OFFICE OF THE AUDITOR GENERAL

THE REPUBLIC OF

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2016

TABLE OF CONTENTS

1.0 INTRODUCTION ...... 5 2.0 AUDIT OBJECTIVES ...... 5 3.0 AUDIT METHODOLOGY ...... 6 4.0 ENTITY FINANCING ...... 7 5.0 FINDINGS...... 7 5.1 Categorization of findings ...... 7 5.2 Summary of audit findings ...... 7 6.0 Detailed Audit Findings ...... 8 6.1 Unaccounted for funds ...... 8 6.2 Unsupported Pension payments ...... 8 6.3 Over-payment of Salary ...... 8 6.4 Under-collection of Local Revenue ...... 9 6.5 Lack of land titles ...... 9 6.6 Missing Receipt books ...... 9 6.7 Procurement anomalies ...... 10 6.7.1 Procurement using non-pre-qualified firms ...... 10 6.7.2 Lack of evaluation reports for contracts...... 11 6.8 Non-remittance of Local service tax to Lower Local Governments ...... 11 6.9 Lack of effective Internal Audit Function ...... 12 6.10 Non-disposal of expired medicines ...... 12 6.11 Payroll anomalies ...... 13 APPENDICES ...... 14 Appendix A; Unaccounted for expenditure ...... 14 Appendix B; Lack of Land titles ...... 21 Appendix C; Lack of evaluation reports ...... 23

1

LIST OF ACROYNMS DLG District Local Government

ICT Information Communication Technology

MoFPED Ministry of Finance Planning and Economic Development

UGX Uganda Shillings

VAT Value Added Tax

WHT Withholding Tax

URA Uganda Revenue Authority

PFMA Public Finance Management Act

ISA International Standards on Auditing

ISSAI International Standards for Supreme Audit Institutions

PPDA Public Procurement and Disposal of Assets

MoESTS Ministry of Education Science and Technology and Sports

LGFAR Local Governments Financial and Accounting Regulations

PFMA Public Finance and Management Act

LST Local Service Tax

PDU Procurement and Disposal Unit

LG Local Government

NMS National Medical Stores

GoU Government of Uganda

MoU Memorandum of Understanding

2

REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LOCAL GOVERNMENT FOR THE YEAR ENDED 30TH JUNE 2016

THE HON. SPEAKER OF PARLIAMENT

Introduction I have audited the accompanying financial statements of Buyende District Local Government for the year ended 30th June 2016. These financial statements comprise of the Statement of Financial Position as at 30th June 2016, Statement of Financial Performance, Statement of Changes in Equity, Cash flow Statement together with other accompanying statements, notes and accounting policies.

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 Financial Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Buyende 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 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.

Auditor’s Responsibility My responsibility as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended), section 87 of the Local Governments Act, 1997 and Sections 13, 16 and 19 of the National Audit Act, 2008 is to express an opinion on these statements based on my audit. I conducted the audit in accordance with International Standards on Auditing. Those standards require that I comply with the ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.

An audit involves performing audit procedures to obtain evidence about the amounts and disclosures in the financial statements as well as evidence supporting compliance with relevant laws and regulations. The procedures selected depend on the Auditor’s judgment including the assessment of risks of material misstatement of the financial statements whether due to fraud or error. In making those risk assessments, the Auditor considers internal controls relevant to the entity’s preparation of financial statements in order to

3 design audit procedures that are appropriate in the circumstances but not for purposes of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified audit opinion.

Part ‘‘A’’ of this report sets out my opinion on the financial statements. Part “B” which forms an integral part of this report presents in detail, all the significant audit findings made during the audit which have been brought to the attention of management. PART “A”

Basis for Qualified Opinion  Unaccounted for funds An amount of UGX.162,829,016 had not been accounted for at the time of audit.  Unsupported pension payments A sum of UGX.135,297,051 paid to pensioners lacked individual personal files at the district. Consequently, I was unable to confirm that the funds were utilized for the intended purposes. Qualified Opinion In my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements of Buyende District Local Government as at 30th June 2016 are prepared, in all material respects, in accordance with the Local Governments Financial and Accounting Manual, 2007, Section 51(3) of the Public Finance Management Act, 2015, the Local Governments Financial and Accounting Regulations, 2007 and the Local Governments Act, 1997, cap 243 (as amended), of the Laws of Uganda.

John F.S. Muwanga AUDITOR GENERAL

4th November, 2016

4

PART “B”

DETAILED REPORT ON THE FINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2016

1.0 INTRODUCTION

In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended), I am required to audit and report on the public accounts of Uganda and of all public offices including the courts, the Central and the Local Government administrations, universities and public institutions of the like nature and any public corporation or other bodies or organizations established by an Act of Parliament. Accordingly, I carried out the audit of the Buyende District Local Government to enable me report to Parliament.

