OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF

NANSANA MUNICIPAL COUNCIL

FOR THE YEAR ENDED 30TH JUNE 2018

OFFICE OF THE AUDITOR GENERAL UGANDA

Table of Contents Opinion ...... 3 Basis for Opinion...... 3 Key Audit Matters ...... 3 1.0 Implementation of the Uganda Road Funds ...... 4 1.1 Budget Performance...... 5 1.2 Status of Implementation ...... 5 1.3 Routine Manual Maintenance ...... 5 1.4 Routine Mechanised Maintenance ...... 5 1.5 Periodic Maintenance ...... 5 1.6 Lack of Sufficient Road Equipment ...... 5 Other Matter ...... 6 2.0 Under Collection of Local Revenue ...... 6 3.0 Review of Youth Livelihood Program Performance financial year 2017/2018 .... 6 4.0 Project Inspection ...... 7 4.1 Kiteredde Youth Mukama Afaayo Piggery ...... 7 4.1.1 Physical address ...... 7 4.2 Maganjo B. Youth Peasant Welding & Metal Works ...... 7 4.2.1 Physical Address ...... 7 5.0 Failure to meet minimum standards of Primary Schools ...... 8 6.0 Under staffing...... 9 Other Information ...... 9 Management Responsibilities for the Financial Statements ...... 10 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 10 Other Reporting Responsibilities ...... 12 Report on the Audit of Compliance with Legislation ...... 12 7.0 Composition of the Physical Planning Committee ...... 12 8.0 Management and Utilization of Natural Resources ...... 13 8.1 Lack of Municipal Environment Committee ...... 13 8.2 Unauthorised Structures on Wetlands ...... 13 9.0 Management of Garbage ...... 14 10.0 Existence and Status of Medical Equipment at Buwambo HC1V ...... 15 Appendix 1:Budget Performance of Uganda Road Funds ...... 17 Appendix 2: Under staffing ...... 18

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TABLE OF CONTENTS

DEC District Executive Committee

DLG District Local Government

HCIV Health Centre IV

IESBA International Ethics Standards Board for Accountants

INTOSAI International Organization of Supreme Audit Institutions

ISSAI International Standards of Supreme Audit Institution

KMs Kilometres

LGFAM Local Governments Financial and Accounting Manual 2007

LGFAR Local Governments Financial and Accounting Regulations 2007

LGMSD Local Government Management and Service Delivery

MoESTS Ministry of Education Science and Technology and Sports

MoFPED Ministry of Finance Planning and Economic Development

MoGLSD Ministry of Gender Labour and Social Development

NAA National Audit Act

PFMA Public Finance Management Act 2015

SC Sub-County

TC Town Council

UGX Uganda Shillings

URF Uganda Road Fund

YIG Youth Interest Groups

YLP Youth Livelihood Programme

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REPORT OF THE AUDITOR GENERAL

ON THE AUDIT OF STATEMENTS OF NANSANA MUNICIPAL COUNCIL

FOR THE YEAR ENDED 30TH JUNE, 2018

THE RT. HON. SPEAKER OF PARLIAMENT

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

In my opinion, the financial statements of Nansana Municipal Council for the year ended 30th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007. Basis for Opinion

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

Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most signifi- cance in my audit of the financial statements of the current period. These matters were ad-

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dressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.

I have determined the matters described below to be key audit matters communicated in my report. 1.0 Implementation of the Uganda Road Funds Section 45 (3) of the Public Finance Management Act, 2015 states that “ An Account- ing Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)” of the said Act. Regulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council.

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

During the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments.

