Office of the Auditor General the Republic of Uganda

OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF UGANDA

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

OFFICE OF THE AUDITOR GENERAL UGANDA

TABLE OF CONTENTS

LIST OF ACRONYMS ...... iv Opinion ...... 1 Basis for Qualified Opinion ...... 1 Mischarged Expenditure ...... 1 Key Audit Matters...... 2 1.0 Performance of Youth Livelihood Programme ...... 2 1.1 Funding of the Programme ...... 3 1.2 Non-compliance with the repayment schedule ...... 3 1.3 Transfer of recovered funds to the Recovery Account in BOU ...... 3 1.4 Inspection of Performance of Youth projects ...... 3 1.4.1 Kaliiro Youth Dairy Project in Kaliiro Sub-county ...... 3 1.4.2 Rweera Youth Bull Fattening in Kinuuka Sub-county ...... 4 2.0 Implementation of the Uganda Road Fund ...... 4 2.1 Budget Performance of Uganda Road Funds ...... 4 2.2 Status of implementation ...... 5 2.2.1 Routine Manual Maintenance ...... 5 2.2.2 Routine Mechanised Maintenance ...... 5 2.2.3 Periodic Maintenance ...... 5 Emphasis of matter ...... 6 3.0 Under-collection of Local Revenue ...... 6 Other Matter ...... 6 4.0 Delayed disbursement of Youth Livelihood for FY 2017/2018 ...... 6 Other Information ...... 7 Management Responsibilities for the Financial Statements ...... 7 Auditor General’s Responsibilities for the audit of the Financial Statements ...... 8 Other Reporting Responsibilities ...... 9 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...... 10 5.0 Management of Natural Resources...... 10 6.0 Conditions of Medical Equipment ...... 10 APPENDICES ...... 12 Appendix 1: Mischarged Expenditure ...... 12

Appendix 2: Low Recovery of YLP Funds for FY 2014/15 ...... 23 Appendix 3: Budget Performance of Uganda Road Funds ...... 25 Appendix 4: Conditions of medical equipment ...... 29

iii

LIST OF ACRONYMS

F/Y Financial Year GOU Government of Uganda HC Health Centre IESBA International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants INTOSAI International Organization of Supreme Audit Institutions ISSA International Standards on Auditing LGA Local Government Act LGFAR Local Government Financial and Accounting regulations MoGLSD Ministry of Gender, Labour and Social Development NAA National Audit Act NEA National Environment Act PFMA Public Finance Management Act, 2015 TAI Treasury Accounting Instructions UGX Uganda Shillings ULA Uganda Land Act URF Uganda Road Fund UWEP Uganda Women Entrepreneurship Program YIG Youth Interest Group YLP Youth Livelihood Programme

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

THE RT. HON. SPEAKER OF PARLIAMENT

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

In my opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of my report, the Financial Statements of Lyantonde District Local Government for the year ended 30th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual 2007.

Basis for Qualified Opinion  Mischarged Expenditure The GOU chart of accounts, 2016 defines the nature of expenditure for each item code and funds are appropriated to votes in line with approved item codes. It was observed that UGX.130,659,503 was mischarged on codes other than those for which funds were appropriated without authority as shown in Appendix 1. Mischarging of expenditure leads to financial misreporting.

The Accounting Officer acknowledged the shortcoming and promised to ensure proper charging of expenditure codes in accordance with the Government of Uganda Chart of Accounts.

I await action of the Accounting Officer’s promise.

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit

Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

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

In addition to the matter described in the Basis for Qualified Opinion section, I have determined the matters described below as the key audit matters to be communicated in my report.

1.0 Performance of Youth Livelihood Programme The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2014/2015, was to respond to the existing challenge of unemployment among the Youths. The programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups. The audit focused on an amount of UGX.191,488,998 disbursed in the Financial Year 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed focused on ascertaining the following;  Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.  Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.  Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and

 Whether on a sample basis the funded projects do exist and are operating. I made the following observations;

1.1 Funding of the Programme A review of the approved budget for the YLP programme revealed that the District had budgeted for a total amount of UGX.191,488,998 for the financial year 2014/2015. It was noted that all the funds were received and disbursed to the beneficiary groups as shown in Appendix 2.

1.2 Non-compliance with the repayment schedule It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.191,488,998 (Interest exclusive) by close of the financial year 2017/2018, only UGX.134,769,900 (70%) was collected leaving a balance of UGX.56,719,098 (30%) outstanding as shown in Appendix 2.

Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. The Accounting Officer explained that efforts were being made to ensure recovery of the funds; including reporting to Police.

I advised the Accounting Officer to ensure that all outstanding funds are recovered.

1.3 Transfer of recovered funds to the Recovery Account in BOU It was noted that all UGX.134,769,900 recovered was transferred to the National Revolving Fund Collection Account by the time of the audit.

1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely; Kaliiro Youth Dairy Project and Kinuuka Youth Bull Fattening to ascertain whether they were in existence and being implemented in accordance with the operational guidelines. The following observations were noted;

1.4.1 Kaliiro Youth Dairy Project in Kaliiro Sub-county It was noted that the group dis-intergraded after three of the cows bought by the group died. The remaining one was sold and the money; UGX.800,000 repaid and the balance of UGX.5,000,000 is still unrecovered. The group is no longer in existence. Consequently, there were neither records to review nor group members to interview.

