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MUKONO BFP.Pdf Local Government Budget Framework Paper Vote: 542 Mukono District Structure of Budget Framework Paper Foreword Executive Summary A: Revenue Performance and Plans B: Summary of Department Performance and Plans by Workplan C: Draft Annual Workplan Outputs for 2015/16 Page 1 Local Government Budget Framework Paper Vote: 542 Mukono District Foreword The District expects an annual budget of shs. 28,090,331,000 of which central grants contribute over 94.2% Donor funding 1.6% and local revenue 4.2%. The expected expenditure per department is as follows: Administration=3.8%, Finance= 4.6%, statutory bodies=3.4%, Production=8.9%, Health care= 10.8%, Education and sports= 57.1%, Works=3.8%, Water = 2.3%, Natural resource=1%, Community based=1.7%, Planning unit=2.2%, Internal audit=0 .4%. LUKE L. L. LOKUDA CHIEF ADMINISTRATIVE OFFICER MUKONO DISTRICT Page 2 Local Government Budget Framework Paper Vote: 542 Mukono District Executive Summary Revenue Performance and Plans 2014/15 2015/16 Approved Budget Receipts by End Proposed Budget September UShs 000's 1. Locally Raised Revenues 1,338,909 233,424 1,338,909 2a. Discretionary Government Transfers 2,860,770 715,193 2,860,770 2b. Conditional Government Transfers 25,300,550 6,174,496 25,300,550 2c. Other Government Transfers 2,759,364 1,256,460 1,734,554 3. Local Development Grant 677,694 169,423 677,694 4. Donor Funding 529,677 181,770 0 Total Revenues 33,466,963 8,730,765 31,912,477 Revenue Performance in the first quarter of 2014/15 Planned Revenues for 2015/16 Expenditure Performance and Plans 2014/15 2015/16 Approved Budget Actual Proposed Budget Expenditure by UShs 000's end Sept 1a Administration 1,876,814 269,506 1,809,045 2 Finance 1,151,069 176,642 945,066 3 Statutory Bodies 1,087,598 152,518 372,241 4 Production and Marketing 867,316 88,937 0 5 Health 3,775,318 945,456 0 6 Education 20,652,690 5,069,959 20,441,304 7a Roads and Engineering 1,090,991 229,693 0 7b Water 715,302 40,788 0 8 Natural Resources 213,896 38,607 0 9 Community Based Services 394,843 42,255 0 10 Planning 1,520,200 1,119,988 0 11 Internal Audit 120,925 21,688 0 Grand Total 33,466,963 8,196,037 23,567,656 Wage Rec't: 20,820,835 5,175,078 993,346 Non Wage Rec't: 8,932,681 2,496,332 21,990,483 Domestic Dev't 3,183,770 371,153 583,827 Donor Dev't 529,677 153,474 0 Expenditure Performance in the first quarter of 2014/15 Planned Expenditures for 2015/16 Medium Term Expenditure Plans Challenges in Implementation Page 3 Local Government Budget Framework Paper Vote: 542 Mukono District Executive Summary Page 4 Local Government Budget Framework Paper Vote: 542 Mukono District A. Revenue Performance and Plans 2014/15 2015/16 Approved Budget Receipts by End Proposed Budget September UShs 000's 1. Locally Raised Revenues 1,338,909 233,424 1,338,909 Land Fees 178,000 36,669 178,000 Application Fees 8,000 1,380 8,000 Business licences 196,856 40,270 196,856 Animal & Crop Husbandry related levies 4,654 250 4,654 Group registration 11,450 0 11,450 Local Government Hotel Tax 4,400 908 4,400 Market/Gate Charges 59,818 6,570 59,818 Other Fees and Charges 43,564 6,879 43,564 Other Fees and Charges (35% Remitances from LLGs) 226,959 35,386 226,959 Other Fees and Charges (Building Plan fee) 199,593 32,591 199,593 Other Fees and Charges (LST) 150,515 43,117 150,515 Other Fees and Charges (Stores supplies) 6,500 170 6,500 Other licences 33,500 4,700 33,500 Registration (e.g. Births, Deaths, Marriages, etc.) Fees 8,500 175 8,500 Park Fees 73,600 12,100 73,600 Other licences (Forestry) 25,000 6,769 25,000 Property related Duties/Fees 20,000 0 20,000 Quarry Charges 88,000 5,490 88,000 2a. Discretionary Government Transfers 2,860,770 715,193 2,860,770 Transfer of District Unconditional Grant - Wage 1,850,728 462,682 1,850,728 Hard to reach allowances 100,090 25,023 100,090 District Unconditional Grant - Non Wage 909,951 227,488 909,951 2b. Conditional Government Transfers 25,300,550 6,174,496 25,300,550 Conditional Grant to Secondary Education 2,889,950 722,365 2,889,950 Conditional Grant to Secondary Salaries 4,810,155 1,202,539 4,810,155 Conditional Grant to SFG 482,652 120,663 482,652 Conditional Grant to Women Youth and Disability Grant 18,489 4,622 18,489 Conditional Grant to Primary Salaries 11,253,381 2,813,345 11,253,381 Conditional transfers to Contracts Committee/DSC/PAC/Land Boards, 28,120 7,030 28,120 etc. Conditional Grant to PAF monitoring 65,915 16,479 65,915 