2.0 AUDIT OBJECTIVES

The audit was carried out in accordance with International Standards on Auditing and accordingly included a review of the accounting records and agreed procedures as was considered necessary. The audit was carried out with regard to the following objectives:- a. To verify whether the financial statements have been prepared in accordance with the requirements of the Local Governments Act and the Regulations, and fairly present the income and expenditures for the year and of the financial position as at the end of the year. b. To verify whether all the funds of the entity were utilized with due attention to economy and efficiency and only for the purposes for which the funds were provided. c. Whether goods and services financed have been procured in accordance with the PPDA Act, 2003. d. To evaluate and obtain a sufficient understanding of the internal control structure of the Council, assess control risk and identify reportable conditions, including material internal control weaknesses e. To verify whether management of the funds of the entity was in compliance with the Government of Uganda Financial Regulations.

5

f. To verify whether all necessary supporting documents, records and accounts have been kept in respect of all activities, and are in agreement with the financial statements presented.

3.0 AUDIT METHODOLOGY

The following audit procedures were undertaken:-

a. Revenue Obtained schedules of all revenues collected and reconciled the amounts to the cashbooks and bank statements of the entity.

b. Expenditure The payment vouchers of the entity were examined for proper authorization, eligibility and budgetary provision, accountability and support documentation.

c. Internal Control System Reviewed the internal control system and its operations to establish whether sound controls were applied throughout the period.

d. Procurement Reviewed the procurement of goods and services under the entity during the period under review and reconciled with the approved procurement plan.

e. Fixed Assets Management Reviewed the use and management of the assets of the District during the period under review.

f. Financial Statements Examined, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessed the accounting principles used and significant estimates made by management; as well as evaluating the overall financial statement presentation.

6

4.0 ENTITY FINANCING

Buyende District Local Government is financed by grants (Conditional and Unconditional) from Central Government, donations and locally generated revenues from taxes, fees, licenses and charges. During the year, the District received grants totaling to UGX.13,263,143,566 from Central Government, other Government transfers of UGX.781,312,664, UGX.105,762,724 from locally generated revenues and donations of UGX.365,229,425. The total revenue of UGX.14,515,448,379 its approved budget estimates of the funds received UGX.14,024,612,720 was spent on service delivery and administration costs.

5.0 FINDINGS

5.1 Categorization of findings

The following system of profiling of the audit findings has been adopted to better prioritize the implementation of audit recommendations: N Category Description o 1. High significance Has a significant/material impact, has a high likelihood of reoccurrence, and in the opinion of the Auditor General, it requires urgent remedial action. It is a matter of high risk or high stakeholder interest. 2. Moderate significance Has a moderate impact, has a likelihood of reoccurrence, and in the opinion of the Auditor General, it requires remedial action. It is a matter of medium risk or moderate stakeholder interest. 3. Low significance Has a low impact, has a remote likelihood of reoccurrence, and in the opinion of the Auditor General, may not require much attention, though its remediation may add value to the entity. It is a matter of low risk or low stakeholder interest.

5.2 Summary of audit findings No. Findings Significance 6.1 Unaccounted for funds High 6.2 Unsupported pension payments High 6.3 Over Payment of Salary High 6.4 Under-collection of Local Revenue High 6.5 Lack of land titles High 6.6 Missing receipt books moderate 6.7 Procurement anomalies Moderate 6.8 Non-remittance of local service tax to Lower Local Moderate Governments 6.9 Lack of effective Internal Audit Function Moderate 6.10 Non-disposal of expired medicines moderate 6.11 Payroll anomalies moderate

7

6.0 Detailed Audit Findings

This section outlines the detailed audit findings, management responses thereof and my recommendations.

6.1 Unaccounted for funds Section 43(2) of LGFAR, 2007 requires that, "Administrative advances to council employees shall be authorized by the Chief Executive and shall be accounted for within a month." An amount of UGX.162,829,016 had not been accounted for at the time of audit as shown in Appendix A. In the absence of the accountability, it was difficult to confirm that the funds were utilized for the intended purposes.

I advised the Accounting Officer to ensure that the accountability documents are obtained or else effect recovery from the responsible officers.

6.2 Unsupported Pension payments The Ministry of Public Service decentralized the management of pension payroll to districts in 2014 as was directed by the Permanent Secretary in a letter referenced COM 98/282/01.

It was however observed that UGX.135,297,051 was paid to pensioners whose records were not at the District.

The Accounting Officer explained that Council had initiated measures to have the transfer of district pension files from the Ministry of Public Service to the district.

I advised the Accounting Officer to follow up the matter with the Ministry of Public Service to secure the pension files.

6.3 Over-payment of Salary According to Section B (7) of the Uganda Public Standing Orders, salaries shall be fixed at annual rates and paid in twelve (12) equal installments. Salaries shall be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service.

8

However, payroll analysis revealed that a sum of UGX.49,656,299 was paid in excess of the approved salary scales.

The Accounting Officer admitted the shortcoming and indicated that recoveries had been initiated.

I await the outcome of the Accounting Officer’s action.

