For the Year Ended 30Th June 2017 Office of the Auditor General Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF MUKONO DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30TH JUNE 2017

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... 2 Key Audit Matters ...... 3  Utilization of Medicines and Medical Supplies ...... 4  Stock outs ...... 4 Emphasis of matter ...... 5  Unpaid Pension and Gratuity Arrears ...... 5  Receivables ...... 5 Other Matter ...... 6  Low Recovery of Youth Livelihood program funds ...... 6  Lack of a District Service Commission ...... 6  Issuing of Illegal Land Titles in Zirimiti Central Forest Reserve ...... 7 Management’s Responsibility for the Financial Statements ...... 7 Auditor’s Responsibilities for the Audit of the Financial Statements ...... 8 Appendices...... 10 Appendix 1 Stock out of Drugs at Kojja HCIV ...... 10 Appendix 2 UN PAID PENSION AND GRATUITY ARREARS ...... 11 Appendix 3 YOUTHLIVELIHOOD Program status of implementation and Recovery of funds ...... 1 Appendix 4 Lack of a District Service Commission ...... 8 Appendix 5 Issuing of Illegal Land Titles ...... 8

LIST OF ACRONYMS

DLG District Local Government DSC District Service Commission HC Health Centre ICT Information Communication Technology IGG Inspectorate of Government ISSAI International Standards of Supreme Audit Institution

LGFAM Local Governments Financial and Accounting Manual 2007 LGFAR Local Governments Financial and Accounting Regulations 2007 LGMSD Local Government Management and Service Delivery MMHS Management of medicines and Health Supplies MoESTS Ministry of Education Science and Technology and Sports MoFPED Ministry of Finance Planning and Economic Development NFA National Forest Authority NMS National Medical Stores PFMA Public Finance Management Act 2015 PPDA Public Procurement and Disposal of Assets UGX Uganda Shillings URA Uganda Revenue Authority EMHS Essential Medicines Health Services NFTPA National Forest and Tree Planting Act.

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

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion I have audited the financial statements of Mukono 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 financial statements of Mukono District Local Government for the year ended 30th June 2017 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 for Supreme Audit Institutions (ISSAIs) and the National Audit Act 2008. 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, and 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.

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

3 addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below as key audit matters to be communicated in my report;

 Utilization of Medicines and Medical Supplies The Management of Medicines and medical Supplies Manual indicate that Medicines and medical supplies form the second biggest expenditure in the health sector after human resources. The security of medicines must be ensured at all levels to prevent theft, abuse, misuse and wastage.

Consequently in the course of auditing the District’s financial statements, I considered the utilization of medicines and medical supplies as an area of focus. The audit focused on the procedures, processes, tools and documentation used to manage medicines and medical supplies which included;  Involving external expertise in identifying the sample of tracer medicines and medical supplies, and developing data collection tools;  Selecting medicines and medical supplies to trace their utilization in the hospital;  Analysing the delivery cycles, balances on stock cards and order levels to ascertain stock outs.  Obtaining and checking the records relating to the expired medicines and also inspecting the storage practices.  Establishing the availability of key human resource personnel to ensure that medicines and medical supplies are not wasted as explained in the Management of Medicines and medical Supplies Manual.  I obtained the approved structure and compared it with the list of existing staff.

I considered a preselected sample involving Kojja HC IV and made the following observations at the health facility;

 Stock outs I observed that 6 (six) items out of the 11 (eleven) selected indicator EMHS experienced stock outs within the audit period. Noticeably; Coartem-Adult was out of stock for 33 days,

Coartem- Blue for 282 days, Coartem- yellow for 110 days, Coartem-Green for 283 days and

Sutures-Nylon for 228 days among others as shown in Appendix 1.

The stock out may be a result of failure by NMS to supply drugs in the quantities ordered by Health centres and lack of reliable information on drugs usage and stocking positions. The stock outs; erodes patient confidence in the health sector which leads patients to explore alternative and inappropriate and expensive alternative of health care.

The Accounting Officer explained that inadequate funding for essential Medicines and Health Supplies and the inability by NMS to provide the quantities of medicines ordered by Kojja Health Centre IV was discussed with the NMS. In addition, quarterly reconciliation of funds unutilized at NMS was done by the District to enable the re-ordering of Medicines and Health supplies for the Health Centre.

The Accounting Officer was advised to continue liaising with NMS to ensure continuous optimum stock of medicines and supplies.

Emphasis of matter

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

 Unpaid Pension and Gratuity Arrears The District had not paid pension and gratuity to 193 pensioners in accumulated pension and gratuity arrears to the tune of UGX.987,340,720 as shown on page 36 of the accounts and in appendix 2. Accumulation of pension and gratuity arrears poses challenges to the claimants and leads to Public outcry. The Accounting Officer explained that the arrears were approved by MOFPED of which some were cleared during the year and the balance to be cleared in the subsequent year.

I await the outcome of commitment.  Receivables An amount of UGX.418,865,491 disclosed in the statements of financial position represents receivables not recovered during the year. Money owed to District represents an asset that is idle, as it denies the District the opportunity of using the money to provide services promptly. Included in this balance is an amount of UGX.6,775,000 allegedly misappropriated. The

Accounting Officer explained that the case was submitted to IGG for investigation and that management was awaiting IGG’s recommendation.

The matter requires urgent attention.