1.4.2 Rweera Youth Bull Fattening in Kinuuka Sub-county During audit inspection, Rweera Youth Bull Fattening members ran away from the team. There was no signpost to confirm their location and no information was obtained regarding the operations of the group. The accounting officer explained that management had taken measures to recover funds from the youth groups by reporting the matter to police.

I await the outcome of the Accounting Officer.

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

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

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

 The budgeted URF releases for Local Governments for the year under review were actually received ;  The planned URF outputs were achieved; Based on the procedures performed, the following observations were made;

2.1 Budget Performance of Uganda Road Funds A total of UGX.388,777,665 was budgeted to cater for routine manual maintenance, routine mechanised maintenance ,periodic maintenance and emergency activities on several District roads using Road gangs and the force Account mechanism.

However, the District received UGX.387,776,056 (99.7%) resulting into a deficit of UGX.1,001,609. The deficit constituted 0.3% of the budgeted amount.

2.2 Status of implementation A review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in Appendix 3.

2.2.1 Routine Manual Maintenance A total of 316kms at an estimated cost of UGX40,000,000 was planned to be undertaken as shown in Appendix 3. However, audit revealed that no routine manual maintenance was actually undertaken.

On inspection, it was observed that no routine manual maintenance out of the planned 316kms was actually undertaken.

2.2.2 Routine Mechanised Maintenance A total of 73kms at an estimated cost of UGX140,389,000 was planned to be undertaken as shown in Appendix 3. However, audit revealed that 59.7kms (81.7%) were actually undertaken at a cost of UGX.171,713,411 (122.3%) leading to a shortfall of 13.3kms (18.3%) not done and yet an excess expenditure of UGX.31,324,411 was incurred on this planned activity. The Accounting Officer explained that the District prequalified Road Gangs, but very few of them accepted the rate of UGX.100,000 per month, and the mechanism of 2km per gang failed in some parts of Lyantonde. As a result, the matter was forwarded to Executive Committee and the decision to use routine mechanization was approved.

I advised the Accounting Officer that in future, management should ensure activities are implemented according to approved plan and the procedures for re-allocations should be complied with.

2.2.3 Periodic Maintenance A total of 8kms at an estimated cost of UGX.30,000,000 was planned to be undertaken as shown in Appendix 3. However, audit revealed that 7kms (87.5%) were actually undertaken at a cost of UGX.31,598,400 leading to a shortfall of 1km (12.5%).

On inspection, it was observed that only 7km of the road section was worked on out of 8kms leaving 1km not worked on. Failure to implement to implement activities as planned affects service delivery.

The Accounting Officer explained that this was caused by the breakdown of the District grader at the time of implementing this activity.

I advised the Accounting Officer to prioritize repair of the road equipment so as to enable completion of the pending works. In future, service and repairs of road equipment should be done timely.

Emphasis of matter Without qualifying my opinion further, I draw attention to the following matter presented in the financial statements.

3.0 Under-collection of Local Revenue It was observed that in the Statement of Appropriation Account on page 13 the Financial Statements, out of the budgeted local revenue of UGX.164,727,000 only UGX.126,375,025 was realized resulting into a shortfall of UGX.38,351,975. The shortfall constituted 23% of the budgeted revenue. Under-collection of local revenue adversely affects service delivery.

The Accounting Officer explained that, under collection of local revenue was caused by foot and mouth disease (quarantine) which was imposed on the District.

I noted the matter.

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.

4.0 Delayed disbursement of Youth Livelihood for FY 2017/2018 Out of the UGX.238,140,000 received for the Youth groups approved in 2017/18, only one group; namely Kaliro B Youth United Goat Rearing received UGX.6,500,000. It was further observed that UGX.189,200,000 was not utilized on time before the end of the financial year. This delayed the 28 approved groups to get funding from the programme for the financial year 2017/2018.

The Accounting Officer explained that the un-utilized funds were swept back at the end of F/Y 2017/18 because the District received the money on 13th June 2018 towards closure of the Financial Year; yet the groups had not yet opened up accounts. However, efforts to recover the funds are being undertaken.

I await the outcome.

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

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

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

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

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

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

As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control.  Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.  Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the entity to cease to continue as a going concern.

 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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

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

From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that:

Except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on Financial Statements, the activities, financial transactions and information reflected in the Financial Statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters are as follows;

5.0 Management of Natural Resources A review of management of natural resources in form of land, forest reserves and wetlands in the district during the audit of the financial year 2017/2018 revealed the following shortcomings:

5.1 Unlicensed activities on Natural Resources Section 36 of the National Environment Management Act, 1995 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.

It was observed that the district does not have a register of the licenses issued for activities carried out on gazetted forest reserve. Audit inspection revealed that there were a number of un-licenced activities carried out in the forest in form of cultivations, constructions and settlement. The activities deplete the environment.