Consequently, I developed specific audit procedures which included ascertaining whether;  The budgeted URF releases for Local Governments for the year under review were actually received ;

 The planned URF outputs were achieved;

 The monitoring and supervision was carried out by reviewing reports to assess performance. Based on the procedures performed, the following observations were made;

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1.1 Budget Performance A total of UGX.979, 700,000 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several Municipal roads using Road gangs and the force Account mechanism. However, the Municipal council realised a positive performance of UGX.1, 075,891,839 (109%) of budget. The extra funding of UGX.96, 191,839 constituted 9.8% of the budgeted amount. 1.2 Status of Implementation A review of planned out puts against actual performance is shown in appendix 1

1.3 Routine Manual Maintenance A total of 33.9kms at an estimated cost of UGX.66, 316,000 was planned to be under- taken. However, audit revealed that 19.2kms were actually undertaken at a cost of 56,763,520 (85%) of budget. Planned length of 14.7km representing 43% of the works was not done with unutilised funds of UGX.9, 525,780.

1.4 Routine Mechanised Maintenance A total of 13.2kms at an estimated cost of UGX.28, 159,000 was planned to be under- taken. Audit revealed that the planned distances of 13.2kms were actually undertaken at a cost of UGX.28, 158,970.

1.5 Periodic Maintenance A total of 3.2kms at an estimated cost of UGX.752, 661,000 was planned to be under- taken as shown in appendix I. However, audit revealed that 3.2kms were actually un- dertaken at a cost of UGX.865, 749,060 (115%) above the budget by UGX.113,088,060 i.e. 15% of the budget. However; I was not availed the approval for the over expenditure for verification.

The Accounting Officer explained that the over expenditure was caused by the increase in the budget allocations by Uganda Road Fund.

I advised the Accounting Officer to always seek approval of the council for utilisation of the extra funds.

1.6 Lack of Sufficient Road Equipment Ministry of Works and Transport specified Road Equipment that is required for efficient and effective maintenance of roads by Local Governments. These include motor Grad- er, Wheel Loader, Bulldozer, Excavator, Cargo Truck, Dump Trucks, Mobile Crane, Mo-

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bile workshops, Self-loading Truck, Water Bowser, Low Bed tractors and Bitumen Dis- tributor Tank among others.

However during the review, it was noted that the Municipal Council only had a FAW tip- per, a tractor, a JMC pickup and a Ford Pick-up despite the fact that the Municipal Council has a total kilometrage of 1,041 of roads for maintenance under its jurisdiction with various accesses. I observed that the Municipal spent UGX.56, 560,000 on hiring of road equipment which is costly. Lack of own equipment impairs service delivery.

The Accounting Officer explained that the Municipal held a series of meetings with the state Minister for works and transport and the Municipal was assured of receiving a road unit in the fourth coming batch under the Municipal scheme.

I advised the Accounting Officer to follow up the matter with the relevant authorities.

Other Matter

I consider it necessary to communicate the following matters other than those present- ed or disclosed in the financial statements.

2.0 Under Collection of Local Revenue

A review of local revenue performance revealed that out of the budgeted sum of UGX.3,134,065,222 as approved by council, only UGX.2,599,096,740 (83%) was real- ised leading to under collection of UGX.534,968,482 (17%) as shown on page 31 of the financial statements. Revenue shortfalls adversely affect implementation of planned ac- tivities.

The Accounting Officer attributed the shortfall to a delay in approving the property tax valuation list and the suspension of the collection of park fees by Government.

I advised the Accounting Officer to expedite the approval process of the valuation list.

3.0 Review of Youth Livelihood Program Performance financial year 2017/2018 During the period under review; Council budgeted to receive UGX.456, 804,797 but re- alized only UGX.50,500,000 (11%) from the Ministry of Gender, Labour and Social De- velopment (MoGLSD) resulting in a shortfall of UGX.406,304,797 (88.9%).

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This was attributed to budget cuts by MoGLSD. Inadquate funding of the program undermined the intended objective of responding to the challenge of unemployment among the Youths living in the Municipality.

The Accounting Officer explained that inadequate funding of the groups was brought to the attention of the Ministry of Gender for increased funding for the groups.

I advised the Accounting Officer to follow up the matter with Ministry of Gender.