Other Matter In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements:  Low Recovery of Youth Livelihood program funds Section 6(1) of the Youth Livelihood Programme (YLP) document 2013 requires all Project Funds disbursed to each Youth Interest Group to be treated as a Revolving Fund to be repaid in accordance with the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group witnessed by the Area resident State Attorney. However, an analysis of recovery of the programme funds at the District revealed low recovery. I observe that UGX.484,340,976 was due for recovery from 25 Youth Interest Groups by 30th June 2017. However, only UGX.103,000,000(21%) was recovered leaving an outstanding balance of UGX.381.340.976(79%) as shown in Appendix 3.

Low recovery adversely impacts on Government objectives of setting up the programme as Revolving Fund to empower the Youth in Uganda to harness their socio-economic potential and increase self-employment opportunities and income levels. The Accounting Officer explained that Demand letters had been issued to the groups in an attempt to have the funds recovered and the district was in the process of taking legal action against the groups that had totally failed to pay back.

The Accounting Officer is advised to ensure that all the outstanding monies are recovered.

 Lack of a District Service Commission

Section 54 (1) and (2) of the Local Government Act, states that there shall be a District Service Commission for each District consisting of a chairperson and such other members as a District Council shall determine. On the contrary, the district did not have a functional District Service Commission as there was only one member.

The rest of the members’ terms expired in 2016 and had neither been renewed nor new appointments made. Consequently, 45 cases for Mukono District and 19 cases for Mukono Municipal Council were pending as shown in appendix 4. The continued delay in handling cases affects effective implementation of Government Programs.

The Accounting Officer explained that the District Council approved and recommended persons to be appointed to the DSC by the Public Service Commission. However, two names were not approved and the process had started once again.

The Accounting Officer was urged to expedite the process.

 Issuing of Illegal Land Titles in Zirimiti Central Forest Reserve

Sections 13(1) (2) and 48(e) of the National Forestry and Tree Planting Act, 2003 (NFTPA) mandates districts to manage and control Local Forest Reserves. Contrary to the above, Mukono District Land Board issued illegal land titles in Zirimiti Central Forest Reserve as shown in appendix 6. The issuance of the land titles in the forest reserve has a diverse effect on the environment.

The Accounting Officer explained that titles were issued an area referred to as a forest reserve following the laid down procedures. To avoid controversies the Accounting Officer proposed that NFA opens its boundaries in the area to enable the district management make a careful decision in order to avoid litigation.

The Accounting Officer is advised to follow up the matter and ensure that forest reserves are protected in accordance with the law.

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 Mukono 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

7 management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.

In preparing the financial statements, the Accounting Officer is responsible for assessing the district’s ability to continue delivering its mandate, disclosing, as applicable, matters related to and affecting the delivery of the mandate of the 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.

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 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 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 9th December, 2017

Appendices

Appendix 1 Stock out of Drugs at Kojja HCIV

Essential Drug Stock Out Period /commodity Stock out Duration (in days) Starting Ending date when the stock balance is Date Stock is being replenished NIL Coartem - Adult 22/1/17 31/1/17 9 20/2/17 25/2/17 5 27/2/17 14/3/17 19 Sub total 33 Coartem -Blue 15/8/16 25/5/2017 282 Coartem -Yellow 1/7/2016 31/7/2016 30 10/4/2017 30/6/2017 80 Sub total 110 Coartem -Green 18/7/16 28/4/17 283 Determine test 14/3/2017 27/3/2017 13 kit 22/5/2017 27/5/2017 5 Sub total 18 Rapid Diagnosis none none MamaTest kits kits (RDTs) 24/4/2017 9/5/2017 14 Oxytocin inj. none none Oxygen no data Blood no data Gloves-medium 6/1/2017 31/1/2017 25 non sterile 24/10/2016 9/11/2016 15 5/9/2016 23/9/2016 18 6/3/2017 14/3/2017 8 20/3/2017 28/3/2017 8 2/5/2017 27/5/2017 22 Sub total 96 Gloves -surgeon 22/5/2017 29/5/2017 7 Sutures71/2 sterile-Nylon 28/7/2016 14/3/2017 228 SuturesG1 -PGA 27/9/2016 30/6/2017 276 SuturesG2/0 -PGA G1 1/7/2016 3/8/2016 32 9/8/2016 28/9/2016 49 4/10/2016 9/11/2016 35 19/12/2016 14/2/2017 55 24/4/2017 27/5/2017 32 19/6/2017 30/6/2017 11 Sub total 214

Appendix 2; UN PAID PENSION AND GRATUITY ARREARS

POST TITLE AT S/N NAME DEPARTMENT RETIREMENT AMOUNT 1 NABUKEERA YUDAYA COMMUNITY CLERICAL OFFICER 5,422,914 2 NAMUGAMBE ANGELLA ADMINISTRATION CLERICAL OFFICER 1,866,056

3 NANGENDO JUSTINE ADMINISTRATION COPY TYPIST 783,090 4 SENFUMA JAMES ADMINISTRATION PARISH CHIEF 1,656,410 5 BULEGA KIMULI MED ADMINISTRATION SENIOR ASS SEC 3,752,732

6 NANKYA REHEMA ADMINISTRATION COPY TYPIST 289,923 7 LUBEGA G WILLIAM ADMINISTRATION SUB-COUNTY CHIEF 4,815,792

8 MUKALAZI IBRAHIM ADMINISTRATION PARISH CHIEF 949,716 9 MAKANGA CHRISTOPH ADMINISTRATION PARISH CHIEF 1,897,675 10 MUBIRU BUMBAKARI ADMINISTRATION PARISH CHIEF 1,609,084