The Accounting Officer acknowledged the finding and explained that a follow up with the Ministry of Lands is going to be made immediately to address the matter.

I await the outcome.

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

However, a review of management reports and audit inspection revealed that a number of medical equipment is obsolete and in poor condition as shown in Appendix 4. In some instances, the equipment was completely lacking. Besides, an Anesthetic unit, EMO with Vaporizer delivered in 2016 was not in use because there is no skilled staff to operate the unit. Besides, it was reported that the equipment was supplied with missing oxygen regulator; a component that is critical in the use of the equipment.

Consequently, patients are referred to distant facilities to receive the same services putting their lives at risk.

The Accounting Officer acknowledged the matter and promised to liaise with the Ministry of Health to procure the medical equipment.

I await the outcome.

John F.S. Muwanga AUDITOR GENERAL KAMPALA

17th December, 2018

APPENDICES Appendix 1: Mischarged Expenditure Departmen Date Vr No Payee Descriptio Amount Remarks t n Code correct charg code to ed be charged Finance 13/03/01 PV- Sebbowa Internal 827,500 221011 227001 8 S0233 Maurice audit 2 expenses while auditing USE funds Finance 07/05/01 PV- Phenos Meals and 440,000 211103 221010 8 FN001 Catering refreshment 26 Services s to TPC

Finance 19/06/01 PV- Nsereko Facilitation 110,000 263104 227001 8 S0292 Abubake to Kla to 9891 r pick Motor Engine Finance 09/05/01 PV- Sebbowa Allowances 634,000 221008 227001 8 S0266 Maurice when on 09000 offiocial 00 duties in Kampala Finance 16/05/01 PV- Arinaitwe Travel to 380,000 263104 227001 8 S0273 Wilson MoFPED on 5 Isaac draft budget estimates Finance 02/05/01 PV- Kateregg Washing 100,000 263104 228002 8 S0254 a Samuel office cars 8 Finance 06/02/01 PV- Kyarimp Allowances 296,700 263104 227001 8 S0215 a plus fuel to 7 Geoffrey sub counties to collect accountabili ties on YLP Finance 19/02/01 PV- Phenos meals and 2,310,000 263104 221010 8 FN001 Catering refreshment 06 Services s to TPC,BFP Finance 12/03/01 PV- Kaliiro transfer of 5,592,850 227004 263103/2 8 FN001 sub funds to 63104 173 county support decentralise d services Finance 12/03/01 PV- lyantond transfer of 5,497,304 227004 263103/2 8 FN001 e sub funds to 63104 176 county support decentralise d services

Finance 12/03/01 PV- Lyantond transfer of 8,243,748 227004 263103/2 8 FN001 e Town funds to 63104 167 Council support its activities Finance 12/03/01 PV- Lyakajjur transfer of 3,419,180 227004 263103/2 8 FN001 a Sub funds to 63104 169 county support its activities Finance 12/03/01 PV- Mpumud transfer of 4,446,298 227004 263103/2 8 FN001 de Sub funds to 63104 166 county support its activities Finance 12/03/01 PV- Kasagam transfer of 3,705,817 227004 263103/2 8 FN001 a Sub funds to 63104 171 county support its activities Finance 12/03/01 PV- Kinuuka transfer of 3,132,542 227004 263103/2 8 FN001 Sub funds to 63104 174 county support its activities Finance 13/03/01 PV- Kaliiro transfer of 3,859,492 227004 263103/2 8 FN001 sub funds to 63104 172 county support decentralise d services Finance 13/03/01 PV- Lyantond transfer of 3,800,106 227004 263103/2 8 FN001 e sub funds to 63104 175 county support decentralise d services Finance 13/03/01 PV- Mpumud transfer of 3,146,859 227004 263103/2 8 FN001 de sub funds to 63104 13 county support decentralise d services Finance 31/05/01 PV- Sebbowa Allowances 890,000 221011 227001 8 S0280 Maurice to Internal 82723 Auditor for audit activities in Kasagama, Lwakajjula, Kaliiro etc. Sub-Total 50,832,396

Administratio 03/08/01 PV- Asiimwe Disturbance 2,369,300 227004 211103 n 7 S0121 Medard allowance 8 Ntegye to Asiimwe Alice Rushure - CAO

Administratio 09/08/01 PV- Asiimwe Refund of 150,000 227004 221007 n 7 S0123 Medard money to 0 Ntegye CAO used for purchase of Standing Orders Administratio 09/08/01 PV- Asiimwe Transport 1,530,000 227004 211103 n 7 S0122 Medard allowance 8 Ntegye to support staff Administratio 17/08/01 PV- Asiimwe Welfare and 1,000,000 227004 221009 n 7 S0131 Medard entertainme 3 Ntegye nt/Council

