OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2017

OFFICE OF THE AUDITOR GENERAL UGANDA

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Table of contents

List of acronyms ...... iii

Key Audit Matters ...... 2

Emphasis of Matter ...... 2

 Outstanding Salary Arrears ...... 2

Other matters ...... 2

 Mischarge of Expenditure ...... 2

 Lack of Land Titles ...... 3

 Understaffing ...... 3

 Inadequate facilities in Primary Schools ...... 4

Management’s Responsibility for the Financial Statements ...... 4

Auditor’s Responsibilities for the Audit of the Financial Statements ...... 5

APPENDICES...... 7

Appendix i: Mischarged Expenditure ...... 7

Appendix ii: Lack of Land Titles ...... 8

Appendix iii: Understaffing ...... 17

List of acronyms

DLG District Local Government DMO District Medical Officer HC Health Centre ICT Information Communication Technology ISSAI International Standards of Supreme Audit Institution LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 MMHS Management of Medicines and Health Supplies Manual MoESTS Ministry of Education Science and Technology and Sports MoFPED Ministry of Finance Planning and Economic Development MRDT Malaria Rapid Test NMS National Medical Stores PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets UDHR Universal Declaration of Human Rights UGX Uganda Shillings URA Uganda Revenue Authority USMID Uganda Support to Municipal Infrastructure Development UWEP Uganda Women Empowerment Program VAT Value Added Tax WHT Withholding Tax YLP Youth Livelihood Program

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF FOR THE YEAR ENDED 30TH JUNE 2017

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Kisoro District Local Government which comprise the Statement of Financial Position as at 30th June 2017, and the Statement of Financial Performance, Statement of Changes in Equity and statement of Cash flows together with other accompanying statements for the year then ended ,and notes to the financial statements ,including a summary of significant accounting policies.

In my opinion, the accompanying financial statements are prepared, in all material respects, the financial position of Kisoro District Local Government as at 30th, June 2017, and its financial performance and its cash flows for the year then ended in accordance with the Local Governments Financial and Accounting Manual, 2007 and Public Finance Management Act 2015.

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

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Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements taken as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters; I have determined that there are no key audit matters to communicate in my report.

Emphasis of Matter I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements:

 Outstanding Salary Arrears Included in the employee costs of UGX.22, 422,658,649 under note 6 to the financial statement are salary arrears amounting to UGX.102, 647,660 which were outstanding by the end of the financial year contrary to the regulations. The Accounting Officer explained that Council requested Ministry of Finance to release funds but in vain, however they were instead considered under FY 2017/2018 Budget.

The Accounting Officer should ensure that salary arrears are paid.

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

 Mischarge of Expenditure The Government Chart of Accounts, 2016, defines the nature of expenditures for each item code. The intention is to facilitate better and consistent classification of financial transactions and also track budget performance per item.

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However, I observed that during the year under review, a total of UGX.130,891,050 was charged on wrong expenditure items as shown in appendix i. Mischarge of expenditure impacts on the credibility of the financial statements since the actual expenditure figures reported on the items may not reflect the true amounts expended on them. The Accounting Officer attributed the shortcoming to failure to internalize the Government Chart of Accounts, during budgeting execution.

The Accounting Officer should ensure that expenditure items are appropriately charged in compliance with the Government Chart of Accounts.

 Lack of Land Titles Regulation 58(4) of Local Governments Financial and Accounting Regulations 2007 (LGFARs) requires the properties, and assets of a Local Government to be properly registered, titles issued and valued. However, it was observed that the District Council did not have titles to its land as shown in appendix ii. Consequently, the Council land is exposed to the risk of encroachment and disputes. The Accounting Officer explained that Council had so far acquired three (3) land titles, three (3) were surveyed but not titled and others registered as freehold awaiting surveying and promised that by 2018/2019 all the land will be titled.

I advised the Accounting Officer to ensure that the land titles are secured.

 Understaffing The District has an approved staff structure of 348 positions. Out of the approved staff structure only 239 (69%) are filled leaving 109 vacant positions (31%) positions as shown in appendix iii. Understaffing overstretches the available staff beyond their capacity, creates job- related stress to the fewer staff and negatively affects the level of public service delivery to the community.

