Budget Supplier(s) Progress of tender Remarks Date(s) / Date(s) / Nr tender ency (Estimated/re (Estimated mode codes(s) Period(s) Period(s) alized) /realized) Execution Payment

KSE/SUP retooling LLG - supply of supply of 13 metal file cabinets, 4000 suspension filessupplies for the cabinets Ush and 1 office safe € - Joint not awarded because of high sole bidder - no income tax clearance - 1 month 2012 - L/2011- 13 metal file cabinets, managem prices need quotations from prequalified bidders Q1 12/ 00123 4000 suspension files for ent VAT payment LG. request contracts the cabinets and 1 office committee for selective bidding based on safe quotations of genuine companies B.01.07 KSE/SUP retooling LLG - supply of supply of furniture: 191 office chairs, 147 office supplies Ush 18,992,100 € 6,126 Joint award in early Dec 2011 - need sample to be inspected before production 3 months 2012 - L/2011- furniture: 191 office chairs, benches and 19 office tables. managem approval solicitor general entire lot - VAT payment LG Q2 Mbuba 12/ 00124 147 office benches and 19 ent office tables. B.01.07 KSE/SUP retooling LLG - supply of supply of furniture: 29 office desks, 27 three supplies Ush 11,172,000 € 3,604 Joint award in early Dec 2011 - need sample to be inspected before production 3 months 2012 - L/2011- furniture: 29 office desks, seater school desks, 1 pigeon hole shelf, 2 notice managem approval solicitor general entire lot Q2 12/ 00125 27 three seater school boards ent Mbamba desks, 1 pigeon hole shelf, 2 notice boards B.01.07 KSE/SUP retooling LLG - supply of supplies Ush 11,910,000 € 3,842 Joint award in early Dec 2011 - need sample to be inspected before production 3 months 2012 - L/2011- furniture: 16 cupboards, 5 managem approval solicitor general entire lot Q2 12/ 00126 bookshelves, 17 single beds. ent supply of furniture: 16 Amdan khan cupboards, 5 bookshelves, 17 single beds. supply of furniture: 16 cupboards, 5 bookshelves, 17 single beds. B.01.07 Community development KSE/SUP Community development - supply of vocational training toolkits: supplies Ush € - Joint request direct supply based on no bidder need look for quotations PPDA 3 weeks 2012-Q2 L/2011- supply of vocational carpentry & mechanical tools managem quotations - decision contracts and reduced order as MTR is advising to 12/ 00162 training toolkits: carpentry ent no bidder committee pending phase out vocational training VAT & mechanical tools , payment LG B.09.06 KSE/SUP Community development - supply of vocational training toolkits – 85 sewing supplies Ush 31,293,600 € 10,095 Joint delivered and paid - VAT price high - 45% above market cost but 3 weeks Jan 2012 L/2011- supply of vocational machines (reduced to 45) managem payment by district - number apporved contracts committee in order to 12/ 00118 training toolkits – 85 sewing ent Jennex reduced to 45 as vocational move on- VAT payment LG machines training phased out and high B.09.06 costs KSE/SUP Community development supply of vocational training toolkits – hairdressingsupplies , shoe making Ush € - Joint no bidder need look for quotations PPDA 3 weeks 2012-Q2 L/2011- supply of vocational managem and reduced order as MTR is advising to 12/ 00118 training toolkits – ent phase out vocational training - VAT hairdressing B.09.06 payment LG KSE/D Community development Procurement of 100 black boards Goods Ush 3,930,000 € 1,268 Joint B.09.04 trucks implemented 1 month 2011-Q2 CC/ Supply of black boards managem enterprises for FAL ent

Production Department € - Joint KSE/WK Muhokya irrigation works irrigation: 3 weirs and 1200 metres of stone works Ush 110,203,065 € 35,549 managem Joint B.04.02 Amdan khan award in early Dec 2011 - need none of the bidders had irrigation 4 months 2012 - S/2011- lining, cattle trough construction managem approval solicitor general and construction experience - strict Q1- Q2 12/ ent BTC Uganda lawyer supervision required - interference rainy 00121/U season pproval contrcats committee GA178 pending KSE/SUP tourism - supply of wooden supply of wooden frames with glass cover for supplies Ush 3,624,075 € 1,169 Joint award in early Dec 2011 - need sample to be inspected before production 1 month 2012 - L/2011- frames with glass cover for tourism maps – 80 pieces managem approval solicitor general entire lot Q1 Mbuba 12/ 00127 tourism maps – 80 pieces ent B.01.07