Administratio 09/08/01 PV- Ndyaheb Night 430,000 227004 227001 n 7 S0122 wa allowance 4 kyomuka plus ma transport Administratio 30/08/01 PV- Ndyaheb Night 285,000 227004 227001 n 7 S0137 wa allowance 9 kyomuka plus ma transport when travelling to Masaka to attend Court Administratio 30/08/01 PV- Ndyaheb Night 630,000 227004 227001 n 7 S0137 wa allowance 8 kyomuka plus ma transport when travelling to Kampala Administratio 28/08/01 PV- Mwesigw Training in 3,000,000 227004 221003 n 7 S0132 a Moses harmonised 53 Mohamm data base ed Administratio 28/08/01 PV- Yiga Board of 1,000,000 227004 227001 n 7 S0132 Martin survey 50 Paul Administratio 30/08/01 PV- Asiimwe Subsistence 530,000 227004 227001 n 7 S0138 Medard and 0 Ntegye transport allowance to State Attorney when attending the Court Case Administratio 17/08/01 PV- Natukun photocopyin 120,000 227004 221011 n 7 S0131 da Sarah g /binding 0 Administratio 17/08/01 PV- Natukun Stationery 295,000 227004 221011 n 7 S0130 da Sarah

Administratio 26/09/01 PV- Ndyaheb training of 570,000 227004 221003 n 7 S0145 wa trainers 7 kyomuka ma Administratio 14/09/01 PV- Natukun photocopyin 119,400 227004 221011 n 7 S0144 da Sarah g /binding 0 Administratio 20/09/01 PV- Natukun submission 300,000 227004 227001 n 7 S0145 da Sarah of LG 2 Councillors to MoLG Administratio 14/09/01 PV- Muhangu Stationery 825,000 227004 221011 n 7 S0143 zi Amon for pay roll 7 managemen t Administratio 14/09/01 PV- Muhangu Stationery 350,000 211103 221011 n 7 S0143 zi Amon for pay roll 7 managemen t Administratio 14/09/01 PV- Asiimwe Transport to 280,000 227004 227001 n 7 S0142 Medard Kampala to 9 Ntegye submit account details Administratio 27/11/01 PV- Asiimwe Official trip 300,000 211103 227001 n 7 S0176 Medard to Kampala 7 Ntegye Administratio 27/11/01 PV- Asiimwe Official trip 110,000 211103 227001 n 7 S0176 Medard to Kampala 7 Ntegye Administratio 27/11/01 PV- Asiimwe Official trip 264,000 227004 227001 n 7 S0176 Medard to Kampala 7 Ntegye Administratio 14/09/01 PV- Ahimbisi Stationery 497,000 227004 221011 n 7 S0143 bwe for Human 8 Charles resource operations

Administratio 29/09/01 PV- Asiimwe meals and 160,000 221009 221010 n 7 S0148 Medard refreshment 8 Ntegye s during enhanceme nt meeting

Administratio 29/09/01 PV- Asiimwe meals and 400,000 227004 221010 n 7 S0148 Medard refreshment 8 Ntegye s during enhanceme nt meeting

Administratio 14/09/01 PV- Ndyaheb Official trip 430,000 227004 227001 n 7 S0143 wa to Kampala- 2 kyomuka MoFPED ma

Administratio 23/10/01 PV- Asiimwe Official trip 658,000 227004 227001 n 7 S0157 Medard to Kampala- 3 Ntegye MoFPED

Administratio 17/08/01 PV- Kyarisiim submission 300,000 227004 227001 n 7 S0130 a Eunice of personal 7 files to Ministry of Public Service Administratio 14/09/01 PV- Asiimwe Data 674,000 227004 227001 n 7 S0143 Medard capture 5 Ntegye exercise Administratio 14/09/01 PV- Asiimwe official trip 945,000 227004 227001 n 7 S0143 Medard to Mukono 4 Ntegye and Mubende Administratio 09/08/01 PV- Asiimwe official trip 658,000 227004 227001 n 7 S0122 Medard to kampala 5 Ntegye Administratio 09/08/01 PV- Asiimwe official trip 410,000 211103 227001 n 7 S0170 Medard to kampala 8 Ntegye Administratio 09/08/01 PV- Asiimwe official trip 264,000 227004 227001 n 7 S0170 Medard to kampala 8 Ntegye Administratio 15/11/01 PV- Asiimwe official trip 410,000 211103 227001 n 7 S0172 Medard to kampala 7 Ntegye Administratio 15/11/01 PV- Asiimwe official trip 248,000 227004 227001 n 7 S0172 Medard to kampala 7 Ntegye Administratio 11/12/01 PV- Asiimwe ULGA 2,000,000 224004 221017 n 7 S0187 Medard Subscription 6 Ntegye Administratio 17/08/01 PV- Asiimwe Travel for 658,000 227004 227001 n 7 S0132 Medard Data 2 Ntegye capture exercise Administratio 30/08/01 PV- Asiimwe Official trip 673,500 227004 227001 n 7 S0138 Medard to Kampala 5 Ntegye Administratio 22/03/01 PV- Asiimwe Official trip 887,000 211103 227001 n 8 S0240 Medard to 6 Ntegye Kaampala by the CAO Administratio 11/10/01 PV- Asiimwe Travel for 674,000 227004 227001 n 7 S0151 Medard Data 3 Ntegye capture exercise