6.4 Under-collection of Local Revenue

Regulation 32 of the LGFAR 2007 requires Councils to ensure collection of all budgeted revenue in an approved manner and the revenue banked intact in council accounts. The District had an approved Local Revenue budget of UGX.160,896,200. However, only UGX.160,896,200 (62%) was realized resulting into a shortfall of UGX.60,646,346 (38%).

Under-collection of local revenue negatively affects service delivery.

I advised the Accounting Officer to initiate measures to ensure that all budgeted revenue is collected.

6.5 Lack of land titles

Regulation 9 (j) of the Local Governments Financial and Accounting Regulations, 2007, require the Accounting Officers to ensure safe custody of all assets of Council

It was observed that the district does not have land titles for Sub-counties and Health Center IIs, IIIs, IVs and schools as shown in Appendix B.

The district risks loss of land to encroachers. The Accounting Officer promised to ensure that the land titles are secured.

I advised the Accounting Officer to expedite the process of securing the land titles.

6.6 Missing Receipt books

Regulation 108 (2) of the Local Government Financial and Accounting Regulations, 2007 requires that the Auditor General shall have rights of access to all documents and information necessary for reaching an audit opinion. The district is required by law to have possesion of the used receipt books before new ones are issued to revenue collectors.

9

The district reported UGX.105,762,724 as local revenue collected during the financial year 2015/2016. However, the revenue receipt books were availed for audit verification. in the absence of the used receipt books, it becomes difficult to confirm the completeness and accuracy of the reported figures of local revenue collected.

I advised the Accounting Officer to avail the revenue documents for audit verification.

6.7 Procurement anomalies

6.7.1 Procurement using non-pre-qualified firms Regulation 18 sub section (1) (3) of PPDA Regulations, 2014 stipulates that a procuring and disposing entity may use pre-qualification under open domestic or open international bidding to obtain a shortlist of bidders.

It was observed that the evaluation committee in its sitting of 14th and 15th July 2015 evaluated companies for pre-qualification and a report was submitted to and approved by the contracts committee. However, from a sample of 15 procurements 9 companies were reported as best evaluated yet they did not appear on the evaluation report for pre-qualification as shown in the table below; Details Category SIMU Tech Enterprise Construction work KALISA Devine enterprise Construction work MWAMBA General Services Construction work Joseph Associates Construction work Bukose Bulaire General company Construction work BATWAK General Investments Construction work Interlipath systems limited Computer accessories Alticom services limited Supply of MV tyres and tubes General Enterprise Supply of drugs

In addition, the PDU awarded Ms. SIMU Tech enterprise and Ms. Bukose Bulwaire General Enterprise contracts worth UGX.4,822,200 and UGX.17,303,619 respectively without going through the tendering process.

I advised the Accounting Officer to comply with the PPDA law.

10

6.7.2 Lack of evaluation reports for contracts

PPDA Regulation (evaluation) 2014 Section 35 (1) the evaluation committee shall prepare an evaluation report which shall indicate

It was observed that the district awarded contracts for the provision of goods and services worth UGX.1,624,912,120 and revenue tenders amounting to UGX.152,611,000 to various companies and individuals. However, audit was not availed with approved evaluation reports, evaluators score sheet (LG PP Form 12 C) and submission to contracts committee (request for approval of evaluation report LG PP Form 13) in complete disregard to the Procurement Regulations as shown in Appendix C.

I advised the Accounting Officer to ensure that the procurement records are presented for verification.

6.8 Non-remittance of Local service tax to Lower Local Governments Section 2.6.1 Option 2; Local Service Tax, 2008, the total LST accruing from all the entities shall be shared as 35% to the residential LG and the remaining 65% to all LGs hosting the venture in proportion to the contribution to the total revenue of the proprietor.

It was observed that Council did not remit UGX.13,792,605 to the lower councils as shown in the table below;

Amount received 52,264,585 Amount to be transferred to LLG 18,292,605 Actual transfers 4,500,000 Under remittance 13,792,605

Failure to remit taxes to Lower Local Governments negatively affects service delivery at the Lower Local Councils. The Accounting Officer promised to pay in the current financial year.

I advised the Accounting Officer to ensure that the shared local revenue is remitted to the Lower Local Governments as required by law.

11

6.9 Lack of effective Internal Audit Function

The approved structure of the internal audit unit has 7 approved positions. However, only one post of Auditor is filled as shown in the table below;- Category Scale Number Status District Internal Auditor U2 1 Not filled Senior Internal auditor U3 1 Not filled Internal Auditor U4 1 Filled Examiner of Accounts U5 3 One Vacancy Office Typist U7 1 Not filled

This weakens the internal control system. The Accounting Officer explained that Council had sought for authority to recruit and fill the positions.

I advised the Accounting Officer to engage the relevant authorities and ensure that the vacant positions are filled.