11 MASAJJEGA AMIRI ADMINISTRATION PARISH CHIEF 984,436 12 KYOBE JOHN KAMBUGU ADMINISTRATION PARISH CHIEF 3,818,696 13 KISANJE LAWRENCE ADMINISTRATION PARISH CHIEF 2,492,012

14 KASIRYE LAWRENCE ADMINISTRATION PARISH CHIEF 629,634 15 SSERUBUGO KABAALE ADMINISTRATION SUB-COUNTY CHIEF 3,905,320

16 NTAMBI SSESSANGA ADMINISTRATION PARISH CHIEF 875,781 17 KISWAKITTA MUSA ADMINISTRATION PARISH CHIEF 1,902,548 18 NANFUKA SARAH ADMINISTRATION SENIOR CLERICAL 3,204,000

19 MUJJOMBA PAUL WORKS SUB-COUNTY CHIEF 808,665 20 BASAALIDDE JAMES ADMINISTRATION PARISH CHIEF 1,190,868

21 SAFARI RONALD VETERINARY ASAKARI 354,771

22 WALIMBA KIZITO WORKS DRIVER 150,062 23 MAGALA TEREZA ANNA HEALTH NURSING ASSISTANT 3,185,730 24 BYANSI LAWRENCE ADMINISTRATION PARISH CHIEF 1,393,385

25 OCHIENG LAWRENCE ADMINISTRATION PARISH CHIEF 671,775 26 YAWE JOHN BAPTIST ADMINISTRATION PARISH CHIEF 1,199,962 27 MUSISI YUSUFU ADMINISTRATION SUB-COUNTY CHIEF 2,497,426

28 MUGANGUZI SIRAJE ADMINISTRATION OFFICE ATTENDANT 668,810 29 NAMANGALA SIMON ADMINISTRATION OFFICE ATTENDANT 3,021,986 30 KASULE SILVESTER ADMINISTRATION SUB-COUNTY CHIEF 1,285,760

31 KIVUMBI JOSEPH ADMINISTRATION SUB-COUNTY CHIEF 865,107

32 NAKAFU MARGARET ADMINISTRATION PARISH CHIEF 1,637,930

33 NYANZI HARUNA ADMINISTRATION PARISH CHIEF 984,436

34 SSEBADUKA PETER ADMINISTRATION PARISH CHIEF 807,495 35 SEMAKULA EDIRISA ADMINISTRATION PARISH CHIEF 1,543,185 36 KAYIZZI GODFREY ADMINISTRATION PARISH CHIEF 1,425,060

37 WALUSIMBI LAMECK ADMINISTRATION PARISH CHIEF 681,870 38 MUSOKE SALONGO ADMINISTRATION PARISH CHIEF 1,649,375 39 NYONJO MARY JOANNA ADMINISTRATION POOL STENOGRAPHER 4,976,900 40 NSUBUGA CHRISTOPH ADMINISTRATION PARISH CHIEF 2,938,304

41 MPAGI DIRISA ADMINISTRATION PARISH CHIEF 898,380

42 MATOVU BOSCO INTERNAL AUDIT OFFICE ATTENDANT 552,111 43 NAGAWA HADIJAH ADMINISTRATION COPY TYPIST 8,854,705

44 NAJJEMBA ROSE ADMINISTRATION COPY TYPIST 611,082 45 NSANGWA RICHARD ADMINISTRATION SUPPORT STAFF 1,640,313 46 KAJUBI JOEL ADMINISTRATION SUB-COUNTY CHIEF 3,071,985 47 SSEGGANYI SAMUEL ADMINISTRATION PARISH CHIEF 4,716,030

48 KIGOZI DANIEL ADMINISTRATION PARISH CHIEF 732,717 49 NASSOZI FATUMA ADMINISTRATION COPY TYPIST 3,592,492 50 KABUSU JOSEPH ADMINISTRATION PARISH CHIEF 5,305,338 51 MPERA GASTER ADMINISTRATION PARISH CHIEF 1,220,430 52 KAYIZZI EDWARD ADMINISTRATION PARISH CHIEF 1,797,120

53 MUSISI VINCENT ADMINISTRATION PARISH CHIEF 809,380

54 LULE KABEGA JAMES ADMINISTRATION PARISH CHIEF 504,144 55 KABI KIBALAMA CHRI ADMINISTRATION PARISH CHIEF 1,825,200

56 SERWANGA KADDU WIL ADMINISTRATION SUB-COUNTY CHIEF 704,170 57 KALEMBA MOSES ADMINISTRATION PARISH CHIEF 2,056,725 58 MULONDO STEPHEN ADMINISTRATION PARISH CHIEF 3,852,768

59 MUKASA PAUL ADMINISTRATION COPY TYPIST 460,775 60 WAKIBUGU SIRAJE ADMINISTRATION PARISH CHIEF 2,366,091 61 NAISANGA PROSCOVIA ADMINISTRATION COPY TYPIST 4,635,904 62 BYARUNHANG YOSAMU ADMINISTRATION PARISH CHIEF 1,337,980 63 NANZIRI ROSE ADMINISTRATION COPY TYPIST 1,515,852 64 KIIZA MONICA ADYEERI ADMINISTRATION POOL STENOGRAPHER 1,415,646 65 KYOBE VINCENT ADMINISTRATION PARISH CHIEF 1,602,250 66 SENKUGUBE GODFREY ADMINISTRATION PARISH CHIEF