Administratio 09/08/01 PV- Asiimwe Funds to 658,000 227004 227001 n 7 S0122 Medard CAO to 6 Ntegye Travel to Kampala to attend a meeting of CAOs Administratio 23/10/01 PV- Asiimwe CAO official 674,000 227004 227001 n 7 S0156 Medard trip to 3 Ntegye Kampala on warranting and invoicing. Administratio 20/09/01 PV- Ndyaheb validationex 1,732,000 227004 227001 n 7 S0145 wa ercise for 1 kyomuka teachers ma and health workers Administratio 17/10/01 PV- Asiimwe CAO official 658,000 227004 227001 n 7 S0154 Medard trip to 3 Ntegye Kampala MoLG Administratio 11/10/01 PV- Asiimwe Lawyer's 530,000 227004 225001 n 7 S0151 Medard facilitation 1 Ntegye to attend Court in Masaka Administratio 14/11/01 PV-S Asiimwe Newspapers 112,000 221011 221007 n 7 01723 Medard supplied Ntegye Administratio 18/12/01 PV- Asiimwe CAO Official 666,000 227004 227001 n 7 S0192 Medard trip to 63 Ntegye kampala to attend a meeting with the Accountant General Administratio 14/11/01 PV- Asiimwe Ahimbisibw 400,000 221011 227001 n 7 S0172 Medard e Charles 2 Ntegye Facilitaion to MOPS Selection dept Administratio 20/12/01 PV- Asiimwe State 780,000 221017 225001 n 7 S0196 Medard Attoney 7 Ntegye facilitation on handling Court Cases in Masaka Administratio 20/12/01 PV- Yiga Fuel imprest 300,000 221017 227004 n 7 S0196 Martin 8 Paul

Administratio 11/12/01 PV- Asiimwe CAO's 534,000 227004 227001 n 7 S0187 Medard facilitation 8 Ntegye to attend ULGA meeting in Mbarara Administratio 07/12/01 PV- Asiimwe CAO's 945,000 227004 227001 n 7 S0185 Medard official trip 5 Ntegye to Kampala Administratio 18/12/01 PV- Asiimwe Newspapers 196,000 221009 221007 n 7 S0194 Medard supplied 3 Ntegye Administratio 22/2/018 PV- Asiimwe CAO's travel 955,000 228002 227001 n S0223 Medard to MOLG 0 Ntegye and MOAAF

Administratio 05/02/01 PV- Asiimwe Electricity 550,000 221009 223001 n 8 S0214 Medard wiring in 2 Ntegye new block

Administratio 06/02/01 PV- Asiimwe Facilitation 280,000 228002 227001 n 8 S0215 Medard to 2 Ntegye Natukunda Sarah to submit Pension files Administratio 01/2/018 PV- Asiimwe Facilitation 580,000 211103 225001 n S0212 Medard to State 3 Ntegye Arttoney to attend Court Administratio 01/2/018 PV- Asiimwe Facilitation 530,000 211103 225001 n S0212 Medard to State 4 Ntegye Arttoney to attend Court Administratio 26/02/01 PV- Kamya Travel to 340,000 221017 227001 n 8 S0227 Simon Kla MoLG 0 on official duties Administratio 26/02/01 PV- Kamya photocopyin 456,000 221017 221011 n 8 S0227 Simon g /binding 0 Administratio 22/02/01 PV- Asiimwe Disturbance 1,859,450 228002 211103 n 8 S0223 Medard allowance 1 Ntegye to Kabugo Deo Deputy CAO Administratio 26/02/01 PV- Asiimwe Fuel imprest 1,000,000 231006 227004 n 8 S0227 Medard 2 Ntegye Administratio 28/02/01 PV- Asiimwe Servicing of 352,000 227004 228002 n 8 S0229 Medard Motor 62 Ntegye Vehicle Administratio 16/01/01 PV- Natukun Stationery 390,000 211103 221011 n 8 S0203 da Sarah for Admn 4 dept

Administratio 26/02/01 PV- Kyarisiim transfering 400,000 221017 227001 n 8 S0226 a Eunice personal 2 files to MOPS Administratio 19/02/01 PV- Natukun Toner 350,000 221017 221011 n 8 S0219 da Sarah cartridge 3 Administratio 14/03/01 PV- Shell Fuel & 1,000,000 228002 227004 n 8 AD000 Lyantond Lubricants 49 e Administratio 22/03/01 PV- Asiimwe Meals and 666,000 211103 221010 n 8 S0240 Medard refreshment 4 Ntegye s during TPC,DEC meetings Administratio 20/03/01 PV- Asiimwe Official trip 745,000 211103 227001 n 8 S0237 Medard to Entebbe 3 Ntegye by the CAO.