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The Accounting Officer explained that the Ministry of Public service put restrictions on recruitment to availability of the wage bill and to specific cadre of vacancies. The Accounting Officer should continue engaging the Ministry of Public Service and the Ministry of Finance Planning and Economic Development to address the matter.

 Inadequate facilities in Primary Schools Inspections carried out in 40 schools revealed a number of challenges that affect provision of education services as highlighted below; The minimum standards indicators for the Primary schools revealed that the facilities for the Schools in form of classrooms, teachers, latrines and furniture are inadequate. The Accounting Officer attributed the inadequate facilities to lack of funding by the Central Government. The Accounting Officer should continue engaging the Ministry of Education and Sports and the other stakeholders to ensure that the school facilities are improved.

Management’s Responsibility for the Financial Statements Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kisoro District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Kisoro District’s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kisoro District, and using the Local Governments Financial and Accounting Manual, 2007 and Public Finance Management Act 2015 unless the Accounting Officer has a realistic alternative to the contrary.

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

Auditor’s Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.  Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are

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inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Kisoro District to fail to deliver its mandate.  Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

John F.S. Muwanga AUDITOR GENERAL KAMPALA 7th December, 2017

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APPENDICES Appendix i: Mischarged Expenditure Posting Bank Cr. Pay to Description EFT No. Amount Department Vr. No Wrong Right Code Date Account Bank Account code No. Name Name/Paye Charge e d 2/25/2017 KS/B- STANBI MURAMBA Q3-UPE 526990204765 3,619,801 EDUCATION PV- 263311 263104 0035 C BANK P.S. Capitation 6 ED00226 2/27/2017 KS/B- STANBI MURORA SUB Q3- 526990204766 2,800,700 ADMINISTRAT PV- 263102 263104 0035 C COUNTY Unconditional 0 ION AD00588 ACCOUNT Grant 2/27/2017 KS/B- STANBI MURAMBA Q3- 526990204766 4,501,850 ADMINISTRAT PV- 263102 263104 0035 C SUB COUNTY Unconditional 1 ION AD00589 ACCOUNT Grant 2/27/2017 KS/B- STANBI NYAKABANDE Q3- 526990204766 3,521,520 ADMINISTRAT PV- 263102 263104 0035 C SUB COUNTY Unconditional 2 ION AD00590 Grant 2/27/2017 KS/B- STANBI NYAKINAMA Q3- 526990204766 2,863,250 ADMINISTRAT PV- 263102 263104 0035 C SUB COUNTY Unconditional 3 ION AD00591 Grant 2/27/2017 KS/B- STANBI COMBINE Constr. of 526990204769 67,180,830 WORKS PV- 281503 312104 0035 C TECHN. Mumateke 2 WK00785 SERVICES GFS LTD 4/3/2017 KS/B- STANBI UPRIGHT Protection of 526990204789 2,926,929 WORKS PV- 281503 312104 0035 C CONTRACTO Iryabirahiras 8 WK00786 RS CO.LTD pring 4/3/2017 KS/B- STANBI UPRIGHT Protection of 526990204789 2,626,041 WORKS PV- 281503 312104 0035 C CONTRACTO Nyabwihorek 9 WK00787 RS CO.LTD o spring

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4/3/2017 KS/B- STANBI NDAGAJOSE Protection of 526990204790 2,824,416 WORKS PV- 281503 312104 0035 C BUILDERS Murukore 5 WK00793 CO.LTD spring B 8/3/2017 KS/B- CRANE SUNDRY Road gang 526990204791 13,223,572 WORKS PV- 263367 228001 0035 BANK DEPOSIT JAN 2017 4 WK00796 ACCOUNT 8/3/2017 KS/B- CRANE SUNDRY Road gang 526990204791 12,902,141 WORKS PV- 263367 228001 0035 BANK DEPOSIT DEC 2016 5 WK00797 ACCOUNT 8/3/2017 KS/B- CRANE KDLG CRANE Rehabilitation 526990204792 4,850,000 WORKS PV- 281503 312104 0035 CASH A/C of Rwafi 1 WK04589 bridge 6/23/2017 KS/B- STANBI NILE 15HP 526990205935 7,050,000 Production PV- 224006 312202 0035 C FISHING CO. OUTBOARD 4 PR00366 LTD ENGINE TOTAL 130,891,05 0