6.10 Non-disposal of expired medicines Section 1.1.1(f) of the Memorandum of Understanding (MoU) between the Government of Uganda (GoU) and the National Medical Stores (NMS) requires the Ministry of Health to communicate mechanisms of reducing expiries, carry out periodic collection and disposal of expired medicines from the districts and health facilities in collaboration with Ministry of Local Government and National Medical Stores. However, it was observed that there were expired medicines at the health facilities for a period ranging from 5 months to 1 year as shown in the table below;-  Kidera Health Center IV SN Name of Medicine Quantity Date of Expiry

01 CHLORAMPHENICAL 68 VIALS NOV/2015 02 SCALP VEIN SETS I BOX DEC/2014 03 ZITHROMAX 2 BOXES JAN/2013

 Irundu Health Center III

Name Quantity Amitriptyline 4,000 Diazepam 2,000 Promethazine 1,000

12

This creates a risk that the expired medicines may end up on the market and be misused.

I advised the Accounting Officer to engage the relevant authorities and ensure that the expired medicines are disposed off to avoid misuse.

6.11 Payroll anomalies

An amount of UGX.34,924,410 was paid to individuals who had ceased to serve the District as shown below;-

Category Amount Retired staff 8,466,152 Abandonment cases 467,685 Resigned 3,744,000 Transfers to other entities 6,467,636 Non-deleted staff from payroll 15,778,937 TOTAL 34,924,410

The Accounting Officer promised to make recoveries.

The matter requires urgent attention.

13

APPENDICES Appendix A; Unaccounted for expenditure

DEP CHQ AMOUN T DATE PAYEE PURPOSE V/NO. NO. T no fuel orders, no incomplet fuel consumption Fuel c/man 3,000,00 ely statement MGT 19/8/2015 Total U Ltd for quarter 1 26/8 28 0 vouched attached no monitoring reports attached for the activities incomplet carried out for 20 Isabirye Duty ely days each month MGT 21/8/2015 Kigozi facilitation 47/8 50 900,000 vouched for 3 months no monitoring reports attached for the activities incomplet carried out for 20 Isaakwa Duty ely days each month MGT 21/8/2015 Charles facilitation 48/8 51 900,000 vouched for 3 months no fuel orders, no incomplet fuel consumption Fuel for 2,650,00 ely statement MGT 28/8/2015 Total U Ltd routine office 70/8 73 0 vouched attached no fuel orders, no Secretary fuel fuel Vakta DSC routine incomplet consumption 10/01/201 Service office ely statement MGT 5 Station running 3/10 103 600,000 vouched attached Duty facilitation incomplet 12/10/201 Isabirye for Oct and ely no activity reports MGT 5 Kigozi Nov 2015 7/12 209 600,000 vouched attached Facilitation for collection incomplet 22/12/201 Kabaale of data about ely no activity report MGT 5 Sam LC courts 35/12 240 250,000 vouched attached incomplet 22/12/201 Isabirye Duty ely no activity report MGT 5 Kigozi facilitation 37/12 242 300,000 vouched attached no fuel orders, no Fuel deposit incomplet fuel consumption 02/01/201 to C/man's 3,000,00 ely statement MGT 6 Total U Ltd operations 1/2 269 0 vouched attached no fuel orders, no Fuel for incomplet fuel consumption 02/01/201 CAO's 3,000,00 ely statement MGT 6 Total U Ltd operations 2/2 270 0 vouched attached

Repair of incomplet 02/04/201 CAO's car LG 1,814,20 ely no inspection MGT 6 Quick Auto 0162-16 7/2 276 0 vouched report attached

Routine incomplet supervision ely no activity report MGT 2/3/2016 Mpatogera of LLG 12/3 342 399,500 vouched attached

14

no fuel orders, no incomplet fuel consumption Fuel for ely statement MGT 28/4/2016 Total U Ltd CAO's office 34/4 409 500,000 vouched attached

incomplet Kigozi Duty ely no activity report MGT 27/5/2016 Richard facilitation 65/5 453 400,000 vouched attached

incomplet Mpatogera PAF ely no monitoring MGT 27/5/2016 M monitoring 66/5 453 825,000 vouched report attached no fuel orders, no incomplet fuel consumption Fuel for 2,500,00 ely statement MGT 30/5/2016 Total U Ltd CAO's office 75/5 457 0 vouched attached no fuel orders, no Fuel for incomplet fuel consumption Chairperson 2,000,00 ely statement MGT 30/5/2016 Total U Ltd LCV 76/5 458 0 vouched attached no fuel orders, no incomplet fuel consumption Fuel for 1,000,00 ely statement MGT 30/5/2016 Total U Ltd D/CAO 78/5 460 0 vouched attached

incomplet Mpatogera PAF ely no monitoring MGT 23/6/2016 M monitoring 37/6 485 750,000 vouched report attached no fuel orders, no Fuel for incomplet fuel consumption routine office ely statement MGT 30/6/2016 Total U Ltd running 39/6 488 500,000 vouched attached no fuel orders attached, no fuel Vakta Fuel for incomplet consumption Service office ely statement CBS 25/8/2015 Station running 03/8 17 800,000 vouched attached Fuel for Ag. no fuel orders, no Vakta DCDO for incomplet fuel consumption 01/06/201 Service office ely statement CBS 6 Station running 04-Jan 59 800,000 vouched attached

incomplet PWD council ely no PWD council CBS 18/3/2016 Waigulo E minutes 12/03 76 510,000 vouched minutes attached