Conditional transfers to Councillors allowances and Ex- Gratia for LLGs 103,391 7,500 103,391 Conditional transfer for Rural Water 503,320 125,830 503,320 Conditional Grant to Primary Education 839,215 210,062 839,215 Conditional Grant to PHC Salaries 2,664,808 666,202 2,664,808 Conditional Grant to PHC - development 113,586 28,397 113,586 Conditional transfers to School Inspection Grant 64,775 16,194 64,775 Conditional Grant to NGO Hospitals 183,891 45,973 183,891 Conditional Grant to Functional Adult Lit 20,270 5,067 20,270 Conditional Grant to DSC Chairs’ Salaries 24,523 6,131 24,523 Conditional Grant to District Natural Res. - Wetlands (Non Wage) 9,379 2,345 9,379 Conditional Grant to Community Devt Assistants Non Wage 20,120 5,030 20,120 Conditional Grant to Agric. Ext Salaries 15,168 3,792 15,168 Conditional Grant for NAADS 263,543 0 263,543 Conditional Grant to PHC- Non wage 190,817 47,794 190,817 Conditional transfers to Salary and Gratuity for LG elected Political 146,016 0 146,016 Leaders Page 5 Local Government Budget Framework Paper Vote: 542 Mukono District A. Revenue Performance and Plans Conditional transfers to Special Grant for PWDs 38,601 9,650 38,601 Construction of Secondary Schools 101,175 25,294 101,175 Sanitation and Hygiene 22,000 5,500 22,000 Conditional transfers to DSC Operational Costs 70,191 17,548 70,191 NAADS (Districts) - Wage 226,595 26,518 226,595 Conditional transfers to Production and Marketing 130,504 32,626 130,504 2c. Other Government Transfers 2,759,364 1,256,460 1,734,554 Road Maintenance (Road Fund) 802,787 200,697 802,787 UNEB 31,008 0 31,008 Other Grants 271,337 0 271,337 CAIIP Operational costs 15,000 0 15,000 PCY Program 25,000 0 25,000 population census (UBOS) 1,024,810 1,024,810 Orphans and vulnerable children 16,500 0 16,500 MOWE- support to rural water project 130,000 0 130,000 MOH NTD Disease survillance 35,000 30,954 35,000 MOH- Mass polio 0 Luweero Rwenzori Development Prog 298,909 0 298,909 Road Maintenance (Road Fund) to LLGs 109,013 0 109,013 3. Local Development Grant 677,694 169,423 677,694 LGMSD (Former LGDP) 677,694 169,423 677,694 4. Donor Funding 529,677 181,770 MUWRP 250,000 116,944 UNICEF 216,677 57,713 Trace /MTTI 25,000 0 GAVI 26,000 7,113 MAAI /Avian Influenza Project 12,000 0 Total Revenues 33,466,963 8,730,765 31,912,477 Revenue Performance in the first Quarter of 2014/15 (i) Locally Raised Revenues By the end of the second quarter, Local Revenue collections stood at 21% against the budgeted this was because of the following:- assessment for businesses Licenses had not yet been completed, markets had not yet been tendered out, assessment registers were still being updated. The District also anticipated to collect revenue from royalties (ESKOM) but the agreement is yet to be signed. (ii) Central Government Transfers By the end of December, Discretionary transfers stood at 49% living 1% as an achieved due to low receipt of hard to reach allowances with 32% and transfer of District Unconditional grant at 49%. On Conditional government transfers the district realized 51% which was above the anticipated 50% arising out of an increase in the conditional grant to secondary education with 67%, secondary salaries 55%, primary education 67%. Though there was no receipt of DSC chairs salary and a low receipt of councilors allowance and ex gratia to LLGs at 13%. Other government transfers stood at 38% as this was below the projected owing to no receipt of OVC fund, PCY, CDD top up, Luweero Rwenzori, non recovery of unconditional grant from Buikwe District, UNEB and CAIIP operational costs. (iii) Donor Funding The District only received ugx. 106,841,000 as donor funding from UNICEF instead of the anticipated ugx 41,037,000 this is because the Donors had not yet approved the workplans for planned activities at the District. Planned Revenues for 2015/16 (i) Locally Raised Revenues The District anticipates to collect 1,700,458,000/= for F/Y 2014/15 against 2,267,859,000/= for F/Y 2013/14 which represents an decrease of 33.4%. This decrease is greatly attributed tosuspension of some taxes such as the 2% inspection fees collected, closure of the land office and low sources of local revenue collections (ii) Central Government Transfers The District acnticipates to receive a total of ugx.,25,860,196,000 from central government for F/Y 2014/2015 compared to F/Y Page 6 Local Government Budget Framework Paper Vote: 542 Mukono District A.
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