4.0 Project Inspection Physical inspection was carried out on two selected projects namely Kiteredde Youth Mukama Afaayo Piggery in Gombe Parish and Maganjo B. Youth Peasant Welding & Metal Works to ascertain whether they were being implemented in accordance with the operational guidelines and the following observations were made.

4.1 Kiteredde Youth Mukama Afaayo Piggery 4.1.1 Physical address Inspection of Kiteredde Youth Mukama Afaayo Piggery revealed that the business was located in Gombe parish in Gombe Division however; there was no evidence to prove that the project visited was indeed Kiteredde Youth Mukama Afaayo Piggery as it lacked a sign post casting doubt on the project’s existence.

4.2 Maganjo B. Youth Peasant Welding & Metal Works

4.2.1 Physical Address

The Inspection of Maganjo B. Youth Peasant Welding & Metal Works revealed that the business was located in Maganjo parish in Nabweru Division however; there was no evidence to confirm that the project visited was indeed Maganjo B. Youth Peasant Welding & Metal Works as it lacked a sign post casting doubt on the project’s existence.

The Accounting Offiicer promised to ensure that all projects have a sign post for ease of identification.

I await the outcome of the Accounting Officer’s plan of Action.

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5.0 Failure to meet minimum standards of Primary Schools

Paragraph 2.1.2 of the revised Local Government Management and Service Delivery (LGMSD) operational Manual, 2009 requires that Local Government delivers services in conformity with the standards; one teacher for every 55 pupils; one classroom for every 55 pupils; one desk for every 3 pupils and one latrine stance for every 40 pupils.

However, inspection carried out on November 1st 2018 at Busikili Moslem P/S and Kitanda P/S revealed the following shortcomings:-

Condi- Observation tion/Status of Infrastructure Busikili Moslem P/S Busikili P/S is a fully Government aided primary school located in Nabweru Division in Nansana Municipal Coun- cil. It has an enrolment of 257 pupils and 8 teachers. Poor state of The school has an old and dilapidated classroom block that is far below the minimum Classroom Block standards. See the picture below. The structure accommodates P.3, P.5 and P.6 classes. The structure also doubles as a mosque

Dilapidated P.3, P.5 and P.6 class- A filthy interior of the class- Interior of the room block room building without window shutters. There is a risk that the structure may collapse in case of heavy rains or strong winds. Lack of staff ac- The school has 8 teachers however; none of them is accommodated at the school. commodation This demoralises teachers which may affect the academic performance of the pupils Inadequate The school has only 4 classrooms out of the 7 minimum recommended. This implies that classrooms the school lacks 3 classrooms. Lack of sufficient classrooms impairs education service delivery. Security at the The school is not fenced which may aid access and trespass by unscrupulous elements of school society. This exposes the school community property to the risk of theft Kitanda P/S This is a fully Government aided primary school located in Gombe Division in Nansana Municipal Council. It has an enrolment of 126 pupils and 7 teachers. Poor state of The school has an old and dilapidated classroom block that is far below the minimum Classroom Block standards. Serious cracks have developed and the roof has started tearing apart as illus- trated in the picture below. The structure accommodates P.1 to P.4 classrooms. P.1 and Nursery section share the same classroom which is irregular.

Dilapidated P.1-P.4 classroom block A roof of the classroom that is tearing apart There is a high risk that the structure may collapse in case of heavy rains and/or strong winds. Dilapidated Inspection of the school premises indicated that the stances for pupils were dilapidated stances and lacked shutters. They were at the verge of collapsing as shown below

Un-conducive and un-hygienic environment possess a health hazard to the school com- munity. Security at the The school is not fenced which may aid trespass to the school by unscrupulous elements

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school of society. The situation may expose the lives of the school community and property at risk of theft and uncertainties. Low enrolment Inspection carried out on 02/11/2018 indicated low enrolment of 126 pupils despite the fact that it was the last month of the academic year. Low enrolment coupled with absen- teeism discourages teachers and may negatively affect academic performance. There is a risk that the school may fail to attract new pupils and/or maintain the current numbers and thereby affect achievement of academic excellence.