KSE/SUP horticulture - supply mobile horticulture - supply mobile compressor supplies Ush € - Joint B.04.02 no bidder no bidder - abandon tender as KDPRP is L/2011- compressor sprayer sprayer managem phasing out of horticulture 12/ 00150 ent

UGA0601011 - public contracts 2012-02-11.xls 02/04/2012 5 de 6 pages Services Tender Name of the tender Brief description of the tender Kind of Curr Amount Amount Euros Execution Budget Supplier(s) Progress of tender Remarks Date(s) / Date(s) / Nr tender ency (Estimated/re (Estimated mode codes(s) Period(s) Period(s) alized) /realized) Execution Payment

KSE/SVC Commerce: Survey of Commerce: Survey of investment services Ush € - Joint B.04.07 no bidder abandon tender given limited remaining time S/2011- investment opportunities in opportunities in Kasese District managem span or look for PPDA pre qualified bidders 12/ 00034 Kasese District ent establishment 3 pilot central washed coffee supplies Ush € - Joint B.04.02 feasibility study and farmer request to move procurement under egie 2 months 2012-Q3 establishment 3 pilot central stations in the District -competitive business managem organisations identified given complex nature (specialised and washed coffee stations in plans ent suppliers abroad) the District -competitive Landsbusiness : Preparation plans KSE/SVC structure plans Preparation structure plans (topographical, services Ush 30,173,925 € 9,734 Joint B.08.05 award in early Dec 2011 - 13th only tender for Rugendabara received - 4 months 2012 - S/2011- (topographical, cadastral, cadastral, zoning map, socio-economic survey) managem Jan award need for Kinyamaseke to be added if also Q1 - Q2 12/ 00042 zoning map, socio- for Rugendabara & Kinyamaseke town boards ent Barugah planning PPDA qualified - submission to contracts economic survey) for consultants committee Rugendabara & Kinyamaseke town boards € -

Fisheries € - KSE/DC Supply of fibre glass boat Procurement of 1 fibre glass boat supplies Ush 20,000,000 € 6,452 Joint B.04.04 Fisheries Implemented and boat used for 1 month 15th C/138/20 managem Training patrols April 10-11 ent Institute 2011 KSE/SUP cage fish farming trials - cage fish farming trials - supply of fish feeds, supplies Ush 17,560,000 € 5,665 Joint B.04.04 award in early Dec 2011 - need amount exceeds budget - need to reduce 4 months 2012 - L/2011- supply of fish feeds, fingerlings and seine nets managem Rwenzori Hatchery approval solicitor general scope of supplies - need staggered Q1 - Q2 12/ 00154 fingerlings and seine nets ent supplies to avoid waste

UGA0601011 - public contracts 2012-02-11.xls 02/04/2012 6 de 6 pages Budget vs Actuals (Year to Date) of UGA0601011

Project Title : Kasese District Rural Community Development Programme - Phase II

Budget Version: F03 Currency : EUR YtD : Report includes all valid transactions, registered up to today

Status Fin Mode Amount Start - 2011Expenses 2012 Total Balance % Exec 0,00 0,00 0,00 0,00 AKASESE LG & LLG S CAPACITY AND LOCAL ECONOMIC 0,00 ?% 01 Prioritized investments in Dicstrict and LLG Dev Plans 0,00 0,00 0,00 0,00 0,00 ?% 01 Develop annual work plans and budgets based on development COGES 0,00 0,00 0,00 0,00 0,00 ?% 02 Implement and monitor activities stated in the annual work plans COGES 0,00 0,00 0,00 0,00 0,00 ?% 03 Implement LED (40% of DDF & LDF) COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Servicing costs for investments (15% of DDF & LDF) COGES 0,00 0,00 0,00 0,00 0,00 ?% 05 Reserve fund for the disadvantaged (15% of DDF & LDF) COGES 0,00 0,00 0,00 0,00 0,00 ?% 02 Local revenue generation and collection in sustainable 0,00 0,00 0,00 0,00 0,00 ?% 01 Implement local revenue enhancement strategies (6% of DDF) COGES 0,00 0,00 0,00 0,00 0,00 ?% 03 District capacity strenghtened 0,00 0,00 0,00 0,00 0,00 ?% 01 Implement prioritized capacity building activities (12% of DDF) COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 LLG capacity strenghtened 0,00 0,00 0,00 0,00 0,00 ?% 01 Implement prioritized capacity building activities (12% of DDF) COGES 0,00 0,00 0,00 0,00 0,00 ?% 05 Finance priorities through District Development Fund and 0,00 0,00 0,00 0,00 0,00 ?% 01 national execution - transfer to District COGES 0,00 0,00 0,00 0,00 0,00 ?% 3.071.200,00 818.276,85 818.276,85 2.252.923,15 BKASESE DISTRICT BUDGET LINES 0,00 27% 01 Management support service 137.000,00 66.821,030,00 66.821,03 70.178,97 49% 01 CAO's office COGES 17.000,00 5.721,08 0,00 5.721,08 11.278,92 34% 02 Human Resource Management COGES 60.000,00 36.791,060,00 36.791,06 23.208,94 61% 03 County Administration COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Information and Public Relations COGES 1.000,00 0,00 0,00 0,00 1.000,00 0% 05 Office Support Services COGES 0,00 0,00 0,00 0,00 0,00 ?%