Office fuel incomplet no fuel orders, no FINA 13/08/201 Total (U) for Q1 1,000,00 ely fuel consumption NCE 5 LTD Fuel 2015/16 16 14/8 0 vouched schedule attached

Monitor incomplet FINA 30/09/201 Kifumba capital ely no monitoring NCE 5 Paul projects 77 20/9 474,800 vouched reports attached no acknowledgement Facilitation to of payment Isabirye attend ULGA 1,110,00 unaccount attached, no fuel MGT 19/8/2015 Grace meeting 27/8 29 0 ed for receipt attached

15

no acknowledgement Minor repairs of payment Isabirye of C/Man's unaccount attached, no MGT 19/8/2015 Grace vehicle 33/8 35 299,000 ed for receipts attached

no acknowledgement Retainer fees 1,200,00 unaccount of payment MGT 26/8/2015 Batuli David for 2014/15 61/8 64 0 ed for attached

09/02/201 Payment for 2,000,00 unaccount no receipt MGT 5 UGLA subscription 3/9 87 0 ed for attached

out of 769,500- Preparing 139,500 is and unaccounted for, 09/08/201 uploading of unaccount no fuel receipt MGT 5 Nsenke A. August salary 7/9 92 139,500 ed for attached no acknowledgement of payment Facilitation to unaccount attached, no fuel MGT 16/9/2015 Isabirye G. MoLG 14/9 98 565,000 ed for receipt attached no receipts 3 days attached, no facilitation acknowledgement 10/01/201 for DSC 2,282,00 unaccount of payment MGT 5 Batuli D. activity 1/10 101 0 ed for attached Annual subscription for FY 10/01/201 2015/2016, unaccount no receipt MGT 5 ALGAOU 2016/17 4/10 104 400,000 ed for attached Facilitation for data capture for no receipts pensioners attached, no and radio acknowledgement 10/08/201 announceme unaccount of payment MGT 5 Nseeke A. nts 12/10 112 514,500 ed for attached no Travel to acknowledgement to of payment 14/10/201 answer audit unaccount attached, no fuel MGT 5 Nseeke A. queries 17/10 117 690,000 ed for receipt attached Facilitation to Jinja to no attend the acknowledgement meeting to of payment 15/10/201 develop unaccount attached, no fuel MGT 5 Namayo W. tourism 18/10 118 500,000 ed for receipt attached no Facilitation to acknowledgement attend a of payment 15/10/201 pension unaccount attached, no fuel MGT 5 Nseeke A. workshop 19/10 119 520,000 ed for receipt attached

16

no Facilitation to acknowledgement Kampala to of payment 22/10/201 attend exit unaccount attached, no fuel MGT 5 Nseeke A. meeting 20/10 120 690,000 ed for receipt attached

Expenses to no attend acknowledgement General of payment 19/11/201 meeting unaccount attached, no fuel MGT 5 Alisika P. ADSCU 24/11 150 596,500 ed for receipt attached 20/11/201 Payroll report unaccount no receipt MGT 5 Nseeke A. printing 28/11 155 620,000 ed for attached out of 1,362,000- 970,000 is unaccounted for, no Attending acknowledgement 26/11/201 VDICOSA unaccount of payment MGT 5 Isaakwa C. AGM 45/11 171 970,000 ed for attached out of 1,270,000- 320,000 is unaccounted for, no Updating acknowledgement 26/11/201 district web unaccount of payment MGT 5 Batuli Y. portal 47/11 173 320,000 ed for attached no acknowledgement Uploading of payment 26/11/201 salary for unaccount attached, no fuel MGT 5 Nseeke A. July 2015 53/11 179 454,500 ed for receipt attached Facilitation to Kampala no MOFED and acknowledgement MOPS to of payment 26/11/201 process unaccount attached, no fuel MGT 5 Nseeke A. salary 63/11 191 776,250 ed for receipt attached Facilitation for no conducting acknowledgement 12/03/201 Kunihira of electro 4,750,00 unaccount of payment MGT 5 Robert activities 2/12 203 0 ed for attached out of 439,000- 210,000 is unaccounted for, no fuel receipt attached, no acknowledgement ACAO routine of payment from supervision the the driver of LLGs in attached, 12/10/201 Budiope unaccount monitoring report MGT 5 Bataze A West 8/12 210 210,000 ed for attached

17

Travel to no Kampala to acknowledgement attend audit of payment 16/12/201 and payroll unaccount attached, no fuel MGT 5 Nsenke A verification 22/12 226 714,500 ed for receipt attached Repairs and servicing of two desktops and photocopier 02/12/201 Intelipath in the mgt 1,024,60 unaccount no receipt MGT 6 systems department 26/2 296 0 ed for attached Printing of payroll report, payment voucher, human 02/12/201 resource unaccount no receipt MGT 6 Nsenke A documents 28/2 298 620,000 ed for attached no acknowledgement Data capture of payment for 1,144,50 unaccount attached, no fuel MGT 17/2/2016 Nsenke A November 49/2 320 0 ed for receipt attached

no Processing of acknowledgement salary and of payment Pension for unaccount attached, no fuel MGT 17/2/2016 Nsenke A January 2016 56/2 327 769,500 ed for receipt attached no acknowledgement of payment Data capture unaccount attached, no fuel MGT 17/2/2016 Nsenke A for January 57/2 328 829,500 ed for receipt attached