898,380 67 NASSIMBWA GODFREY ADMINISTRATION PARISH CHIEF 1,393,385 68 KAMULI JOSEPH ADMINISTRATION PARISH CHIEF 1,658,115 69 NABATANZI ZAMU ADMINISTRATION CLERICAL OFFICER 2,752,440

70 NAMBIRI PATRICK IVAN ADMINISTRATION CLERICAL OFFICER 516,425 71 KIZZA SERUNKUUMA B ADMINISTRATION PARISH CHIEF 1,184,356 72 NSANGI BETTY ADMINISTRATION CLERICAL OFFICER 1,113,194 73 KIWANUKA JOHN BAPT ADMINISTRATION CLERICAL OFFICER 1,550,638

74 NAMUYIMBWA JOYCE ADMINISTRATION COPY TYPIST 406,944 75 SSEMWANGA IMELDA ADMINISTRATION COPY TYPIST 2,368,065 76 BAGENDA STANELY ADMINISTRATION PARISH CHIEF 2,002,761 77 SSEMWOGERERE ADMINISTRATION PARISH CHIEF 2,016,521 78 SSEKATAWA JOHN ADMINISTRATION OFFICE ATTENDANT 2,580,109 79 LUKWISE PATRICK ADMINISTRATION PARISH CHIEF 1,040,533 80 NDIBALINANAYA JOSE ADMINISTRATION OFFICE ATTENDANT 1,454,193 81 BWABYE BONIFACE EDUCATION DEPUTY HEAD/T G.111 36,567,498

82 OBBO SUZAN ADMINISTRATION COPY TYPIST 656,736 83 MUTAASA ERISA WORKS DRIVER 1,043,808

84 NSEREKO JOSEPH WORKS DRIVER 547,416

85 SEMAKULA GEORGE K HEALTH HEALTH INSPECTOR 903,808

86 KIRIDAWA GERTRUDE HEALTH NURSING ASSISTANT 216,441 87 WAGALUKA SAMUEL HEALTH MEDICAL ASSISTANT 11,828,749 88 MUWANGA NTEGE HEALTH SENIOR CLERICAL 1,820,237 89 MWERU EMPRAIM HEALTH SENIOR CLERICAL 1,525,068 90 KALYANGO RUTH HEALTH ENROLLED NURSE 3,200,260

91 KATONGOLE CRANIMER HEALTH NURSING ASSISTANT 927,758 92 NAKATE JULIET HEALTH NURSING ASSISTANT 1,044,680 93 KATO RUTH HEALTH ENROLLED NURSE 5,928,684 94 ADRADU FRED HEALTH SENIOR DISPENSER 13,585,750

95 KIGGUNDU ENOCH WORKS DRIVER 532,210

96 KAMYA NULUMAN WORKS DRIVER 859,572

97 LUTAAYA ABDU MUSISI WORKS DRIVER 232,210 98 KAKANDE MAGIDU WORKS DRIVER 1,334,617 99 SENOGA MEBAL WORKS CLERICAL OFFICER 1,095,825

100 SSEBAGGALA SAMUEL WORKS DRIVER 807,590

101 JESERO JOSEPH WORKS DRIVER 1,580,575

102 KIBALAMA GOERGE WORKS DRIVER 250,899 103 MUSOKE SOLOMON NATURAL RESOURCES SENIOR ENVIRONM 13,594,766

104 WAKATAMA JAMES PRODUCTION VETERINARY OFFICER 608,298

105 RUBLA ALEX PRODUCTION ASS COOP OFFICER 444,944

106 SSEMIREMBE STEPHEN WORKS DRIVER 255,170 107 BUTERABA EUNICE COMMUNITY BASED ASSISTANT CDO 6,947,100 108 NANNOZI NAMIYA NATURAL RESOURCES WETLANDS OFFICER 2,507,654 109 NSEREKO KASOZI CISSY EDUCATION TEACHER GRADE III 20,058,278 110 KISOZI SARAH EDUCATION SENIOR CLERICAL 3,018,991 111 SEMWOGERERE PAUL K EDUCATION HEADTEACHER G.III 27,745,710 112 NAMUKASA GRACE EDUCATION SCHOOL NURSE 1,000,000 113 SSENTAMU TOEPISTA EDUCATION TEACHER 31,198,665 114 KAMUWANDA ELIZA EDUCATION HEAD TEACHER G.II 2,508,065 115 MUTABALI AMZA MUS EDUCATION HEAD TEACHER G.I 2,900,368 116 KIBERU CLOVES EDUCATION TEACHER G.III 6,869,345 117 NAKADDU CARORINE EDUCATION EDUCATION ASS II 12,275,280