REGIE 971.515,00 577.924,32 0,00 577.924,32 393.590,68 59% COGEST 3.071.200,00 818.276,85 0,00 818.276,85 2.252.923,15 27% TOTAL 4.042.715,00 1.396.201,17 0,00 1.396.201,17 2.646.513,83 35% Budget vs Actuals (Year to Date) of UGA0601011 Printed on woensdag 15 februari 2012 page: 1 Budget vs Actuals (Year to Date) of UGA0601011

Project Title : Kasese District Rural Community Development Programme - Phase II

Budget Version: F03 Currency : EUR YtD : Report includes all valid transactions, registered up to today

Status Fin Mode Amount Start - 2011Expenses 2012 Total Balance % Exec 06 Registration of births, Marriages and Deaths COGES 0,00 0,00 0,00 0,00 0,00 ?% 07 Assets and Facilities Management COGES 56.000,00 24.308,890,00 24.308,89 31.691,11 43% 08 Police COGES 0,00 0,00 0,00 0,00 0,00 ?% 09 Prisons COGES 0,00 0,00 0,00 0,00 0,00 ?% 10 Records Management COGES 1.000,00 0,00 0,00 0,00 1.000,00 0% 11 Resource Center COGES 2.000,00 0,00 0,00 0,00 2.000,00 0% 02 Finance 80.000,00 10.319,150,00 10.319,15 69.680,85 13% 01 Administration Office COGES 15.000,00 9.619,42 0,00 9.619,42 5.380,58 64% 02 Revenue COGES 65.000,00 699,73 0,00 699,73 64.300,27 1% 03 Budgeting COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Expenditure COGES 0,00 0,00 0,00 0,00 0,00 ?% 05 Accounting COGES 0,00 0,00 0,00 0,00 0,00 ?% 03 Council, commission & boards 24.500,00 17.596,020,00 17.596,02 6.903,98 72% 01 Clerk to Council COGES 1.600,00 1.518,90 0,00 1.518,90 81,10 95% 02 Contracts Committee COGES 3.000,00 350,70 0,00 350,70 2.649,30 12% 03 District Service Commission COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 District Land Board COGES 0,00 0,00 0,00 0,00 0,00 ?% 05 LG Public Accounts Committee COGES 0,00 0,00 0,00 0,00 0,00 ?% 06 Council COGES 19.900,00 15.726,420,00 15.726,42 4.173,58 79% 07 Standing Committee COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Production & marketing 484.000,00 130.428,700,00 130.428,70 353.571,30 27% 01 Agricultural Production Office COGES 0,00 0,00 0,00 0,00 0,00 ?%

Project Title : Kasese District Rural Community Development Programme - Phase II

Budget Version: F03 Currency : EUR YtD : Report includes all valid transactions, registered up to today