Appendix ii: Lack of Land Titles

Location / Land Title Description Remarks address reference

NYARUSIZA SUB-COUNTY Land of Approx. 1 acre used as the sub-county Headquarters in Occupied by Nyarusiza sub-county Headquarters. Not surveyed Sagitwe village, Mabungo Parish and titled Land of Aprox. ¾ acres in Buhima village, Mabungo Parish Used as Mabungo parish Headquarters Land of Approx. 1/6 acres in Kabaya village, Gasovu parish Used by Gasovu Parish Headquarters Land of approx 1 acre in Bushoka village Gasovu parish Used by Gasovu parish Land of Approx 1/5 acres in Gasovu village, Gasovu parish Used by Gasovu parish. Land of Approx. 1/8 acres Ndago village, Gasovu parish Used by Gasovu parish

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Land of Aprox. 4 acres at Buhangura village Mabungo parish Used by Mabungo parish Land of approx. 0.5 acres at Matyazo village, Rukongi parish. Used by the parish and it’s a flat and agricultural area Land of approx. 3.5 acres in village, Rukongi parish Used as grazing land Land of approx. 0.5 acres in Rukere village, Gitenderi parish. It’s a flat area Land of Approx 5.5 acres in Rukere village, Gitenderi Parish Open land with both hilly and flat used for grazing animals. Land of approx. ¼ acres in Nzogera village, Gitenderi parish It’s a flat area Land of approx. 0.5 acres in Mubande village Gitenderi Parish It’s a flat area Land of Approx. ¼ acres at Mubande village, Gitenderi Parish It’s a flat area Land of Approx. 90 acres at Rugina Crosses from Gitenderi into Rukongi parishes and part of it is arable for agriculture while the rest is barren CHAHI SUB- Not Land of approx. 3 acres at Musonga hill Top in Nyamigenda village, Bear land COUNTY surveyed Rutare parish and titled Land of approx. 3 acres at Nyamigenda hill in Nyamigenda village, Bear land Rutare parish Land of Approx. 3 acres on Nyamwesero hill in Nyamigenda village, Land is followed Rutare Parish Land of approx. 1.5 acres at Gahuru Sand Hill in Gahuru village, Land is planted with Trees Rutare Parish Land of Approx. 2 acres in Kanyamicucu village in Rutare parish Land is conducive for Agriculture. Land of approx 1.5. acres Chanika Trading Centre Land is used as a market and there are market lockups. Land of Approx. 2 acres at Chahi Sub-county Headquarters. Chahi sub-county Headquarters established on the land Land of approx. 1 acre in Rubagabaga village, Rutare parish Has a cope centre of Nyabihuniko Land at Katarara Hill in Kabira village, Rutare parish of approx. 3 Tree planted there acres Land of approx. 2 acres on Rutare Hill, Rutare village, Rutare parish It is open space at the hill top that is barren Land of approx. 0.5 acres at Kinyababa in Kinyababa village, Rutare Land is conducive for Agriculture. parish Land of approx. 1/4 acres in Rubagabaga village, Rutare parish Accommodates Nturo market Land of approx. 7 acres at Nyarukumba in Rukoro village, Hired out by Chahi sub county Local Government