118 NJUKI EDITH MAKUMBI EDUCATION TEACHER GR.II 861,365 119 BABIRYE ROSALIA EDUCATION HEADTEACHER G.III 66,533,400 120 MAKAFU IDA EDUCATION TEACHER G.II 3,268,772 KASI KIWANUKA 121 LIVINGSTONE EDUCATION HEADTEACHER G.III 7,008,879 122 KIWANUKA DENIS EDUCATION HEADMASTER G.III 2,858,779 123 KIMERA SAMUEL JOHN EDUCATION HEADTEACHER G.II 47,523,029 124 KIWANUKA CHRISTOPH EDUCATION HEADTEACHER G.I 49,336,601 125 KALYOWA LULIJJWA JO EDUCATION HEADTEACHER G.I 2,557,272 126 MUSOKE GGITADEB EDUCATION GRADE III TEACHER 7,276,632 127 MAKU-LLAH GODFREY EDUCATION SENIOR EDUCAT ASS 31,784,886 128 SEKAMWA JOYCE EDUCATION GRADE III TEACHER 2,400,000 129 SEKAMWA JAMES EDUCATION HEADMASTER G.I 3,710,000 130 ANGOIS JOHN EDUCATION HEADTEACHER G.III 32,535,745 131 KAKOOZA SEWAVA EDUCATION SENIOR INSPETOR OF 2,689,250 132 MATOVU NSOLE EPHR EDUCATION HEADTEACHER- SEC 82,007,792 133 MIREMBE ESTHER EDUCATION EDUCATION ASSIS 11,066,661 134 LUKWATA VICTORIA EDUCATION DEP HEADTEACHER 26,435,920 135 KYAMBADDE PATRICK EDUCATION HEADTEACHER 24,161,233 136 MUTEBI EMMANUEL EDUCATION HEADTEACHER G.III 12,945,063 137 KABAALE LIVINGSTONE EDUCATION HEADTEACHER G.III 13,416,975 138 DDAMULIRA MIRIAM EDUCATION HEADTEACHER G.III 1,236,336

139 TUSUBIRA EPAINETO (L EDUCATION HEADTEACHER G.I 242,990 140 KINTU GWOKYALYA EDUCATION GRADE II TEACHER 18,903,600 141 MALE JOHN EDUCATION HEADTEACHER 21,520,480 142 KAYIZZI CEPHAS EDUCATION HEADMASTER 5,684,404 143 V. WASSWA EDUCATION SEN ACCOUNTS ASS 1,259,823 144 KIRYA JOSHUA FINANCE SEN ACCOUNTS ASS 7,866,480 145 NDAULA EDWARD FINANCE SEN ACCOUNTS ASS 5,850,138 146 BINOONYA GEORGE FINANCE EXECUT OFFICER (A) 3,705,444

147 KATO CHARLES FINANCE CLERICAL OFFICER 737,046 148 NANSUBUGA SARAH FINANCE COPY TYPIST 1,444,110 149 SEGGANYI SAMUEL ADMINISTRATION PARISH CHIEF 2,413,133 150 NALUYINDA FLORENCE FINANCE ACCOUNTS ASS G.I 3,674,944 151 TEBASOBOKE JAMES FINANCE SEN ACCOUNTS ASS 2,066,596 152 MUKWAYA SUUTI FINANCE SEN ACCOUNTS ASS 1,627,974 153 NAMANYA MARY FINANCE CLERICAL OFFICER 2,070,000 154 MUKASA CHARLES FINANCE CLERICAL OFFICER 1,050,340 155 KOBUSINGYE RESTY FINANCE STORES ASSISTANT 4,038,480 156 NABISASO JESCA FINANCE ACCOUNTS ASS G.I 4,608,000 157 SSEMWANGA SARAH FINANCE ACCOUNTS ASS 2,133,810

158 NAMAKULA SPECIOZA FINANCE ACCOUNTS ASS 346,675 159 MWESIGE WILFRED FINANCE SEN ACCOUNTS ASS 1,171,542

160 NALUWOOZA HARRIET FINANCE CLERICAL OFFICER 133,830 161 NALUWOOZA TEDDY FINANCE ACCOUNTS ASS 1,732,100 162 ZZIWA DEOGRATUS S.K FINANCE SEN MARKET INSPEC 7,817,483 163 KIWANUKA LIVINGSTO W0RKS DRIVER 3,165,778

164 MATOVU DIRISA ADMINISTRATION PARISH CHIEF 664,380

165 KISAIRE WILLIAM ADMINISTRATION PARISH CHIEF 306,816 166 WABWIRE LAWERENCE LOCAL ADMN POLICE INSPECTOR OF POLICE 2,590,260 167 KATO JAMES ADMINISTRATION PARISH CHIEF 1,412,810 168 KONDE TWAHA ADMINISTRATION PARISH CHIEF 8,101,136 169 MUSISI SAMUEL ADMINISTRATION TOWN AGENT 4,022,838

170 KIBUUKA JAMES ADMINISTRATION PARISH CHIEF 995,003 171 KANAABI ROSEMARY ADMINISTRATION POOL STENOGRAPHER 7,553,871

172 BUMBA CATHERINE ADMINISTRATION COPY TYPIST 461,581 173 AHUMAD SSEKIYUNI ADMINISTRATION SUB-COUNTY CHIEF 5,228,856

174 SEWANYA FEDRICK ADMINISTRATION CLERICAL OFFICER 200,838

175 KITAALABA MOSES ADMINISTRATION PARISH CHIEF 713,230

176 MITALA DEO ADMINISTRATION PARISH CHIEF 200,906 177 WANYERERA TEDDY ADMINISTRATION COPY TYPIST 3,891,083 178 KIBUDDE HENRY ADMINISTRATION PARISH CHIEF 1,031,730 179 KANYIKE MOSES ADMINISTRATION PARISH CHIEF 1,513,522