Replacement of a screen and assorted repairs of unaccount no receipt MGT 2/3/2016 Intellipath laptop 14/3 345 676,800 ed for attached no receipts attached, no Contracts acknowledgement 03/04/201 Baliruno committee 1,314,00 unaccount of payment MGT 6 David operations 27/3 358 0 ed for attached no receipts attached, no Evaluation of acknowledgement 03/07/201 selective unaccount of payment MGT 6 Mutagaya A bidding 33/3 365 495,000 ed for attached Cleaning unaccount no receipt MGT 16/3/2016 Kiirya R materials 40/3 372 200,000 ed for attached

18

Tonner for unaccount no receipt MGT 14/4/2016 Baliruno D office use 16/4 391 340,000 ed for attached no fuel receipt attached, no acknowledgement Salary unaccount of payment MGT 26/4/2016 Kaudha H payment 29/4 399 829,500 ed for attached no fuel receipt attached, no acknowledgement 05/06/201 Data capture 1,144,50 unaccount of payment MGT 6 Kaudha H exercise 12/5 421 0 ed for attached Printing payroll report, voucher and other Human 05/06/201 Resource unaccount no receipt MGT 6 Kaudha H documents 13/5 421 660,000 ed for attached

Chairperson no 05/06/201 LC V unaccount acknowledgement MGT 6 Kanaku M donations 14/5 421 835,000 ed for of payment Submission of reports to MOLG and no Public unaccount acknowledgement MGT 24/5/2016 Kitimbo J Service 41/5 436 222500 ed for of payment International no Disability acknowledgement Kyemba Day unaccount of payment, no MGT 26/5/2016 Stephen Celebrations 53/5 446 630,000 ed for report attached

no acknowledgement Facilitation of payment for salary unaccount attached, no fuel MGT 26/5/2016 Kaudha H payment 54/5 446 769,500 ed for receipt attached Fuel for monitoring of Nadhomi women unaccount no fuel receipt MGT 27/5/2016 Magana activities 68/5 454 444,400 ed for attached no acknowledgement of payment from Namaliri Duty unaccount the hirer of the MGT 27/5/2016 Annet facilitation 71/5 456 400,000 ed for motorcycle Printing, photocopying and binding 06/08/201 Mutagaya of unaccount no receipt MGT 6 Asiya documents 24/6 472 474,000 ed for attached

19

Stationary, printing, unaccount no receipt MGT 29/6/2016 Baliruno D photocopying 38/6 487 925,000 ed for attached Stationery, meals and refreshments , coordination and allowances out if 620,000- for sergeant 400,000 is at arms for unaccounted for, 07/10/201 council unaccount no receipt for MGT 5 Biribawa P meeting 2/7 6707 400,000 ed for meals attached out of 1,000,000- 600,000 was unaccounted for, no acknowledgement of payment was attached, no Training receipt for meals SOVCC in was attached, no Waiswa succession unaccount activity report CBS 21/8/2015 Francis law 02/8 16 600,000 ed for attached out of 1,000,000- 130,000 is unaccounted for, no receipt attached for refreshments, no Youth acknowledgement Council unaccount of payment CBS 18/3/2016 Mukyala D. Meeting 15/03 79 130,000 ed for attached

Repair/maint enance of unaccount no receipts CBS 22/4/2016 Waiswa F motorcycles 04/04 94 739,000 ed for attached no acknowledgement of payment, no training plan, report, no 06/01/201 Training of 1,510,00 unaccount attendance lists CBS 6 Waiswa F YLP groups 01-Jun 96 0 ed for attached Facilitation to link up vulnerable no families to acknowledgement 06/01/201 Legal Aid unaccount of payment CBS 6 Waiswa F support 02-Jun 96 450,000 ed for attached out of 1,000,000- Youth 100,000 06/08/201 Council unaccount unaccounted for- CBS 6 Mukyala Meeting 03-Jun 97 100,000 ed for no receipt for

20

refreshments attached

no acknowledgement of payment Women attached, no 06/08/201 Council 1,000,00 unaccount attendance list CBS 6 Mukyala Meeting 04-Jun 97 0 ed for attached no acknowledgement Women of payment Executive attached, no 06/08/201 Committee unaccount attendance list CBS 6 Mukyala meeting 05-Jun 97 500,000 ed for attached

no acknowledgement of payment attached, no fuel Monitoring receipt attached, FINA 21/09/201 Mugulusi LGMSD 1,000,00 unaccount no monitoring NCE 5 Gideon projects 74 17/9 0 ed for reports attached