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Nyakabingo parish Land of approx. 3 acres at Rwankoni hill top in Rwankoni village, Land planted with trees Nyakabingo parish Land of approx 0.1 acres at Kwabuterura Hill top in Gahunga Land planted with trees Village, Nyakabingo Parish. Land of Approx 4 acres in Nyakabingo Hill top in Masaka Village, Land planted with trees and with some Nyakabingo Parish. agricultural land Land of Approx. 0.5 acres in Bihanga Village, Nyakabingo Parish. Accommodates Iryaruhuri Market Land of Approx. ¼ acres at Iryamuganza in Busaro Village, The land is partially used for Agriculture while Muganza Parish there is also an Aid post under construction. Land of Approx. 0.5 acres on Busaro hill in Muganza Parish. The land is open with no activity on it and had been proposed for tree planting Land of Approx. 2 acres on Muganza hill top in Buhinga village, Open land at the Hill top proposed for tree Muganza Parish planting. NYAKABANDE Not Land of Approx. 25 acres Occupied and used by Nyakabande Sub- Nyakabande Sub-county Headquarters is located SUB-COUNTY surveyed county headquarters in Kanyabukungu Village, Gisorora Parish. there and part of the land is leased to Koinonia and titled Ministries. Land of Approx. 2.5 acres in Kiburara Village, Gisorora Parish. Accommodates Gisorora Parish Headquarters Land of Approx. 160 acres at RWIVOVO in Shozi Village, Gisorora The land is open and used as a refugee Transit Parish centre but in dispute with communities over claims of ownership with Kisoro District Local Government with a case at Chief Magistrate’s Court in Kabale. Land of approx. 3 acres in Shozi village, Gisorora parish along WORKS Camp land Kisoro- Kabale road Land of approx. 1/4 acres at KukanyirakubukambaGasiza parish WORKS Camp land along Nyakabande- Mutolere road Land of Approx. 1 acre in Ruburankono Village, Gasiza Parish. Accommodates Gasiza Parish Headquarters Land of Approx. 1.5 acres in Bihuru Village, Gasiza Parish Formerly a works camp. Land of Approx.1/4 acres in Chuho Village, Gasiza Parish Agricultural land Land of Approx.1/4 acres in Chibumba village, Rwingwe parish Accommodates Rwingwe Parish Headquarters Land of Approx. 16 acres in Butuga (MIRWA) near Gitundwe Formerly an open area but it is hired out for crop wetland/ Swamp in Rwingwe Parish. farming by Nyakabande sub county Local Government

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Land of approx. ¾ acres in Butuga Village, Rwinge Parish Accommodates Butuga play ground Land of Approx.2 acres in Kiraro, Rwingwe Parish Has a sand Hill that generates revenue to the Sub-county. Land of Approx. 2 acres on Burunga Hill, Rwingwe Parish Land is planted with trees NYUNDO SUB- Not Land of Approx. 50 acres at Kashinge in Rwebikonko. Kashinge Primary School established there with COUNTY surveyed the rest of the land being barren. and titled Land of Approx. 0.5 acres at Haryakabeka in Musezero village, Agricultural land Nyundo Parish. Land of Approx. 5 acres at Nyamisamba near Kabahunde trading Bukimbiri health Centre III located there. centre

Not Land of approx. 0.5 acres at Kashengye/ Kitondwa in Rulembo Barren land but planted with trees surveyed village, Nyundo Parish.

Not Land of approximately 5 acres at Nyamisamba near Kabahunde Accommodates Bukimbiri Health centre 111 surveyed Trading Centre Land of Approx. 2 acres at Hakigingi in Rusave Village, Nyundo Land initially a works Camp and now has a COPE Parish Centre. Not Land of Approx. 2 acres at Hamufumba Trading Centre in Buzaniro Has an Aid post established there. Surveyed Village, Nyundo Parish. and titled Land of Approx.15 acres at Ibambiro in Mukungu Village, Nyundo Land planted with trees. Parish. Land of Approx.4.5 acres at Kabahunde off Kabahunde road in Kiriba Land accommodates Village, Nyundo Parish. Nyundo Sub-county Local Government Headquarters Land of Approx. 3 acres at Nyamiyaga in Kiriba Village, Nyundo Arable land used for farming ( hired out by Parish Nyundo Sub-county Local Government) Land of Approx.1 acre at Kavugizo in Kariba Village, Nyundo parish. Land is barren at Hill top and trees are planted there. Land of Approx.1 acre at Buzaniro Village, (Kabuga) Nyundo Parish Trees planted at the land. Land of Approx. 2 acres at Butangatu in Mulehe Village, Bubuye Land is barren and cultivated with trees Parish Land of Approx.2 acres in Giseke Village, Kanyabwebwe in Bubuye Land is at the Hill top and trees are planted there.