The Accounting Officer partially attributed this to the dilapidated structures in the school

The challenges impact negatively on education service delivery in these schools. The Accounting Officer explained that council was committed to the provision of facilities to the schools but the resource envelope would not permit.

I advised the Accounting Officer to lobby for more funding from the relevant authorities.

6.0 Under staffing A review of the staffing level at the Municipal Council revealed that out of the approved structure of 1,134 staff, only 851(75%) positions are filled. The balances of 283(25%) posts were vacant.

The staffing gap creates more work load on the existing workforce given the municipal council’s scope of operations. It further impacts negatively on service delivery.

The Accounting Officer attributed the staffing Gap to insufficient wage bill but stated that the positions were included in 2019/2020 recruitment plan.

I advised the Accounting Officer to liaise with Ministry of Public Service and Ministry of Finance, Planning and Economic Development to address the matter.

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

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or oth-

9 erwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.

Management Responsibilities for the Financial Statements

Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is ac- countable to Parliament for the funds and resources of Nansana Municipal Council.

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 as- sessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, un- less the unless the Accounting Officer has a realistic alternative to the contrary.

The Accounting Officer is responsible for overseeing the District’s financial reporting pro- cess.

Auditor General’s Responsibilities for the audit of the Financial Statements

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

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-

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 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.

 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.

 Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertain- ty exists related to events or conditions that may cast significant doubt on the Com- pany’s ability to continue as a going concern. If I conclude that a material uncertain- ty exists, I am required to draw attention in my auditor’s report to the related disclo- sures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the under- lying 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 de- ficiencies in internal control that I identify during my audit.

I also provide the Accounting Officer with a statement that I have complied with rele- vant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my inde- pendence, and where applicable, related safeguards.

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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 pe- riod and are therefore the key audit matters. I describe these matters in my auditor’s re- port unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities

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

Report on the Audit of Compliance with Legislation

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

7.0 Composition of the Physical Planning Committee

Section 11-Establishment of urban physical planning committees of the physical planning Act 2010 requires each urban authority or city to establish an urban physi- cal planning committee which shall consist of— the Town clerk, who shall be the chairperson; the urban physical planner, who shall be the secretary; the city, munici- pal or town engineer; the district environmental officer; a land surveyor; an archi- tect; and a physical planner in private practice appointed by the council on the ad- vice of the Town clerk.

However, it was observed that a physical planner in private practice through ap- pointed, had never attended any of the committee meetings. Failure to attend physi- cal planning meetings affects the physical planning activities in the Municipal Council.

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The Accounting Officer explained that the Municipal was in the process of appointing another private physical planner to the committee.

I advised the Accounting Officer to expedite the process and have the private Practioner on board. 8.0 Management and Utilization of Natural Resources

8.1 Lack of Municipal Environment Committee

Section 14 of the National Environment Act,1995 provides for the establishment of a District environment committee for each district whose function is to assist in the formulation of bye laws relating to the management of the environment; coordina- tion of activities of the district council relating to management of the environment and natural resources; coordination of activities of local environment committees; ensure that environment concerns are integrated in all plans and projects approved by the district council and advise the local environment committees and prepare a district state of the environment report every year, among other functions.

Contrary to the above, it was noted that the Municipal Council has not established an environment Committee as required by the Act. This has led to mismanagement of the environment and natural resources in the Municipal Council.

The Accounting Officer explained that the committee will be constituted.

I advised the Accounting Officer to expedite the process.

8.2 Unauthorised Structures on Wetlands Section 37(3) and Section 36 of the National Environment Act requires that the wet- lands and other Natural resources be protected and the impact of any human activity be minimised and a person to obtain written approval from the authority given in consultation with the lead agency. Section 36 of the National Environment Act fur- ther provides restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.