Preparation 01/07/201 of bid unaccount no receipts MGT 6 Mutagaya A document 4/1 248 450,000 ed for attached

71,422, 550

Appendix B; Lack of Land titles PLOT/BLOCK/LAND/B LAND IN STATUS OF UILDING LOCATION HACTARES DEVELOPMENT STATUS Buyende Town Kinambogo leprosy land Council 10 hac Not developed Encroached on

Bugaya sub county Bugaya sub county 4.3 hac Developed Encroached on Variety Trual Centre (V.T.C) land Bugaya sub county 8.5 hac Developed Encroached on

Mugiini land Bugaya sub county 0.6 hac Not developed Encroached on

Namusikizi parish land Bugaya sub county 1 hac Not developed Encroached on

Butaswa parish land Bugaya sub county not established Not developed Encroached on

Gwase parish land Bugaya sub county 0.125 hac Not developed Encroached on

Bugaya parish land Bugaya sub county 0.25 hac Not developed Encroached on

Kitukiro parish land Bugaya sub county 0.94 hac Not developed Encroached on

21

Mabitula parish Bugaya sub county not established Not developed Encroached on

Wandago parish land Bugaya sub county 0.55 hac Not developed Encroached on

Ngandho parish land Bugaya sub county 0.5 hac Not developed Encroached on

Gumpi parish land Bugaya sub county 2.25 hac Not developed Encroached on

Parish lands Kidera sub county 5 hac Not developed Encroached on

Kabukye parish land Kagulu sub county 17 hac Not developed Encroached on

Nkoone parish land Kagulu sub county 1 hac Not developed Encroached on

Kagulu parish land Kagulu sub county 1.5 hac Not developed Encroached on

Bukutula parish land Kagulu sub county 3 hac Not developed Encroached on

Irundu parish land Kagulu sub county 3 hac Not developed Encroached on

Iyingo parish land Kagulu sub county 3 hac Not developed Encroached on

Bumugoli parish land Kagulu sub county not established Not developed Encroached on

Ndulya parish land Nkondo sub county 1 acre Not developed Encroached on

Immeri parish land Nkondo sub county 1 acre Not developed Encroached on

Kigingi parish Nkondo sub county 1 acre Not developed Encroached on

Iringi parish Nkondo sub county 1 acre Not developed Encroached on Buyende sub Ikanda parish land county 10.0 hac Not developed Encroached on Buyende sub Wesunere parish land county 4.5 hac Not developed Encroached on Buyende sub Ndolwa parish land county 4.0 hac Not developed Encroached on Buyende sub Mango parish land county 15.0 hac Not developed Encroached on

22

Appendix C; Lack of evaluation reports Provision of goods and services Procurement Number Details Procurement Method Amount Completion of new Administration BUY/WWRKS/15- block phase III at District 16/0001 Headquarters Open domestic bidding 482,440,640 Construction of 3 class room block with office and store and installation of Lightening conductor system and BUY/WRKS/15- engraving at Kabukye Parents in 16/0005 Kagulu Open domestic bidding 74,500,000 Construction of 3 class room block with office and store and installation of Lightening conductor system and BUY/WRKS/15- engraving at Buyamba P/S in Bugaya 16/0006 S/C Open domestic bidding 74,500,000

Construction of 3 class room block with office and store and installation of Lightening conductor system and BUY/WRKS/15- engraving at St. Kizito - Kidera P/S in 16/0007 Kidera S/C Open domestic bidding 74,500,000

Construction of 5 stance VIP lined BUY/WRKS/15- latrine at Kabukye Parents P/S in Restrictive domestic 16/0008 Kagulu S/C bidding 19,200,000 BUY/WRKS/15- Construction of 5 stance VIP lined Restrictive domestic 16/0009 latrine at Buyamba P/S in Bugaya S/C bidding 19,200,000

Construction of 5 stance VIP lined BUY/WRKS/15- latrine at Kitukiro Township P/S in Restrictive domestic 16/0011 Bugaya S/C bidding 19,200,000 BUY/WRKS/15- Construction of 5 stance VIP lined Restrictive domestic 16/0012 latrine at Iraapa P/S in Bugaya S/C bidding 19,200,000

Construction of 5 stance VIP lined BUY/WRKS/15- latrine at St. Kizito Kidera P/S in Restrictive domestic 16/0013 Kidera S/C bidding 19,200,000 BUY/WRKS/15- Construction of 5 stance VIP lined Restrictive domestic 16/0014 latrine at Ntaala P/S in Kidera S/C bidding 19,200,000

Construction of 5 stance VIP lined BUY/WRKS/15- latrine at Buyanja S.D.A P/S in Kidera Restrictive domestic 16/0015 S/C bidding 19,200,000

Supply of assorted school furniture BUY/SPLS/15- and engraving at Kabukye Parents Restrictive domestic 16/00004 P/S in Kagulu bidding 6,500,000 Supply of assorted school furniture BUY/SPLS/15- and engraving at Buyamba P/S in Restrictive domestic 16/00005 Bugaya bidding 6,500,000 Supply of assorted school furniture BUY/SPLS/15- and engraving at St. Kizio P/S in Restrictive domestic 16/00006 Kidera S/C bidding 6,500,000 BUY/SPLS/15- Supply of assorted school furniture Restrictive domestic 16/00008 and engraving at Bumogoli P/S in bidding 6,500,000