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Parish. Land of Approx. 1.5 acres at Hakigingi/ Nyabihuniko in Nyarubuye Formerly a works camp and farming done there. Village, Bubuye Parish. Land at Mulehe of Approx. 1 acre in Musezero Village, Nyundo Has a Uniport for fish guard. Parish at Musezero Trading Centre Land of Approx. 0.5 acres at Mucha-Lake Mulehe landing site in The Land serves as a landing site for L.Mulehe. Musezero Village, Nyundo Parish. Land of Approx.3 acres at Mulehe in Mulehe Village, Bubuye Parish Accommodates Bubuye Aid post Land of Approx. ¼ acres at Rulembo in Rulembo Village, Nyundo Accommodates Rulembo communal tank Parish Nyumba Land of Approx.4.5 acres -Agricultural land presently hired out by Busanza Sub-county Local Government. BUSANZA SUB- Not Ntundwelandof Approx.2.5 acres in Buhumbu Parish The land is a former tailings disposal for the Kirwa COUNTY Surveyed Wolfram mine and titled Rugeyo land of approx.1/8 acres in Buhumbu parish Agricultural land Busanza sub-county headquarters land of approx. 35 acres Land occupied by Busanza Sub-county Headquarters. Kukyigingi land in Buhumbu Parish of Approx.1/12 acres Land is formerly a works camp and is now cultivated. Mugumira community forest reserve of approx. 2 acres in Buhumbu Land is local forest reserve. Parish Rwankima community forest reserve of Approx. 8 Acres in Buhumbu The land is a local forest reserve parish. Cyoka community forest reserve of approx.5 acres in Buhumbu Land is a local forest reserve parish Kiriba land in Buhumbu Parish of Approx. 1.5 Acres. Agricultural land hired out by Busanza Sub-county Local Government. Buhumbu parish headquarters land of Approx. 1 ¼ Acres. Land accommodates Buhumbu Parish Headquarters Nyanamo land of approx. 3 acres in Buhozi parish Agricultural land hired out by Busanza Sub- county. Buhozi parish headquarters’ land of approx 1/5 acres. Accommodates Buhozi parish Offices Cyoganyoni land in Buhozi parish of approx. 1/3 acres It’s a wet land. Kanyamatekelannd of approx.1/3 of an acre in Buhozi parish Trees are planted there.

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Murinzi land of approx. 4 acres in Gitovu parish Accommodates Gitovu parish Headquarters and the rest of land is Agricultural land Muhanguzi land of approx. 1 acre in Gitovu parish It’s agricultural land along Mupaka road. Gapfurizo land of approx.1/4 Acres. Arable land NYARUBUYE SUB- Not Kano hill land of approx.8 ½ acres. Land is partially planted with trees and other part COUNTY. surveyed is cultivated and titled Kibaya land of approx. 40 acres. Land is an open bush land with shrubs. Kabande land of approx. 10 acres It’s a wetland Bubuye land of approx.2 acres It’s an agricultural land near river Nkanka Surveyed Kabwotsa land of approx. 3acres Accommodates a Health Unit and Parish but not headquarters titled Rugabano land of Approx. 1 acre Accommodates a cope centre Bayibayi land of approx 0.5 acres It’s agricultural land Kigazi land of approx. 3 Acres Part of it is in the gazettedKirwa wolfram mines Kandirima land of approx. ¼ acres Agriculture land Kanyancucu land of approx. 1 acre Agricultural land. Rwabara land of approx. 21.23 acres Initially leased to Busanza cooperative saving and credit society and was reverted to Government. It’s currently hired out by both Busanza and Nyarubuye Sub counties Not Kashinge land in Mugwata village, Sooko parish of approx.0.5 acres Agricultural land Surveyed and Tiled MURAMBA SUB- Not Jinya public land in Kagandu village, Gisozi parish of approx. 2 Reserved for communal water source COUNTY Surveyed acres. and Tiled Land at Kidandari of approx. 1 acre in Murinzi village, Muramba There is an Agricultural store parish

Not Land at Sub-county headquarters of approx. 1 acre in Kanyenka . Accommodates sub-county Headquarters. Surveyed village, Muramba parish and Titled