180 KASOLO CHRIZESTOM ADMINISTRATION OFFICE MESSENGER 893,472 181 MAKUMBI ABUDU ADMINISTRATION PARISH CHIEF 1,922,700

182 MPONYE GODFREY ADMINISTRATION PARISH CHIEF 170,442

183 SOOZI ABUDUNOOR ADMINISTRATION PARISH CHIEF 778,752 184 NABUKALU JANE ADMINISTRATION STENO STECRETARY 4,452,402

185 KIJJAMBU PATRICK ADMINISTRATION OFFICE ATTENDANT 718,776 186 MUTUMBA SULAIMAN ADMINISTRATION PARISH CHIEF 1,235,290

187 MWANJAZI CHRISTOPH ADMINISTRATION PARISH CHIEF 994,888

188 KIZZA MUHAMAD ADMINISTRATION PARISH CHIEF 793,100 189 SSEBBOWA JOHN ADMINISTRATION PARISH CHIEF 9,458,280 190 YIGA SIMON ADMINISTRATION CLERICAL OFFICER 1,402,425

191 NSANGI HARUNA ADMINISTRATION PARISH CHIEF 872,712

192 SSESANGA SEGUJJA ADMINISTRATION PARISH CHIEF 719,103 193 KAMYA SEWANKAMBO ADMINISTRATION SUB-COUNTY CHIEF 14,950,165 TOTAL 987,340,720

Appendix 3 YOUTHLIVELIHOOD Program status of implementation and Recovery of funds

Group Name Sub county Parish Village Enterprise Amount Payable Amount Outstanding Status of Program from to Paid to date Balance Implementation Butumbiri Youth Seeta Namuganga Butumbiri Horticulture Jul 2015 - Group active but Group Namuganga 10,790,000 Jul 2017 3,400,500 7,389,500 project was affected by natural calamities.it has starter repayment Agali Awamu Kyampisi Kyabakadde Namanganga Maize Aug 2014 - Chairperson claim Namanganga growing 10,000,000 Feb 2017 2,000,000 8,000,000 that it is active but Youth Group no monitoring evidence by the CDO. Forced to pay 2m Kakukuulu Kasawo Kakukuulu Kakukuulu Paw paw Aug 2014 - No project Youth Dev't growing 7,250,000 Feb 2017 1,230,000 6,020,000 implementation Group thus dormant but have a bodaboda which they use to pay Mawotto Youth Seeta Namanoga Mawotto Dairy Jul 2015 - 3 heifers bought Dairy Project Namuganga 7,766,000 Jul 2017 2,560,000 5,206,000 and 1 bicycle. They plan to sell the bulls and repay. The group is active Ani Yali Amanyi Ntunda Ntunda Ntunda Maize Jul 2015 - Dormant and broke Development production 9,000,000 Jul 2017 2,000,000 7,000,000 off. but later Group resumed and paid off 2m Kiddawalime Ntunda Namayuba Walubira Pineapple Jul 2015 - One man's project Youth Group growing 10,000,000 Jul 2017 2,765,000 7,235,000 and dormant as most members were not involved. Katosi Youth Ntenjeru Bunakijja Kizaala- Fish Sep 2014 - Not active as the Arise buganda farming 11,795,000 Jul 2016 2,500,000 9,295,000 patron took most of the money. Forced

to pay.

Wanjeyo Kimenyedde Wanjeyo Wanjeyo Fish Jul 2015 - Fish pond Akezimbira farming 9,800,000 Jul 2018 200,000 9,600,000 constructed but not Youth Group stocked. Project is dormant Kigunga Youth Goma Nyenje Kigunga Piggery Jun 2015 - Project is present Development Division 6,140,000 Jun 2017 600,000 5,540,000 but most of the Forum members are students. Promised to pay soon. Youth on the Nakisunga Kyetume Bukasa Piggery May 2015 - Group members Run 5,717,000 Jul 2017 3,015,000 2,702,000 not cooperative and swine fever killed most of the pigs. Still active. Kisonzi Youth Kasawo Kigogola Kisonzi Piggery Feb 2015 - A sty in place but Group 7,300,000 Feb 2016 - 7,300,000 not stocked. Dormant group. Bumu Youth Kimenyedde Kiwafu Kimenyedde Piggery Jan 2015 - Inactive project as Group 7,440,000 Jan 2017 450,000 6,990,000 no evidence of project existence Vamutolo Mpatta Mpatta Mpatta Poultry Nov 2014 - Dormant and birds Bukule Youth 6,543,000 Nov 2017 170,000 6,373,000 bought but poorly Group handled. C/P also took some part of the money. Banda Nakisunga Banda Banda Poultry Jun 2015 - Some members Kyandaza 10,750,500 Jun 2017 3,260,000 7,490,500 dropped out but Tukolere Wamu group still active Youth Dev't though some birds Group died Nsuube - Kauga Central Namumira Nsuube- Poultry May 2015 - One man's project Youth Division Kauga 9,940,000 Aug 2017 5,400,000 4,540,000 and dormant Association though he committed to pay off the debt.