However, inspection carried out on 01/11/2018 on Katokota wetland (distributary of River Mayanja) and wetland in Nansana Division revealed that there were un- authorised structures erected in the wetlands and other activities as shown below;

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Illegal developments at Katokota wetland Encroachers at work at Katokota wetland

Illegal development/car garage at Lubigi wetiand Un-licenced car washing in Lubigi wetland

It was further noted that the wetland was not demarcated, and there was no register for wetlands in place. Such activities deny the populace benefits of environmental purification among others.

The Accounting Officer explained that Council had developed a Municipal physical development plan that would promote wetland protection in the Municipal Council.

I advised the Accounting Officer to enforce the plan to ensure that wetlands are pro- tected.

9.0 Management of Garbage

Section 14 of Part Five-A of the Second Schedule of the Local Government Act,1997 Cap 243 (as amended) provides amongst functions and services to remain at city or municipal council (not to be devoted to the Divisions), Procurement and manage- ment of refuse tipping sites.

Section 14 (b) of Part Four of the Second Schedule also provides; amongst others (under functions and services to be devoted by a district council to lower local gov- ernment councils) for the enforcement of proper methods for the disposal of refuse.

During the review, the following concerns were noted under garbage management at the municipal council;

. Lack of by laws on garbage disposal and management;

. The Municipal Council lacks sufficient equipment and logistics for garbage collection and disposal. The Council has only one Truck to handle garbage collection and dis- posal.

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. Lack of land for waste disposal and refuse tipping site. The Municipal Council has been disposing the garbage collected in Kitezi dumping site under a sharing ar- rangement with Capital City Authority.

However, National Environment Management Authority closed Kitezi dumping site with effect from 30th June 2018. At the time of audit in November 2018, the Munic- ipal Council was in the process of securing land in Menvu, Busukuma Division which process was not yet completed.

Lack of adequate waste collection and disposal poses both public health and envi- ronmental risks that may lead to sanitation challenges.

The Accounting Officer explained that the Municipal Council budgeted for the pro- curement of land for waste disposal in the financial year 2018/2019 and is planning for the garbage truck in the financial year 2019/2020 which is hoped to solve the waste disposal issue.

I advised the Accounting Officer to expedite the procurement process.

10.0 Existence and Status of Medical Equipment at Buwambo HC1V

Section 5.17.4 of the Health Sector Service Standards and Service delivery standards, 2016 requires a health facility to ensure that there is an inventory of all medical equipment updated according to the policy/guidelines. Audit inspection was carried out in October 2018 to assess the availability and status of basic medical equipment at Buwambo HC1V and the following anomalies were noted. Operational Existence and Status of medical Equipment Area Laboratory Non Functional Solar Panels The facility has solar panels that are not functional due to lack of batteries. The facility is at risk of power outage should the power supply by the National dis- tributor get off. Reagents that are kept under controlled environment could negatively get affect- ed which may impair medical service delivery. Lack of sufficient safety and protective gear

The facility lacked sufficient safety and protective gear for staff handling special- ised medical equipment. Safety and Protective gear missing included gum-boots. This may lead to health hazards and possible legal liabilities that may cause nu- gatory spending by the Municipal Council. Refrigerator not in use

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The facility has a refrigerator for reagents that is not in use due to lack of battery for the solar panels yet the facility handles a high capacity of patients’ samples. It is a hub for most of Health Centre IIs whose samples need refrigeration. Rea- gents which are kept under a controlled environment are negatively affected. Maternity Unit Lack of sufficient examining screens

The health centre lacked sufficient examining screens. At the time of inspection in November 2018, the facility had only one examining screen yet there is a high number of patients.

Lack of sufficient beds and mattresses

The review indicated lack of sufficient beds and mattresses. Currently, the ma- ternity ward has 10 beds for a patient load of averagely 100 mothers a month. Lack of sufficient beds and mattresses makes the environment for mothers very difficult. Other Environmental challenges

The maternity ward was over congested. Additionally, the ward did not have flush toilets, bathrooms or running water. Bathrooms are located outside the ma- ternity ward which is about 50 metres. Lack of a conducive environment impairs the hygienic conditions of the mothers as well as the newly borne babies.