Administratio 09/01/01 PV- Asiimwe Facilitation 879,000 227004 227001 n 8 S0201 Medard for data 00 Ntegye collection by the CAO Administratio 16/01/01 PV- Asiimwe Facilitation 674,000 227004 227001 n 8 S0202 Medard to present 3 Ntegye recruitment process by the Administratio 01/02/01 PV- Asiimwe Facilitation 879,000 211103 227001 n 8 S0211 Medard for data 9 Ntegye collection by the CAO Administratio 05/02/01 PV- Asiimwe Facilitation 674,000 228002 227001 n 8 S0214 Medard to CAO to 5 Ntegye attend Qurterly review meeting Administratio 26/02/01 PV- Asiimwe Facilitation 879,000 231006 227001 n 8 S0227 Medard for data 3 Ntegye collection by the CAO Administratio 06/02/01 PV- Asiimwe Facilitation 674,000 228002 227001 n 8 S0215 Medard to CAO to 1 Ntegye warrant salaries

Administratio 26/02/01 PV- Asiimwe Facilitation 674,000 231006 227001 n 8 S0227 Medard to CAO to 4 Ntegye attend a meeting at MoPS Administratio 06/02/01 PV- Asiimwe Facilitation 666,000 228002 227001 n 8 S0215 Medard to CAO for 0 Ntegye official trip to MoFPED

Administratio 04/01/01 PV- Asiimwe Facilitation 666,000 227004 227001 n 8 S0198 Medard to CAO for 90 Ntegye official trip to MoLG

Administratio 09/01/01 PV- Asiimwe Facilitation 674,000 227004 227001 n 8 S0201 Medard to CAO to 01 Ntegye warrant and invoicing

Administratio 29/03/01 PV- Shell fuel for 1,000,000 231006 227004 n 8 AD000 Lyantond operations 51 e Administratio 26/03/01 PV- Asiimwe Transport 855,000 231006 211103 n 8 S0243 Medard allowance 8 Ntegye to support staff Administratio 22/03/01 PV- Natukun Stationery 200,000 211103 221011 n 8 S0249 da Sarah 7 Administratio 20/03/01 PV- Kyarisiim training in 810,000 221017 221003 n 8 S0236 a Eunice records and 0 Archive Cadre Administratio 15/03/01 PV- Asiimwe Refund of 740,000 211103 227001 n 8 S0240 Medard money to 5 Ntegye THE CAO incurred during the Womens day celebrations Administratio 28/03/01 PV- Kamugas Contribution 1,000,000 228002 263106 n 8 S0247 a to Int 4 Andrew Women's Timothy day celebrations Administratio 29/03/01 PV- Kamalum Facitation to 340,000 228002 221002 n 8 S0248 ba attend 3 Benjamin PPDA Workshop Administratio 26/03/01 PV- Asiimwe Facilitation 565,000 231001 225001 n 8 S0244 Medard to State 6 Ntegye Arttoney to attend Court Sub-Total 56,891,650 Planning 15/08/01 PV- Arinaitwe Mileageallo 400,000 227004 211103 7 S0125 Wilson wance for 5 Isaac July-Aug Planning 12/09/01 PV- Kateregg Office 449,000 227004 221011 7 S0141 a Samuel Stationery 007 Sub-Total 849,000

Works 29/11/20 PV- NWSC Water Bills 1,180,000 221012 223006 /Water 17 WK00 Section 140 Works 28/03/20 PV- NWSC Water Bills 938,008 221912 223006 /Water 18 WK00 Section 185

Works 28/11/20 PV- Kiwanuk Facilitaion 981,980 221012 221012 /Water 17 SO180 a Francis to attend Section 58 annual water officers meetings Works 07/12/20 PV- UMEME Electricity 396,000 221012 223005 /Water 17 WK00 LTD Bills Section 144

Works 20/12/20 PV- NWSC Water Bills 291,061 211103 223006 /Water 17 WK00 Section 151

Works 22/06/20 PV- Shell Supply of 664,906 228002 227004 /Water 18 WK00 Lyantond fuel Section 213 e

Works 22/06/20 PV- Shell Supply of 855,600 231007 227004 /Water 18 WK00 Lyantond fuel Section 215 e

Works 12/06/20 PV- NWSC Water Bills 265,151 221012 223005 /Water 18 WK00 Section 207 Works 17/05/20 PV- UMEME Electricity 178,468 221012 223005 /Water 18 WK00 LTD Bills Section 196 Works 16/01/20 PV- UMEME Electricity 295,361 221012 223005 /Water 18 WK00 LTD Bills Section 160

Works 04/01/20 PV- Ssenyon Purchase 1,271,820 221012 221011 /Water 18 WK00 ga for Section 158 Twaha stationery

Works 06/01/20 PV- Total Fuel for 231007 231007 227004 /Water 18 WK00 Lyatonde supervision Section 159

Works 22/06/20 PV- Kiwanuk Supervision 1,154,000 227004 211103 /Water 18 S0306 a Francis allowances Section 5 to district officers Sub-Total 9,552,362

Technical 12/03/20 PV- Kiwanuk Submission 438,200 221012 211103 Services 18 S0232 a Francis of 2nd Works 6 Quarter URF reports ( allowances )

Technical 19/02/20 PV- UMEME Electricity 406,895 221012 223005 Services 18 WK00 LTD Bills Works 172 Technical 2/29/201 PV- Nuwama Repair of 512,000 22102 228002 Services 8 S0248 nya M/cycles Works 1 Ronald LG0004-070

Technical 24/04/20 PV- Honest Procuremen 1,479,000 221012 221011 Services 18 WK00 Secretari t of Works 190 al stationery services Technical 18/04/20 PV- Lyatonde Fuel and 1,667,000 263367 227004 Services 18 WK00 Shell lubricants Works 189