Kasana Youth Kasawo Kasana Kasana Poultry Feb 2015 - Had just procured Group 9,000,000 Sept 2017 900,000 8,100,000 the birds and keep them from Ms. Nakito's residence. Promised to mobilise money and continue paying Bugaga Kukola Kyampisi Ntonto Lusanja Poultry Mar 2015 - Dormant and Youth 8,625,500 Mar 2017 1,625,000 7,000,500 chairperson took all Development the money and has Club started paying Wasswa Youth Nagojje Waggala Wasswa Poultry Jan 2015 - Project in place but Development 9,000,000 Dec 2017 1,400,000 7,600,000 was affected by Association diseases. Commitment to pay by the group was expressed Kisigula Ntenjeru Ssayi Kazo Poultry Jun 2015 - Poultry house Enyana Youth 9,640,000 Dec 2017 4,000,000 5,640,000 constructed but not Develoment stocked. Not active Group but dormant. Kyampisi Youth Kyampisi Ddundu Ddundu Poultry Aug 2014 - Active but refused Models 6,769,900 Feb 2017 2,000,000 4,769,900 to pay. Coersement was adopted. Agali Awamu Nabbale Nakanyonyi Buzira-ndulu Poultry Aug 2015 - Dormant though Buzziranduulu 8,860,000 Aug 2017 2,860,000 6,000,000 had started Youth Agency implementing the project before. They failed to maintain the project but promised to pay off the debt. Kitale B Agro- Seeta Kitale Kitale B Coffee Jul 2015 - Group is active but forestry Youth Namuganga Nursery 10,850,000 Jul 2017 5,450,000 5,400,000 it seems to be a Project one man's project (Ssekanyo). Promised to start paying back in September 2016

Devine Youth Ntunda Namayuba Walubira Internet Jan 2015 - Dormant as Computer Café 12,500,000 Jul 2017 - 12,500,000 members failed to Centre run the project. Self Occupation Nama Kasenge Kasenge Internet Nov 2014 - Dormant as it was a Youth Group Café 10,150,000 Nov 2017 1,300,000 8,850,000 one man's project. Millionaires Goma Misindye Sonde Animal Jan 2015 - Active but don't Youth Division feeds 8,087,000 Jan 2017 250,000 7,837,000 have a store for Development their products. Still Association claims to pay soon. Bamusuuta Nabbale Bamusuuta Bamusuuta Bakery Sep 2014 - Limping but bakery Youth Bakery 10,629,000 Sep 2017 1,000,000 9,629,000 put in place and not Group stocked. It was rented out to other people. Mukono Youth Central Nsuube Bugujju Animal Mar 2015 - Promised to pay off in Action Division feeds 12,500,000 Mar 2017 2,350,000 10,150,000 the debt though the project is dormant. Life of Youth Mpatta Kiyanja Kiyanja Shoe Jul 2014 - Dormant as it was a Development Making 8,000,000 Jul 2017 1,000,000 7,000,000 one man's project. Association Some items procured but not operational since all members dropped. Multi-Form Kyampisi Kabembe Kabembe Shoe Jul 2015 - One man's project Development Making 9,000,000 Jul 2018 1,200,000 7,800,000 and not in place. Association But the chairperson promised to pay. Victors Youth Nama Namawojjolo Walusubi Catering Nov 2014 - Items were Development 7,000,000 Nov 2017 500,000 6,500,000 procured but the Group groups lack market for the services. Kuteesa Nama Kasenge Nakapinyi Hair Nov 2014 - Items procured and Nakapinyi Dressing 10,480,000 Nov 2017 3,360,000 7,120,000 functional. Youth Group Basiima Youth Nakisunga Namayiba Namayiba Hire of Aug 2015 - Items procured but Group tents 10,000,000 Oct 2017 700,000 9,300,000 marketing is an &chairs issue. Promised to pay and still active.

Tusitukire Kimenyedde Namaliga Kaama Hire of Feb 2015 - Items bought and Wamu Youth Kaganjo tents & 9,000,000 Feb 2017 1,890,000 7,110,000 project active Group chairs Agali Awamu Goma Bukerere Nabusugwe Catering Aug 2015 - Items procured but Youth Group Division 8,000,000 Aug 2017 - 8,000,000 not yet paid back. Group is active and claim political interference by area councillors Mukisa Youth Central Nsuube Upper Nabuti Hire of Jul 2015 - Items were Events Division tents & 8,000,000 Jul 2018 1,010,000 6,990,000 procured though Development chairs group has Association challenges with market Lwazi Youth Koome Bugombe Bugombe Motorcycle Jan 2015 - 3 bodabodas Group Transport 9,600,000 Jan 2017 6,000,000 3,600,000 procured and (Boda- members still boda) present. No repayment plan as yet. Kamwanyi Nagojje Namataba Namataba Agric. Aug 2015 - Active but seasonal Coffee Dealers Produce 8,000,000 Aug 2017 5,625,000 2,375,000 since coffee is (Coffee) based on seasons. It has hope for payment Seeta Citizen Goma Seeta Bugoba Metal Sep 2014 - Group is active and Concern Division fabrication 11,215,000 Sep 2017 - 11,215,000 present but the plan Development of payment is a Association challenge and unknown. Suubi Youth Nabbale Naggalama Naggalama Motor Jul 2015 - Dormant but Engineering repair 12,000,000 Jul 17 2,000,000 10,000,000 members claim to Group have bought items which were not seen. However they promised to pay off the debt. Bavubuka Mpatta Kabanga Kabanga Tailoring & Jan 2015 - 1 tailoring machine, Twekembe Design 7,200,000 Jul 2017 3,300,000 3,900,000 1 bodaboda and Youth other materials