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Not Rwerere land in Kagandu, Gisozi parish of approx. 50 acres . About 3 acres of the land accommodates Surveyed structures established by Greater Virunga and Titled Trans Boundary Secretariat for a community cultural centre and have since been surveyed off. Land at Gatwe of approx 1/5 acres in Gatwe, Bunahana parish Agricultural land Kibaya land of appox. 10 acres in Kibaya village, Bunagana parish . Part of it has allocated plots. . Other part is open space with trees. Public / Government land near Nyarusiza s/county headquarters of . It’s an agricultural land approx. 0.5 acres in Kigarama village , Sooko parish Maziba land of approx. 1.5 acres at Maziba, Sooko Parish . It’s on agricultural demonstration farm. Land at Muramba Parish in Burungu village, Muramba parish of It’s on agricultural land approx. ¼ Acre Land at Murora sub-county headquarters of Approx. 3 acres . Accommodates sub-county offices . Part of it is agricultural Land at former Murora Sub-county old offices of approx. 0.5 acres . Houses former Sub county offices and currently used as staff quarters. MURORA SUB- Not Nyamwashama land of approx. 6 acres in Maregamo village, . Agricultural land hired out by sub-county. COUNTY surveyed Chibumba parish and titled Land of approx. 1 acre at Bugamba in Chibumba parish . It’s an agricultural level Land at Nyabune of approx. 4 acres in Nyabune village, Chahafi . Agricultural land parish . Tree planting in progress there Land at Chahafi parish headquarters of approx. 4 acres in Gisha . Accommodates Chahafi parish head quarters village Akamihanda market land in Gisha village, Chahafi Parish . Accommodates Akimihanda market Land at Kanyenkuri in Gashoro Village, Chahafi Parish of Approx. 1 . Agricultural land acre Land at Karambo in Mpundu village, Chibumba Parish of approx. 1 . Agricultural land Acre. Not Land at Chibumba parish headquarters of Approx.0.5 acres . Accommodates Chibumba parish surveyed Headquarters and titled Land at Kabiranyuma of approx ¼ acres in Bihanga village, . It’s an Agricultural land Rwaramba Parish Kabande Land of Approx 0.5 acres in Kabande village, Rwaramba . It’s an Agricultural land Parish

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NYAKINAMA SUB Not Land at Gasave Hill in Gasave Village, Rwaramba parish of approx. 1 . Trees are planted COUNTY surveyed acre and titled Mburabuturo land of approx ¼ acres in Bupfumfu and Bukere . Agricultural land villages Rwaramba parish . Rwaramba Parish Headquarters land of approx. ¼ acres in Bihanga . Accommodating Rwaramba parish village Headquarters. Land at Mbuga Hill of approx 1.5 acres in Buhayo village, Mbuga Trees grown there on bare land. parish Mbuga Parish Headquarters land of approx. 1/8 acres in Bugwene . Accommodating Mbuga parish Headquarters village Chihe parish headquarters land of Approx.1 acre in Gifunzo village . Accommodates Chihe Parish headquarters Land of approx. 2 acres in Kanyogo village, Chihe parish . Accommodating cope centre Sub-county headquarters land of approx. 3 acres in Kanyogo village, . Accommodating sub-county offices. Chihe parish Land at Kikomo of Aprox. 2 acres in Nteko parish . Accommodates Nteko parish Headquarters . Secondary school established there . Cope centre Land at Kikomo of Aprox. 3 acres in Nteko parish . Has a market at trading centre . Health unit . Army barracks NYABWISHENYA No title and Land at Kikomo of Aprox. 2 acres in Nteko parish . Road Camp SUB COUNTY not yet Land at Hamushenyi of approx. 2 acres in Nteko parish . Formerly a works road camp. Now an surveyed. agricultural land. Land at Nyabwishenya old sub-county headquarters of approx. 3 . It’s now a farm land. acres in Nteko Parish Road Camp land in Nyabwishenya of approx. 2 acreas . Formerly a road camp. Land at Hamabedi of Approx. 1. Acre in Nteko parish . Has a market (commercial land) Land at Muchakiro of Approx. 2 acres in Nteko parish . Reserved Land at Gicaca/ Kamugemanyi of approx. 3.5 acres in Nyarutembe . Used by the parish headquarters, a market parish and a Trading centre Land at Mugongowinzovu of approx. 16 acres in Nyarutembe . Reserved parish Not Land at Shunga of approx. 3 acres in Nyarutembe parish . Reserved surveyed