Status Fin Mode Amount Start - 2011Expenses 2012 Total Balance % Exec 02 Crops COGES 140.000,00 18.869,830,00 18.869,83 121.130,17 13% 03 Veterinary/ livestock production COGES 165.000,00 56.014,750,00 56.014,75 108.985,25 34% 04 Fisheries COGES 25.000,00 9.543,76 0,00 9.543,76 15.456,24 38% 05 Vermin Control COGES 0,00 0,00 0,00 0,00 0,00 ?% 06 Entomology COGES 0,00 0,00 0,00 0,00 0,00 ?% 07 Commercial Services and Trade COGES 154.000,00 46.000,360,00 46.000,36 107.999,64 30% 05 Health services 49.600,00 12.863,620,00 12.863,62 36.736,38 26% 01 District Health Officer (DHO) COGES 3.000,00 0,00 0,00 0,00 3.000,00 0% 02 Primary Health Care COGES 0,00 0,00 0,00 0,00 0,00 ?% 03 Health Education COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Health Visitation COGES 0,00 0,00 0,00 0,00 0,00 ?% 05 Health Inspection COGES 0,00 0,00 0,00 0,00 0,00 ?% 06 Disease Control COGES 0,00 0,00 0,00 0,00 0,00 ?% 07 Curative Services COGES 0,00 0,00 0,00 0,00 0,00 ?% 08 Environmental Sanitation COGES 0,00 0,00 0,00 0,00 0,00 ?% 09 Maternity and Child Health COGES 0,00 0,00 0,00 0,00 0,00 ?% 10 Vector Control COGES 0,00 0,00 0,00 0,00 0,00 ?% 11 Medical Supplies COGES 0,00 0,00 0,00 0,00 0,00 ?% 12 District Hospitals COGES 0,00 0,00 0,00 0,00 0,00 ?% 13 Lower Health Units COGES 31.600,00 3.566,13 0,00 3.566,13 28.033,87 11% 14 Sub Districts Health Center COGES 15.000,00 9.297,49 0,00 9.297,49 5.702,51 62% 06 Education & sports 458.100,00 174.117,050,00 174.117,05 283.982,95 38%

Project Title : Kasese District Rural Community Development Programme - Phase II

Budget Version: F03 Currency : EUR YtD : Report includes all valid transactions, registered up to today

Status Fin Mode Amount Start - 2011Expenses 2012 Total Balance % Exec 01 District Education Office COGES 3.000,00 52,25 0,00 52,25 2.947,75 2% 02 Inspection COGES 3.000,00 131,38 0,00 131,38 2.868,62 4% 03 Sports COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Special Education COGES 16.000,00 5.144,23 0,00 5.144,23 10.855,77 32% 05 Uganda Primary Education COGES 414.000,00 164.887,970,00 164.887,97 249.112,03 40% 06 School Facilitation Grant COGES 0,00 0,00 0,00 0,00 0,00 ?% 07 Secondary Education COGES 2.100,00 2.097,90 0,00 2.097,90 2,10 100% 08 Tertiary Education COGES 20.000,00 1.803,32 0,00 1.803,32 18.196,68 9% 09 Public libraries COGES 0,00 0,00 0,00 0,00 0,00 ?% 07 Works & urban planning 1.534.700,00 300.670,970,00 300.670,97 1.234.029,03 20% 01 Works Office COGES 70.000,00 34.123,020,00 34.123,02 35.876,98 49% 02 Civil COGES 400.000,00 27.083,500,00 27.083,50 372.916,50 7% 03 Water COGES 170.000,00 15.456,160,00 15.456,16 154.543,84 9% 04 Mechanical Engineering COGES 0,00 0,00 0,00 0,00 0,00 ?% 05 Buildings COGES 494.700,00 46.699,430,00 46.699,43 448.000,57 9% 06 Electrical Engineering COGES 400.000,00 177.308,860,00 177.308,86 222.691,14 44% 08 Natural resources & environment 135.000,00 33.997,700,00 33.997,70 101.002,30 25% 01 Administrative Office COGES 5.000,00 0,00 0,00 0,00 5.000,00 0% 02 Forests COGES 65.000,00 30.093,590,00 30.093,59 34.906,41 46% 03 Wetlands COGES 30.000,00 434,45 0,00 434,45 29.565,55 1% 04 Environment COGES 15.000,00 2.855,50 0,00 2.855,50 12.144,50 19% 05 Land Management COGES 20.000,00 614,16 0,00 614,16 19.385,84 3%

Project Title : Kasese District Rural Community Development Programme - Phase II

Budget Version: F03 Currency : EUR YtD : Report includes all valid transactions, registered up to today