Technical 26/06/20 PV- Shell Fuel and 8,880,000 263367 227004 Services 18 WK00 Lyantond lubricants Works 231 e

Sub-Total 13,383,095 Grand 130,659,50 Total 3

Appendix 2: Low Recovery of YLP Funds for FY 2014/15 S/N Sub county Group Name Disbursed Recovered Outstanding Balance

1 Kaliiro S/c Kabatema Youth Catering Project 5,521,000 3,142,000 2,379,000

2 Kaliiro S/c Kiyinda Youth Piggery Project 6,632,000 2,861,000 3,771,000

3 Kaliiro S/c Lwentondo Youth Goat Rearing Project 5,500,000 2,300,000 3,200,000

4 Kaliiro S/c Kaliiro Youth Dairy Project 5,800,000 800,000 5,000,000

5 Kaliiro S/c Katagengera Youth Produce Buyers pjt 5,300,000 984,000 4,316,000

6 KASAGAMA Kibejja Youth Bull Fattening Project 5,450,000 5,450,000 -

7 KASAGAMA Muzaire A Youth Goat Rearing Project 5,490,000 5,490,000 -

8 KASAGAMA Kalagala Youth Bull Fattening Project 5,330,000 3,730,000 1,600,000

9 KASAGAMA Kasagama Youth Brick Laying Project 4,912,000 4,339,950 572,050

10 KASAGAMA Kasagama Youth Goat Rearing Project 4,760,000 4,760,000 -

11 KINUUKA Binikira Youth Grain Milling Project 5,000,000 3,499,400 1,500,600

12 KINUUKA Kinuuka Youth Bodaboda Project 5,000,000 5,000,000 -

13 KINUUKA Rweera Youth Bull Fattening Project 5,125,000 5,125,000 -

14 KINUUKA Rwemikoma Youth Dairy Project 7,800,000 2,100,000 5,700,000

15 LYAKAJURA Bwihagaju Youth Dairy Project 5,500,000 5,500,000 -

16 LYAKAJURA Elisa Zone Youth Goat Rearing Project 5,800,000 3,720,000 2,080,000

17 LYAKAJURA Kabundabunda Yth Maize Produce Pjt 4,600,000 4,230,000 370,000

18 LYAKAJURA Keishango Youth Bull Fattening Project 4,500,000 3,865,000 635,000

19 LYAKAJURA Rwera Bull Fattening Project 4,000,000 4,000,000 -

20 LYANTONDE Gayaza Youth Piggery Project 5,050,000 3,992,500 1,057,500 s/c 21 LYANTONDE Kabetemere Youth Tomato Growing Pjt 4,075,000 400,000 3,675,000 s/c 22 LYANTONDE Kalagala Youth Brick Laying Project 3,950,000 3,164,800 785,200 s/c

23 LYANTONDE Kanyogoga Youth Goat Rearing Pjt 3,975,000 3,058,250 916,750 s/c 24 LYANTONDE Kasambya Youth Dairy Project 5,850,000 5,850,000 - s/c 25 LYANTONDE Kempega Youth Piggery Project 7,500,000 3,930,000 3,570,000 s/c 26 LYANTONDE Kaliiro A Youth Brick Laying Project 3,491,000 3,491,000 - T/c 27 LYANTONDE Kooki D Youth Piggery Project 5,378,000 1,281,000 4,097,000 T/c 28 LYANTONDE Kaliiro A Youth Metal Fabrication Pjt 6,500,000 3,342,000 3,158,000 T/c 29 LYANTONDE Kooki C Youth Leather & Handcraft Pjt 5,098,000 3,660,000 1,438,000 T/c 30 LYANTONDE Kooki D Youth Carpentry & Joinery Pjt 7,692,000 7,692,000 - T/c 31 LYANTONDE Kaliiro B Youth PWD Shoe Making Pjt 5,059,998 180,000 4,879,998 T/c 32 MPUMUDDE Bikokora A Youth Produce Buying Pjt. 5,000,000 5,000,000 -

33 MPUMUDDE Burunga Youth Dairy Project 5,350,000 5,350,000 - 34 MPUMUDDE Kanyeganyegye Youth Catering Pjt 4,400,000 4,400,000 -

35 MPUMUDDE Mpumudde B Youth Bull Fattening Pjt 5,000,000 4,437,000 563,000

36 MPUMUDDE Rwamabara Youth Blacksmith Project 6,100,000 4,645,000 1,455,000

134,769,90 TOTAL 191,488,998 0 56,719,098

Appendix 3: Budget Performance of Uganda Road Funds

Vote Item Planned Actual Variance Amount Amount Amount Variance Variance Audit Management Function Descript Output/Qu Output/ Output/qu Budgeted Released spent between between Remarks explanation output ion antity Quantity antity (UGX) (UGX) (UGX) (UGX) G=(D-E) H=(E-F ) A B C=(A-B) D E F Lyantonde District 397 KM 422,600,070 382,600,07 382,600,070 40,000,000 0 . District roads 0