Association were bought. Some members claimed for their shares which was done and group is leaping. Namaliiri Youth Kasawo Namaliri Namaliri Metal Mar 2015 - Diverted from Metal Works fabrication 7,600,000 Mar 2017 200,000 7,400,000 original project to tents and chairs as they claim. Nakaseeta Nagojje Namataba Nakaseeta Piggery Sep 2014 - Active and efforts of Youth Group 8,000,000 Dec 2015 2,010,000 5,990,000 payment has been made. Success Youth Ntunda Kyabazaala Bulyanti Paw paw Jul 2014 - Dormant and was Group growing 10,000,000 Jul 2016 1,200,000 8,800,000 affected by drought though members promised to revive it. Twekembe Nakisunga Namuyenje Nangwa Piggery Nov 2014 - Very active and has Youth 6,900,000 Nov 2015 6,900,000 - completed Development payment. Association Bivamuntuyo Mpunge Mpunge Mpunge Piggery Jan 2015 - Only poultry house Youth Group 7,381,000 Jan 2017 - 7,381,000 constructed but not stocked. C/P swindled all the funds. Dormant group Kiziru Youth Mpunge Mpunge Lulagwe Poultry Feb 2015 - Project was hit by Development 11,300,000 Feb 2017 1,730,000 9,570,000 weather and also Group group is divided up. Limping but C/P promised to pay the money. Group requests for extension of payment period. Ani Yali Amanyi Koome Bugombe Lwazi Solar Jan 2015 - Chairperson went Koome Youth 7,000,000 Jan 2017 2,750,000 4,250,000 abroad but items Group procured though

one is faulty.

Twezimbe Central Namumira Anthony Piggery May 2015 - Items were Anthony Youth Division 7,217,000 May 2017 1,720,000 5,497,000 procured but the Development chairperson Group promised to pay off the debt. Kulubi Youth Ntenjeru Bunakijja Kulubbi Fishing Dec 2014 - Active but payment Fishing Group 11,450,000 Dec 2017 2,360,000 9,090,000 is made to an individual person and started paying back Mpunge Youth Mpunge Mpunge Mpunge Maize Feb 2015 - Active though it had Maize Milling Milling 12,050,000 Feb 2017 1,360,000 10,690,000 issues but Group promised to pay all the money with time Kasawo Youth Kasawo Kitovu Kasawo Maize Aug 2015 - Seasonal project Association buying 12,000,000 Aug 2017 2,900,000 9,100,000 but promised to pay off the debt with time. Calm Goma Seeta Ntinda Tents & Jan 2015 - Not proceed well Ceremonial Division Chairs 11,000,000 Dec 2017 200,000 10,800,000 but plans are Setters underway to become more active. Bunakijja Youth Ntenjeru Bunakijja Bunakijja Tomato Nov 2015 - Project was hit by Farmers Group Growing 10,510,000 Nov 2017 250,000 10,260,000 drought and not active at the moment. Farming is dine on individual basis. Afri-focused Central Gulu Ngandu Produce Feb 2015 - Project is seasonal Youth Division buying and 8,200,000 Aug 2016 - 8,200,000 but promised to pay Community selling off the debt. Group Kyawanvubu Nagojje Namataba Kyawanvubu Dairy 1/Feb/2015 Project in place but Development production 5,870,000 - 150,000 5,720,000 the cows have not Group 1/Feb/2016 yet produced according to reports 7

from the S/C.

Lukwata Youth Central Ntawo Industrial Piggery Oct. 2015 - N/A Development Division Area 10,950,000 Oct. 2017 - 10,950,000 Group Total 511,765,900 103,000,500 408,765,400

Appendix 4 Lack of a District Service Commission

Entity Nature of Pending case Number of pending cases Mukono DLG Declaration of vacant posts 02 Confirmation of appointments 24 Regularization of appointments 15 Dismissal 01 Disciplinary 03 Sub-total 45 Mukono Municipality Confirmation 05 Re-designation 08 Promotion 01 Study leave 01 Transfer of Service 01 Declaration of vacant posts 03 Sub-total 19 Grand Total 64

Appendix 5 Issuing of Illegal Land Titles

S/N. ILLEGAL TITTLE OWNER ILLEGAL TITLE LOCATION DATE OF REGISTRATION AREA (HA) REMARKS OF ILLEGAL TITLE

1 NSUBUGA ROBERT OF BLOCK 561 KYAGGWE PLOT 04/02/2014 24.24HA TRANSFERRED ON 12/3/2014 TO P.O.BOX 1 MUKONO 75 AT SSAYI NAPIO SARAH MAGOOLA AND NAGOOLA BESWERI

INST MKO-00005022 KALYEBBI C/O P.O.BOX 7096 KAMPALA

2 KIDEGA JUDE CLEMENT BLOCK 561 KYAGGWE PLOT 04/02/2014 INST MKO- 125.58HA OF P.O.BOX 27520 85 AT SSAYI 00005019 KAMPALA

3 AYERO SUZAN OF P.O.BOX BLOCK 561 KYAGGWE PLOT 04/02/2014 INST MKO- 93.9HA 27520 KAMPALA 74 AT SSAYI 00005020

4 KYESWA GODFREY OF BLOCK 561 KYAGGWE PLOT 18/02/2014 INST MKO- 242.85HA ILLEGAL SURVEY AND FENCING /EXTENSION OF P.O.BOX 273 MUKONO 76 00005415 KIPAYO FARM INTO ZIRIMITI CFR.

5 NASOZI DEBORAH OF BLOCK 561 KYAGGWE PLOT 04/02/2014 INST MKO- 40.43HA P.O.BOX 8614 KAMPALA 80 AT SSAYI 00005014

TOTAL ACREAGE 527