Status Fin Mode Amount Start - 2011Expenses 2012 Total Balance % Exec 09 Community based services 64.000,00 10.389,730,00 10.389,73 53.610,27 16% 01 Administrative Office COGES 0,00 0,00 0,00 0,00 0,00 ?% 02 Probation and Social Welfare COGES 0,00 0,00 0,00 0,00 0,00 ?% 03 Social Rehabilitation COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Community development COGES 26.500,00 329,27 0,00 329,27 26.170,73 1% 05 Gender COGES 0,00 0,00 0,00 0,00 0,00 ?% 06 Children and Youth COGES 15.000,00 4.319,61 0,00 4.319,61 10.680,39 29% 07 Disability and Elderly COGES 15.000,00 506,00 0,00 506,00 14.494,00 3% 08 Culture COGES 0,00 0,00 0,00 0,00 0,00 ?% 09 Labour COGES 0,00 0,00 0,00 0,00 0,00 ?% 10 Women Councils COGES 0,00 0,00 0,00 0,00 0,00 ?% 11 Functional Adult Literacy COGES 7.500,00 5.234,85 0,00 5.234,85 2.265,15 70% 10 Planning unit 84.300,00 51.795,420,00 51.795,42 32.504,58 61% 01 Planning Office COGES 67.000,00 48.841,870,00 48.841,87 18.158,13 73% 02 Statistics COGES 10.500,00 540,95 0,00 540,95 9.959,05 5% 03 Population COGES 0,00 0,00 0,00 0,00 0,00 ?% 04 Projects COGES 0,00 0,00 0,00 0,00 0,00 ?% 05 Development Planning (LDF sub county allocations included ) COGES 1.800,00 1.797,41 0,00 1.797,41 2,59 100% 06 Management Information Systems COGES 0,00 0,00 0,00 0,00 0,00 ?% 07 Operational Planning COGES 0,00 0,00 0,00 0,00 0,00 ?% 08 Monitoring and Evaluation COGES 5.000,00 615,19 0,00 615,19 4.384,81 12% 11 Internal Audit 20.000,00 9.277,46 0,00 9.277,46 10.722,54 46%

Project Title : Kasese District Rural Community Development Programme - Phase II

Budget Version: F03 Currency : EUR YtD : Report includes all valid transactions, registered up to today

Status Fin Mode Amount Start - 2011Expenses 2012 Total Balance % Exec 01 internal audit COGES 20.000,00 9.277,46 0,00 9.277,46 10.722,54 46% 971.515,00 577.924,32 577.924,32 393.590,68 ZGENERAL MEANS 0,00 59% 01 Staff 666.000,00 444.013,930,00 444.013,93 221.986,07 67% 01 Technical assistant REGIE 570.000,00 396.218,130,00 396.218,13 173.781,87 70% 02 Programme assistant REGIE 96.000,00 47.795,800,00 47.795,80 48.204,20 50% 02 Investment 40.000,00 31.678,550,00 31.678,55 8.321,45 79% 01 Office equipment REGIE 10.000,00 6.877,01 0,00 6.877,01 3.122,99 69% 02 Vehicles REGIE 30.000,00 24.801,540,00 24.801,54 5.198,46 83% 03 Operational expenditure 176.800,00 67.040,190,00 67.040,19 109.759,81 38% 01 Consultancy services REGIE 80.000,00 29.779,970,00 29.779,97 50.220,03 37% 02 Maintenance vehicles REGIE 24.000,00 12.067,130,00 12.067,13 11.932,87 50% 03 Operational cost vehicles REGIE 21.000,00 12.005,200,00 12.005,20 8.994,80 57% 04 Maintenance office equipment REGIE 4.000,00 1.050,23 0,00 1.050,23 2.949,77 26% 05 Office supplies REGIE 20.400,00 6.972,01 0,00 6.972,01 13.427,99 34% 06 Missions REGIE 12.200,00 6.765,95 0,00 6.765,95 5.434,05 55% 07 Financial cost REGIE 2.400,00 -7.047,76 0,00 -7.047,76 9.447,76 -294% 08 Telecommunication REGIE 12.800,00 5.447,46 0,00 5.447,46 7.352,54 43% 04 Audit and Monitoring and evaluation 88.715,00 34.949,270,00 34.949,27 53.765,73 39% 01 Monitor and Evaluation REGIE 23.000,00 23.665,550,00 23.665,55 -665,55 103% 02 Audit REGIE 40.000,00 11.283,720,00 11.283,72 28.716,28 28% 03 Balance formulation REGIE 25.715,00 0,00 0,00 0,00 25.715,00 0% 99 Conversion rate adjustment 0,00 242,38 0,00 242,38 -242,38 ?%

Project Title : Kasese District Rural Community Development Programme - Phase II

Budget Version: F03 Currency : EUR YtD : Report includes all valid transactions, registered up to today

Status Fin Mode Amount Start - 2011Expenses 2012 Total Balance % Exec 98 Conversion rate adjustment REGIE 0,00 242,38 0,00 242,38 -242,38 ?% 99 Conversion rate adjustment COGES 0,00 0,00 0,00 0,00 0,00 ?%