Routine ( 316Km 40,000,000 40,000,000 40,000,000 0 0 Road manual Unpaved Unpaved ( gangs did maintenan road) all Road not ce road Gangs) maintain sections the road in the section. district Apart from were to the road be section maintaine that were d worked on manually using by road Routine gangs mechanize d all

remaining road were very bushy and not maintained

Routine Total 73 140,000,000 ( Mechanize Km length Force Account) d road ( maintenan Unpaved ) ce 1. Kinuuka – 9.7 Km 9.7KM 0 48,500,000 48,500,000 48,099,336 400,664 400,664 - 4 Head Bwamira walls not mira - constructe Kankubeb d. e -The number of kilometers to be graveled was not specified and yet 12,675,200 was used to procure gravel

2. of 18 Km 18KM 0 32,739,000 32,739,000 32,738,000 1,000 0 4 Kasamby Headwalls a – not Kitazigolo constructe kwa – d Kinuuka 3. Kalyemen 28 Km 10KM 18Km 29,150,000 28,970,000 179,775 -179,775 4 Head vu- 29,149,775 walls not Mpumudd constructe e- d Buyaga- Kyemamb a 4. Kalambiki 9 Km 9Km 0 30,000,000 30,000,000 31,729,000 1,729,000 12 Culverts ro - not Kichwam installed ba- and the 4 Kabundab head walls unda- not Kakinga constructe d TOTAL 64.7KM Routine Mechanize d Maintenan ce

Periodic Kyemamb 8 Km 7KM 1KM 30,000,000 30,000,000 1,598,400 -1,598,400 BOQ not Maintenan a - 31,598,400 made as ce Kabingo per regulations

Appendix 4: Conditions of medical equipment SN Name Of Equipment Qty Use/ Purpose Existence Variance Condition Audit Remarks Nos Anaesthetic Unit, EMO 3 For anaesthetic- 1 2 Not in use delivered in 2016 There is no skilled staff to with Vaporizer zing -The machine does not have operate the equipment anaesthetic Unit, EMO with -The Hospital lacks an Vaporiser anaesthesia

Electro surgical unit 2 Cutting 0 2 Nil The Hospital lacks this equipment Operating table 2 For operation 1 1 Not Hydraulic and poor in hydraulic state Operating light ceiling 2 Viewing 0 2 Not in place Operating light, mobile 2 Viewing 1 1 In good condition Oxygen concentrator 1 Regulating oxygen 2 +1 In good condition Oxygen cylinder plus 2 Provision of oxygen 1 1 2 without oxygen regulator regulator Resuscitation manual 2 Help someone breath 0 2 Not in place adult Resuscitation manual 2 For breathing 0 2 Not in place infant Suction apparatus 2 Remove mucus or 0 2 Not in place secretion X-Ray film viewer 2 Seeing film 0 2 Not in place Diagnostic equipment 2 Diagnose diseases 0 2 Not in place set for MD

Instrument set-General 1 Help in giving general 0 2 Not in place Anaesthesia anaesthesia Instrument set- 2 For giving anaesthesia 1 1 Not working Not in place anaesthetic intubation Instrument set- 2 For giving drugs 0 2 Not in place anaesthetic local drug Instrument set- 2 For giving anaesthesia 0 2 Not in place anaesthetic paediatrics Instrument set- 2 Helps in inhalation of 0 2 Not in place anaesthetic valves, anaesthesia masks Instrument set-General 2 For operations 2 0 In good condition The equipment is incomplete.ie surgery, large it lacks key instruments with some important parts missing Instrument set-hernia, 1 Helps in the removal 1 0 Incomplete ( Missing parts) hydrocoelectomy of hernia Instrument set- 1 For removal uterus 1 0 Incomplete ( Missing parts hysterectomy

Instrument set- 1 General operations 2 Incomplete ( Missing Parts) laparotomy Instrument set-lumber 1 Obtaining specimen 0 1 Not in place puncture adult Instrument set-lumber 1 Obtaining specimen 0 1 Not in place puncture paediatric

Instrument set- 2 For caesarean section 6 + 4 Incomplete ( missing Parts) caesarean Instrument set- 1 For gyn procedures 0 1 Not in place

30 gynaecology Instrument set- 1 For bone operations 0 1 Not in place orthopaedics Instrument set-pleural 1 Getting samples 0 1 Not in place biopsy Instrument set-skin 1 Obtaining samples 0 1 Not in place biopsy Instrument set-skin 1 For cutting parts 0 1 Not in place graft Instrument set- 1 For trachea operation 0 1 Not in place tracheotomy Instrument set-tubal 1 Cutting tubes 0 1 Not in place ligation 1 Repair of urinary 0 1 Not in place Instrument set-urology system Instrument set- 1 For cutting vase 0 1 Not in place vasectomy deferens

X-RAY DEPARTMENT SN NAME OF EQUIPMENT QUANTITY USE/ PURPOSE EXISTANCE VARIANCE CONDITION AUDIT REMARKS X-Ray film viewer 2 Critical viewing 1 1 Good of the films X-Ray protective wear 5 For protection Aprons only 0 No thyroids shields from rays No gonad