The stated challenges and in adequacy of the medical equipment impair the efficien- cy of the medical equipment and services at the health centre. The Accounting Of- ficer noted the challenges and said the maintenance works for the maternity ward had been planned for Financial Year 2019/2020 under Primary Health Centre Capita- tion Grant while other gaps were due to inadequate funding.

I advised the Accounting Officer to ensure that the hygiene of the maternity ward is improved and there is regular maintenance of medical equipment.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

19th December, 2018

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Appendix 1:Budget Performance of Uganda Road Funds

Intervention Planned Actual Variance Planned expendi- Actual expendi- Variance Length length (km) ture (UGX) ture (UGX) (UGX) (km) (km) Routine Mechanized Maintenance Nansana – Nabweru Ka- 2.8 2.8 0 10,159,000 11,000,000 -841,000 wala Nabweru - Lugoba 2 2 0 4,000,000 9,880,070 -5,880,070 Eastern – Ring road 2.1 2.1 0 8,000,000 4,100,000 3,900,000 Western ring road 3.3 3.3 0 6,000,000 3,178,900 2,821,100 Sub Total 13.2 13.2 0 28,159,000 28,158,970 30.0 Routine Manual Maintenance Nansana – Nabweru Ka- 2.8 2.8 0 28,332,000 18,583,000 9,749,000 wala Nabweru - Lugoba 2 2 0 6,000,000 7,569,700 -1,569,700 Eastern – Ring road 2.1 2.1 0 5,000,000 7,175,820 -2,175,820 Western Ring road 3.3 3.3 0 5,000,000 7,350,000 -2,350,000 Naluuma 2.1 2.1 0 3,984,000 4,496,000 -512,000 Busukuma – Nakasozi HC 6 2 4 3,000,000 3,350,000 -350,000 road- Gombe- 13.5 2.8 10.7 12,000,000 5,989,000 6,011,000 Buwambo-Kiwenda Maganjo-jinja Kaloli - 3 3 0 3,000,000 2,250,000 750,000 lugoba Sub-Total 33.9 19.2 14.7 66,316,000 56,763,520 9,552,480 Periodic Maintenances Kabumbi sectional stone 0.4 0.4 0 49,000,000 134,857,550 84,867,550 pitching. Kabumbi 2rd seal 1.2 1.2 0 228,978,000 192,722,610 36,255,390 Maganjo- Jinja Kaloli 1st 1.2 1.2 0 430,693,000 467,668,600 -36,975,600 seal Maganjo- Jinja Kaloli 0.5 0.5 0 43,990,000 43,958,000 32,000 sectional stone Sub-Total 3.2 3.2 0 752,661,000 865,749,060 113,088,06 0 Other qualifying works expenditures Fuel for supervision of 1800 1800 0 12,000,000 11,999,980 20 road works Maintenance of Office 2,000,000 250,000 1,750,000 equipment Equipment Repairs 67,976,000 91,798,630 -23,822,630 District Road Committee 0 0 0 operations Supervision / Monitoring 13,000,000 12,944,430 55,570 Retention to Kabumbi 1 25,400,000 25,400,000 0 st seal Payment for office utili- 1,500,000 1,401,000 99,000 ties Road condition assess- 0 0 ment and training Sub-Total 132,564,000 124,253,040 17,089,040 Grand Total 979,700,000 1,074,924,590 95,224,590

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Appendix 2: Under staffing Category Approved Filled Vacant Percentage vacant Traditional staff 191 68 123 64% Primary schools 535 480 55 10% Secondary schools 146 136 10 7% Tertiary schools 82 32 50 61% Health centres 180 135 45 25% Total 1,134 851 283 25%

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