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and titled

Not Land at Bugeyo of Approx. 2 acres in Nyarutembe parish . Used by the parish headquarters and a surveyed Trading centre and titled Land at Gasovu of Approx. 2 acres in Nyarutembe parish . Used by the Sub County headquarters Land at Shorero of Approx. 2 acres in Nyarutembe parish . Formerly a trading centre Land at sub-county headquarters of approx. 11 acres . Houses sub-county headquarters . Part of it is agricultural land Land at Nturo in Kagunga parish of approx. 4 acres . Accommodates a cope centre Nyanamo land at Kashenyi in Remera parish of aprox. 2 acres . Accommodates a cope centre BUKIMBIRI SUB Not Kigingi land at Rushekye in Remera parish of approx. 1.5 acres . Formerly works camp land COUNTY surveyed & . Now an agricultural land titled Land at Nyamasinda in Remera Parish of Approx. 2.5 acres Accommodates a school and titled Land occupied by Remera Health Unit in Remera Parish of Approx. . Accommodates Remera Health Unit 2.5 acres Not Land at Kisagara . Accommodates a school. surveyed & Land of approx. 4 acres at Kanaba sub-county headquarters in Has Kanaba sub-county Headquarters titled Kabande Village Land of Approx. 1 acre at KabayaRuburi village, Kagezi Parish . Bear land Land of approx. 3 acres at Kabaragasa in Ruburi village, Kagezi . Bear hill parish KANABA SUB Not Land of approx. 3 acres at Gitwe hill in Koga village, Kagezi parish . Tree plantation COUNTY surveyed & Land of approx. 8 acres at Gitebe in Gitebe village, Kagezi parish Agricultural land titled Land of approx 0.5 acres in Kamugoyi village, Muhindura parish . Bear land Land of approx. 3 acres at Nyarurambi in Shayu village, Muhindura . Bear land parish Land of approx. 2 acres in Kagano village, Muhindura Parish . Used as Muhindura parish head quarters Land of Approx. 1 acre at Murara in Rukoro village, Muhindura . Bear land parish Land of Approx. 4 acres at Kamageza in Kibande village, Muhindura . Bear land parish Land of approx. 1 acre at Kanaba Gap in Kagano village, Muhindura . Bear land Land of Approx. 0.75 acres at Gifumba in Muhindura village, . Bear land Muhindura parish

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Land of Approx. 1 acre in Ruburi village used as parish headquarter . Used as Kagezi parish headquarters Land at Nyabicence . Bear land Land at Nombe . Old Sub County headquarters currently not utilized Land at Rumba . Un utilized

KIRUNDO SUB Not Land at Kafuga . Tree plantation COUNTY Surveyed Land at Kashija . Un utilized and titled Land at Habobusina . Un utilized Not Land at Kashaka . Wetland Surveyed for Land at Kirundo sub county headquarters . Accommodates Sub county Offices apparently Land at Igari . Agricultural land no survey Land at Kibugu . Un utilized record in Land at Kigombe/ Ibambiro . Agricultural land District Land Land at Kabatera . Un utilized Office Land in Bikoro Village, accommodating a Town Clerk’s house, in . Land belongs to Kisoro Municipal Council Kisoro Municipality Land Occupied by Kisoro Hospital, in Kisoro Municipality . Needs to be surveyed. Lands belongs to Kisoro District Local Government

Appendix iii: Understaffing

Sector/department Approved positions Filled positions Unfilled positions Production 24 9 15 Sub county Administration 187 119 68 Health 11 5 1 Administration 22 15 7 Statutory 10 7 3 Finance 17 16 1 Education 13 8 5 Works 27 26 1 Community Based Services 7 6 1

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Natural Resources 18 15 3 Planning 6 5 1 Internal Audit 6 4 2 Total 348 239 108

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