23

kagulu S/C

Supply of assorted school furniture BUY/SPLS/15- and engraving at Ikanda P/S in Restrictive domestic 16/00009 Buyende S/C bidding 6,500,000

Procurement of motorcycle for BUY/SPLS/15- Inspector of School at District Restrictive domestic 16/00010 Headquarters bidding 20,000,000 BUY/SVS/15- Installation of lightening Conductor in Restrictive domestic 16/0001 Wesunire P/S bidding 1,800,000 BUY/SVS/15- Installation of lightening Conductor in Restrictive domestic 16/0002 Mpunde Moslim P/S bidding 1,800,000 BUY/SVS/15- Installation of lightening Conductor in Restrictive domestic 16/0003 Buseete P/S bidding 1,800,000 BUY/WRKS/15- Drilling of 7 new deep boreholes with 16/00016 Stainless riser pipes under lot 1 Open domestic bidding 130,168,750 BUY/WRKS/15- Drilling of 7 new deep boreholes with 16/00017 Stainless riser pipes under lot 2 Open domestic bidding 130,168,750 BUY/WRKS/15- Supply of assorted borehole spare 16/00011 parts Open domestic bidding 50,040,500 BUY/WRKS/15- Purchase of motor vehicle for water 16/00012 department Open domestic bidding 130,000,000 BUY/WRKS/15- Completion of a 2 in 1 Staff house at Restrictive domestic 16/00013 HCII bidding 14,121,650 BUY/WRKS/15- Constrction of plant diagnosticc lab at Restrictive domestic 16/00029 District Headquarters bidding 35,245,000

Procurement and deployment of BUY/SPLS/15- insecticide impregnated pyramidl Restrictive domestic 16/00015 tsetse traps bidding 16,137,000 BUY/SPLS/15- Planting of tree seedlings on Restrictive domestic 16/00016 institutional land bidding 2,100,000 BUY/SPLS15- Procurement of 1 Yamah D.T 16/00017 Motorcycle Open domestic bidding 20,000,000 BUY/SPLS/15- Restricted domestic 16/0001 Procurement of one Laptop Computer bidding 2,000,000 BUY/WRKS/15- Restrictive domestic 16/00030 Construction of slaughtering slab bidding 5,000,000 BUY/WRKS/15- Restrictive domestic 16/00031 Construction of garbage bank bidding 1,500,000 BUY/WRKS/15- Restrictive domestic 16/00032 Construction of patient's kitchen bidding 25,000,000 BUY/SPLS/15- Supply of in-patients' beds (10) for Restrictive domestic 16/00018 Buyende H/C III bidding 3,000,000 BUY/WRKS/15- Completion of St. Kizito P/S - Buyende Restrictive domestic 16/00033 Town Council bidding 15,000,000

Installation of 12 security lights in BUY/WRKS/15- Kidera T/C, Kasiira T/C & Bukungu Restrictive domestic 16/00035 T/C 4,2,6 respectively bidding 15,000,000

24

Partial completion of 3 classroom BUY/WRKS/15- block at Katogwe P/S by roofing floor Restrictive domestic 16/00036 making and plastering bidding 19,000,000 BUY/SPLS/15- Procurement of 30 plastic chairs at Restrictive domestice 16/00019 the Sub-county Headquarters biddiing 910,000 BUY/WRKS/15- Construction of a 2 stance pit latrine Restrictive domestice 16/00037 at Kiwaba market in Ndulya Parish biddiing 6,000,000 BUY/WRKS/15- Partial construction of a kitchen at Restrictive domestice 16/00038 Nkondo H/C III in Ndulya Parish biddiing 4,000,000 BUY/WRKS/15- Completion of Kirimbi P/S (Phase II) Restrictive domestice 16/00040 Gwase Parish biddiing 20,650,000 BUY/SPLS/15- Provision of 75- 3seater desks to Restrictive domestice 16/00022 Kirimbi P/S and Ngandho P/S biddiing 9,230,000 BUY/WRKS/15- Partial Construction of Buyende sub- Restrictive domestice 16/0042 county Administration Block biddiing 21,900,000 BUY/SPLS/15- Supply and procurement of 45, 3 Restrictive domestice 16/00023 seater desks to Igoola P/S biddiing 6,000,000 BUY/WRKS/15- Completion of staff house at Nkondo Restrictive domestice 16/00043 H/C II biddiing 16,406,476 BUY/WRKS/15- Roofing of a 1 class room and office Restrictive domestice 16/00044 at Iyingo P/S biddiing 14,046,677

Partial Construction of a 2 in 1 staff BUY/WRKS/15- house at Kagulu Sub-county Restrictive domestice 16/00045 Headquarters biddiing 14,046,677

TOTAL 1,624,912,120

25